Declaring an Application Level
All G3 reports must self-declare an Application Level. In addition, report makers may choose to have the accuracy of their self-declaration third-party-checked or checked by GRI.
The Application Levels Grid and the relevant Icon should be included in the report to show which particular Application Level is being declared, and who has made this assessment.
Note: GRI-checked Icons will only be made available after the completion of the GRI Application Level Check.
The Application Level FAQs will answer all your questions about how to declare an Application Level, which Icon to use, how to explain omissions and more.
External Assurance: a note on "+" reports
The Application Levels of C+, B+, and A+ can be declared if external assurance was utilized for the report. A report maker should only declare a “plus” if it believes that it has applied external assurance mechanisms that comply with the following key qualities:
The assurance:
· Is conducted by groups or individuals external to the organization who are demonstrably competent in both the subject matter and assurance practices;
· Is implemented in a manner that is systematic, documented, evidence-based, and characterized by defined procedures;
· Assesses whether the report provides a reasonable and balanced presentation of performance, taking into consideration the veracity of data in a report as well as the overall selection of content;
· Utilizes groups or individuals to conduct the assurance who are not unduly limited by their relationship with the organization or its stakeholders to reach and publish an independent and impartial conclusion on the report;
· Assesses the extent to which the report preparer has applied the GRI Reporting Framework (including the Reporting Principles) in the course of reaching its conclusions; and
· Results in an opinion or set of conclusions that is publicly available in written form, and a statement from the assurance provider on their relationship to the report preparer.
As indicated in Profile Disclosure 3.13, organizations should disclose information on their approach to external assurance. (See page 38 of the Guidelines Version 3.0).
External Assurance versus the GRI Application Level Check
In case GRI is requested to check a "+" report it will only look for the presence of a statement from the assurance provider, but it will not conduct reviews to determine whether external assurance has met the above-listed criteria.
The Application Levels are intended to demonstrate a pathway for incrementally expanding approaches to reporting using the GRI Reporting Framework. They are in no way intended as substitutes or equivalents for external assurance.