Application Levels, Checks, Assurance, Report Services
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Application Levels, Checks, Assurance, Report Services Application Levels, Checks, Assurance, Report Services Presentation Transcript

  • What is a GRI report? Application levels Application Level check External assurance Featured reports service by Marjella Alma
  • What is a GRI Report?
    • A GRI report should at minimum :
      • make use of the
      • G3 Guidelines .
      • include a
      • GRI Content Index.
      • and preferably
        • declare an
      • Application Level
  • Inclusion on the GRI Reports List
  • What are the Application Levels?
    • Objective classification system for G3 reports
      • Signifies to what extent the G3 Guidelines have been used in a report.
      • Meaning: Tells you which set & how many d isclosures have been addressed in the reporting.
    • A pathway for GRI reporters for incrementally improving GRI reporting
  • The Application Level is NOT
      • a grade.
      • related to the quality of a report.
      • related to the sustainability performance of a reporter.
      • signifying compliance with GRI or the G3 Guidelines.
    • The GRI Content Index is the specification of an Application Level:
    • it functions as a communication tool for reporters to support their Application Level declaration.
    • Furthermore, the Index should be constructed as a well-functioning navigation tool for report users, enabling them to easily find the ESG data of interest.
    The Application Levels and the GRI Content Index
  • Application Levels – The table
    • Application Level C
      • A selected set of Profile Disclosures.
      • No Disclosures on Management Approach (DMAs).
      • 10 core or additional Performance Indicators.
      • Use of final Sector Supplements
        • At least 7 G3 Performance Indicators.
  • Application Levels – The table
    • Application Level B
      • All Profile Disclosures.
      • All 6 Disclosures on Management Approach (DMAs).
      • 20 core or additional Performance Indicators.
      • Use of final Sector Supplements
        • At least 14 G3 Performance Indicators.
  • Application Levels – The table
    • Application Level A
      • All Profile Disclosures.
      • All 6 Disclosures on Management Approach (DMAs).
      • All core Performance Indicators or reasons for omission.
      • Sector for which final Sector Supplement is applicable:
        • Sector supplement is mandatory for declaring Application Level A.
  • Reasons for omission for Application Level A
    • You either report OR you explain why you have not done so:
    • Not material, because…<reason why>.
    • Not available, because…<reason why>, but will be reported on in…<commitment towards future reporting>.
    • Not allowed, by local law or because information is seen as business confidential.
    • NOTE:
    • Reasons for omissions need to be included in GRI content index.
    • Self-declaration
    • Reporter performs a self-assessment on the basis of the Table.
    • Third-party Application Level Check
    • Third parties performing checks are not affiliated to GRI and therefore the methodologies applied are not endorsed by GRI.
    • Reporters should indicate the name of the third party in their reporting.
    • GRI Application level check
    • As per GRI’s checking methodology.
    • “ +” reports
    • For each Application Level a “+” can be declared when the report has
    • been externally assured. More detail will follow .
    Options for Application Level declarations
  • How to visually present Application Level declarations?
    • What is the 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 reporting and that the GRI Content Index demonstrates a valid representation of that particular level.
    • Sample disclosure content check of the actual reporting .
    • Can the reporting claims made in the Index be substantiated?
    • Procedure for obtaining a GRI Application Level Check
    Step 1. reporter should email [email_address] . Step 2. GRI sends information package to reporter. Step 3a. reporter confirms agreement with terms & conditions + methodology Step 3b. reporter sends GRI: GRI content index + all publications/locations that the content index refers to. Step 4. GRI sends findings or Icon after 5 working days. GRI offers this service to GRI Organizational Stakeholders (OS) free of charge. Non-OS pay €1400 .
  • GRI and external assurance
      • The “+” behind the declared Application Level signifies that external assurance was sought for the report.
      • The reporting organization itself judges whether the reporting deserves a “+” based on key qualities outlined by GRI, see pg 38 of the G3 Guidelines.
      • 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.
      • GRI does not recommend particular assurance providers or approaches to external assurance.
      • During an Application Level Check : GRI only checks whether an assurance statement has been included in the reporting.
  • Announcing your GRI report – Featured Reports GRI offers this service to GRI Organizational Stakeholders (OS) for a 10% discount: €540 . Non-OS pay €600 .
  • Note: report services stay under review! For updates regarding Application Levels, Application Level Check, GRI reports list, Featured reports service: check out the the Report Services section (incl. FAQs) on the GRI website :
  • Contact
    • For more information on Application Levels, checks, assurance, GRI reports list and featured reports service:
    • Email: [email_address]
    • Or contact me directly at:
    • [email_address]