What is a GRI report?Application levelsApplication Level checkExternal assuranceFeatured 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 disclosures 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.

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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.

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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.

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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-declarationReporter performs a self-assessment on the basis of the Table.

Third-party Application Level CheckThird 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 checkAs per GRI’s checking methodology.

“+” reportsFor 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?

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Procedure for obtaining a GRI Application Level Check

Step 1. reporter should email reportservices@globalreporting.org.

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: reportservices@globalreporting.org

Or contact me directly at:

alma@globalreporting.org