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Declaring an Application Level

 

All G3 reports must self-declare an Application Level. In addition, reporters may choose to have their self-declared Application Level checked by a third-party or checked by GRI.

 

You can present your Application Level by including the Application Level Grid together with the Application Level Icon(s) in the report.  Please note that the 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.

 

Benefits of the Application Levels

Beginners

  • Offers you a starting point for first-time reporting;
  • Reinforces the importance of incremental reporting; and
  • Sets out a pathway to expand reporting over time.

For advanced reporters

 

  • Makes it easier to communicate to your stakeholders about your sophisticated reporting systems based on the GRI framework, which you may have had assured; and
  • Enables you to distinguish yourself as a leader in the field.

For report readers

 

  • Provides a quick notion of to what extent the GRI Guidelines have been utilized in the report; and
  • Shows clear parameters for dialogue with the organization.

 

 

Getting started!

 

 

 

The G3 Application Levels explained!

 

For downloads of the Application Level Icons, the Application Level Grid and Application Level Table, click here.

 

 

 

 

 

External Assurance: A note on "+" GRI reports 

 

The Application Levels of C+, B+, and A+ can only be declared if external assurance was utilized for the report. A reporter should only declare a “+” if it believes that it has applied external assurance mechanisms that comply with the following key qualities:

 

The external 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, reporters 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 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.

 
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