GRI Report Services 2011

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  • No scientific model – it’sanobjectiveclassification system to enablereportingorganizations to identifythemselveswith GRI; AND a meansthroughwhich GRI encouragesreportingorganizations to move up incrementally.
  •  Featured Reports – promotion of your sustainability report to whole GRI network, by means of GRI newsletter announcementCustomized Profile pageOS get a 20% discount. Original fee = 550; OS pay 440.
  • No scientific model – it’sanobjectiveclassification system to enablereportingorganizations to identifythemselveswith GRI; AND a meansthroughwhich GRI encouragesreportingorganizations to move up incrementally.
  • For AL A, a reporter is expected to be able to tell a complete story: with the materiality test they go through all disclosures and evaluate them. After this process, a reporting organization will either report or be able to explain why they did not.
  • GRI has developed new GRI Content Index templates available for use in your G3 reporting. Every G3 report should include such an Index. The GRI Content Index, which gives an overview of all the disclosures in a GRI report, is the specification of anApplication Level. The Index functions as a communication tool for reporters to support their Application Level declaration by detailing what has been reported or why certain data has not been reported. At the same time, this Index is a navigation mechanism for report users - directing them to the GRI data of interest.GRI recommends the use of this particular template as it promotes a consistent approach for communicating about your reporting. The inclusion of a GRI Content Index in your reporting is an essential requirement for it to be classified as a 'GRI report'.GRI created the Content Index template in order to present reporters with a ready-made format and to encourage a consistent approach. If you choose to use your own Content Index format in your report, that is not a problem. Please be aware, however, of two important notes: For all Application Levels: if you do not include a column in your GRI content index differentiating "full" and "partial" reporting and you claim to be reporting on a certain G3 disclosure, it is assumed that the disclosure has been fully reported.If this is not the case and the disclosure is only partially reported on, GRI urges reporters to provide a textual/visual representation to alert report readers to this fact. Please note that for Application Level B & C, a reporting organization is expected to report fully on 20 or 10 Performance Indicators respectively.For Application Level A: If you do not report on a disclosure, or you only partially report on a disclosure, you should add a reason for omission (link to reason for omission FAQ’s) for the (part of the) disclosure that you have not reported.In addition, if you request a GRI Application Level Check and you have opted to use your own Content Index template in your reporting, you are still required to complete the GRI Content Index template and return it to GRI as part of the Checking process.
  • To support reporting organizations in correctly applying the Guidelines and making valid assessments of their Application Levels, GRI has assembled the G3 Checklist. It is designed to be used in conjunction with the Content Index and the G3 Guidelines, including the Indicator Protocols, and should not be viewed as a replacement for either.The G3 Checklist details which data points are contained within each of the G3 Profile Disclosures and Performance Indicators. For the latter, these data points have been taken from the compilation section in the Indicator Protocols.The aim is to facilitate better understanding of the composition of the G3 disclosures, leading to greater consistency, comparability and transparency.What is the connection between the GRI Content Index and the G3 Checklist? The GRI content index template and the G3 checklist are intended to be used in conjunction. In a GRI content index you should indicate per disclosure to what extent you have reported - and the G3 checklist should be used to determine whether you should claim full, partial or no reporting for a particular disclosure. The GRI Content Index contains a complete overview of all G3 standard disclosures: 1) Profile Disclosures; 2) Disclosures on Management Approach and 3) Performance Indicators. Both Profile Disclosures and Performance Indicators might consist of multiple, quantitative and/or qualitative, data points and this breakdown is presented in the G3 Checklist.Picture = displaying EC1-EC4 – it’s indicated whether it’s a quant/qualdatapoint. Grey items mean that it might be “not applicable”. For black items companies should be able to indicate reported “yes” or reported “no”.
  • Key items addressed:Meaning of Application LevelsValue of Application Level CheckRelation to external assurance – that the GRI application level check is not an external assurance process. Assurance validates the content of data; the check confirms to what extent the G3 GL have been utilized without judging the reporting content.

Transcript

  • 1. 2011 Updates
    GRI Report Services
    GRI Webinars 22 February 2011
    By Marjella Alma
    & Ian van der Vlugt
    GRI – Report Services
  • 2. Outline
    GRI reports & Application Levels
    What’s a GRI report & how to get recognized as such.
    GRI application levels & external assurance “+” reports
    New Support tools:
    GRI content index templates + G3 Checklist
    How the GRI check relates to the new Support Tools
    GRI application level check
    Communicating your declaration
    Pricing
  • 3. GRI Reports & Application Levels
  • 4. What is a GRI Report?
    When a report:
    • makes use of the
    G3 Guidelines.
    • includes a
    GRI Content Index.
    and preferably
    declares an
    Application Level
  • 5. GRI reports get recognition
    GRI reports list - free Featured reports
  • 6. GRI featured reports
    New: inclusion of GRI-checked Icon on Profile page
  • 7. Basics: Application Levels
    Objective classification system for G3 reports
    • Signifies to what extent the G3 Guidelines have been used in a report.
    • 8. Meaning: Tells you which set & how many disclosures have been addressed in the reporting.
    A pathway for GRI reporters for incrementally improving GRI reporting
  • 9. Application Level Table
  • 10. “+” reports
    • The “+” behind the declared Application Level signifies that external assurance was sought for the report.
    • 11. The reporting organization itself judges whether the reporting deserves a “+” based on key qualities outlined by GRI, see pg 38 of the G3 Guidelines.
    • 12. With external assurance, the content of the reporting is verified.
    GRI’s position:
    • GRI recommends external assurance and gives guidance on external assurance, see page 38 of the G3 Guidelines.
    • 13. GRI does not endorse particular assurance providers or approaches to external assurance.
    • 14. During an Application Level Check: GRI only checks whether an assurance statement has been included in the reporting.
  • For entry-level, SMEs, new reporters:
    • A selected set of Profile Disclosures.
    • 15. No Disclosures on Management Approach (DMAs).
    • 16. 10 core or additional Performance Indicators – fully reported
    At least 1 from each Indicator dimension:
    Economic, Environmental & Social.
    Use of final Sector Supplements
    At least 7 G3 Performance Indicators.
    Application Level C
  • 17. For medium-level reporters:
    • All Profile Disclosures.
    • 18. All 6 Disclosures on Management Approach (DMAs).
    • 19. 20 core or additional Performance Indicators – fully reported
    At least 1 from each Indicator category:
    EC, EN, LA, HR, SO & PR.
    Use of final Sector Supplements
    At least 14 G3 Performance Indicators.
    Application Level B
  • 20. For advanced reporters:
    “tell the complete story”
    • All Profile Disclosures.
    • 21. All 6 Disclosures on Management Approach (DMAs).
    • 22. All core Performance Indicators – addressed (= fully/partial/not).
    Use of final Sector Supplements
    All core Sector Supplement Indicators mandatory for Application Level A.
    Application Level A
  • 23. Application Levels are NOT
    • a grade.
    • 24. related to the quality of a report.
    • 25. related to the sustainability performance of a reporter.
    • 26. signifying compliance with GRI or the G3 Guidelines.
  • Report or explain: Application Level A
    • Not material, because…<reason why>.
    • 27. Not available, because…<reason why>, but will be reported on in…<commitment towards future reporting>.
    • 28. Not allowed, by local law or because information is seen as business confidential.
    Reasons for omissions need to be included in GRI content index.
  • 29. The GRI Content Index is the specification of an Application Level and the gateway to your reporting:
    1. it has a communication function for reporters to support their Application Level declaration (report or explain).
    2. it has a navigation function for report users, enabling them to effectively find the ESG data of interest.
    GRI Content Index
  • 30. New Support Tools
  • 31. GRI Content Index Template
  • 32. 18
    GRI content index template
    EXAMPLE: How to communicate about reporting your Performance Indicators:
    • Column “reported”
    • 33. for Application Level B & C: yes (=fully) for 20 or 10 performance indicators; for A: yes/no/partially.
    • 34. Column “cross-references/direct answer”
    • 35. For all levels this means “(partially- A only) reported”.
    • 36. Column “reason for omission”
    • 37. For Level A only: not material/not available/proprietary
    • 38. Column “explanation”
    • 39. For Level A only: explain why not material or not available
    • 40. Column “to be reported by”
    • 41. For Level A only: indicate the year by which you will report in case of the data not being available.
  • GRI Checklist
  • 42. How the GRI check relates to
    the new Support Tools
  • 43. 21
    GRI Application Level Check
    Two parts:
    GRI Content Index check.
    The Check confirms that: the required set and number of disclosures for that Application Level have been addressed in the reportingthat the GRI Content Index demonstrates a valid representation of that particular level.
    Sample disclosure content check of the actual reporting.
  • 44. Content Index template + G3 Checklist
    • GRI reporters fill in the template and send the template to GRI.
    • 45. 3 versions: A, B, C.
    • 46. For application level A: GRI reporters fill in the G3 checklist when indicating “partially reporting” in the template.
    Venue, Date
  • 47. Communicating your declaration
  • 48. How to declare:
  • 49. Declaration options
    Self-declaration – text in reporting: “we have self-assessed our reporting to be Application Level B”
    3rd party check – text in reporting: “our Application Level has been checked by <party XX>”
    Option:
    Include a check mark on the
    Application Level Table.
  • 50. GRI Application Level Check Statement
  • 51. The Statement
    Key items addressed:
    Meaning of Application Levels
    Value of Application Level Check
    Relation to external assurance
  • 52. Pricing
  • 53. Pricing & Packaged Offerings
    --->> - Non-OS 10% discount
    - OS 20% discount
  • 54. More information
    reportservices@globalreporting.org
    Or on the web: