SUST 491 GRI Final Exam
SUST 491 GRI FINAL EXAM NEWEST 2025/2026 WITH
COMPLETE 100 QUESTIONS AND CORRECT ANSWERS |ALREADY
GRADED A+||BRAND NEW VERSION!
How does GRI 1: Foundation 2021 suggest organizations should handle "negative
impacts"?
a. Ignore them if they are minor
b. Disclose them transparently and discuss how they are being managed
c. Only report on positive impacts
d. Discuss them only with internal stakeholders - ANSWER-b. Disclose them
transparently and discuss how they are being managed
According to GRI 1: Foundation 2021, what are "material topics"?
a. Topics related to financial performance
b. Topics representing the organization's most significant impacts on the economy,
environment, and people
c. Topics chosen by the board of directors
d. Topics that are legally required to be reported - ANSWER-b. Topics representing
the organization's most significant impacts on the economy, environment, and
people
What is "mitigation" in the GRI Standards?
a. Ignoring potential negative impacts
b. Increasing production efficiency
c. Actions taken to reduce the extent of a negative impact
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, SUST 491 GRI Final Exam
d. Enhancing positive impacts only - ANSWER-c. Actions taken to reduce the
extent of a negative impact
How are "Topic Standards" used in the GRI Standards framework?
a. They provide detailed reporting requirements for specific sustainability topics
b. They replace the need for Universal Standards
c. They focus on industry-specific guidelines
d. They are used only for financial reporting - ANSWER-a. They provide detailed
reporting requirements for specific sustainability topics
What is meant by the "highest governance body"?
a. The governance body with the highest authority in the organization
b. The CEO of the organization
c. The human resources department
d. The finance committee - ANSWER-a. The governance body with the highest
authority in the organization
How does the GRI Standards framework define "stakeholders"?
a. Only shareholders of the organization
b. Individuals or groups that can affect or be affected by the organization's
activities
c. Government regulators only
d. Customers and suppliers exclusively - ANSWER-b. Individuals or groups that can
affect or be affected by the organization's activities
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, SUST 491 GRI Final Exam
What does "remedy" or "remediation" mean?
a. Ignoring past issues
b. Means to counteract or make good a negative impact
c. Enhancing positive outcomes
d. Only financial compensation - ANSWER-b. Means to counteract or make good a
negative impact
In the GRI Standards, what is meant by the term "context"?
a. The historical background of the organization
b. The geographical location of the organization
c. The broader environment in which the organization operates
d. The financial situation of the organization - ANSWER-c. The broader
environment in which the organization operates
What does GRI 1: Foundation 2021 say about the "frequency of reporting"?
a. Reports should be updated monthly
b. Reports should be published every two years
c. The frequency should be consistent to allow comparison over time
d. Reporting frequency is determined by the industry - ANSWER-c. The frequency
should be consistent to allow comparison over time
How is the "severity of an impact" determined?
a. By the organization's revenue loss
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, SUST 491 GRI Final Exam
b. By its scale, scope, and irremediable character
c. By its impact on the board of directors
d. By the number of employees affected - ANSWER-b. By its scale, scope, and
irremediable character
What are "human rights" according to the GRI Standards?
a. Rights granted by national governments
b. Rights inherent to all human beings, including those set out in the UN
International Bill of Human Rights and ILO principles
c. Privileges granted to employees only
d. Rights determined by corporate policy - ANSWER-b. Rights inherent to all
human beings, including those set out in the UN International Bill of Human Rights
and ILO principles
What is a "governance body"?
a. A group responsible for day-to-day operations
b. A formalized group of individuals responsible for the strategic guidance,
effective monitoring, and accountability of management
c. A department within the organization
d. A regulatory agency - ANSWER-b. A formalized group of individuals responsible
for the strategic guidance, effective monitoring, and accountability of
management
According to GRI 1: Foundation 2021, what should organizations do if they cannot
report on a material topic?
4|Page
SUST 491 GRI FINAL EXAM NEWEST 2025/2026 WITH
COMPLETE 100 QUESTIONS AND CORRECT ANSWERS |ALREADY
GRADED A+||BRAND NEW VERSION!
How does GRI 1: Foundation 2021 suggest organizations should handle "negative
impacts"?
a. Ignore them if they are minor
b. Disclose them transparently and discuss how they are being managed
c. Only report on positive impacts
d. Discuss them only with internal stakeholders - ANSWER-b. Disclose them
transparently and discuss how they are being managed
According to GRI 1: Foundation 2021, what are "material topics"?
a. Topics related to financial performance
b. Topics representing the organization's most significant impacts on the economy,
environment, and people
c. Topics chosen by the board of directors
d. Topics that are legally required to be reported - ANSWER-b. Topics representing
the organization's most significant impacts on the economy, environment, and
people
What is "mitigation" in the GRI Standards?
a. Ignoring potential negative impacts
b. Increasing production efficiency
c. Actions taken to reduce the extent of a negative impact
1|Page
, SUST 491 GRI Final Exam
d. Enhancing positive impacts only - ANSWER-c. Actions taken to reduce the
extent of a negative impact
How are "Topic Standards" used in the GRI Standards framework?
a. They provide detailed reporting requirements for specific sustainability topics
b. They replace the need for Universal Standards
c. They focus on industry-specific guidelines
d. They are used only for financial reporting - ANSWER-a. They provide detailed
reporting requirements for specific sustainability topics
What is meant by the "highest governance body"?
a. The governance body with the highest authority in the organization
b. The CEO of the organization
c. The human resources department
d. The finance committee - ANSWER-a. The governance body with the highest
authority in the organization
How does the GRI Standards framework define "stakeholders"?
a. Only shareholders of the organization
b. Individuals or groups that can affect or be affected by the organization's
activities
c. Government regulators only
d. Customers and suppliers exclusively - ANSWER-b. Individuals or groups that can
affect or be affected by the organization's activities
2|Page
, SUST 491 GRI Final Exam
What does "remedy" or "remediation" mean?
a. Ignoring past issues
b. Means to counteract or make good a negative impact
c. Enhancing positive outcomes
d. Only financial compensation - ANSWER-b. Means to counteract or make good a
negative impact
In the GRI Standards, what is meant by the term "context"?
a. The historical background of the organization
b. The geographical location of the organization
c. The broader environment in which the organization operates
d. The financial situation of the organization - ANSWER-c. The broader
environment in which the organization operates
What does GRI 1: Foundation 2021 say about the "frequency of reporting"?
a. Reports should be updated monthly
b. Reports should be published every two years
c. The frequency should be consistent to allow comparison over time
d. Reporting frequency is determined by the industry - ANSWER-c. The frequency
should be consistent to allow comparison over time
How is the "severity of an impact" determined?
a. By the organization's revenue loss
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, SUST 491 GRI Final Exam
b. By its scale, scope, and irremediable character
c. By its impact on the board of directors
d. By the number of employees affected - ANSWER-b. By its scale, scope, and
irremediable character
What are "human rights" according to the GRI Standards?
a. Rights granted by national governments
b. Rights inherent to all human beings, including those set out in the UN
International Bill of Human Rights and ILO principles
c. Privileges granted to employees only
d. Rights determined by corporate policy - ANSWER-b. Rights inherent to all
human beings, including those set out in the UN International Bill of Human Rights
and ILO principles
What is a "governance body"?
a. A group responsible for day-to-day operations
b. A formalized group of individuals responsible for the strategic guidance,
effective monitoring, and accountability of management
c. A department within the organization
d. A regulatory agency - ANSWER-b. A formalized group of individuals responsible
for the strategic guidance, effective monitoring, and accountability of
management
According to GRI 1: Foundation 2021, what should organizations do if they cannot
report on a material topic?
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