Using the GRI Standards Flashcards
All disclosures in the GRI Standards contain
requirements
The requirements list information that an organization
must
report or provide instructions that the organization must comply with
If the organization cannot comply with a disclosure or with a requirement in a disclosure for which reasons for omission are permitted, the organization is required to:
to specify the disclosure or the requirement it cannot comply with, and provide a reason
for omission with an explanation in the GRI content index
If the organization cannot report the required information about an item specified in a disclosure because the item does not exist, it can comply with the requirement by reporting this to be the case. The organization can then
explain the reasons for not having this item or describe any plans to develop it. The
disclosure does not require the organization to implement the item, but it is required to
report that the item does not exist.
examples of If the organization cannot report the required information about an item specified in a disclosure because the item does not exist would be:
committee, policy, practice, process
examples of If the disclosure does not require the organization to implement the item, but it is required to report that the item does not exist would include
developing a policy
Requirements are presented in _____ and indicated by the word ‘____’.
bold font; shall
An organization must comply with
______to report in accordance with the GRI Standards
requirements
Requirements may be accompanied by ______.
guidance
examples of guidance include _____,____,_ and ___, to help the organization better understand the requirements.
background information, explanations, and examples
The organization is not required to comply with _________
guidance
The Standards may also include _____. These are cases where a particular course of action is
_______but ______.
recommendations; encouraged; not required
The word ‘______’ indicates a recommendation, and the word ‘_____’ indicates a possibility or option.
should; can
Defined terms are _______in the text of the GRI Standards and linked to the ______ in the Glossary
underlined; definitions
The organization is required to apply the _______in the Glossary.
definitions
In the GRI Standards, the term ‘sustainability reporting’ refers to the process of reporting, which starts with an organization determining its material topics based on its
most significant impacts and results in the organization publicly reporting information about these impacts.
The organization can publish or make information accessible in a range of formats, including ______, across one or more locations such as ____
electronic, paper-based
a standalone sustainability report, web pages, an annual report
The terms ‘_____’ and ‘_____________’ in the GRI Standards both refer to information reported across all locations.
report; reported information
The GRI content index provides an overview of the organization’s
reported information and shows the location where information users can find it.
The GRI content index also shows
which GRI Standards and disclosures the organization has used.
All GRI Standards have an
effective date
_____ is the date from when the information published by an organization must make use of a particular GRI Standard.
The effective date
All information published after the effective date of a Standard must
make use of that Standard
Effective dates are set keeping in mind that organizations may need time to adopt a ____or ____ Standard.
new; revised
Adoption of a Standard before its effective date is ______-, as this allows the organization to report according to best practice.
encouraged
