GRI 1 Foundation

Question 1

The Universal Standard effective date for reports or other materials published for the GRI 1 Foundation 2021 is:

Answer 1

is on or after 1 January 2023

Question 2

The GRI 1: Foundation 2021 is issued by

Answer 2

The Global Sustainability Standards Board (GSSB). And any feedback can be submitted to their email (gssbsecretariat@globalreporting.org)

Question 3

The GRI 1 Foundation standard was developed in

Answer 3

the public interest and in accordance with the requirements of the Process Protocol

Question 4

The GRI 1 Foundation document was designed to promote

Answer 4

sustainability reporting, and has been developed by the Global Sustainability Standards Board (GSSB)

Question 5

Neither the GRI Board of Directors, GSSB, nor the Stichting Global Reporting Initiative (GRI) can assume responsibility for

Answer 5

any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related interpretations in the preparation of reports, or the use of reports based on the GRI Standards and related Interpretations

Question 6

GRI 1: Foundation 2021 introduces the

Answer 6

purpose and system of the GRI Sustainability Reporting Standards (GRI
Standards) and explains key concepts for sustainability reporting.

Question 7

GRI 1: Foundation 2021 introduces the

Answer 7

The requirements and reporting

principles that organizations must comply with to report in accordance with the GRI Standards.

Question 8

GRI 1: Foundation 2021 is the first

Standard that

Answer 8

organizations should consult to understand how to report using the GRI Standards

Question 9

GRI 1 is structured as follows

Answer 9

Section 1
Section 2
Section 3
Section 4
Section 5
Glossary
Bibliography
Appendixes

Question 10

GRI 1 is structured as follows for Section 1 in particular:

Answer 10

• Section 1 introduces the purpose and the system of the GRI Standards.

Question 11

GRI 1 is structured as follows for Section 2 in particular:

Answer 11

• Section 2 explains the key concepts that are used throughout the GRI Standards.

Question 12

GRI 1 is structured as follows for Section 3 in particular:

Answer 12

• Section 3 specifies the requirements for reporting in accordance with the GRI Standards.

Question 13

GRI 1 is structured as follows for Section 4 in particular:

Answer 13

Section 4 specifies the reporting principles, which are fundamental to ensuring the quality of the reported
information

Question 14

GRI 1 is structured as follows for Section 5 in particular:

Answer 14

Section 5 presents recommendations for the organization to align its sustainability reporting with other types of
reporting and to enhance the credibility of its sustainability reporting.

Question 15

GRI 1 is structured as follows for the Glossary in particular:

Answer 15

The Glossary contains defined terms with a specific meaning when used in the GRI Standards. The terms are
underlined in the text of the GRI Standards and linked to the definitions.

Question 16

GRI 1 is structured as follows for the Bibliography in particular:

Answer 16

• The Bibliography lists authoritative intergovernmental instruments used in developing this Standard.

Question 17

GRI 1 is structured as follows for the Appendixes in particular:

Answer 17

• The Appendixes provide guidance on how to prepare a GRI content index.

Question 18

Through an organizations activities and business relationships, an organization can make

Answer 18

negative or positive contributions to sustainable development.