GRI application level A+ GRI reports intended to qualify for application level A+ must contain the following: – All GRI G – Management approach disclosures for each indicator category: – Respond to each core G3 and Sector supplement indicator with due regard to the materiality principle by either a) reporting on the indicator, or b) explaining the reason for its omission – External assurance on the report For a report to be recognised as GRI based, self declaration of a level is required.