Recent posts on Guidelines
We come across a lot of sustainability reports in our daily work here at Framework:CR. As the majority of reporting companies now use the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines, I’ll usually flip to the GRI Index or the “About this Report” section to get a quick read on what I might expect to find.
What continues to puzzle me is why a good percentage of companies that use the GRI fail to declare an Application Level. (An Application Level is a GRI-defined A/B/C ranking that indicates to what degree a company has used the Reporting Guidelines).
What is even more confusing is when a company goes to the trouble of providing a full GRI Index, includes sufficient disclosures for an A or B Application Level… and STILL doesn’t declare. For example, can you find an Application Level declaration in Nike, … More