GRI STUDY GUIDE 2026 QUESTIONS WITH
CORRECT ANSWERS GRADED A+
⩥ external benefits of gri standards. Answer: - Build reputation and trust
- Attract capital
- Engage with stakeholders
- Comply with regulatory requirements
⩥ Key features of gri standards. Answer: - designed to be used by any
org.
- comprehensive range of topics
- flexible framework for reporting
- aligned with best practice in managing and reporting on impacts
- regularly updated
- free public good available in several languages
⩥ Who issues the gri standards?. Answer: global sustainability standards
board (GSSB), an independent authority operating under the auspices of
GRI
⩥ what are the universal standards?. Answer: they apply to all
organizations:
- GRI 1: Foundation 2021
,- GRI 2: General Disclosures 2021
-GRI 3: Material Topics 2021
⩥ what is in gri 1 foundation?. Answer: - purpose of the standards
- clarifies critical concepts that provide a common language for
reporting with the Standards
- explains how to use/ reference the standards
- lists requirements that orgs must comply with to report in accordance
with the standards
- specifies the principles (accuracy, balance, and verifiability) that are
fundamental to high quality reporting.
- provides additional reporting recommendations.
- two appendices and a glossary
⩥ what is in gri 2 general disclosures?. Answer: - disclosures detailing
org structure and reporting practices, activities and workers, governance,
strategy, policies, practices, and stakeholder engagement (for reporting
context)
⩥ what is in gri 3 material topics?. Answer: - explains and reports on
steps by which an org determines and manages its material topics and
how the sector standards are used in the process. Impacts are grouped
into topics for cohesive reporting.
, ⩥ What is in each sector standard?. Answer: lists topics that are likely to
be material for an organization given a specific sector based on the
sector's most significant impacts. It also lists disclosures from the GRI
Topic Standards for an organization to report.
⩥ Any organization that wishes to state that its report has been prepared
in accordance with the Standards is required to use
_________________________ when determining its material topics..
Answer: the applicable sector standards
⩥ What are the topic standards?. Answer: final series in system of GRI
standards, each topic standard is dedicated to a particular topic and
contains disclosures relevant to that topic.
⩥ What does each topic standard contain?. Answer: - overview of the
topic
- disclosures for an org. to report about its impacts in relation to the topic
- how it manages its impacts.
⩥ An organization uses the ___________ _________ that correspond to
the topics it has determined to be material for reporting.. Answer: Topic
Standards
⩥ What is the GRI Standards Glossary?. Answer: a separate doc that
contains defined terms with specific meaning when used in the context
CORRECT ANSWERS GRADED A+
⩥ external benefits of gri standards. Answer: - Build reputation and trust
- Attract capital
- Engage with stakeholders
- Comply with regulatory requirements
⩥ Key features of gri standards. Answer: - designed to be used by any
org.
- comprehensive range of topics
- flexible framework for reporting
- aligned with best practice in managing and reporting on impacts
- regularly updated
- free public good available in several languages
⩥ Who issues the gri standards?. Answer: global sustainability standards
board (GSSB), an independent authority operating under the auspices of
GRI
⩥ what are the universal standards?. Answer: they apply to all
organizations:
- GRI 1: Foundation 2021
,- GRI 2: General Disclosures 2021
-GRI 3: Material Topics 2021
⩥ what is in gri 1 foundation?. Answer: - purpose of the standards
- clarifies critical concepts that provide a common language for
reporting with the Standards
- explains how to use/ reference the standards
- lists requirements that orgs must comply with to report in accordance
with the standards
- specifies the principles (accuracy, balance, and verifiability) that are
fundamental to high quality reporting.
- provides additional reporting recommendations.
- two appendices and a glossary
⩥ what is in gri 2 general disclosures?. Answer: - disclosures detailing
org structure and reporting practices, activities and workers, governance,
strategy, policies, practices, and stakeholder engagement (for reporting
context)
⩥ what is in gri 3 material topics?. Answer: - explains and reports on
steps by which an org determines and manages its material topics and
how the sector standards are used in the process. Impacts are grouped
into topics for cohesive reporting.
, ⩥ What is in each sector standard?. Answer: lists topics that are likely to
be material for an organization given a specific sector based on the
sector's most significant impacts. It also lists disclosures from the GRI
Topic Standards for an organization to report.
⩥ Any organization that wishes to state that its report has been prepared
in accordance with the Standards is required to use
_________________________ when determining its material topics..
Answer: the applicable sector standards
⩥ What are the topic standards?. Answer: final series in system of GRI
standards, each topic standard is dedicated to a particular topic and
contains disclosures relevant to that topic.
⩥ What does each topic standard contain?. Answer: - overview of the
topic
- disclosures for an org. to report about its impacts in relation to the topic
- how it manages its impacts.
⩥ An organization uses the ___________ _________ that correspond to
the topics it has determined to be material for reporting.. Answer: Topic
Standards
⩥ What is the GRI Standards Glossary?. Answer: a separate doc that
contains defined terms with specific meaning when used in the context
