The Application Levels show the readers of your report the extent to which the G3 Guidelines have been utilized in your sustainability report. They are intended to provide GRI reporters with guidance for continuously improving their reporting.

There are 3 Application Levels: A, B and C. These levels can be self-declared, third-party-checked and/or GRI-checked and each with the option of recognizing external assurance (“+”).

2. Do I have to declare an Application Level in my report?

Yes. All G3 reports should declare an Application Level.

3. How do I declare my Application Level?

The Application Level Table helps you in carrying out a self-assessment in order to determine your Application Level.

Application Level Table:

* This applies to Sector Supplements that are in final version. Currently, only the Financial Services Sector Supplement and the Electric Utilities Sector Supplement is in its final version.

Subsequently, in order to demonstrate the Application Level you have self-declared, you can put the relevant Icon(s) in the Application Level Grid and publish this in your report.

Application Level Grid:

Example of an icon:

If you are interested in a confirmation of your self-declared Application Level, you have the option of requesting a GRI Application Level Check.

* See FAQs on Application Level Checks for information about GRI Application Level checks.

4. Which of the Application Level Icons should I use?

The different icons demonstrate if your report is

Self-declared	Third-party- checked	GRI-checked
.

If the icon contains a "+", it means that the report has been externally assured.

5. How can I get the Icons, the Grid and the Table?

Downloads:

Self-Declared Icon Package

Third-party-checked Icon Package

The Application Level Grid

The Application Level Table

You may recreate your own Grid and Table, as long as the content is the same.

GRI-checked icons will only be provided through a GRI Application Level Check. GRI will provide the relevant icon at the completion of the check and this Icon will serve as the formal confirmation of the Application Level (Check).

6. Where can 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:

• 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 are the requirements for reporting on Application Level C?

You should report on a set of Profile Disclosures (1.1; 2.1-2.10; 3.1-3.8; 3.10-3.12; 4.1-4.4; 4.14-4.15)

You do not have to report on Disclosures of Management Approach - DMA.

(For more information on DMA see Q12).

You should report fully for a minimum of 10 Performance Indicators, either core or additional, including at least one of each Indicator Dimension (Economic, Environmental, and Social).

Reasons for omission are not accepted as valid alternatives to not reporting on a certain Performance Indicator.

(For more information on “Reasons for omission” see Q14).

8. What are the requirements for reporting on Application Level B?

You should report on all Profile Disclosures (1.1-4.17)

You should report on Disclosures of Management Approach - DMA.

(For more information on DMA see Q12).

You should report fully for a minimum of 20 Performance Indicators, either core or additional, including at least one of each Indicator Category (Economic, Environmental, Labor, Human Rights, Society and Product Responsibility).

Reasons for omission are not accepted as valid alternatives to not reporting on a certain Performance Indicator.

(For more information on “Reasons for omission” see Q14).

9. What are the requirements for reporting on Application Level A?

You should report on all Profile Disclosures (1.1-4.17)

You should report on Disclosures of Management Approach - DMA.

(For more information on DMA see Q12).

You should report to all core Performance Indicators.

Reasons for omission are accepted as valid alternatives to not reporting on a certain Performance Indicator.

(For more information on “Reasons for omission” see Q14).

10. How should I indicate my reported disclosures in the GRI Content Index?

The cross-references in the GRI Content Index (see FAQs on G3 Guidelines) should enable the user of the report to find the reported information relating to the reported standard disclosures.

Cross-references might refer to:

• the actual sustainability report
• the annual report
• information on the website
• other related documents

GRI distinguishes different options for referencing in the case of PDF/hard paper copy and HTML reports.

Please click here to download an excel version of the GRI Content Index. You can also download relevant GRI Content Indices for th final Sector Supplements.

Cross-references for hard paper copy & PDF reports

1. Individual page numbers

Page references should be approximately 2 pages and they should refer to the most important reported information. A wide range of page numbers will be questioned by GRI and might not be accepted.

Example

2. A specific web address (URL)

In case of a reference to an online document or text the reporter should give the most specific location possible. A reference to a homepage will not be accepted.

Example

3. A direct response to the standard disclosure in the GRI Content Index

It should be a clear answer to the standard disclosure. If GRI finds it unclear, for example, whether it constitutes a reason for omission (see b & c) or an actual answer, GRI will ask for clarification.

Example

Cross-references for HTML reports

1. Web links

Note: The link should direct the reader to the specific pages of reported information on a certain standard disclosure. E.g. it cannot be accepted when a web link would link to a whole chapter.

11. How can I explain not reporting on a certain Profile Disclosure?

There is a very clear rule for reporting on Profile Disclosures:

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 Disclosure that is not reported on. This reason should:

• identify what part of the Profile Disclosure has not been answered; and
• why this was not addressed (this reason has to relate directly to the above Rule)

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.

Your GRI Content Index needs to 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.

13. How should you communicate about Disclosures on Management Approach (DMA)?

Each Indicator Category (e.g. EC, EN, LA, HR, SO & PR) consists of a DMA and a set of Performance Indicators. The reporting on DMA should be a part of the report that is clearly distinct from reporting on the Performance Indicators. The main difference between DMA and the Performance Indicators is that DMA is about ‘policy’ and Performance Indicators are about ‘performance’.

The reader of the report should be able to clearly distinguish between the content of the DMA and the content of the Performance Indicators. Please consult pages 24-35 of the G3 Guidelines for specific information on DMA for the 6 Indicator Categories.

14. How can I explain not reporting on a certain Performance Indicator?

For Application Levels C and B

You should be able to report fully on the required number of Performance Indicators. Subsequently, it is not possible to state any reasons for failing to report on a certain Performance Indicator.

For 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 (pg. 8-9 GL). When you decide to omit a certain core Performance Indicator a reason for omission is required.

In case you neglect to report on a certain Performance Indicator, you should indicate the reason for omission in the GRI Content Index. 

The reason for omission should help the reader understand why a Performance Indicator has not been reported on. 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 examples of reasons for omission:

We do not accept the following explanations as reasons for omission:

• not included;
• not reported;
• not material;
• not applicable; and
• not available (no system in place, but working on this).

You should give a reason for omission for the part of the Performance Indicator that is not reported on. This reason should:

• identify what part of the Performance Indicator has not been answered; and
• explain why this has not been addressed (see above rules for adequate reasons for omissions).

16. How do I know if I have responded to a standard disclosure to the fullest extent?

17. How does GRI consider partial reporting?

In case a reporter is not able to report fully on a standard disclosure a reporter can choose to report partially under the condition it is able to fulfil two requirements. First, you should be able to identify what part of the standard disclosure has not been reported on. Second, a reporter should be able to explain why this part was not addressed by giving a “reason for omission”.

Please bear in  mind that in case a reporter is declaring Application Level B or C, it should be able to report fully on at least 20 or 10 Performance Indicators respectively.

18. We do not report on a certain HR Indicator as we believe it is covered by a (national) law, regulation etc. Is this accepted for Application Level A?

Yes, but only if you are able to explain how this legal instrument particularly relates to disclosing information on this Performance Indicator. You either need to explain what is in the text of the law and/or report the effect of the law on your organization.

19. When will GRI require organizations to use the final versions of the  Sector Supplements when declaring an Application Level A?

Reporting with the final versions of the following GRI Sector Supplements: Electric Utilities, Financial Services, Food Processing, Mining & Metals and NGO will be obligatory for reporters operating in these sectors to be recognized as GRI application level A reporter as per the table below.

20. Can we use our reporting on the Sector Supplement Performance Indicators for complying with Application Level C or Application Level B? (NEW RULE) 

Yes, you can.
 
For Application Level C:
You need to make sure that you report on at minimum 7 (either core or additional) Performance Indicators from the original G3 Guidelines.
When you report on 7, you should then report on at least 3 Performance Indicators from the Sector Supplement in order to reach the 10 Performance Indicators required for Application Level C.
 
For Application Level B:
You need to make sure that you report on at minimum 14 (either core or additional) Performance Indicators from the original G3 Guidelines.
When you report on 14, you should then report on at least 6 Performance Indicators from the Sector Supplement in order to reach the 20 Performance Indicators required for Application Level B.
 
This rule applies immediately from the moment the final version of a particular Sector Supplement is released.
 
Note: Only Application Level A requires reporting on all core Sector Supplement Performance Indicators. This rule regarding Application Level A has specific implementation dates for each Sector Supplement in final version. (see FAQ3 for these dates)