copy of gri report services updates 2011_gri application level checks

8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks

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GRI Report Services

Updates 2011

Main topic:

GRI Application Level

Checks



Report Services

Three main services for GRI reporters

• GRI Application Level Check

–

Objective report assessment

• Featured Reports

– Promote your GRI report

• GRI reports list

– List your GRI report



Basics - what is a GRI Report?

When a report:

• makes use of the

G3 or G3.1

Guidelines.• includes a

GRI Content Index.

and preferably

• declares an

Application Level



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 supporttheir 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.

NB: The GRI Application Level Check ensures the proper

functioning of 1 & 2.

Relevance GRI Content Index



GRI reports get recognitionGRI reports list - free Featured Reports



GRI featured reports – 2011 updateNew: inclusion of GRI-checked Icon on Profile Page



• Objective classification system for G3/G3.1 reports

• Signifies to what extent the G3/G3.1 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

Basics: Application Levels



GRI Application Levels



• 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.

Application Levels are NOT



For entry-level, SMEs, new reporters:

• A selected set of Profile Disclosures.

• No Disclosures on Management

Approach (DMAs).• 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



For medium-level reporters:

• All Profile Disclosures.

• All 6 Disclosures on Management

Approach (DMAs).• 20 core or additional Performance

Indicators – fully reported

• At least 1 from each Indicator category:

EC, EN, LA, HR, SO & PR.


• At least 14 G3 Performance Indicators.

Application Level B



For advanced reporters:

“tell the complete story”

• All Profile Disclosures.

• All 6 Disclosures on ManagementApproach (DMAs).

• All core Performance Indicators –

addressed (= fully/partial/not).


• All core Sector Supplement Indicators

mandatory for Application Level A.

Application Level A



•The “+” behind the declared Application Level signifies that externalassurance was sought for the report.

• The reporting organization itself judges whether the reporting

deserves a “+” based on the 8 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 endorse 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 if the +

Application Level has been self-declared.

“+” reports



Reporting with Sector Supplements is only required for Application Level A(+)

when the Supplements are in final versions.

The dates below relate to the publication date of your reporting.

Sector Supplement use

Sector Supplement A(+) requirement

Financial Services 31 December 2009

Electric Utilities 31 December 2009

Food Processing 31 December 2011

NGO 31 December 2011

Metals & Mining 31 December 2011

http://www.globalreporting.org/ReportingFramework/SectorSupplements/

http://www.globalreporting.org/ReportingFramework/SectorSupplements/



Rationale for updates

• Yearly updates (every 1 January)

• To ensure consistency in Application Level checked reports

• To respond to stakeholder feedback

• To improve the application of Guidelines/Indicator Protocols

• To improve communications about Application Levels

2011 – Updates



NEW: GRI content index template• Required for GRI application level check process

• 3 versions – one for each Application Level

• Recommended for publication

NEW: G3 and G3.1 checklists• Required for checking process FOR Application Level A (partial reporting on Performance

Indicators/partial reporting on Profile Disclosures); Application Level B/C (partial

reporting on Profile Disclosures)

• Recommended for reporting organizations to use as a tool to establish “extent of

reporting” per G3/G3.1 disclosure item.

NEW: GRI application level statement• Required to be published after completion of GRI application level check in reporting

2011 – Summary



17

GRI Application Level Check

Two parts:

PRIMARY PART: GRI Content Index check.

The Check confirms that:

the required set and number of disclosures for that ApplicationLevel have been addressed in the reporting

that the GRI Content Index demonstrates a valid representation

of that particular level.

SECONDARY PART: Sample disclosure content check of the actual

reporting.



GRI Application Level Check

What needs to be handed in to GRI?

• Sign-up form;

• GRI Content Index template;

• All of the documents and information sources referenced in the GRI Content

Index;

• A self-declared Application Level; (to be indicated in the sign-up form).

• An (draft) assurance statement, if the reporting is externally assured.



GRI Content Index Template

Required to fill in for each

GRI Application Level Check:

For A(+), B(+) & C(+)

There are different versions foreach Application Level.



20

Reponses in GRI Content Index

WHEN YOU ARE REPORTING ON A DISCLOSURE:

Option 1. Provide a cross-reference

References to page numbers/paragraphs in the sustainability report and/or

other documents (e.g. annual report). They need to be:

- specific (1 or 2 pages)

- refer to the page(s) where the core information for answering adisclosure can be read.

URL - if a disclosure is answered in a separate online document or text, a

reporter should provide a URL directly to the information (e.g. not a

homepage).

Option 2. Include a direct answer

Reporters can answer a disclosure directly (e.g. text, figures) in the Content

Index.



21

Reponses in GRI Content Index

WHEN YOU ARE NOT OR PARTIALLY REPORTING ON A DISCLOSURE:

Valid reasons for omission

Profile Disclosures 1.1- 4.17:

Reasons for omission are not permitted for the Profile Disclosures, unless

the reporter can demonstrate that a disclosure a) refers to an aspect that is

legally impossible to report on or b) that is completely absent from theorganization’s particular sector.

For (DMA) and Performance Indicators (only for Application Level A!):

Next slide.



1. Reporting on this disclosure is not

material

Explain why the Performance Indicator or aspect is immaterial based on the outcomes

of the materiality principle (pages 8-9 of the G3 Guidelines) and the ‘Technical Protocol

– Applying the Report Content Principles.’ Explain the immateriality in relation to the

organization’s particular business process and/or explain why your organization's

activities do not result in significant impacts in this particular area.

Example

“We do not report on this issue (no intention of reporting in the future) as the

disclosure is not material to our business because ...”

2. Reporting on this disclosure is not

applicable

Explain why the aspect or Performance Indicator as prescribed by the GRI Guidelines is

not applicable to your specific business. This may apply to the top level Indicator or to

one or more data points which make up an Indicator.

Example

“We do not report on this point (no intention of reporting in future) since the disclosure

as prescribed by the GRI Guidelines is not applicable to our business because ...”

3. Data for this disclosure is not

available

Explain why the data cannot currently be presented and commit to future reporting by

indicating a specific year when this data will be reported.

Example

“We do not report on this yet (commitment to future reporting) as we have thus far

been unable to gather the data because …, but we will be able to report on this in

2011”.

4. Providing information on this

disclosure is not allowed or

proprietary.

This is only applicable in cases where local laws forbid monitoring/ disclosure of

information OR when reporting on this Performance Indicator or DMA aspect would beseen as business confidential.

Example

“We do not report on this disclosure (no intention of reporting in the future), since the

information is proprietary”.



Use of G3/G3.1 Checklist

Tool to determine ‘extent of reporting” per disclosureRESULT: Include in your GRI content index whether a G3/G3.1

disclosure has been “fully/partially/not” reported.

Venue, Date



Pre-2011 Declarations



2011 declaration options

GRI recommends use of the following:

1. Self-declaration – text in reporting: “we have self -assessed our

reporting to be Application Level B”

2. 3rd party check – text in reporting: “our Application Level has

been checked by <party XX>”

Option:

Include a check mark on theApplication Level Table.



2011 declaration – GRI Check



What needs to be published?1. Any format of a GRI content index (not required to publish template as long as the content that

is communicated in the published Index corresponds with what was delivered in the template to GRI).

EC 1 response in GRI Content Index Template

EC 1 response in published GRI Content Index

2. The GRI Application Level Check Statement

GRI

TEMPLATE

Reported Cross-reference/

direct answer

If applicable, indicate part not

reported

Reason for

omission

Explanation To be

reported

by

EC1 Partially Pg. 49 CSR report Community investments Not available It is not yet part of

our data

collection systems

2015

EC1

This indicator has been partially reported. Data on community investments is not included as it is not yet part of our

data collection system, but this is being added and the information will be provided by 2015.



Pricing



How GRI can help?

[email protected]

Or on the web:

mailto:[email protected]

mailto:[email protected]

copy of gri report services updates 2011_gri application level checks

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