Unit of competency Outline

Date retreived
22/07/2026 7:06 PM AWST

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Report to Global Reporting Initiative guidelines

Report to Global Reporting Initiative guidelines

Unit of competency
National Code
MSS015006A
State Code
D7735
TGA Status
Replaced
DTWD Status
Replaced
Current Release Number
1.00
Current Release Date
18/07/2011
State Implementation and Classification
Approved Date
12/06/2014
Field of Education
100705 - Written Communication
Original Release Date
12/06/2014
Nominal Hours
70
Description
This unit of competency covers drafting reports to meet the Global Reporting Initiative (GRI) guidelines and to self declare the application level.
Notes
Elements and Performance Criteria
1 Determine GRI report content, quality and boundary
  • 1.1 Identify appropriate report scope
  • 1.2 Identify appropriate report boundaries
  • 1.3 Identify appropriate application level
  • 1.4 Identify any appropriate supplements to the report
  • 1.5 Determine the implications for scope, boundaries, application level and supplements of the report
  • 1.6 Confirm the adoption of GRI factors with relevant stakeholders
2 Draft GRI standard disclosures
  • 2.1 Identify data required to complete standard disclosures
  • 2.2 Negotiate with relevant stakeholders to obtain any required data not currently available
  • 2.3 Ensure systems are in place to convert data to required information
  • 2.4 Ensure the timely availability of the required information
  • 2.5 Draft standard disclosures
3 Draft any GRI supplements
  • 3.1 Identify data required to complete supplements
  • 3.2 Negotiate with relevant stakeholders to obtain any required data not currently available
  • 3.3 Ensure systems are in place to convert data to required information
  • 3.4 Ensure the timely availability of the required information
  • 3.5 Draft supplements
4 Validate report meets application level requirements
  • 4.1 Compile GRI report
  • 4.2 Audit report for compliance with requirements
  • 4.3 Review and adjust report as required
GRI
The GRI is a network-based organisation that has developed the world’s most widely used sustainability reporting framework. For the purpose of this unit, the GRI also refers to the GRI sustainability reporting guidelines also known as the G3 guidelines.
GRI terms used in this unit have the meaning given to them by the GRI
GRI sustainability reporting guidelines
A GRI sustainability report must comply with the guidelines in terms of:
content, including materiality, stakeholder inclusiveness, sustainability context and completeness
report quality, including reliability, clarity, balance, comparability, accuracy and timelines
report boundary
profile disclosures on strategy and analysis, organisation profile, report parameters and governance
management approach
performance indicators
sector requirements listed in GRI sector supplements
Note: not all GRI guideline categories are listed
Standard disclosures
Standard disclosures means those things included in all GRI reports as defined by the GRI
Supplements
Supplements means those additional things it is agreed to report as defined by the GRI
Application level
Application level is the level C, B or A as defined by the GRI
Data
Data includes:
information on past and current performance
performance indicator trends over time
information from along the value chain, both internal and external to the organisation
Overview of assessment
A person who demonstrates competency in this unit must be able to must prepare reports to GRI guidelines and to self-declare the application level.
Critical aspects for assessment and evidence required to demonstrate competency in this unit
Assessors must be satisfied that the candidate can competently and consistently apply the skills covered in this unit of competency in new and different situations and contexts. Critical aspects of assessment and evidence include:
demonstrating knowledge of GRI sustainability reporting guidelines also known as the G3 guidelines
matching GRI guidelines to an organisation’s operations
producing report according to GRI guidelines.
Context of and specific resources for assessment
This unit of competency is to be assessed in the workplace or a simulated workplace environment.
Assessment should emphasise a workplace context and procedures found in the candidate’s workplace.
This unit of competency may be assessed with other relevant units addressing sustainability at the enterprise level or other units requiring the exercise of the skills and knowledge covered by this unit.
The competencies covered by this unit would be demonstrated by an individual working alone or as part of a team.
Method of assessment
In all cases, practical assessment should be supported by questions to assess underpinning knowledge and those aspects of competency which are difficult to assess directly.
Where applicable, reasonable adjustment must be made to work environments and training situations to accommodate ethnicity, age, gender, demographics and disability.
The language, literacy and numeracy demands of assessment should not be greater than those required to undertake the unit of competency in a work-like environment.
Guidance information for assessment
Replaced By
State Code National Code Title Type
BAL17 MSS015006 Report to Global Reporting Initiative guidelines Unit of competency
State Code National Code Title Type
D552 MSS50111 Diploma of Sustainable Operations Qualification
J131 MSS50112 Diploma of Sustainable Operations Qualification