Because the learning in FBRH's full academic preparation for the GRI Professional Certification Exam is so intense, we strive to help participants reinforce the knowledge they have gained. Everyone who takes the full preparation process gains access to the exclusive FBRH mock exam. Test your knowledge with this free sample!
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Question 1 of 11
What are GRI’s reporting principles?
Accuracy, Balance, Clarity, Comparability, Completeness, Sustainability context, Timeliness and Verifiability
Accuracy, Balance, Clarity, Comparability, Completeness, Transparency, Timeliness and Verifiability
Accuracy, Balance, Clarity, Comparability, Completeness and Sustainability context
Accuracy, Balance, Clarity, Completeness, Sustainability context, Timeliness and Verifiability
Question 2 of 11
Define ‘stakeholder’.
high-ranking member of the management of the organization
person that performs work for the organization
individual or group that has an interest that is affected or could be affected by the organization’s activities
individuals or groups of individuals living or working in areas that are affected or that could be affected by the organization’s activities
Question 3 of 11
Is it mandatory for a reporting organization to notify GRI of its use of the GRI Standards?
No
No, if the organization has published a GRI content index.
Yes
No, if the organization has provided a statement of use.
Question 4 of 11
GRI 1: Foundation 2021…
... contains disclosures for organizations to provide information about their reporting practices.
... provides step-by-step guidance for organizations on how to determine material topics.
... explains key concepts for sustainability reporting and enables organizations to report information about their most significant impacts.
... explains key concepts for sustainability reporting and specifies the requirements and reporting principles that organizations must comply with to report in accordance with the GRI Standards.
Question 5 of 11
Disclosure 2-25 Processes to remediate negative Impacts requires the organization to describe other processes by which the organization provides for or cooperates in the remediation of negative impacts that it identifies it has caused or contributed to.
True
False
Question 6 of 11
When an applicable Sector Standard is available…
... an organization reporting in accordance with the GRI Standards may use it, but is not required to.
... an organization reporting in accordance with the GRI Standards is encouraged to use it.
... an organization reporting in accordance with the GRI Standards is required to use it.
... an organization reporting in accordance with the GRI Standards is required to use it only if the report is externally assured.
Question 7 of 11
Disclosure 2-24 Embedding policy commitments requires organizations to describe how it embeds each of its policy commitments for responsible business conduct throughout its activities and business relationships
Question 8 of 11
What revisions have been made to the Universal Standards regarding human rights?
The Universal Standards have been revised to align with the UN Guiding Principles on Business and Human Rights, the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises, and the OECD Due Diligence Guidance for Responsible Business Conduct.
No such revisions have been made.
The Universal Standards have been revised to align with the UN Guiding Principles on Business and Human Rights.
The Universal Standards have been revised to align with the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises.
Question 9 of 11
For each material topic reported under Disclosure 3-2, the organization shall report the following information about tracking the effectiveness of the actions taken: goals, targets, and indicators used to evaluate progress
Question 10 of 11
When the organization's material topic is not covered by the disclosures in the GRI Topic Standards, the organization does not need to take any further action.
Question 11 of 11
To what extent are the European Sustainability Reporting Standards (ESRS) aligned with the Global Reporting Initiative (GRI) Standards, as affirmed by EFRAG?
Partial alignment with some differences
No alignment, they are completely independent
Moderate alignment with a few discrepancies
Full alignment, as much as possible. The use of the GRI Standards enables organizations to address multiple regional regulations.
Limited alignment with significant variations