Event Organizers Sector Supplement - Global Reporting Initiative

Event Organizers Sector Supplement
Application Level check methodology
The most important aspect of the GRI Application
Level Check revolves around the GRI Content Index.
This Index is the basis for determining whether or not
an organization has reported on the required set and
number of standard disclosures (Profile Disclosures,
Disclosures on Management Approach, Performance
Indicators) for a particular Application Level.
When GRI finds that the Index does not meet the
requirements for the Application Level declared by the
organization, a set of action points will be provided to
the reporting organization in order to correct this.
Application Levels and assurance
GRI recommends the use of external assurance.
GRI Application Levels
For each of the Application Levels, a “+” can be added
to the Level when a reporting organization has had its
reporting externally assured. GRI has identified six key
qualities for external assurance of reports. The external
assurance:
• should be conducted by groups or individuals
external to the organization who are demonstrably
competent in both the subject matter and
assurance practices;
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A GRI Content Index template (Excel file) can be
downloaded from GRI’s website, which a reporting
organization is required to complete for the GRI
Application Level Check and can also be included in its
report.
As a secondary step, GRI takes a sample of the standard
disclosures and determines whether the reporting
claims made in the Index can be substantiated. For this
purpose, GRI checks the text to see if:
• A quantitative standard disclosure has been
answered with a quantitative response in-line with
the disclosure.
• is implemented in a manner that is systematic,
documented, evidence-based, and is characterized
by defined procedures;
• assesses whether the report provides a reasonable
and balanced presentation of performance, taking
into consideration the veracity of the 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;
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• A qualitative standard disclosure has been
answered with a qualitative response in-line with
the disclosure.
• 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.
If GRI is requested to check a “plus” (+) level report it
will check for the presence of a statement from the
assurance provider but 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 for or equivalents to
external assurance.
Version 3.1/EOSS Final version
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