From the GRI to the UNGC Criteria for the GC Advanced Level - Using your GRI Index to complete the UNGC Advanced Level assessment
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From the GRI to the UNGC Criteria
for the GC Advanced Level
Using your GRI Index to complete the
UNGC Advanced Level assessment
1Cross-References: GRI Indicators to UNGC
Criteria for the GC Advanced Level
The information presented here is based on the Global Reporting
Initiative’s GRI G3 Sustainability Reporting Guidelines and the United
Nations Global Compact’s 2012 update to the Criteria for the GC
Advanced Level.
Framework LLC developed this tool in order to help companies who are
participating in the LEAD program to complete the UN Global Compact
Advanced Level Assessment. (Please note that the program is not
currently accepting new members.)
GRI G3 Guidelines
2012 Criteria for the GC Advanced Level
2Criterion 1: Key aspects of the company’s high-level
sustainability strategy in line with Global Compact principles
UNGC Best Practices Related GRI Indicators
Impact of broader sustainability trends on the 1.1, 1.2, EC2
long-term prospects and financial performance
of the organization
Major sustainability risks and opportunities in 1.2, material issues (4.17),
the near to medium term (3-5 years) DMAs
Social and environmental impact of the 1.2, material issues (4.17),
organization’s activities (Major positive and stakeholder engagement
negative impacts on the company’s operating (4.14-4.17), DMAs
environment and stakeholders)
Strategy, Governance, Engagement
3Criterion 2: Effective decision-making processes and
systems of governance for corporate sustainability
UNGC Best Practices Related GRI Indicators
Involvement and accountability of 4.5, Managing for
management (C-suite) in developing corporate sustainability section, DMAs
sustainability strategy in line with Global
Compact principles and overseeing its
implementation
Corporate governance structure (Board of 4.1-4.7, 4.9-4.10, Managing
Directors or equivalent) and its role in for sustainability section
oversight of long-term corporate sustainability
strategy and implementation in line with Global
Compact principles.
Goals and incentive schemes for management 4.5, Managing for
(C-suite) to promote sustainability strategy in sustainability section, DMAs
line with Global Compact principles
Strategy, Governance, Engagement
4Criterion 3: Engagement with all important stakeholders
UNGC Best Practices Related GRI Indicators
Regular stakeholder consultations in the area 4.16-4.17, Stakeholder
of human rights, labor, environment and anti- engagement section
corruption.
List of stakeholder groups engaged by the 4.14
organization
Process for stakeholder identification and 4.15
engagement
Outcome of stakeholder involvement 4.17, Material issues
Process of incorporating stakeholder input into 4.17, DMAs
corporate strategy and business decision
making.
Strategy, Governance, Engagement
5Criterion 4: Actions taken in support of broader UN goals and
issues
UNGC Best Practices Related GRI Indicators
Adoption or modification of business strategy 1.1, 1.2, 4.8, 4.12, 4.13
and operating procedures to maximize
contribution to UN goals and issues
Development of products, services, and Products/services aimed at
business models that contribute to UN goals the base of the pyramid
and issues
Social investments and philanthropic Diversity, philanthropy, and
contributions that tie in with the organization’s base of the pyramid
core competencies, operating context and offerings
sustainability strategy.
Public advocacy on the importance of one or SO5, diversity, philanthropy,
more UN goals and issues. base of the pyramid
offerings
Partnership projects and collective actions in Diversity, philanthropy, and
support of UN goals and issues. base of the pyramid
offerings
UN Goals and Issues
6Criterion 5: Robust commitments, strategies or policies in the
area of human rights
UNGC Best Practices Related GRI Indicators
Commitment to comply with all applicable laws HR DMAs
and respect internationally recognized human
rights, wherever the company operates
Statement of policy expressing commitment to 4.8-4.9, 4.11-4.13, Human
respect and support human rights approved at Rights DMAs
the most senior level of the company
Statement of policy stipulating human rights 4.8-4.9, 4.11-4.13, Human
expectations of personnel, business partners Rights DMAs, discussion of
and other parties directly linked to operations, supplier relations
products or services
Statement of policy publicly available and 4.8-4.9, 4.11-4.13, Human
communicated internally and externally to all Rights DMAs, discussion of
personnel, business partners and other supplier relations
relevant parties
Human Rights Implementation
7Criterion 6: Effective management systems to integrate the
human rights principles
UNGC Best Practices Related GRI Indicators
Due diligence process that includes an HR DMAs, HR1-2, HR4-7,
assessment of actual and potential human HR9, SO1
rights impacts.
Internal awareness-raising and training on HR3, HR8, HR DMAs
human rights for management and employees
Operational-level grievance mechanisms for HR9, SO1
those potentially impacted by the company’s
activities
Allocation of responsibilities and accountability HR DMAs, HR9, SO1
for addressing human rights impacts
Continued…
Human Rights Implementation
8Criterion 6, Continued
UNGC Best Practices Related GRI Indicators
Internal decision-making, budget and HR DMAs, HR9, SO1
oversight for effective responses to human
rights impacts
Processes to provide for or cooperate in the HR9, HR11 (G3.1), SO1
remediation of adverse human rights impacts
that the company has caused or contributed to
Human Rights Implementation
9Criterion 7: Effective monitoring and evaluation mechanisms
of human rights integration
UNGC Best Practices Related GRI Indicators
System to monitor the effectiveness of human 4.4, HR DMAs, HR 1-9
rights policies and implementation, including in
the supply chain.
Monitoring drawing from internal and external 4.17
feedback, including affected stakeholders
Leadership review of monitoring and 4.1, 4.4, 4.9
improvement results
Process to deal with incidents HR 9- 11, SO1
Human Rights Implementation
10Criterion 8: Key outcomes of human rights integration
UNGC Best Practices Related GRI Indicators
Outcomes of due diligence process. HR 2, HR 10-11 (G3.1)
External and formal reporting of operations or Sustainable report, relevant
operating contexts that pose risks of severe company webpages
human rights impacts.
Disclosure of main incidents involving the HR9, HR 11 (G3.1)
company.
Outcomes of processes of remediation of HR 11 (G3.1), SO1
adverse human rights impacts.
Human Rights Implementation
11Criterion 9: Robust commitments, strategies or policies in the
area of labor
UNGC Best Practices Related GRI Indicators
Reference to relevant international 4.8. 4.12-.13, LA DMAs,
conventions and other international maybe 1.1, 1.2, Material
instruments (e.g. ILO Core Conventions). issues (4.17), supplier
relations
Reflection on the relevance of the labour LA DMAS, Material issues
principles for the company.
Written company policy (e.g., in code of 4.8, 4.12, 4.13,supplier
conduct) on labour relations
Inclusion of minimum labour standards in LA DMAs, supplier relations
contracts with suppliers and other relevant
business partners
Specific commitments and goals for specified LA DMAs, Highlights and
years goals, supplier relations
Labor Principles Implementation
12Criterion 10: Effective management systems to integrate the
labor principles
UNGC Best Practices Related GRI Indicators
Risk and impact assessments in the area of 4.18, Material issues (4.17),
labor LA DMAs, Managing for
sustainability, Ethics hotline
Allocation of responsibilities and accountability
within the organization
Internal awareness-raising and training on the LA10 -13, Ethics hotline
labor principles for management and
employees
Grievance mechanisms, communication Ethics hotline
channels and other procedures (e.g.
whistleblower mechanisms) for reporting
concerns or seeking advice
Labor Principles Implementation
13Criterion 11: Effective monitoring and evaluation
mechanisms of labor principles integration
UNGC Best Practices Related GRI Indicators
System to track and measure performance 4.1, 4.9, LA DMAs, LA 3-8,
based on standardized performance metrics LA 11-12, LA 14
Audits or other steps to monitor and improve HR 1- 2
the labour performance of companies in the
supply chain
Leadership review of monitoring and 4.1, 4.9, Managing for
improvement results sustainability, LA DMAs
Process to deal with incidents LA DMAs, Ethics hotline
Labor Principles Implementation
14Criterion 12: Key outcomes of integration of the labor
principles
UNGC Best Practices Related GRI Indicators
Outcome of due diligence and follow-up efforts Indicators suggested by
to uphold the freedom of association right to UNGC Lead document: LA4,
collective bargaining. HR5
Outcome of due diligence and follow-up efforts Indicator suggested by
to eliminate forced labor. UNGC Lead document: HR7
Outcome of due diligence and follow-up efforts Indicator suggested by
to abolish child labor. UNGC Lead document: HR6
Outcome of due diligence and follow-up efforts Indicator suggested by
to eliminate discrimination. UNGC Lead document: HR4
Disclosure of main incidents involving the HR 9, HR 10-11 (G3.1)
company.
Labor Principles Implementation
15Criterion 13: Robust commitments, strategies or policies in
the area of environmental stewardship
UNGC Best Practices Related GRI Indicators
Reference to relevant international 4.8, 4.12-.13
conventions and other international
instruments (e.g. Rio Declaration on
Environment and Development).
Reflection on the relevance of environmental 1.1, 1.2, Managing for
stewardship for the company. sustainability, Material
issues, EN DMAs
Written company policy on environmental 4.8, EN DMAs
stewardship
Inclusion of minimum environmental standards EN DMAs, discussion of
in contracts with suppliers and other relevant supplier relationships
business partners
Specific commitments and goals for specified Environmental section, EN
years DMAs, Goals and highlights
Environmental Stewardship Implementation
16Criterion 14: Effective management systems to integrate the
environmental principles
UNGC Best Practices Related GRI Indicators
Environmental risk and impact assessments 4.11, EN DMA, PR1
Assessments of lifecycle impact of products, PR1
ensuring environmentally sound end-of-life
management policies
Allocation of responsibilities and accountability Managing for sustainability,
within the organization EN DMA
Internal awareness-raising and training on LA 10
environmental stewardship for management
and employees
Grievance mechanisms, communication Ethics hotline, SO1
channels and other procedures for reporting
concerns or seeking advice regarding
environmental impacts
Environmental Stewardship Implementation
17Criterion 15: Effective monitoring and evaluation
mechanisms for environmental stewardship
UNGC Best Practices Related GRI Indicators
System to track and measure performance 4.1, 4.9, Managing for
based on standardized performance metrics sustainability, EN 6, 7, 12,
14, 25, 26, environmental
section
Leadership review of monitoring and
improvement results
Process to deal with incidents
Audits or other steps to monitor and improve
the environmental performance of companies
in the supply chain
Environmental Stewardship Implementation
18Criterion 16: Key outcomes of integration of the
environmental principles
UNGC Best Practices Related GRI Indicators
Indicators on uses of materials and energy Indicators suggested by
UNGC Lead: EN1, 3, 8
Indicators on emissions, effluents, and waste Indicators suggested by
UNGC Lead: EN 16, 19, 20
Indicators on the company’s initiatives to Indicators suggested by
promote greater environmental responsibility UNGC Lead : EN 2, 5, 10,
14, 18, 27
Indicators on the development and diffusion of Indicators suggested by
environmentally friendly technologies UNGC Lead: EN 6, 26
Disclosure of main incidents involving the 1.1, 1.2, EN DMAs
company. Highlights and goals
Environmental Stewardship Implementation
19Criterion 17: Robust commitments, strategies or policies in
the area of anti-corruption
UNGC Best Practices Related GRI Indicators
Publicly stated formal policy of zero-tolerance of 4.8, 4.12, SO DMAs,
corruption Governance section of
company website, Ethics
hotline, SO5, section on
Commitment to comply with all relevant anti- supplier relations
corruption laws, including the implementation of
procedures to know the law and monitor changes
Statement of support for international and
regional legal frameworks, such as the UN
Convention against Corruption
Continued…
Anti-Corruption Implementation
20Criterion 17, Continued
UNGC Best Practices Related GRI Indicators
Carrying out risk assessment of potential areas 4.8, 4.12, SO DMAs,
of corruption Governance section of
company website, Ethics
hotline, SO5, section on
Detailed policies for high-risk areas of corruption supplier relations
Policy on anti-corruption regarding business
partners
Anti-Corruption Implementation
21Criterion 18: Effective management systems to integrate the
anti-corruption principle
UNGC Best Practices Related GRI Indicators
Support by the organization’s leadership for 4.1, 4.6, 4.8, 4.11-12, SO
anti-corruption DMAs, Governance section
of company website, Ethics
hotline, SO5, section on
Human Resources procedures supporting the
anti-corruption commitment or policy, including supplier relations
communication to and training for all
employees
Internal checks and balances to ensure
consistency with the anti-corruption
commitment
Actions taken to encourage business partners
to implement anti-corruption commitments
Continued…
Anti-Corruption Implementation
22Criterion 18, continued
UNGC Best Practices Related GRI Indicators
Management responsibility and accountability 4.1, 4.6, 4.8, 4.11-12, SO
for implementation of the anti-corruption DMAs, Governance section
commitment or policy
of company website, Ethics
hotline, SO5, section on
Communications (whistleblowing) channels
and follow-up mechanisms for reporting supplier relations
concerns or seeking advice
Internal accounting and auditing procedures
related to anti-corruption
Anti-Corruption Implementation
23Criterion 19: Effective monitoring and evaluation
mechanisms for the integration of anti-corruption
UNGC Best Practices Related GRI Indicators
Leadership review of monitoring and 4.1, 4.6, 4.8, 4.11-12, SO
improvement results DMAs, Governance section
of company website, Ethics
hotline, SO5, section on
Process to deal with incidents
supplier relations, SO7, 8
Public legal cases regarding corruption
Use of independent external assurance of
anti-corruption programs
Anti-Corruption Implementation
24Criterion 20: Key outcomes of integration of the anti-
corruption principle
UNGC Best Practices Related GRI Indicators
Outcomes of assessments of potential areas Indicator suggested by
of corruption, where appropriate UNGC Lead document: SO2
Outcomes of mechanisms for reporting Indicator suggested by
concerns or seeking advice UNGC Lead document: SO4
Indicators Human Resources procedures Indicator suggested by
supporting the anti-corruption commitment or UNGC Lead document: SO3
policy
Disclosure of main incidents involving the SO 7, 8
company
Anti-Corruption Implementation
25Criterion 21: Describes implementation of the Global
Compact principles in the value chain
UNGC Best Practices Related GRI Indicators
Analysis of sustainability risk, opportunity and 4.11; Materiality; DMAs for
impact in the value chain, both upstream and HR, LA, SO; EC6; HR1-3, 5-
downstream 9; sections on suppliers
and/or customers
Policy on value chain, including a policy for 4.8, 4.12
suppliers and subcontractors
Communication of policies and expectations to DMAs for HR, LA, SO;
suppliers and other business partners sections on suppliers and/or
customers
Monitoring and assurance mechanisms (e.g. DMAs for HR, LA, SO
audits/screenings) for compliance in the value
chain
Awareness-raising, training and other types of Sections on suppliers and/or
capacity building with suppliers and other customers
business partners
Value Chain Implementation
26Criterion 22: Information on the company's profile and
context of operation
UNGC Best Practices Related GRI Indicators
Legal structure, including any group structure 2.1, 2.3, 2.6
and ownership
Countries where the organization operates, 2.4, 2.5
with either major operations or operations that
are specifically relevant to sustainability
Markets served (including geographic 2.7
breakdown, sectors served, and types of
customers/beneficiaries)
Primary brands, products, and/or services 2.2
Direct and indirect economic value generated EC1, 3, 6-9
for various stakeholders (employees, owners,
government, lenders, etc.)
Transparency and Verification
27Criterion 23: High standards of transparency and disclosure
UNGC Best Practices Related GRI Indicators
COP uses the GRI Sustainability Reporting 4.9, About the Report
Guidelines section, GRI Index, Annual
report
COP qualifies for Level B or higher of the GRI
application levels
COP includes comparison of key performance
indicators for the previous 2-3 years.
Board, where permissible, approves COP and
other formal reporting on corporate
sustainability
Relevant sustainability information from COP
is included in annual financial report and filings
Transparency and Verification
28Criterion 24: The COP is independently verified by a credible
third-party
UNGC Best Practices Related GRI Indicators
Accuracy of information in COP is verified Letter or commentary from
against assurance standard (e.g. AA1000, advisory panel, auditors, or
ISAE 3000)
assurance organization;
official GRI check
Accuracy of information in COP is verified by
independent auditors (e.g. accounting firm)
Content of COP is independently verified
against content standards (e.g. GRI Check)
COP is reviewed by a multi-stakeholder panel
or by peers (e.g. Global Compact Local
Network)
Transparency and Verification
29About Framework LLC
Framework helps businesses become more
successful by developing what we call the
Sustainable Advantage: the ability to
generate value by better understanding
risks, implementing cost-saving efficiencies,
managing finite resources judiciously,
attracting and retaining talented employees,
earning public goodwill, and capitalizing on
new market opportunities.
For more information, please contact:
Alexandra Marchosky
amarchosky@framework-llc.com
Twitter: @SustainStrategy
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