Review questions

Review questions

Test your understanding with these questions. Marking and saved results are available with a free account.

1. Question 1A director requests an ESG draft without a publication purpose or entity boundary. What is the first professional output?

   Announce GRI compliance Sum and publish all available figures A work order naming purpose, boundary and unresolved decisions Treat every site with missing data as irrelevant
2. Question 2A subcontractor worker does not attend investor meetings but may face extreme heat. Where does that worker belong on the impact map?

   Among potentially affected people through the supplier pathway Outside because the worker is not an investor Only among users of financial reports Outside until an injury is confirmed
3. Question 3Which element contributes to severity of a potential negative impact under GRI 3?

   Only its count in a management survey Only product profitability The number of corporate posts about it Irremediable character with scale and scope
4. Question 4An activity harms a nearby community but no financial estimate is available. What conclusion is supported?

   Assess the impact in its own lens; IFRS S1 materiality is not automatic The impact is unimportant without a monetary amount Financial materiality is certain because harm occurred Copy GRI ranking verbatim into IFRS S1

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