GRI EXAM (ACTUAL 2025/2026) UPDATED QUESTIONS AND
ANSWERS.
GRI Standards are required for all reports or other materials
published that apply the GRI framework on or after..... - ----
Answers----July 1, 2018
To publish any kind of in accordance report (Core or
Comprehensive option), what needs to be true with regards to
10 Reporting Principles? - ----Answers----ALL 10 Reporting
Principles are required to be applied by reporting
organizations to be in accordance with the GRI Standards.
Each or the Reporting Principles consists of ... and ... on how to
apply the principle. - ----Answers----requirement and
guidance
The guidance for each of the Reporting Principles includes ... to
help an organization assess whether it has applied the
principle. - ----Answers----tests
What does GRI suggest as the first 3 steps toward report
development? - ----Answers----1. Identify and create a
reporting team 2. Create awareness and secure commitments
about reporting 3. Hold a kick-off meeting
When reporting General Disclosures: the General Disclosures
request .... about an organization and its sustainability
reporting practices. - ----Answers----contextual information
,The 'organizational profile' in General Disclosures consists of
13 disclosures that provide an overview of an organization's....,
...., ...., and .... - ----Answers----Organizations size, geography,
operations, and activities
The strategy section of General Disclosures consist of 2
disclosures, intended to give insight on.... - ----Answers----
strategic issues for addressing sustainability
General Disclosures' Ethics & integrity section consists of 2
disclosures that reveal... and ... - ----Answers----1. the
organizations values, principles, standards, and norms; 2. the
mechanisms for advice and concern about ethics
General Disclosures "Governance' consists of 22 disclosures
that provide an overview of .... ? - ----Answers----the
governance structure, composition, and the organization's
highest governing body in the sustainability reporting
General Disclosures: 'Stakeholder engagement' consists of 5
disclosures to provide detail about .... - ----Answers----items
such as a mist of stakeholders engaged, how they were
identified/selected, type of engagement, topics raised
General Disclosures: "Reporting practice' consists of 12
disclosures that provide an overview of .... - ----Answers----
the process used to define the context of the report, the
material topics, and boundaries, reporting period, external
assurance
,Materiality is the principle that determines which topics are
sufficiently important to ... Are all topics/materiality of equal
importance? - ----Answers----sufficiently important to report
on; Materiality topics emphasis within a report is expected to
reflect their relative priority
Material assessment assesses topics against 2 dimensions.
What are they? - ----Answers----1. significance of the
organization's economic/environmental/social impacts 2.
substantive influence on assessments and decisions of
stakeholders
Define 'impact.' - ----Answers----In the GRI Standards,
unless otherwise stated, 'impact' refers to the effect an
organization has on the economy, the environment, and/or
society, which in turn can indicate its contribution (positive or
negative) to sustainable development.
Note 1: In the GRI Standards, the term 'impact' can refer to
positive, negative, actual, potential, direct, indirect, short-term,
long-term, intended, or unintended impacts.
Note 2: Impacts on the economy, environment, and/or society
can also be related to consequences for the organization itself.
For example, an impact on the economy, environment, and/or
society can lead to consequences for the organization's
business model, reputation, or ability to achieve its objectives.
It is possible for organizational impacts to be positive and
negative; ... and ...; ... and ...' ... and ...; and ... and .... - ----
, Answers----actual and potential; direct and indirect; short-
term and long-term; intended and unintended
What does GRI require regarding a materiality matrix? - ----
Answers----GRI does not require a materiality matrix nor a
specific matrix, but if a matrix is used, it should have 2
dimensions. 1.) reflect the organization's significant economic
environmental and social impacts, and 2.) influence the
assessments and decisions of stakeholders. note that a topic
can be considered material finite registers on only a single
dimension or axis.
An organization identifies material topics primarily by applying
which 2 principles? - ----Answers----1. Stakeholder
Inclusiveness Principle 2. Materiality principle
When possible, GRI requires a link between identified ... and
topic-specific Standards. - ----Answers----Material topics
All material topics, including those not covered by GRI
Standards, from the content of the... - ----Answers----
sustainability principles
What are examples of GRI sector-specific standards? - ----
Answers----airport operators, electric utilities, event
organizers, financial services, food processing, media,
mining/metal, NGO's, oil/gas, real estate/construction
ANSWERS.
GRI Standards are required for all reports or other materials
published that apply the GRI framework on or after..... - ----
Answers----July 1, 2018
To publish any kind of in accordance report (Core or
Comprehensive option), what needs to be true with regards to
10 Reporting Principles? - ----Answers----ALL 10 Reporting
Principles are required to be applied by reporting
organizations to be in accordance with the GRI Standards.
Each or the Reporting Principles consists of ... and ... on how to
apply the principle. - ----Answers----requirement and
guidance
The guidance for each of the Reporting Principles includes ... to
help an organization assess whether it has applied the
principle. - ----Answers----tests
What does GRI suggest as the first 3 steps toward report
development? - ----Answers----1. Identify and create a
reporting team 2. Create awareness and secure commitments
about reporting 3. Hold a kick-off meeting
When reporting General Disclosures: the General Disclosures
request .... about an organization and its sustainability
reporting practices. - ----Answers----contextual information
,The 'organizational profile' in General Disclosures consists of
13 disclosures that provide an overview of an organization's....,
...., ...., and .... - ----Answers----Organizations size, geography,
operations, and activities
The strategy section of General Disclosures consist of 2
disclosures, intended to give insight on.... - ----Answers----
strategic issues for addressing sustainability
General Disclosures' Ethics & integrity section consists of 2
disclosures that reveal... and ... - ----Answers----1. the
organizations values, principles, standards, and norms; 2. the
mechanisms for advice and concern about ethics
General Disclosures "Governance' consists of 22 disclosures
that provide an overview of .... ? - ----Answers----the
governance structure, composition, and the organization's
highest governing body in the sustainability reporting
General Disclosures: 'Stakeholder engagement' consists of 5
disclosures to provide detail about .... - ----Answers----items
such as a mist of stakeholders engaged, how they were
identified/selected, type of engagement, topics raised
General Disclosures: "Reporting practice' consists of 12
disclosures that provide an overview of .... - ----Answers----
the process used to define the context of the report, the
material topics, and boundaries, reporting period, external
assurance
,Materiality is the principle that determines which topics are
sufficiently important to ... Are all topics/materiality of equal
importance? - ----Answers----sufficiently important to report
on; Materiality topics emphasis within a report is expected to
reflect their relative priority
Material assessment assesses topics against 2 dimensions.
What are they? - ----Answers----1. significance of the
organization's economic/environmental/social impacts 2.
substantive influence on assessments and decisions of
stakeholders
Define 'impact.' - ----Answers----In the GRI Standards,
unless otherwise stated, 'impact' refers to the effect an
organization has on the economy, the environment, and/or
society, which in turn can indicate its contribution (positive or
negative) to sustainable development.
Note 1: In the GRI Standards, the term 'impact' can refer to
positive, negative, actual, potential, direct, indirect, short-term,
long-term, intended, or unintended impacts.
Note 2: Impacts on the economy, environment, and/or society
can also be related to consequences for the organization itself.
For example, an impact on the economy, environment, and/or
society can lead to consequences for the organization's
business model, reputation, or ability to achieve its objectives.
It is possible for organizational impacts to be positive and
negative; ... and ...; ... and ...' ... and ...; and ... and .... - ----
, Answers----actual and potential; direct and indirect; short-
term and long-term; intended and unintended
What does GRI require regarding a materiality matrix? - ----
Answers----GRI does not require a materiality matrix nor a
specific matrix, but if a matrix is used, it should have 2
dimensions. 1.) reflect the organization's significant economic
environmental and social impacts, and 2.) influence the
assessments and decisions of stakeholders. note that a topic
can be considered material finite registers on only a single
dimension or axis.
An organization identifies material topics primarily by applying
which 2 principles? - ----Answers----1. Stakeholder
Inclusiveness Principle 2. Materiality principle
When possible, GRI requires a link between identified ... and
topic-specific Standards. - ----Answers----Material topics
All material topics, including those not covered by GRI
Standards, from the content of the... - ----Answers----
sustainability principles
What are examples of GRI sector-specific standards? - ----
Answers----airport operators, electric utilities, event
organizers, financial services, food processing, media,
mining/metal, NGO's, oil/gas, real estate/construction
