Universal Standards, Materiality
Complete the name of the standard: GRI __ : Material _______ 2021
GRI 3 : Material Topics 2021
What topic standard asks you to disclose materials used by weight or volume?
GRI 301 Materials
Which GRI topic standard does training hours fall in?
GRI 404: Training and Education
In GRI 201, what does Direct Economic Value Generated correspond to in the financial statement?
Revenues
How many SDGs are there, when was the SDGs launched, and when is the target to achieve them?
17, 2015, 2030
This reporting principle states that
The organization shall report information that is correct and sufficiently detailed to allow an assessment of the organization’s impacts
Accuracy
purchased electricity within the company
What is the last GRI topic standard for social disclosures?
GRI 418: Customer Privacy 2016
Provide 1 disclosure under GRI 302: Market Presence
Disclosure 202-1 Ratios of standard entry level wage by gender compared to local minimum wage
Disclosure 202-2 Proportion of senior management hired from the local community
This agreement was adopted by 196 Parties at the UN Climate Change Conference (COP21) as a legally binding international treaty on climate change.
Paris Agreement
What are the 3 topic disclosures under the Topic Standard GRI 306: Waste
Waste directed to disposal
How many social topic standards pertain to employees and workers?
10
·GRI 401: Employment 2016
·GRI 402: Labor/Management Relations 2016
·GRI 403: Occupational Health and Safety 2018
·GRI 404: Training and Education 2016
·GRI 405: Diversity and Equal Opportunity 2016
·GRI 406: Non-discrimination 2016
·GRI 407: Freedom of Association and Collective Bargaining
·GRI 408: Child Labor 2016
·GRI 409: Forced or Compulsory Labor 2016
·GRI 410: Security Practices 2016
GRI 204 Procurement Practices asks in GRI 204-1
Proportion of spending on ________
local suppliers
What does SASB mean?
Sustainability Accounting Standards Board
Workers who are not employees are those who perform work for the organization but are not in an employment relationship with the organization
individual who is in an employment relationship with the organization according to national law or practice
Water Withdrawal - Water Discharge
What is the 1 topic disclosure under GRI 415?
415-1 political contributions
What was our example when we discussed
GRI 206: Anti-competitive Behavior 2016
Grab and Uber
Gro Harlem Brundtland, in the landmark Brundtland report in1987
What is double materiality?
the considerations of both impact materiality and financial materiality
In GRI 304: Biodiversity Topic Standard, what does IUCN in the UCN Red List species mean?
International Union for Conservation of Nature (IUCN)
Cite one example of GRI 406 - an incident of discrimination
discrimination of women or LGBT in hiring processes
treating someone unfavorably because of their race or racial characteristics, such as skin color, hair texture, or certain facial feature
treating an applicant or employee unfavorably because of a physical or mental disability, or a history of disability.
Name one example of how you can legally reduce taxes?
Track and claim all kinds of deductions
Get medical insurance
Donate to charity
Bookkeep diligently
When was GRI Founded?
1996 following on from the public outcry over the environmental damage of the Exxon Valdez oil spill