GRI Standards 103: Management Approach 2016 Checklist Template

Use Process Street's GRI Standards 103: Management Approach 2016 Checklist Template to aid the creation of your GRI 103 report.

Introduction:

Record checklist details

Overview of GRI 103 Standard:

Understand requirements, recommendations, and guidance

Understand Core and Comprehensive disclosures

View the overall structure of this GRI 103 template

General requirements for reporting the management approach:

Consult the general requirements for reporting the management approach

Disclosure 103-1:

Provide an explanation of the material topic and its Boundary

Disclosure 103-2:

Explain the management approach and its components

Disclosure 103-3:

Evaluation of the management approach

Review disclosure summary

Revisit disclosures

References:

Consider the reference used to produce the GRI 103 Standards

Sources:

Related checklists:

Introduction:

Process Street has created this GRI 103: Management Approach 2016 Checklist Template, from the GRI Standards Management Approach report. The purpose of this template is to ease the efficiency and productivity of GRI reporting for your organization.

This checklist has features that work to lead you through the creation of your GRI report, ensuring that all information is recorded properly and that no steps are missed.

About GRI:103 Management Approach 2016 Standard

This GRI 103: Management Approach 2016 Standard is part of the set of GRI Sustainability Reporting Standards (GRI Standards). These Standards are designed to be used by organizations to report about their impacts on the economy, the environment, and society.

These GRI Standards are structured in a series of interrelated modules, that can be referenced and used together. The GRI 102: General Disclosure Standard is part of a set of universal standards that apply to every organization preparing a sustainability report:

GRI 101: Foundation access our GRI 101: Foundation Template [HERE]
GRI 102: General Disclosures
GRI 103: Management Approach access our GRI:103 Management Approach [HERE]

When referencing the general standards, an organization can then look at the topic-specific GRI Standards for reporting on the material topics. These topic-specific Standards are organized into three series: 200 (Economic topics), 300 (Environmental topics) and 400 (Social topics). The image below details how these standards are organized.

Each topic Standard includes disclosures specific to that topic and is designed to be used together with the GRI: 103 Management Approach, which is used to report the management approach for the topic.

Using the GRI Standards and making claims

With two basic approaches of using the GRI Standards, there is a corresponding claim, or statement of use, which the organization is required to include in any published material.

1) The GRI Standards are to be used as a set to prepare the sustainability report following the Standards. The Standards can be prepared in accordance with Core or Comprehensive disclosures.

2) Selected GRI Standards, or part of their content, can be used to report on specific topics, without the use of the entire Standards. A GRI-referenced claim is used for published materials prepared in this way.

Background context

These management approach disclosures enable organizations to explain how they manage economic, environmental and social impacts. A narrative of information is provided of how the organization identifies, analyzes, and responds to its actual and potential impacts.

The disclosures about an organization's management approach give context for the information reported using topic-specific Standards (series 200, 300 and 400). This can be especially useful for the explanation of quantitative information to stakeholders.

Reporting requirements have a generic form and can be applied to a wide variety of topics. An organization preparing the report following the GRI Standards is required to report on its management approach for each material topic using this Standard. Additional reporting requirements, recommendations and/or guidance for reporting management approach information about the topic in question, are contained in topic-specific Standards.

Record checklist details

In this GRI Standards103: Management Approach 2016 Checklist Template, you will be presented with the following form fields, which you are required to populate with your specific data. More information is provided for each form field via linkage to our help pages:

To begin the GRI Standards103: Management Approach 2016 Checklist Template, enter the required details into the form fields below.

This is a stop task, which means you cannot progress in this GRI Standards103: Management Approach 2016 Checklist Template until the required form fields are complete.

Your full name

Business name

Business address (line 1)

Business address (line 2)

City

ZIP code

Country

Beginning date of running the GRI Standard 103: Management Approach 2016 Checklist Template

Overview of GRI 103 Standard:

Understand requirements, recommendations, and guidance

Requirements, recommendations, and guidance of GRI standards

Requirements

These are mandatory instructions. Requirements are presented in bold font and are indicated with the word 'shall'. Requirements are to be read in the context of recommendations and guidance; however, an organization is not required to comply with recommendations or guidance to claim that a report has been prepared following the standards.

Recommendations

These are cases where a particular course of action is encouraged, but not required. In the text, the word 'should' indicates a recommendation.

Guidance

Sections that include background information, explanations and examples to help organizations better understand the requirements.

Understand Core and Comprehensive disclosures

Throughout this Standard, you will be presented with both Core and Comprehensive disclosures. These disclosures are required to prepare a report that is following the GRI Standards.

Core: This option indicates that a report contains the minimum information needed to understand the nature of the organization, its material topics and related impacts, and how these are managed.
Comprehensive: This builds on the Core option by requiring additional disclosures on the organization’s strategy, ethics and integrity, and governance. Also, the organization is required to report more extensively on its impacts by reporting all the topic-specific disclosures for each material topic covered by the GRI Standards.

These options reflect the degree to which GRI Standards have been applied.

It is not required to progress from Core to Comprehensive, an option that best meets reporting needs and the information needs of its stakeholders is chosen.

See GRI: 101 Foundation Template for more detail in regards to the omission of certain disclosures. Access GRI: 101 Template [HERE]

View the overall structure of this GRI 103 template

GRI 103 Management Approach Structure

Section one: General requirements for reporting the management approach

Section two: Disclosures 103-1

This disclosure explains the material topic and its boundary.

Section three: Disclosures 103-2

This disclosure provides information on the management approach and its components.

Section three: Disclosures 103-3

This disclosure provides an evaluation of the management approach.

General requirements for reporting the management approach:

Consult the general requirements for reporting the management approach

In tasks 1-14 you are presented with our subtask form field. Check off the tasks on completion to indicate disclosure obtainment. You are also presented with our long-text form field so that you can add notes as required.

Tasks 1-14 are stop tasks, meaning you cannot progress in this template until all tasks are complete. This is to ensure that all necessary disclosures are met for your report to claim that it has been created in following GRI Standards.

General requirements for reporting the management approach

Reporting requirements

1.1 If management approach disclosures are combined for a group of material topics, the reporting organization shall state which topics are covered by each disclosure.

1.2 If there is no management approach for a material topic, the reporting organization shall describe:

1.2.1 any plans to implement a management approach; or

1.2.2 the reasons for not having a management approach.

1

Reporting management approach attainment

Reporting management approach notes

Guidance

1

If an organization's management approach or components, e.g. policies or specific actions, apply to more than one material topic, then the narrative description does not need to be repeated for each topic. Information can be provided once only, with a clear explanation of the topics that it covers

Disclosure 103-1:

Provide an explanation of the material topic and its Boundary

Disclosure 103-1: Explanation of the material topic and its Boundary

Reporting requirements

103-1 For each material topic, the reporting organization shall report the following information:

a. An explanation of why the topic is material.

b. The Boundary for the material topic, which includes a description of:

i. where the impacts occur;

ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.

c. Any specific limitation regarding the topic Boundary.

1

Disclosure 103-1 attainment

Disclosure 103-1 notes

Guidance for Disclosure 103-1-a

1

It is understood that material topics are topics that reflect an organization's significant economic, environmental and social impacts, or are topics that substantively influence the assessments and decisions of stakeholders
2

It is understood that an explanation as to why your topic is material can include a description of significant impacts identified and the reasonable expectations and interests of stakeholders regarding the topic, and a description of the process an organization uses to identify the impacts related to the topic

Guidance for Disclosure 103-1-b

1

It is understood that impacts caused and impacts related to an organization through business relationships must be reported on
2

It is understood that these business relationships refers to business partners, entities in its value chain, and any other non-State or State entity directly linked to its business operations, products or services
3

It is understood that a topic Boundary is where the impacts for a material topic occur, and the organization's involvement with these impacts
4

It is understood that to describe 'where the impacts occur', the organization can identify entities where impacts occur, which can be entities in the organization or entities with which it has a business relationship
5

It is understood that entities can be grouped based on attributes, such as type, location, or position in the value chain
6

It is understood that when an organization has no leverage over the entities that cause or contribute to these impacts, the organization is still expected to report on these impacts and how it has responded to them
7

It is understood that the topic Boundary can vary by topic

Guidance for Disclosure 103-1-c

1

It is understood that if the Boundary of the topic extends beyond the organization, it may not be possible to report on topic-specific disclosures. In these cases, a report should be prepared in accordance with the GRI Standards, and the organization should report its management approach for the topic with recognition of the reason for the omission of topic-specific disclosures

A list of material topics can be found in GRI Standards 102: General Approaches Checklist Template, which you can access [HERE]

More information on identifying material topics or reasons for omission can be found in GRI Standards 101: Foundation Checklist Template, which you can access [HERE]

Disclosure 103-2:

Explain the management approach and its components

Disclosure 103-2: Explain the management approach and its components

Reporting requirements

103-2 For each material topic, the reporting organization shall report the following information:

a. An explanation of how the organization manages the topic.

b. A statement of the purpose of the management approach.

c. A description of the following, if the management approach includes that component:

i. Policies

ii. Commitments

iii. Goals and targets

iv. Responsibilities

v. Resources

vi. Grievance mechanisms

vii. Specific actions, such as processes, projects, programs, and initiatives.

Reporting recommendations

1.3 When reporting on policies as specified in Disclosure 103-2-c-i, the reporting organization should provide an abstract, summary, or link to the publicly-available policies that cover the topic, as well as the following information:

1.3.1 The range and location of entities covered by the policies;

1.3.2 An identification of the person or committee responsible for approving the policies;

1.3.3 Any references the policies make to international standards and widely-recognized initiatives;

1.3.4 The date of the issue and the last review date of the policies.

1.4 When reporting on commitments as specified in Disclosure 103-2-c-ii, the reporting organization should provide a statement of intent to manage the impacts for the topic, or explain:

1.4.1 the organization’s position towards the topic;

1.4.2 whether the commitment to manage the topic is based on regulatory compliance or extends beyond it;

1.4.3 compliance with international standards and widely-recognized initiatives related to the topic.

1.5 When reporting on goals and targets as specified in Disclosure 103-2-c-iii, the reporting organization should provide the following information:

1.5.1 The baseline and context for goals and targets;

1.5.2 The range and location of entities included in the goals and targets;

1.5.3 The expected result (quantitative or qualitative);

1.5.4 The expected timeline for achieving each goal and target;

1.5.5 Whether goals and targets are mandatory (based on legislation) or voluntary. If they are mandatory, the organization should list the relevant legislation.

1.6 When reporting on responsibilities as specified in Disclosure 103-2-c-iv, the reporting organization should explain:

1.6.1 who is assigned responsibility for managing the topic;

1.6.2 whether the responsibility is linked to performance assessments of incentive mechanisms.

1.7 When reporting on resources as specified in Disclosure 103-2-c-v, the reporting organization should explain the resources allocated for managing the topic, such as financial, human or technological, as well as the rationale for the allocation.

1.8 When reporting on grievance mechanisms as specified in Disclosure 103-2-c-vi, the reporting organization should explain for each grievance mechanism reported:

1.8.1 The ownership of the mechanism;

1.8.2 The purpose of the mechanism and its relationship to other grievance mechanisms;

1.8.3 The organization’s activities that are covered by the mechanism;

1.8.4 The intended users of the mechanism;

1.8.5 How the mechanism is managed;

1.8.6 The process to address and resolve grievances, including how decisions are made.

1.9 When reporting on specific actions as specified in Disclosure 103-2-c-vii, the reporting organization should explain:

1.9.1 the range of entities covered by each of the actions and their location;

1.9.2 whether the actions are ad hoc or systemic;

1.9.3 whether the actions are short, medium, or long-term;

1.9.4 how actions are prioritized;

1.9.5 whether the actions are part of a due diligence process and aim to avoid, mitigate, or remediate the negative impacts with respect to the topic;

1.9.6 whether actions take international norms or standards into account.

1

Disclosure 103-2 attainment

Disclosure 103-2 notes

Guidance for Disclosure 103-2

1

It is understood that there is an expectation for disclosures to provide sufficient information for report users to understand its approaches towards the management of material topics and impacts

Guidance for Disclosure 103-2-b

1

The management approach can avoid, mitigate, or remediate negative impacts, or enhance positive impacts

Guidance for clause 1.6

1

It is understood that the disclosure of the highest governance body's responsibilities for economic, environmental, and social topics is covered in Section 4 of GRI 102: General Disclosures

Guidance for clause 1.6

1

It is understood that this explanation can include expenditures to prevent, mitigate and remediate impacts, for example, expenditures on equipment, maintenance, operating materials, and services, etc

Guidance for clause 1.8

1

It is understood that this Standard covers grievance mechanisms that are linked to the reporting organization. These mechanisms can be industry, multi-stakeholder or other collaborative initiatives. They can also be processes established by the organization
2

It is understood that the mechanisms established by an organization are referred to as 'operational-level' grievance mechanisms, which can occur at an organizational level or a lower level, such as a site or project level
3

It is understood that when explaining mechanism ownership, the organization can indicate whether the grievance mechanism is an operational mechanism, or whether a collaborative mechanism established by, or formally involving, other organizations
4

It is understood the grievance mechanism acts to serve multiple purposes, including providing a remedy when negative impacts occur; helping to identify negative impacts and informing the effectiveness of the organization's management approach
5

It is understood that in situations where the use of a grievance mechanism precludes access to judicial and other non-judicial mechanisms or can interfere with the legitimate role of trade unions, the organization is expected to disclose this
6

It is understood that the management of a grievance mechanism is dependent on whether the mechanism is operational or whether it involves other organizations
7

It is understood that disclosure of who is involved in the design of the mechanisms, e.g. what stakeholders, is allowed
8

It is understood that the stakeholders involved in monitoring the effectiveness of a mechanism can also be disclosed
9

It is understood that effectiveness criteria can include whether the grievance mechanism is legitimate, accessible, predictable, equitable, transparent, rights-compatible, and a source of continuous learning
10

It is understood that for operational-level mechanisms to be effective they are expected to be based on engagement and dialogue
11

It is understood that these effectiveness criteria can be applied to grievance mechanisms addressing any economic, environmental, and social topic or impact
12

It is understood that the organization can report on: total grievance number filed during the reporting period; total grievance number addressed during the reporting period; total grievance number resolved during the reporting period; the number of filed grievances resolved during the reporting period and the number of grievances resolved by remediation, and how the remedy was provided
13

It is understood that a breakdown of the number of grievances by nature, location and the party who filed the grievance, can be provided for the context of significant negative impacts

Guidance for clause 1.9.6

1

It is understood that International norms and standards include the Organisation for Economic Co-operation and Development (OECD) OECD Guidelines for Multinational Enterprises, the UN Protect, Respect and Remedy: a Framework for Business and Human Rights; and the UN ‘Guiding Principles on Business and Human Rights’.

Information on grievance mechanisms can also be useful for reporting Disclosure 103-1 and 103-3 of this Standard

For a description of each of the above criteria under guidance for clause 1.8 see Guiding Principle 31 in the United Nations (UN) ‘Guiding Principles on Business and Human Rights’

Disclosure 103-3:

Evaluation of the management approach

Disclosure 103-3: Evaluation of the management approach

Reporting requirements

103-3 For each material topic, the reporting organization shall report the following information:

a. An explanation of how the organization evaluates the management approach, including:

i. the mechanisms for evaluating the effectiveness of the management approach;

ii. the results of the evaluation of the management approach;

iii. any related adjustments to the management approach.

1

Disclosure 103-3 attainment

Disclosure 103-3 notes

Guidance for disclosure 103-3-a-i

The following mechanisms are understood in regards to their use for monitoring the effectiveness of the management approach include:

1

Internal or extneral auditing or verification (type, system, scope)
2

Measurement systems
3

External performance ratings
4

benchmarking
5

stakeholder feedback
6

grievance mechanisms

Guidance for disclosure 103-3-a-ii

It is understood that an explanation for these results can include:

1

disclosures from the GRI Standards or organization-specific measurements used to report results
2

performance agaist goals and targets, including key successes and shortcomings
3

how results are communicated
4

challenges and gaps in the management approach
5

any obstacles encountered, unsuccessful engeavors, and any lessons learned in the process
6

progress mafe in implementing the management approach

Guidance fo disclosure 103-3-a-ii

It is understood that adjustments to the management approach as a result of the evaluation can include:

1

Changes in the allocation of resources, goals or targets
2

specific actions aimed at improving performance

Review disclosure summary

General requirements for reporting the management approach

1.1 If management approach disclosures are combined for a group of material topics, the reporting organization shall state which topics are covered by each disclosure.

1.2 If there is no management approach for a material topic, the reporting organization shall describe:

1.2.1 any plans to implement a management approach; or

1.2.2 the reasons for not having a management approach.

Disclosure 103-1: Explanation of the material topic and its Boundary

103-1 For each material topic, the reporting organization shall report the following information:

a. An explanation of why the topic is material.

b. The Boundary for the material topic, which includes a description of:

i. where the impacts occur;

c. Any specific limitation regarding the topic Boundary.

Disclosure 103-2: Explain the management approach and its components

103-2 For each material topic, the reporting organization shall report the following information:

a. An explanation of how the organization manages the topic.

b. A statement of the purpose of the management approach.

c. A description of the following, if the management approach includes that component:

i. Policies

ii. Commitments

iii. Goals and targets

iv. Responsibilities

v. Resources

vi. Grievance mechanisms

vii. Specific actions, such as processes, projects, programs, and initiatives.

Disclosure 103-3: Evaluation of the management approach

103-3 For each material topic, the reporting organization shall report the following information:

a. An explanation of how the organization evaluates the management approach, including:

i. the mechanisms for evaluating the effectiveness of the management approach;

ii. the results of the evaluation of the management approach;

iii. any related adjustments to the management approach.

Have all the disclosures above been met?

Revisit disclosures

Not all reporting requirements have been met. You need to revisit those requirements that have been omitted to ensure they are met before you can move forward in this template.

This is a stop task which means you cannot progress in this template until all relevant tasks are complete

1

All reporting requirements have been met
2

Any requirements that have been omitted, a reason for omission has been given (see task 46 in the GRI Standards 101: Foundation 2016 Checklist Template)
3

It is understood that if requirements have not been met, with a sufficient reason for omission, it cannot be claimed that your published report has been made under the GRI Standards

Access GRI Standards 101: Foundation 2016 Checklist Template [HERE]

References:

Consider the reference used to produce the GRI 103 Standards

The following documents have aided the creation of the GRI 103: Management Approaches Standards

Authoritative intergovernmental instruments

1.Organisation for Economic Co-operation and Development (OECD), OECD Guidelines for Multinational Enterprises, 2011.

2.United Nations (UN), ‘Guiding Principles on Business and Human Rights, Implementing the United Nations “Protect, Respect and Remedy” Framework’, 2011.

3. United Nations (UN), Protect, Respect and Remedy: a Framework for Business and Human Rights, 2008.

4. United Nations (UN), Report of the Special Representative of the Secretary-General on the Issue of Human Rights and Transnational Corporations and Other Business Enterprises,John Ruggie, 2011.