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1) What are the Application Levels?
2) Do I have to use the Application Level system in my report?
3) How do I declare my Application Level?
4) I don’t know which icon to use, why are there different versions?
5) How can I get the icons, the grid and the table?
6) Where in my report do I publish the icons, the grid and the table?
7) What's a GRI Content Index? Do I need to include one?
8) How can I produce a GRI Content Index?
9) What do I have to include for each Application Level?
10) What are the Standard Disclosures?
11) How do I use the Sector Supplements, and how do they relate to the Application Levels?
12) What are the Disclosures on Management Approach (DMA)?
13) How do I include the Disclosures on Management Approach (DMA) in my GRI Content Index?
14) I haven't been able to report on every Profile Disclosure, how do I explain the omissions?
15) I haven't been able to report on every Performance Indicator, how do I explain the omissions?
16) For Application Level C I have to report on 10 Indicators and at least one from the Economic, Environmental and Social dimensions. What does social include?
17) Can I still declare Application Level A, even if I don't report on every Performance Indicator?
18) I would like GRI to check my Application Level, how do I do this?
19) What is the difference between having your report third-party-checked and external assurance?
20) Can the GRI Application Level Check be considered external assurance?
21) How do we declare that our report is third-party-checked?
22) How does the GRI check a "+" report? Will GRI verify the assurance process?
23) Can the content of our Sustainability Report be divided over different locations (eg. additional information on the website)?
1) What are the Application Levels?
The Application Levels communicate to what extent the G3 Guidelines have been disclosed in the report.
There are 3 Application Levels, A, B, C, each with the option of recognizing external assurance (“+”) at any level.
2) Do I have to use the Application Level system in my report?
Yes. All G3 reports must declare their Application Level. Unlike under the G2 Guidelines, you cannot report “with reference to” the G3 Guidelines. Instead, you should declare your Application Level.
3) How do I declare my Application Level?
By using the Application Level Table (see picture) you will be able to carry out a self-assessment to determine your Application Level.
To demonstrate the Application Level you have self-declared, you should put the relevant icon(s) in the Application Level Grid and publish this in your report. (See Q5 for downloads).
Example of an icon:
Application Level Table:
If you like, your self-declared Application Level can also be checked by a third party, or by GRI. See Q18 for information about GRI Application Level checks.
* This applies to Sector Supplements that are in final version. Currently, there are no Sector Supplements in final version. However, GRI recommends organizations to use relevant Sector Supplements for reporting at each Application Level.
4) I don’t know which icon to use, why are there different versions?
The different icons demonstrate if your report is
If the icon contains a "+", it means that the report has been externally verified.
5) How can I get the icons, the grid and the table?
Self-declared and third-party-checked icons are available free for download here.
The Application Level Grid can be downloaded here.
The Application Level Table can be downloaded here.
You may recreate your own Grid and Table, as long as the content is exactly the same.
GRI-checked icons are available only if an organization has requested a GRI Application Level Check. GRI will provide the relevant icon at the completion of the check. After the check the reporter will be able to put the GRI-checked Icon in the report as a formal confirmation of the Application Level.
6) Where in my report do I publish the icons, the grid and the table?
The Application Level Table, the Application Level Grid and the Icon(s) may be located anywhere in the printed or online report.
Logical locations include, but are not limited to:
- With the GRI Content Index
- The inside front cover or inside back cover of printed reports
- The introductory page, or index page of web reports
7) What's a GRI Content Index? Do I need to include one?
All G3 reports must include a GRI Content Index.
A GRI Content Index lists all the standard disclosures that have been reported with a specific reference to where this reported information can be found in the report.
The principle is that the reader should be immediately and without any difficulty be able to find the information of interest.
Specific references that are acceptable are:
- Individual page numbers (appr. 2 pg) within the particular pdf-document. A wide range of page numbers will not be accepted;
- Specific URL’s;
- Web links (eg. in case of a html report) that link to specific pieces of text;and
- Text directly giving an answer to the standard disclosure.
Remember to make sure your GRI Content Index contains "reasons for omission" for any omitted Profile Disclosures at any level and for any omitted Core Performance Indicators at Application Level A.
8) How can I produce a GRI Content Index?
You can customize and create your own GRI Content Index here. (This is an Excel file).
9) What do I have to include for each Application Level?
Summary of the full criteria as they appear in the G3 Guidelines:
Profile Disclosures: a selection, see Application Level Table.
DMA: none.
Performance Indicators: at minimum 10 Performance Indicators, either core or additional, including at least one of each Indicator Dimension (Economic, Environmental, and Social).
No "reasons for omission" possible.
Profile Disclosures: all.
DMA: all.
Performance Indicators: at minimum 20 Performance Indicators, either core or additional, including at least one from each Indicator Category (Economic, Environmental, Human Rights, Labor, Society, and Product Responsibility).
No "reasons for omission" possible.
Profile Disclosures: all.
DMA: all.
Performance Indicators: each core Indicator through the use of the Materiality Reporting Principle. This will also apply to Sector Supplements that are in final version. Currently, there are no Sector Supplements in final version. However, GRI recommends organizations use relevant Sector Supplements for reporting at each Level. Reasons for omissions are required in case of not on reporting certain Core Performance Indicators, see Q15.
The “+” level means that external assurance has been applied. You need to include the assurance statement into the report.
10) What are the standard disclosures?
Standard disclosures are the complete set of reporting elements of the G3 Guidelines. Standard disclosures can be divided into:
1) Profile disclosures;
2) Disclosures on Management Approach; and
3) Performance Indicators.
In the Application Level Table you will be able to find the requirements on which standard disclosures to report upon to constitute a certain Application Level.
The GRI Content Index needs to give a complete overview of all the reporting on the standard disclosures.
11) How do I use the Sector Supplements, and how do they relate to the Application Levels?
Sector Supplements are intended to be used in conjunction with, and not instead of, the GRI Guidelines.
To satisfy Application Level A, in case particular Sector Supplements are in their final version, reporters must report on each core Performance Indicator in the G3 and in the Sector Supplements that are selected by using the Materiality Principle. For core Performance Indicators that fail the Materiality test a reason for omission should be provided in the GRI Content Index. See Q15.
No Sector Supplements are currently in a final version.
12) What are the Disclosures on Management Approach (DMA)?
The DMA should provide a concise overview of the organization’s management approach to the Aspects defined under each Indicator Category (EC, EN, LA, HR, SO, PR). On pages 25 to 35 of the G3 Guidelines you can find the different Aspects for every DMA of each Indicator Category. The Disclosures on Management Approach have to be included for Application Level A & B.
NB: The DMA should be a distinct part of the report where a reader can clearly see the elements of the DMA: eg. "Goals and Performance", "Policy" etc. Please consult pages 24-35 on general notes on the DMA and specific notes for the 6 Indicator categories.
13) How do I include the Disclosures on Management Approach (DMA) in my GRI Content Index?
Your GRI Content Index needs give specific references for the DMA for each Indicator Category (EC, EN, LA, HR, SO & PR).
You do not have to include a DMA reference for each Indicator Aspect (e.g., Aspect "Employment", in the Labor Category). However, you may include this if you wish.
14) I haven't been able to report on every Profile Disclosure, how do I explain the omissions?
Rule: Omissions are not permitted for the Profile Disclosures, unless you can demonstrate that a disclosure refers to an Aspect that is legally impossible or completely absent from your organization’s particular sector.
What to do if you are only able to give a "partial" response to a Profile Disclosure?
You should give a "reason for omission" for the part of the Profile Disclosures that is not reported on. This reason should:
15) I haven't been able to report on every Performance Indicator, how do I explain the omissions?
For Application Levels C and B, you must report on the required number of Performance Indicators and for these levels it is not possible to give reasons for
omissions.
At Application Level A, you need to respond to each core Performance Indicator and in the future to each Sector Supplement Performance Indicator that is selected through the Materiality Principle. When you decide to omit a certain core Performance Indicator a "reason for omission" is required.
In this case, you should indicate the omitted Performance Indicator(s) and explain the omission in the GRI Content Index.
The explanation should help the reader understand why a Performance Indicator has not been reported upon. It can be 1-3 sentences in length, but should be specifically related to the situation of the reporting organization itself.
GRI only accepts the following constructions of reasons for omissions.
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Reason |
Explanation |
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Performance Indicator not material or not applicable |
Explain why the Performance Indicator is immaterial with reference to the tests and concepts in the materiality principle.
Explain the immateriality in relation to business processes and explain why your organization’s activities do not result in impacts in this particular area.
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