In Accordance With vs With Reference To GRI
What Is the Difference?
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Introduction
A sustainability report says it was prepared using GRI. A reader cannot tell whether that means full application of the Standards or light use of a few disclosures. Assurance providers and analysts face the same uncertainty.
GRI 1 settles this with two distinct claims: in accordance with the GRI Standards and with reference to the GRI Standards. The wrong one misleads readers, and the older Core and Comprehensive options no longer exist, so earlier wording may be out of date.
This article explains what GRI in accordance with means, what with reference to means, how the two differ and how to choose between them.
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Two Ways to Report Using the GRI Standards
A GRI claim is the public statement of how an organisation used the GRI Standards. It is made through two items in the GRI content index: the statement of use and the list of reported disclosures. Readers use it to judge how much of the Standards sits behind the report.
Two claims exist because organisations start from different places. Reporting in accordance with the Standards gives a comprehensive picture of an organisation's most significant impacts on the economy, environment and people, and how it manages them. Some organisations cannot meet every requirement yet. Others use only selected Standards for a specific purpose, such as a climate reporting regulation.
The 2021 update simplified the first claim. There is now only one way to report in accordance with the Standards, and the Core and Comprehensive options from the 2016 Standards no longer exist. The Universal Standards 2021 apply to reporting published on or after 1 January 2023, and using the previous set means the reporting does not comply with the GRI Standards.
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In Accordance With vs With Reference To: The Differences
What in accordance with requires?
An organisation must meet all nine requirements in GRI 1. In short, it must apply the reporting principles, report all GRI 2 disclosures, determine its material topics, report the GRI 3 disclosures, report Topic Standard disclosures for each material topic, give reasons for omission where needed, publish a GRI content index, provide a statement of use and notify GRI. Where a Sector Standard applies, it must be used. Missing any one of the nine rules out the claim.
What with reference to requires?
Only three requirements apply: publish a GRI content index, provide a statement of use and notify GRI. The claim suits organisations that cannot yet meet all nine requirements and those using selected Standards for a specific purpose. GRI still recommends applying the reporting principles and reporting how each topic is managed under Disclosure 3-3.
How the content index and statement of use differ?
The with reference index lists the reported GRI disclosures with their titles, the Standards they come from and their locations. The in accordance index adds the material topics, Sector Standard details and any reasons for omission. Each claim has its own fixed statement of use wording, and the with reference version says the organisation has reported the information cited in the index.
Can an organisation claim both?
GRI 1 treats the claims as alternatives. If an organisation misses any of the nine requirements, it cannot claim in accordance and may claim with reference instead, provided it meets the three requirements for that claim.
What neither claim requires?
External assurance is recommended for sustainability reporting, but it is not required for either claim.
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Choosing and Wording the Claim
Test against the nine requirements first
List each requirement and mark whether it is met. If any is not, use with reference.
Use GRI's exact statement of use
The wording is fixed for each claim, so insert the organisation name and reporting period without rewording it.
Avoid loose phrases
Terms such as based on GRI or GRI compliant match neither claim and leave readers guessing.
Name the GRI 1 version
The content index must state which GRI 1 was used, for example GRI 1: Foundation 2021, because a newer version may have different requirements.
Plan the move to in accordance
GRI encourages organisations reporting with reference to work toward full application over time.
Keep a record of the basis
Note which requirements were met and how, so assurance providers can see why the claim was chosen.
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Conclusion
The difference comes down to nine requirements against three, and a fixed statement of use for each. The right claim is the one the organisation can actually meet.
Before the next report, check the current statement of use against the nine requirements and confirm the wording matches the claim. If a requirement is unmet, switch to with reference rather than stretching the wording.
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Frequently Asked Questions
What does in accordance with mean in GRI reporting?
It means the organisation has met all nine requirements in GRI 1 and can state that it has reported in accordance with the GRI Standards.
What does with reference to mean in GRI reporting?
It means the organisation meets the three with reference requirements, a content index, a statement of use and notifying GRI, without claiming full application.
Can a company claim both?
No, GRI 1 treats them as alternatives, so missing any of the nine requirements rules out the in accordance claim and leaves with reference as the option.
Is external assurance required for either claim?
No, GRI recommends external assurance but does not require it for either claim.
Are the Core and Comprehensive options still available?
No, the Universal Standards 2021 replaced them with a single in accordance approach.
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