Using the GRI Standards

Question 1

All disclosures in the GRI Standards contain

Answer 1

requirements

Question 2

The requirements list information that an organization

must

Answer 2

report or provide instructions that the organization must comply with

Question 3

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:

Answer 3

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

Question 4

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

Answer 4

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.

Question 5

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:

Answer 5

committee, policy, practice, process

Question 6

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

Answer 6

developing a policy

Question 7

Requirements are presented in _____ and indicated by the word ‘____’.

Answer 7

bold font; shall

Question 8

An organization must comply with

______to report in accordance with the GRI Standards

Answer 8

requirements

Question 9

Requirements may be accompanied by ______.

Answer 9

guidance

Question 10

examples of guidance include _____,____,_ and ___, to help the organization better understand the requirements.

Answer 10

background information, explanations, and examples

Question 11

The organization is not required to comply with _________

Answer 11

guidance

Question 12

The Standards may also include _____. These are cases where a particular course of action is
_______but ______.

Answer 12

recommendations; encouraged; not required

Question 13

The word ‘______’ indicates a recommendation, and the word ‘_____’ indicates a possibility or option.

Answer 13

should; can

Question 14

Defined terms are _______in the text of the GRI Standards and linked to the ______ in the Glossary

Answer 14

underlined; definitions

Question 15

The organization is required to apply the _______in the Glossary.

Answer 15

definitions

Question 16

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

Answer 16

most significant impacts and results in the organization publicly reporting information about these impacts.

Question 17

The organization can publish or make information accessible in a range of formats, including ______, across one or more locations such as ____

Answer 17

electronic, paper-based

a standalone sustainability report, web pages, an annual report

Question 18

The terms ‘_____’ and ‘_____________’ in the GRI Standards both refer to information reported across all locations.

Answer 18

report; reported information

Question 19

The GRI content index provides an overview of the organization’s

Answer 19

reported information and shows the location where information users can find it.

Question 20

The GRI content index also shows

Answer 20

which GRI Standards and disclosures the organization has used.

Question 21

All GRI Standards have an

Answer 21

effective date

Question 22

_____ is the date from when the information published by an organization must make use of a particular GRI Standard.

Answer 22

The effective date

Question 23

All information published after the effective date of a Standard must

Answer 23

make use of that Standard

Question 24

Effective dates are set keeping in mind that organizations may need time to adopt a ____or ____ Standard.

Answer 24

new; revised

Question 25

Adoption of a Standard before its effective date is ______-, as this allows the organization to report according to best practice.

Answer 25

encouraged