GRI Report Services
Terms and Conditions
June 2024

Disclaimer: GRI Services do not verify, check, or pass judgment on the quality of the disclosures
within a report nor the process of preparing the disclosures. GRI does not provide external
assurance. GRI does not carry any legal responsibility for the implementation of the feedback by
the organization. The GSSB (Global Sustainability Standards Board) is an independent operating
entity under the auspices of GRI and has sole responsibility for setting globally accepted standards
for sustainability reporting. As such, it is not involved with the delivery of GRI Report Services.

© GRI, 18 June 2024

1. GENERALThis document outlines the Terms and Conditions for the GRI Report Services performed on thereports that are based on the Universal Standards 2021.
Services available for the reports based on the Universal Standards 2021:• Content Index - Essentials• Content Index - Advanced• SDG Mapping Add-On• GRI-ESRS Linkage Service
By submitting a completed sign-up form, the Reporting Organization and/or a Third Party on behalfof the Reporting Organization confirms that it agrees with the Pricing Policy, Methodology andTerms and Conditions set out herein.
GRI reserves the right to review and update the Terms and Conditions and Methodology of services
at any time. Reporting Organization is asked to review these documents when they apply for aservice.

2. SERVICE PERFORMANCE
2.1. Service application
To be eligible for a GRI Service, the report must:• Meet the requirements of reporting in accordance with or with reference to the GRI
Standards• Contain a GRI content index including references to GRI Standards disclosures
To request a GRI Service, the following documents must be submitted:• Completed sign-up form or online service application form
• Final or near-final draft of:o The GRI content index, in Excel, for the GRI-ESRS Linkage Service, as no changes
can be made to the content index once the service has been confirmed.
o The report and a GRI content index, for any Content Index Service, as no changes
can be made to the report after the service is performed.
.
Once the above required documents or completed online service application form are submitted,
GRI will provide an email confirming that the service has been initiated and will indicate theexpected date for providing the first feedback (see section 2.2 of this document for more
information). The GRI Services team might also request additional information if needed.
Please note that once the sign-up form has been submitted to GRI, it is no longer possible to cancel
the service or request a refund, except at GRI's discretion or in cases where feedback is notdelivered by GRI through no fault of the customer.
Required documents: sign-up form or online service application form
The online service application form are available on the GRI website:
https://www.globalreporting.org/reporting-support/online-service-request/.
The Reporting Organization and/or a Third Party must submit a fully completed sign-up form,
including information about invoicing details. If a Certificate of Residence, PO number or any otherdocuments and/or details are required to make the payment, this must be clearly indicated. GRI is

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not liable for any additional fees incurred in cases where details of these requirements are notincluded.
Required documents for the Content Index Services: final or near final draft of the report
Organizations are required to submit a final or near final version of the relevant reported information.
This implies that:
•
•

•
•

The references for each relevant disclosure in the content index (such as page numbers)
are final.
The reported information must include a GRI content index with a placeholder for the
relevant GRI Service mark, and the relevant statement for the service.
If the GRI content index is included as a separate document, the report needs to include alink or reference to the GRI content index.
If applicable, the final draft of the report must also include external assurance information.
If that is not possible, the Reporting Organization and/or a Third Party should inform GRI
when applying for the service, and provide the external assurance information at a laterstage

GRI reserves the right to delay the start of its review if the right documentation is not provided,
irrespective of whether the Reporting Organization and/or a Third Party has paid the invoice.
Required documents for the GRI-ESRS Linkage Service: final version of the GRI content
index, in Excel format.
Organizations are required to submit a final version of their GRI content index, in Excel format.
This implies that:•••

No modifications to the GRI content index submitted will be applied during the GRI-ESRS
Service provision.
If requesting the GRI-ESRS Linkage Service in combination with a Content Index Service,
the GRI content index in Excel format must correspond to the version of the document thatreceived the mark. On the contrary, the service will be considered as a GRI-ESRS Linkage
Standalone service, and the corresponding price will apply.
Please consider that no placeholder for the mark will be required for a GRI-ESRS Linkage
Service – Standalone, as no mark is provided for this service.

GRI reserves the right to delay the start of its review if the right documentation is not provided,
irrespective of whether the Reporting Organization and/or a Third Party has paid the invoice.

Disclosure labels and titles
In the reports submitted for the GRI Content Index Services, GRI disclosures should be clearly
distinguished throughout the report using disclosure labels. Disclosure labels help report readers
to navigate and locate the information that is relevant to the disclosures they have a particularinterest in and, as a result, improve the transparency of reporting. The use of disclosure labels is
not a requirement of the GRI Standards, but it is strongly recommended that they be included, andthey will be reviewed as part of the GRI service.
To complete a Content Index Service, it is a requirement that a full disclosure title for eachdisclosure must be included verbatim in the report.
Please review our Methodology document for more information on disclosure labels and titles, aswell as applicable exceptions.

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Languages of the reported information
GRI accepts reports for the GRI Services in any language. If the report is to be published in several
languages, GRI will perform the service in one language only, on the version requested by thereporting organization.
For additional language versions not reviewed by GRI, it is the responsibility of the Reporting
Organization and/or a Third Party to guarantee the correct translation of all disclosures and the GRI
Standards. In case GRI has requested changes during the service process, these changes mustalso be implemented in the additional language versions.
Please review our Methodology document for more information on the language of the reported
information.

2.2 Service procedure: step-by-step
The application for a Content Index Service includes the following steps:

Reportreceived forthe service• if received
before 10 AM
CET/CEST service
confirmed on
the same day• if received
after 10 AM
CET/CEST service
confirmed on
the next day

Updated report
received for theserviceFirst
feedbackround• GRI reviews
the reportand sharesthe feedbackin X days as
per the reportservices
timelines
below

GRI reviews the
updated report• if received
before 10 AM
CET/CEST review starts
on the sameday
• if received
after 10 AM
CET/CEST review starts
on the nextday

Serviceclosed• If allfeedback
has been
implemented, GRI willproceed toclose theservice• If there is still
open
feedback,
GRI reviews
and shares
the updated
feedbackwith theorganization• GRI sends
the servicesmark• Organization
receives thecustomersatisfaction
surveyThe application for GRI-ESRS Linkage Service in combination with a Content Index Service
includes the following steps.
Report received
for the service• if received before
10 AM CET/CEST- serviceconfirmed on thesame day• if received after
10 AM CET/CEST- serviceconfirmed on thenext day• The service isperformed as per
workflow 1 above.

Content Index
Service closed• GRI sends theservices mark
• GRI requests the
final reviewed
content index tobe delivered in
Excel format

Excel GRI content
index received forthe service• if received before
10 AM CET/CEST- review starts on
the same day• if received after
10 AM CET/CEST- review starts on
the next day• GRI reviews thecontent index andshares the output
in X days as per
the reportservices timelines
below

Service closed• GRI delivers theoutputs of the
GRI-ESRS
Linkage Service
and closes theservice• Organization
receives thecustomersatisfaction
surveyPage 4 of 8

The application for a GRI-ESRS Standalone service includes only the last two steps in the graphabove.
Email confirmation and service performance
A complete application constitutes the sign-up form and the report. For all complete service
applications submitted to GRI before 10.00 AM (CET/CEST) will be confirmed on the same working
day. For all complete applications sent to GRI after 10:00 AM (CET/CEST), GRI Services will
confirm the service and the timeline for the first round of feedback on the next working day.
Our operating hours are Monday - Friday, 09:00 – 17:30 (CET/CEST). For all completed
applications received during non-working days or Dutch public holidays, GRI Services will confirm
and start performing the service on the next working day. A list of Dutch public holidays can befound here.
Invoice
Shortly after the service has been confirmed, an invoice will be sent by email to the relevant contact
person indicated under the invoicing details section of the sign-up form. The invoice must be paidin line with these Terms and Conditions and the Pricing Policy. The applicant will be responsible forany costs, including bank transfer costs, local withholding taxes and other costs, that may be
incurred by GRI when the relevant fees are paid, and should ensure that these are accounted for
before applying for the service.
Feedback timelines
GRI Services offers two timelines: Regular and Fast Track. All services are performed in line withthe regular timeline, unless the Reporting Organization and/or a Third Party has opted for the Fast
Track timeline, which is available for an additional fee.

Service

Regular Timeline
Fast Track TimelineFirst Round
SubsequentFirst Round of
Subsequentof Feedback
Rounds of
Feedback
Rounds of(working
Feedback(working
Feedbackdays)(working days)
days)(working days)
For reports based on the Universal Standards 2021

Content Index – Essentials

6 days3 days3 days2 days

For reports based on the Universal Standards 2021 and for Sector Standards’ users
Content Index – Advanced

8 daysService
GRI-ESRS Linkage Service (ifRegular Timeline
8 dayscombined with a Content Index Service,this service will be performed after thecompletion of the Content Index Service)

If combined, timeline starts fromthe day after the Content Index
Service is completed.

SDG Mapping

5 days

5 days2 daysFast Track Timeline
5 daysIf combined, timeline starts from the day after
the Content Index Service is completed..

In line with the timeline of the selected content index service

First feedback – Content Index Service
Reporting Organization and/or a Third Party will receive the first round of feedback in line with thetimelines outlined above. Reporting Organization and/or a Third Party should expect to receive thefeedback at the end of the working day (CET/ CEST).
Feedback – GRI-ESRS Linkage Service
Reporting Organization and/or a Third Party will receive a unique round of feedback, with all thedeliverables, in line with the timelines outlined above. Reporting Organization and/or a Third Party
should expect to receive the feedback at the end of the working day (CET/ CEST).

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Submission of an updated report – Content Index Services
After addressing the points raised in the first round of feedback, the Reporting Organization and/or
a Third Party should provide the GRI Services team with an updated version of the draft report.
If GRI Services team receives an updated report before 10:00 AM (CET/CEST), GRI will begin thereview on the same working day. For updated reports sent after 10:00 AM (CET/CEST), GRI
Services will begin the review on the next working day.
Subsequent feedback(s) – Content Index Services
If GRI’s initial requirements for completing the service have not been implemented in full, GRI will
provide the reporting organization with a second round of comments. Please refer to the table
above for the applicable timelines. The reporting organization is required to submit updated
versions of the draft report until all GRI's feedback has been addressed. If further rounds of
feedback are required, the best way to approach this will be discussed during the service. GRI
reserves the right to charge additional fees if the user requires:•••If agreed by the GRI Report Services, to exceptionally shorten the feedback deadlines
outlined in this document, for any service turnaroundIf there is any clear negligent behavior of the user in the implementation of feedback in thereport, and because of that the number of subsequent feedback rounds is more than two.
If, after the service is closed and the mark delivered, the user modifies the report and asks
for additional reviews, this will be considered as a full new service and charged accordingly.

The Reporting Organization and/or a Third Party should expect to receive feedback by the end of
the working day (CET/ CEST).

2.3 Formal completion of the service – Content
Index Services
GRI will complete the Content Index Service by issuing a service mark and providing anaccompanying statement summarizing the work carried out by GRI Services team to complete theservice.
Service MarkThe service mark represents formal confirmation that a report has successfully completed a GRI
Content Index Service in a particular year.
The marks are issued in .png format and must be placed horizontally. The following requirements
must also be adhered to:•

No alterations to the mark are permitted. This includes, but is not limited to, changes in
the color, proportion, or design of the mark, or removal of any words, artwork, or trademark
symbols. In addition, GRI marks may not be animated, morphed, or otherwise distorted inperspective or appearance.

•

The mark must be included and clearly visible on the first page of the GRI content index of
the final version of the report without further amendment.

•

The mark cannot be used in any other location in the report, on the organization’s website,or any other communications. Changes to the organizational mark are not allowed and it
should be included in the report “as is”.

•

The mark can be used both electronically and in print, provided that both versions are
identical. The mark can be used in a translated version of the report provided that thecontent of the two versions of the report is identical and the statement for the service
specifies the language of the report that completed the service.

Page 6 of 8•If, after having received the mark, any changes are made to the elements of the report thatare within the scope of the service (detailed in the Methodology), the mark is no longer
valid, and the reporting organization must remove the mark from the report immediately.

GRI reserves the right to review and alter the service mark and its permitted use at any time. If suchchanges affect reports that have already been through a service, it will be GRI's responsibility tocontact the Reporting Organization and/or a Third Party affected.
Statement
The statement communicates the way that GRI Report Services have reviewed certain aspects of
the reported information, in line with the methodology of each service. The statement must beplaced on the same page as the service mark. Reporting organizations are requested to include
the wording below to clarify the scope of the service and to avoid the need for additional explanationof the service's methodology in their report. In case the Reporting Organization and/or a Third Partyplans to use the service mark in a translated version of the report, the statement for the service
should explicitly state which language version was reviewed during the service.
The statements for each service are provided below.
ServiceStatement
For reports based on the Universal Standards 2021
For the Content Index – Essentials/Advanced Service, GRI
Content Index – Essentials
Services reviewed that the GRI content index has beenpresented in a way consistent with the requirements fororreporting in accordance with the GRI Standards, and that the
information in the index is clearly presented and accessible toContent Index - Advanced
the stakeholders.
For the Content Index – Essentials/Advanced Service, GRI
Content Index – Essentials
Services reviewed that the GRI content index has beenWith Reference option
presented in a way consistent with the requirements fororreporting with reference to the GRI Standards, and that theContent Index – Advanced
information in the index is clearly presented and accessible toWith Reference option
the stakeholders.
GRI Services reviewed the correct mapping of the GRI
disclosures presented in the GRI content index to Sustainable
SDG Mapping Add-On
Development Goals (SDGs), based on the “Linking the SDGs
and the GRI Standards” document and the GRI disclosures.
The above statements may be translated into local languages as long as the translated content
reflects the original statement and includes the full name of the service in English.

2.4 Formal completion of the service – GRI-ESRS
Linkage Service
GRI will complete the GRI-ESRS Linkage Service by issuing three deliverables included in theservice, for internal use of the reporting organization. This service does not include any subsequent
reviews, nor GRI will provide a service mark or statement once completed.

3. FEES & PAYMENT CONDITIONS
Please review the Pricing Policy for information and conditions that apply towards payments for the
GRI Services.
GRI reserves the right to transfer unpaid invoices to a third party debt collection agency.

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4. CONFIDENTIALITY
When carrying out the Service, GRI will require access to unpublished reports and reported
information. As a result, GRI will be in possession of information that is confidential and of strategic
importance to the reporting organization (“Confidential Information”). Without limiting the generalityof the foregoing, GRI will:••

not disclose or discuss the Confidential Information, in whole or in part, with any person otherthan employees or representatives of GRI to the extent required to perform the service;
if and when requested, immediately return all hard or digital copies of the Confidential
Information to a person nominated by the reporting organization or their representatives ordestroy or delete the same as requested.

There shall be no obligation of confidentiality with respect to any information that:a) is required to be disclosed by GRI by any law, regulation, judicial or administrative process,or in accordance with applicable professional standards or rules, or in connection withlitigation or arbitration pertaining to the service;b) is or becomes publicly available other than as the result of a disclosure in breach hereof;c) becomes available to GRI on a non-confidential basis from a source that GRI believes is
not prohibited from disclosing such information to GRI; ord) is already known by GRI without any obligation of confidentiality with respect thereto.
In no event shall GRI or their respective personnel be liable to the reporting organization for any
loss of use, data, goodwill, revenues, or profits or any consequential, special, indirect, incidental,
punitive or exemplary loss, damage or expense as a result of using the service.
This agreement and all connected rights and obligations shall be governed by and construed inaccordance with Dutch law. All disputes arising in connection with this agreement shall be finallysettled by means of arbitration under the Rules of Het Nederlands Arbitrage Instituut (theNetherlands Arbitration Institute), by one or more arbitrators appointed in accordance with suchrules. The place of arbitration shall be Amsterdam, the Netherlands. The arbitration procedure shallbe conducted in the English language. The arbitration court shall decide in accordance with therules of law.

5. COMMUNICATION WITH GRI
Reporting organizations that apply for GRI Services provide GRI with a contact person who will be
the main contact person during the Service.
As a benefit of receiving a service from GRI, designated contact person(s) for the reportingorganizations may receive information on how to improve the current or future reports, otherservices that they may benefit from to improve their future report, as well as customer satisfaction
surveys related to the service.
Such communication can happen during the service, as a follow-up of the service or after theservice is completed. If at any point, the reporting organization and designated contact person
would like to stop receiving these messages, they can let GRI Services team know by email.

6. CONTACT
Any questions or comments should be sent to the GRI Services team atreportservices@globalreporting.org.

Stay in touch
Barbara Strozzilaan 101
1083 HN Amsterdam
The Netherlands

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