GRI STUDY GUIDE 2026 VERIFIED
QUESTIONS AND DETAILED ANSWERS
GRADED A+
⩥ purpose, key concepts, requirements, reporting principles,
recommendations, guidance, terms, intergovernmental.
Answer: GRI 1 is structured as follows:
- Section 1 introduces the _______ and the system of the GRI Standards.
- Section 2 explains the ___ ________ that are used throughout the GRI
Standards.
- Section 3 specifies the ____________ for reporting in accordance with
the GRI Standards.
- Section 4 specifies the _________ __________, which are fundamental
to ensuring the quality of the reported information.
- Section 5 presents _______________ for the organization to align its
sustainability reporting with other types of reporting and to enhance the
credibility of its sustainability reporting.
- The Appendixes provide ________ on how to prepare a GRI content
index.
- The Glossary contains defined _____ with a specific meaning when
used in the GRI Standards. The _____ are underlined in the text of the
GRI Standards and linked to the definitions.
- The Bibliography lists authoritative _________________ instruments
used in developing this Standard
,⩥ business relationships.
Answer: Through their activities and ________ _____________,
organizations can have an effect on the economy, environment, and
people, and in turn make negative or positive contributions to
sustainable development. Sustainable development refers to
'development which meets the needs of the present without
compromising the ability of future generations to meet their own needs.'
The objective of sustainability reporting using the GRI Sustainability
Reporting Standards (GRI Standards) is to provide transparency on how
an organization contributes or aims to contribute to sustainable
development.
⩥ impacts, human rights.
Answer: The GRI Standards enable an organization to publicly disclose
its most significant _______ on the economy, environment, and people,
including impacts on their _____ ______ and how the organization
manages these impacts. This enhances transparency on the organization's
impacts and increases organizational accountability.
⩥ comparability.
Answer: The Standards contain disclosures that allow an organization to
report information about its impacts consistently and credibly. This
enhances the global _____________ and quality of reported information
on these impacts, which supports information users in making informed
assessments and decisions about the organization's impacts and
contribution to sustainable development.
,⩥ OECD, UN.
Answer: The GRI Standards are based on expectations for responsible
business conduct set out in authoritative intergovernmental instruments,
such as the Organization for Economic Co-operation and Development
(____) Guidelines for Multinational Enterprises and the United Nations
(__) Guiding Principles on Business and Human Rights (see the
Bibliographies of the GRI Standards for a list of authoritative
instruments used in developing the GRI Standards). Information
reported using the GRI Standards can help users assess whether an
organization meets the expectations set out in these instruments. It is
important to note that the GRI Standards do not set allocations,
thresholds, goals, targets, or any other benchmarks for good or bad
performance.
⩥ Any, decision-making.
Answer: ___ organization can use the GRI Standards - regardless of
size, type, geographic location, or reporting experience - to report
information about its impacts on the economy, environment, and people,
including impacts on their human rights. The reported information can
be used by the organization in its ________-______, for example, when
setting goals and targets, or when assessing and implementing its
policies and practices.
⩥ Stakeholders.
Answer: ____________ and other information users can use the GRI
Standards to understand what organizations are expected to report about.
, Stakeholders can also use an organization's reported information to
assess how they are affected or how they could be affected by the
organization's activities.
⩥ investors, sustainable development.
Answer: _________, in particular, can use the reported information to
assess an organization's impacts and how it integrates ___________
___________ in its business strategy and model. They can also use this
information to identify financial risks and opportunities related to the
organization's impacts and to assess its long-term success. Users other
than the organization's stakeholders, such as academics and analysts, can
also use the reported information for purposes such as research or
benchmarking.
⩥ information users.
Answer: The term '___________ _____' in the GRI Standards refers to
all these diverse users of the organization's reported information.
⩥ material topics.
Answer: The GRI Standards are structured as a system of interrelated
standards that are organized into three series: GRI Universal Standards,
GRI Sector Standards, and GRI Topic Standards (see Figure 1 in this
Standard). The Universal Standards are used by all organizations when
reporting in accordance with the GRI Standards. Organizations use the
Sector Standards according to the sectors in which they operate, and the
Topic Standards according to their list of ________ ______.
QUESTIONS AND DETAILED ANSWERS
GRADED A+
⩥ purpose, key concepts, requirements, reporting principles,
recommendations, guidance, terms, intergovernmental.
Answer: GRI 1 is structured as follows:
- Section 1 introduces the _______ and the system of the GRI Standards.
- Section 2 explains the ___ ________ that are used throughout the GRI
Standards.
- Section 3 specifies the ____________ for reporting in accordance with
the GRI Standards.
- Section 4 specifies the _________ __________, which are fundamental
to ensuring the quality of the reported information.
- Section 5 presents _______________ for the organization to align its
sustainability reporting with other types of reporting and to enhance the
credibility of its sustainability reporting.
- The Appendixes provide ________ on how to prepare a GRI content
index.
- The Glossary contains defined _____ with a specific meaning when
used in the GRI Standards. The _____ are underlined in the text of the
GRI Standards and linked to the definitions.
- The Bibliography lists authoritative _________________ instruments
used in developing this Standard
,⩥ business relationships.
Answer: Through their activities and ________ _____________,
organizations can have an effect on the economy, environment, and
people, and in turn make negative or positive contributions to
sustainable development. Sustainable development refers to
'development which meets the needs of the present without
compromising the ability of future generations to meet their own needs.'
The objective of sustainability reporting using the GRI Sustainability
Reporting Standards (GRI Standards) is to provide transparency on how
an organization contributes or aims to contribute to sustainable
development.
⩥ impacts, human rights.
Answer: The GRI Standards enable an organization to publicly disclose
its most significant _______ on the economy, environment, and people,
including impacts on their _____ ______ and how the organization
manages these impacts. This enhances transparency on the organization's
impacts and increases organizational accountability.
⩥ comparability.
Answer: The Standards contain disclosures that allow an organization to
report information about its impacts consistently and credibly. This
enhances the global _____________ and quality of reported information
on these impacts, which supports information users in making informed
assessments and decisions about the organization's impacts and
contribution to sustainable development.
,⩥ OECD, UN.
Answer: The GRI Standards are based on expectations for responsible
business conduct set out in authoritative intergovernmental instruments,
such as the Organization for Economic Co-operation and Development
(____) Guidelines for Multinational Enterprises and the United Nations
(__) Guiding Principles on Business and Human Rights (see the
Bibliographies of the GRI Standards for a list of authoritative
instruments used in developing the GRI Standards). Information
reported using the GRI Standards can help users assess whether an
organization meets the expectations set out in these instruments. It is
important to note that the GRI Standards do not set allocations,
thresholds, goals, targets, or any other benchmarks for good or bad
performance.
⩥ Any, decision-making.
Answer: ___ organization can use the GRI Standards - regardless of
size, type, geographic location, or reporting experience - to report
information about its impacts on the economy, environment, and people,
including impacts on their human rights. The reported information can
be used by the organization in its ________-______, for example, when
setting goals and targets, or when assessing and implementing its
policies and practices.
⩥ Stakeholders.
Answer: ____________ and other information users can use the GRI
Standards to understand what organizations are expected to report about.
, Stakeholders can also use an organization's reported information to
assess how they are affected or how they could be affected by the
organization's activities.
⩥ investors, sustainable development.
Answer: _________, in particular, can use the reported information to
assess an organization's impacts and how it integrates ___________
___________ in its business strategy and model. They can also use this
information to identify financial risks and opportunities related to the
organization's impacts and to assess its long-term success. Users other
than the organization's stakeholders, such as academics and analysts, can
also use the reported information for purposes such as research or
benchmarking.
⩥ information users.
Answer: The term '___________ _____' in the GRI Standards refers to
all these diverse users of the organization's reported information.
⩥ material topics.
Answer: The GRI Standards are structured as a system of interrelated
standards that are organized into three series: GRI Universal Standards,
GRI Sector Standards, and GRI Topic Standards (see Figure 1 in this
Standard). The Universal Standards are used by all organizations when
reporting in accordance with the GRI Standards. Organizations use the
Sector Standards according to the sectors in which they operate, and the
Topic Standards according to their list of ________ ______.
