Rumours say that the application levels A, B and C will stay available for companies reporting against G3 and G3.1. The decision to stop using the application levels for G4 is still being discussed.
What is an application level?
This is a label somewhere between a quality and a quantity check: It explains to what extent the report covers the broad field of CSR. When for example a company reports on 20 performance indicators rightly spread in the range of topics, one can report on C level. Companies that report on all indicators can claim they report on A-level.
What is the great advantage of the application levels?
To my opinion CSR is a journey, for companies that strive to become better corporate citizens. To make this growth path accessible, GRI has invented the application levels. Companies can start reporting on a limited set of indicators and advantage themselves year by year. When a threshold is passed, one can step up to next application level. I think this process supports companies to start becoming transparent. And evenly important it supports companies to improve their level of reporting. Therefore G4 should keep the application levels!
This is the 3rd blog in the series for GRI2013
- CSR Reporting is on the verge of change
- A good corporate citizen reports on tax avoidance practices
- Future of application levels is unsure
- Communication should bridge the gap to the ordinary world
- Reporting outside your ownership boundary
- Weighing context versus materiality
- Turkish leaders in CSR Reporting