Application Levels, Checks, Assurance, Report Services


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  • Application Levels, Checks, Assurance, Report Services

    1. 1. What is a GRI report? Application levels Application Level check External assurance Featured reports service by Marjella Alma
    2. 2. What is a GRI Report? <ul><li>A GRI report should at minimum : </li></ul><ul><ul><li>make use of the </li></ul></ul><ul><ul><li>G3 Guidelines . </li></ul></ul><ul><ul><li>include a </li></ul></ul><ul><ul><li>GRI Content Index. </li></ul></ul><ul><ul><li>and preferably </li></ul></ul><ul><ul><ul><li>declare an </li></ul></ul></ul><ul><ul><li> Application Level </li></ul></ul>
    3. 3. Inclusion on the GRI Reports List
    4. 4. What are the Application Levels? <ul><li>Objective classification system for G3 reports </li></ul><ul><ul><li>Signifies to what extent the G3 Guidelines have been used in a report. </li></ul></ul><ul><ul><li>Meaning: Tells you which set & how many d isclosures have been addressed in the reporting. </li></ul></ul><ul><li>A pathway for GRI reporters for incrementally improving GRI reporting </li></ul>
    5. 5. The Application Level is NOT <ul><ul><li>a grade. </li></ul></ul><ul><ul><li>related to the quality of a report. </li></ul></ul><ul><ul><li>related to the sustainability performance of a reporter. </li></ul></ul><ul><ul><li>signifying compliance with GRI or the G3 Guidelines. </li></ul></ul>
    6. 6. <ul><li>The GRI Content Index is the specification of an Application Level: </li></ul><ul><li>it functions as a communication tool for reporters to support their Application Level declaration. </li></ul><ul><li>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. </li></ul>The Application Levels and the GRI Content Index
    7. 7. Application Levels – The table <ul><li>Application Level C </li></ul><ul><ul><li>A selected set of Profile Disclosures. </li></ul></ul><ul><ul><li>No Disclosures on Management Approach (DMAs). </li></ul></ul><ul><ul><li>10 core or additional Performance Indicators. </li></ul></ul><ul><ul><li>Use of final Sector Supplements </li></ul></ul><ul><ul><ul><li>At least 7 G3 Performance Indicators. </li></ul></ul></ul>
    8. 8. Application Levels – The table <ul><li>Application Level B </li></ul><ul><ul><li>All Profile Disclosures. </li></ul></ul><ul><ul><li>All 6 Disclosures on Management Approach (DMAs). </li></ul></ul><ul><ul><li>20 core or additional Performance Indicators. </li></ul></ul><ul><ul><li>Use of final Sector Supplements </li></ul></ul><ul><ul><ul><li>At least 14 G3 Performance Indicators. </li></ul></ul></ul>
    9. 9. Application Levels – The table <ul><li>Application Level A </li></ul><ul><ul><li>All Profile Disclosures. </li></ul></ul><ul><ul><li>All 6 Disclosures on Management Approach (DMAs). </li></ul></ul><ul><ul><li>All core Performance Indicators or reasons for omission. </li></ul></ul><ul><ul><li>Sector for which final Sector Supplement is applicable: </li></ul></ul><ul><ul><ul><li>Sector supplement is mandatory for declaring Application Level A. </li></ul></ul></ul>
    10. 10. Reasons for omission for Application Level A <ul><li>You either report OR you explain why you have not done so: </li></ul><ul><li>Not material, because…<reason why>. </li></ul><ul><li>Not available, because…<reason why>, but will be reported on in…<commitment towards future reporting>. </li></ul><ul><li>Not allowed, by local law or because information is seen as business confidential. </li></ul><ul><li>NOTE: </li></ul><ul><li>Reasons for omissions need to be included in GRI content index. </li></ul>
    11. 11. <ul><li>Self-declaration </li></ul><ul><li>Reporter performs a self-assessment on the basis of the Table. </li></ul><ul><li>Third-party Application Level Check </li></ul><ul><li>Third parties performing checks are not affiliated to GRI and therefore the methodologies applied are not endorsed by GRI. </li></ul><ul><li>Reporters should indicate the name of the third party in their reporting. </li></ul><ul><li>GRI Application level check </li></ul><ul><li>As per GRI’s checking methodology. </li></ul><ul><li>“ +” reports </li></ul><ul><li>For each Application Level a “+” can be declared when the report has </li></ul><ul><li>been externally assured. More detail will follow . </li></ul>Options for Application Level declarations
    12. 12. How to visually present Application Level declarations?
    13. 13. <ul><li>What is the GRI Application Level Check? </li></ul><ul><li>Two parts: </li></ul><ul><li>GRI Content Index check. </li></ul><ul><li>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. </li></ul><ul><li>Sample disclosure content check of the actual reporting . </li></ul><ul><li>Can the reporting claims made in the Index be substantiated? </li></ul>
    14. 14. <ul><li>Procedure for obtaining a GRI Application Level Check </li></ul>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 .
    15. 15. GRI and external assurance <ul><ul><li>The “+” behind the declared Application Level signifies that external assurance was sought for the report. </li></ul></ul><ul><ul><li>The reporting organization itself judges whether the reporting deserves a “+” based on key qualities outlined by GRI, see pg 38 of the G3 Guidelines. </li></ul></ul><ul><ul><li>With external assurance, the content of the reporting is verified. </li></ul></ul><ul><ul><li>GRI’s position: </li></ul></ul><ul><ul><li>GRI recommends external assurance and gives guidance on external assurance, see page 38 of the G3 Guidelines. </li></ul></ul><ul><ul><li>GRI does not recommend particular assurance providers or approaches to external assurance. </li></ul></ul><ul><ul><li>During an Application Level Check : GRI only checks whether an assurance statement has been included in the reporting. </li></ul></ul>
    16. 16. Announcing your GRI report – Featured Reports GRI offers this service to GRI Organizational Stakeholders (OS) for a 10% discount: €540 . Non-OS pay €600 .
    17. 17. 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 :
    18. 18. Contact <ul><li>For more information on Application Levels, checks, assurance, GRI reports list and featured reports service: </li></ul><ul><li>Email: [email_address] </li></ul><ul><li>Or contact me directly at: </li></ul><ul><li>[email_address] </li></ul>