Upload
jonathan-foo
View
219
Download
0
Embed Size (px)
Citation preview
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 1/29
GRI Report Services
Updates 2011
Main topic:
GRI Application Level
Checks
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 2/29
Report Services
Three main services for GRI reporters
• GRI Application Level Check
–
Objective report assessment
• Featured Reports
– Promote your GRI report
• GRI reports list
– List your GRI report
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 3/29
Basics - what is a GRI Report?
When a report:
• makes use of the
G3 or G3.1
Guidelines.• includes a
GRI Content Index.
and preferably
• declares an
Application Level
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 4/29
The GRI Content Index is the specification of an Application Level
and the gateway to your reporting:
1. it has a communication function for reporters to supporttheir Application Level declaration (report or explain).
2. it has a navigation function for report users, enabling them
to effectively find the ESG data of interest.
NB: The GRI Application Level Check ensures the proper
functioning of 1 & 2.
Relevance GRI Content Index
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 5/29
GRI reports get recognitionGRI reports list - free Featured Reports
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 6/29
GRI featured reports – 2011 updateNew: inclusion of GRI-checked Icon on Profile Page
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 7/29
• Objective classification system for G3/G3.1 reports
• Signifies to what extent the G3/G3.1 Guidelines have been used in a
report.
• Meaning: Tells you which set & how many disclosures have been
addressed in the reporting.
• A pathway for GRI reporters for incrementally improving GRI
reporting
Basics: Application Levels
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 8/29
GRI Application Levels
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 9/29
• a grade.
• related to the quality of a report.
• related to the sustainability performance of a reporter.
• signifying compliance with GRI or the G3 Guidelines.
Application Levels are NOT
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 10/29
For entry-level, SMEs, new reporters:
• A selected set of Profile Disclosures.
• No Disclosures on Management
Approach (DMAs).• 10 core or additional Performance
Indicators – fully reported
• At least 1 from each Indicator dimension:
Economic, Environmental & Social.
Use of final Sector Supplements
• At least 7 G3 Performance Indicators.
Application Level C
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 11/29
For medium-level reporters:
• All Profile Disclosures.
• All 6 Disclosures on Management
Approach (DMAs).• 20 core or additional Performance
Indicators – fully reported
• At least 1 from each Indicator category:
EC, EN, LA, HR, SO & PR.
Use of final Sector Supplements
• At least 14 G3 Performance Indicators.
Application Level B
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 12/29
For advanced reporters:
“tell the complete story”
• All Profile Disclosures.
• All 6 Disclosures on ManagementApproach (DMAs).
• All core Performance Indicators –
addressed (= fully/partial/not).
Use of final Sector Supplements
• All core Sector Supplement Indicators
mandatory for Application Level A.
Application Level A
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 13/29
•The “+” behind the declared Application Level signifies that externalassurance was sought for the report.
• The reporting organization itself judges whether the reporting
deserves a “+” based on the 8 key qualities outlined by GRI, see pg 38
of the G3 Guidelines.
• With external assurance, the content of the reporting is verified.
GRI’s position:
• GRI recommends external assurance and gives guidance on external
assurance, see page 38 of the G3 Guidelines.
• GRI does not endorse particular assurance providers or approaches to
external assurance.
• During an Application Level Check : GRI only checks whether an
assurance statement has been included in the reporting if the +
Application Level has been self-declared.
“+” reports
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 14/29
Reporting with Sector Supplements is only required for Application Level A(+)
when the Supplements are in final versions.
The dates below relate to the publication date of your reporting.
Sector Supplement use
Sector Supplement A(+) requirement
Financial Services 31 December 2009
Electric Utilities 31 December 2009
Food Processing 31 December 2011
NGO 31 December 2011
Metals & Mining 31 December 2011
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 15/29
Rationale for updates
• Yearly updates (every 1 January)
• To ensure consistency in Application Level checked reports
• To respond to stakeholder feedback
• To improve the application of Guidelines/Indicator Protocols
• To improve communications about Application Levels
2011 – Updates
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 16/29
NEW: GRI content index template• Required for GRI application level check process
• 3 versions – one for each Application Level
• Recommended for publication
NEW: G3 and G3.1 checklists• Required for checking process FOR Application Level A (partial reporting on Performance
Indicators/partial reporting on Profile Disclosures); Application Level B/C (partial
reporting on Profile Disclosures)
• Recommended for reporting organizations to use as a tool to establish “extent of
reporting” per G3/G3.1 disclosure item.
NEW: GRI application level statement• Required to be published after completion of GRI application level check in reporting
2011 – Summary
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 17/29
17
GRI Application Level Check
Two parts:
PRIMARY PART: GRI Content Index check.
The Check confirms that:
the required set and number of disclosures for that ApplicationLevel have been addressed in the reporting
that the GRI Content Index demonstrates a valid representation
of that particular level.
SECONDARY PART: Sample disclosure content check of the actual
reporting.
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 18/29
GRI Application Level Check
What needs to be handed in to GRI?
• Sign-up form;
• GRI Content Index template;
• All of the documents and information sources referenced in the GRI Content
Index;
• A self-declared Application Level; (to be indicated in the sign-up form).
• An (draft) assurance statement, if the reporting is externally assured.
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 19/29
GRI Content Index Template
Required to fill in for each
GRI Application Level Check:
For A(+), B(+) & C(+)
There are different versions foreach Application Level.
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 20/29
20
Reponses in GRI Content Index
WHEN YOU ARE REPORTING ON A DISCLOSURE:
Option 1. Provide a cross-reference
References to page numbers/paragraphs in the sustainability report and/or
other documents (e.g. annual report). They need to be:
- specific (1 or 2 pages)
- refer to the page(s) where the core information for answering adisclosure can be read.
URL - if a disclosure is answered in a separate online document or text, a
reporter should provide a URL directly to the information (e.g. not a
homepage).
Option 2. Include a direct answer
Reporters can answer a disclosure directly (e.g. text, figures) in the Content
Index.
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 21/29
21
Reponses in GRI Content Index
WHEN YOU ARE NOT OR PARTIALLY REPORTING ON A DISCLOSURE:
Valid reasons for omission
Profile Disclosures 1.1- 4.17:
Reasons for omission are not permitted for the Profile Disclosures, unless
the reporter can demonstrate that a disclosure a) refers to an aspect that is
legally impossible to report on or b) that is completely absent from theorganization’s particular sector.
For (DMA) and Performance Indicators (only for Application Level A!):
Next slide.
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 22/29
1. Reporting on this disclosure is not
material
Explain why the Performance Indicator or aspect is immaterial based on the outcomes
of the materiality principle (pages 8-9 of the G3 Guidelines) and the ‘Technical Protocol
– Applying the Report Content Principles.’ Explain the immateriality in relation to the
organization’s particular business process and/or explain why your organization's
activities do not result in significant impacts in this particular area.
Example
“We do not report on this issue (no intention of reporting in the future) as the
disclosure is not material to our business because ...”
2. Reporting on this disclosure is not
applicable
Explain why the aspect or Performance Indicator as prescribed by the GRI Guidelines is
not applicable to your specific business. This may apply to the top level Indicator or to
one or more data points which make up an Indicator.
Example
“We do not report on this point (no intention of reporting in future) since the disclosure
as prescribed by the GRI Guidelines is not applicable to our business because ...”
3. Data for this disclosure is not
available
Explain why the data cannot currently be presented and commit to future reporting by
indicating a specific year when this data will be reported.
Example
“We do not report on this yet (commitment to future reporting) as we have thus far
been unable to gather the data because …, but we will be able to report on this in
2011”.
4. Providing information on this
disclosure is not allowed or
proprietary.
This is only applicable in cases where local laws forbid monitoring/ disclosure of
information OR when reporting on this Performance Indicator or DMA aspect would beseen as business confidential.
Example
“We do not report on this disclosure (no intention of reporting in the future), since the
information is proprietary”.
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 23/29
Use of G3/G3.1 Checklist
Tool to determine ‘extent of reporting” per disclosureRESULT: Include in your GRI content index whether a G3/G3.1
disclosure has been “fully/partially/not” reported.
Venue, Date
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 24/29
Pre-2011 Declarations
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 25/29
2011 declaration options
GRI recommends use of the following:
1. Self-declaration – text in reporting: “we have self -assessed our
reporting to be Application Level B”
2. 3rd party check – text in reporting: “our Application Level has
been checked by <party XX>”
Option:
Include a check mark on theApplication Level Table.
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 26/29
2011 declaration – GRI Check
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 27/29
What needs to be published?1. Any format of a GRI content index (not required to publish template as long as the content that
is communicated in the published Index corresponds with what was delivered in the template to GRI).
EC 1 response in GRI Content Index Template
EC 1 response in published GRI Content Index
2. The GRI Application Level Check Statement
GRI
TEMPLATE
Reported Cross-reference/
direct answer
If applicable, indicate part not
reported
Reason for
omission
Explanation To be
reported
by
EC1 Partially Pg. 49 CSR report Community investments Not available It is not yet part of
our data
collection systems
2015
EC1
This indicator has been partially reported. Data on community investments is not included as it is not yet part of our
data collection system, but this is being added and the information will be provided by 2015.
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 28/29
Pricing
8/3/2019 Copy of GRI Report Services Updates 2011_GRI Application Level Checks
http://slidepdf.com/reader/full/copy-of-gri-report-services-updates-2011gri-application-level-checks 29/29
How GRI can help?
Or on the web: