Systems of the GRI Standards

Question 1

The GRI Standards are structured as a system of interrelated standards that are organized into three series:

Answer 1

GRI Universal Standards
GRI Sector Standards
GRI Topic Standards

Question 2

The GRI Universal Standards are used by all organizations when

Answer 2

reporting in accordance with the GRI Standards.

Question 3

Organizations use the GRI Sector Standards according to the sectors in which

Answer 3

they operate

Question 4

Organizations use the GRI Topic Standards according to

Answer 4

the organizations list of material topics

Question 5

The GRI Universal Standards include:

Answer 5

The GRI 1 Foundation 2021
The GRI 2 General Disclosures 2021
The GIR 3 Material Topics 2021

Question 6

GRI 1: Foundation 2021 introduces the what three main things:

Answer 6

• introduces the purpose and system of GRI
  Standards
• explains key concepts for sustainability reporting
• specifies the requirements/reporting
  principles that the organization must comply with to report in accordance with the GRI Standards

Question 7

GRI 2: General Disclosures 2021 contains

Answer 7

disclosures that the organization uses to provide information about its
reporting practices and other organizational details

Question 8

In regards to GRI 2: General Disclosures 2021, other organizational details include:

Answer 8

activities, governance, and policies

Question 9

The information within organizations reporting practices in GRI 2 gives insight into

Answer 9

the profile

the scale of the organization

provides a context for understanding the organization’s impacts

Question 10

GRI 3 Material Topics 2021 provides

Answer 10

step-by-step guidance on how to determine material topics

Question 11

GRI 3 Material Topics 2021 contains

Answer 11

• disclosures that the organization uses to report information about its process of determining material topics
• its list of material topics
• how it manages each topic.

Question 12

The Sector Standards provide information for organizations about

Answer 12

their likely material topics

Question 13

The organization uses

the Sector Standards that apply to its sectors when determining _____ & _____

Answer 13

its material topics

and determining what information to report

Question 14

The Topic Standards contain disclosures for the organization to report information about

Answer 14

its impacts in relation to particular topics.

Question 15

The Topic Standards cover

Answer 15

a wide range of topics

Question 16

The organization uses the Topic Standards

according to the

Answer 16

list of material topics it has determined using GRI 3.