1|Page
GRI Certification Exam Version 1 & 2 Newest
2025/2026 Complete 250 Exam Questions
And Correct Answers (Verified Answers)
|Already Graded A+
Orgs reporting In Accordance are required to use the
Universal Standards (T/F) - . . ANSWER ✔ ✔True
What are the 4 key concepts of the GRI Standards? Hint:
IMDS - . . ANSWER ✔ ✔Impact, Materiality, Due
Diligence, and Stakeholder
What are the 8 Reporting Principles outlined in GRI 1:
Foundation? - . . ANSWER ✔ ✔Accuracy, Balance,
Clarity, Comparability, Completeness, Sustainability
Context, Timeliness, and Verifiability
What are the 9 In Accordance reporting principles? - . .
ANSWER ✔ ✔1. Apply all of the Reporting Principles
2. Report on GRI 2: General Disclosures
3. Identify material topics using the Sector Standards, if
applicable
,2|Page
4. Report on GRI 3: Material Topics
5. Report disclosures from the Topic Standards for each
material topic
6. Provide reason(s) for omission where compliance with
specific disclosures and/or requirements is not possible
7. Publish a GRI content index
8. Provide a statement of use
9. Notify GRI
An org should use the Reporting Principles when reporting
'with reference' to the GRI Standards (T/F) - . . ANSWER
✔ ✔True
The Sector Standards provide "likely material" topics for a
given sector (T/F) - . . ANSWER ✔ ✔True
What are the steps to determine material topics? - . .
ANSWER ✔ ✔1. Sustainability context
2. Identify actual and potential impacts
3. Assess the significance
4. Prioritize material topics for reporting
,3|Page
What are the Topic Standards? - . . ANSWER ✔
✔Provides disclosures on specific topics based on an
org's material topics
All GRI Standards are interlinked with the UN SDGs (T/F)
- . . ANSWER ✔ ✔False
What are the GRI Standards comprised of? - . . ANSWER
✔ ✔Universal Standards, Sector Standards, Topic
Standards
What are the Universal Standards? - . . ANSWER ✔
✔GRI 1: Foundation
GRI 2: General Disclosures
GRI 3: Material Topics
To Report In Accordance, the org is required to apply the
guidance provided by GRI (T/F) - . . ANSWER ✔
✔False; guidance is a recommendation
Which two key concepts help an org identify its material
topics? - . . ANSWER ✔ ✔Due diligence and
stakeholder engagement
, 4|Page
Which step of determining material topics uses the
concept of due diligence? - . . ANSWER ✔ ✔Step 2:
Identifying material topics
What's due diligence? - . . ANSWER ✔ ✔The process
through which an org identifies, prevents, mitigates and
accounts for how it addresses its negative impacts
What determines the 'significance' of an actual vs.
potential negative impact? - . . ANSWER ✔ ✔Actual:
Severity
Potential: Severity and likelihood
What determines the 'significance' of an actual vs.
potential positive impact? - . . ANSWER ✔ ✔Actual:
Scale and scope
Potential: Scale, scope and likelihood
Reasons for omission are permitted for all disclosures in
GRI 2 except for ______. - . . ANSWER ✔
✔Disclosures 2-1 to 2-5
GRI Certification Exam Version 1 & 2 Newest
2025/2026 Complete 250 Exam Questions
And Correct Answers (Verified Answers)
|Already Graded A+
Orgs reporting In Accordance are required to use the
Universal Standards (T/F) - . . ANSWER ✔ ✔True
What are the 4 key concepts of the GRI Standards? Hint:
IMDS - . . ANSWER ✔ ✔Impact, Materiality, Due
Diligence, and Stakeholder
What are the 8 Reporting Principles outlined in GRI 1:
Foundation? - . . ANSWER ✔ ✔Accuracy, Balance,
Clarity, Comparability, Completeness, Sustainability
Context, Timeliness, and Verifiability
What are the 9 In Accordance reporting principles? - . .
ANSWER ✔ ✔1. Apply all of the Reporting Principles
2. Report on GRI 2: General Disclosures
3. Identify material topics using the Sector Standards, if
applicable
,2|Page
4. Report on GRI 3: Material Topics
5. Report disclosures from the Topic Standards for each
material topic
6. Provide reason(s) for omission where compliance with
specific disclosures and/or requirements is not possible
7. Publish a GRI content index
8. Provide a statement of use
9. Notify GRI
An org should use the Reporting Principles when reporting
'with reference' to the GRI Standards (T/F) - . . ANSWER
✔ ✔True
The Sector Standards provide "likely material" topics for a
given sector (T/F) - . . ANSWER ✔ ✔True
What are the steps to determine material topics? - . .
ANSWER ✔ ✔1. Sustainability context
2. Identify actual and potential impacts
3. Assess the significance
4. Prioritize material topics for reporting
,3|Page
What are the Topic Standards? - . . ANSWER ✔
✔Provides disclosures on specific topics based on an
org's material topics
All GRI Standards are interlinked with the UN SDGs (T/F)
- . . ANSWER ✔ ✔False
What are the GRI Standards comprised of? - . . ANSWER
✔ ✔Universal Standards, Sector Standards, Topic
Standards
What are the Universal Standards? - . . ANSWER ✔
✔GRI 1: Foundation
GRI 2: General Disclosures
GRI 3: Material Topics
To Report In Accordance, the org is required to apply the
guidance provided by GRI (T/F) - . . ANSWER ✔
✔False; guidance is a recommendation
Which two key concepts help an org identify its material
topics? - . . ANSWER ✔ ✔Due diligence and
stakeholder engagement
, 4|Page
Which step of determining material topics uses the
concept of due diligence? - . . ANSWER ✔ ✔Step 2:
Identifying material topics
What's due diligence? - . . ANSWER ✔ ✔The process
through which an org identifies, prevents, mitigates and
accounts for how it addresses its negative impacts
What determines the 'significance' of an actual vs.
potential negative impact? - . . ANSWER ✔ ✔Actual:
Severity
Potential: Severity and likelihood
What determines the 'significance' of an actual vs.
potential positive impact? - . . ANSWER ✔ ✔Actual:
Scale and scope
Potential: Scale, scope and likelihood
Reasons for omission are permitted for all disclosures in
GRI 2 except for ______. - . . ANSWER ✔
✔Disclosures 2-1 to 2-5
