Reporting and disclosure

Question 1

What is an approach to sustainability reporting?

Answer 1

GRI (Global Reporting Initiative)

Question 2

What is the GRI compromised of?

Answer 2

• Reporting principles and standard disclosures

* Implementation Manuel

Question 3

The GRI reporting principles relate to

Answer 3

• Content (stakeholder inclusiveness, sustainability context, materiality and completeness) AND
• Quality (balance, compatibility, accuracy, timeliness, clarity and reliability)

Question 4

What is Triple Bottom Line Reporting?

Answer 4

considers the economic, social and environmental performance of an entity

Refers to:
1. Economic performance

2. Environmental performance
3. Social Performance

Question 5

What is the GRI reporting framework?

Answer 5

A sustainability framework that provides guidance on how organisations can disclose their sustainability performance