There are five criterion for reporting In Accordance. These are specified in the 2002 Guidelines (p13). The In Accordance reporting requirements (and some clarification of expectations) are:

1. Report on the numbered elements in Sections 1 to 3 of Part C.

2. Include a GRI Content Index as specified in Section 4 of Part C.

Note: The Content Index allows information seekers to immediately and easily locate the data/response. Organizations are requested to clearly state the page number or hyperlink where data for each performance indicator can be found. It is unacceptable to cite a general section of the report that may be several pages long and does not allow the reader to immediately identify the data they seek.

3. Respond to each core indicator in Section 5 of Part C by either (a) reporting on the indicator or (b) explaining the reason for the omission of each indicator. 

Note: For every omitted core indicator, the reporting organizations must explain WHY the indicator was not reported on. Some examples of explanation of omissions that incomplete and ARE NOT acceptable for In Accordance status include:

    * not included

    * not reported

    * not available

    * discussed elsewhere

Examples explanations that ARE acceptable are:

    * not available due to lack of data systems to generate the required information, aim to report on this indicator in next reporting cycle

    * discussed elsewhere, including the exact hyperlink or page number to other reference material where the information seeker may find the data

Examples of explanation of omissions that ARE acceptable include:

    * protection of proprietary information

    * the indicator is determined not relevant to the reporting organization, and a description within the report of the multi-stakeholder process used draw conclusions on report content

Indicators omitted for the same reason may be clustered and linked to the relevant explanation.

4. Ensure that the report is consistent with the principles in Part B of the Guidelines.

5. Include the following statement signed by the board or CEO:

“This report has been prepared in accordance with the 2002 GRI Guidelines. It represents a balanced and reasonable presentation of our organization’s economic, environmental, and social performance.” 

Note:  Stakeholders have voiced they are seeking affirmation that, regardless of decisions on indicators/scope/etc., senior management feels that they have produced a balanced and reasonable report.

“Balanced and reasonable” is negotiated text from the GRI network and must appear verbatim.

The report is only In Accordance if the CEO statement is placed above the CEO’s or board’s signature– whether as a part of the CEO letter or elsewhere.

Claiming In Accordance

There are three ways In Accordance can be tagged:

1) Self declare: Reporting organizations may self-declare In Accordance, should they conclude their report satisfies the five In Accordance criterion.

2) Auditor checked: Reporters may choose to have an auditor confirm their In Accordance status.

3) GRI checked: Organizations may elect to have the GRI review their report to confirm it meets In Accordance criterion. Find out more

In Accordance reports are be recognized on the reports database, and GRI-checked In Accordance reports are also profiled.

2002 "Content Index only" reports