FAQ
Frequently asked questions
General questions
- Can different people/departments work on the report?
- Is it possible to edit the report subsequently?
- Where do I find definitions of the terms and information for purchasing required data?
- Saves the application my data permanently?
- My input data is gone. What happened?
- What about data security and data protection when using 360report?
- Where is my input data saved?
- How can I terminate the licence contract?
Sustainability report
- Which sustainability standards are considered and how can I see, with which standards my report complies?
- What are the „standard disclosures“ of GRI?
- Which standard disclosures do I have to/can I report with 360report?
- In which categories are the performance indicators classified?
- What are the reporting principles?
- What is the “question of relevance”?
- Which significance do the GRI Application Levels have and which levels do exist?
- Orientation to the Global Reporting Initiative Guidelines
- The GRI Reporting Framework
- The GRI Reporting Guidelines
- Reporting according to GRI Core Performance Indicators
- Selection of the Performance Indicators to report and the Application Levels of GRI
- Further considered sustainability standards
- How can I certificate my report?
- Add report
- Edit indicators
- Add goals
- Saving input data
- Export of the report
CO2 report
- What is a CO2 or carbon footprint?
- What are CO2 or carbon equivalents?
- What is CO2 or emission compensation?
- How does emission compensation work with 360report?
- What do I report in accordance with the Greenhouse Gas Protocol?
- Which emissions are included in Scope 1, 2 and 3 of the GHG Protocol?
- Creating a report
- Calculating emissions
- Adding goals
- Saving input data
- Exporting the report
General questions
1. Can different people/departments work on the report?
The registration is valid for one person per account, so access to the report can be carried out only through a single account. Of course different people can work on the project using the same account.
2. Is it possible to edit the report subsequently?
Immediately after data input you can export your sustainability report as a PDF or Word document with the Export tab "Export". The generated Word document can be subsequently edited and formatted as desired.
3. Where do I find definitions of the terms and information for purchasing required data?
The definitions of terms as well as information about purchasing data can be found in the indicator help for every indicator. A complete list of all definitions also is also found in the glossary.
4. Saves the application my data permanently?
All entered and saved data will be saved permanently in your account. You have access to the data anytime to edit or use it again. In a future version you will also have the possibility to copy data of past years for a new report. This feature will be integrated into your account automatically.
5. My input data is gone. What happened?
After inactivity of 60 minutes you will be logged out automatically because of data security issues. If you have not saved the input data in the mask you are working on, this data will be deleted. Please save your data always by the "Save" button in case editing is interrupted.
6. What about data security and data protection when using 360report?
Your data is safe! All input data is anonymous and is not given to external parties. For transferring and saving of your personal data, 360report uses the SSL encryption method and has a SSL certification. In current browsers (e.g. Firefox) the encryption can be seen in the changed address bar and "https" in the address bar.
SSL stands for Secure Sockets Layer (also TLS, Transport Layer Security) and is a hybrid encryption protocol for safe data transfer in the internet. Web server and web browser use the protocol to create a unique encrypted channel. Every SSL certificate consists of a public and a private key. The public key is used for the encryption of input data, the private and secret key is used for the decryption. When accessing 360report through your web browser and providing information (registration, indicators etc.) our system encrypts your data and thus protects it against external access.
7. Where is my input data saved?
The input data is saved centrally on a server. In this context often the term "cloud" is metaphorically used. The server on which your data is saved is situated in Falkenstein/Vogtland, Germany, and offers the maximum degree of data security.
8. How can I terminate the licence contract?
The contract period of your 360report license contract is one year and is extended automatically for another year if you do not terminate it. You can terminate the contract written with six weeks' notice before the contract period ends. The termination must be sent in writing to 360report GmbH, Kleine Alexanderstr. 12, 10178 Berlin.
Sustainability report
1. Which sustainability standards are considered and how can I see, with which standards my report complies?
360report integrates the four most important international sustainability standards: Global Reporting Initiative (GRI), UN Global Compact, ISO 26000 und Greenhouse Gas Protocol. The structure of reporting with 360report follows the guidelines of GRI. By completely filling in the particular indicators, you simultaneously comply with the standard of GRI regarding the particularly covered category. In the Performance Indicator Overview you can see in the columns UN Global Compact and ISO 26000 which principles and issues of the regarding standards you comply with by filling in. In the generated report, you can also see how your report covers the other standards. In the automatically created index for every GRI indicator is listed individually, which indicators of the other standards correspond to your provided information.
To comply with the UN Global Compact you have to prepare a "Letter of Commitment" once as well as an annually communicate on progress. This report is integrated into 360report as an extra indicator. Fill this indicator in to comply with the UN Global Compact.
Regarding the guidelines of ISO 26000, 360report considers chapter 6. This chapter deals with the measurement of sustainability.
2. What are the „standard disclosures“ of GRI?
The GRI Guideline provides topics and information about sustainability reporting which are material for most of the organizations and stakeholders. The information is covered by three categories of standard disclosures:
- Strategy and Profile: Disclosures that set the overall context for understanding organizational performance such as its strategy, profile and governance.
- Management Approach: Disclosures that cover how an organization addresses a given set of topics in order to provide context for understanding performance in a specific area.
- Performance Indicators: Indicators that elicit comparable information on the economic, environmental, and social performance of the organization.
3. Which standard disclosures do I have to/can I report with 360report?
In the current version of 360report you have the possibility to give information about your strategy and profile. Furthermore, you can provide information about all performance indicators which are proposed by the GRI. You can choose freely which and how many indicators you want to report. Not integrated in the current version is the standardised statement about the management approach. Of course, there is the possibility of subsequently integrating disclosures about the management approach manually into your report.
4. In which categories are the performance indicators classified?
The performance indicators are classified as
- EC - Economic
- EN – Environment
- LA – Labor practices
- HR – Human Rights
- PR – Product responsibility
- SO – Society
Each category includes a Disclosure on Management Approach (‘Management Approach’) and a corresponding set of Core and Additional Performance Indicators.
Core Indicators have been developed through GRI’s multi-stakeholder processes, which are intended to identify generally applicable Indicators and are assumed to be material for most organizations. An organization should report on Core Indicators unless they are deemed not material on the basis of the GRI Reporting Principles. Additional Indicators represent emerging practice, or address topics that may be material for some organizations but are not material for others. You can choose freely which indicators you fill in.
The Disclosure(s) on Management Approach should provide a brief overview of the organization’s management approach to the Aspects defined under each Indicator Category in order to set the context for performance information. Disclosures about the Management Approach cannot be given in the current version of 360report, but it is possible to integrate them subsequently manually into the compiled report.
5. What are the reporting principles?
The first part of the guidelines includes three main aspects of sustainability reporting. The principles materiality, stakeholder inclusiveness, sustainability context and completeness are explained (1). Each of the Reporting Principles consists of a definition, an explanation and a set of tests to guide the use of the Principles. The tests are intended to serve as tools for self-diagnosis, but not as specific Disclosure items to report against. The Principles should be used together with the guidance on defining content. In the following, the principles balance, comparability, accuracy, timeliness, clarity and reliability are explained (2). The guideline includes also a set of tests for the principles that are supposed to serve for self-diagnosis.
The first part closes with a reporting guidance for boundary setting (3).
6. What is the “question of relevance”?
According to GRI, the question of relevance forms part of every indicator. The reporting organization has to provide information in a standardized way about the relevance of the indicator to the organization itself and the relevance to the stakeholders. The relevance has to be classified on a scale from "very high" to "very low". On the one hand, the question is about the significance your organization (that means management, employees, work councils etc.) attaches to the treated issue. On the other hand, it is about the significance of the issue regarding your organization from the point of view of your stakeholders (customers, suppliers, business associates etc.). That means, how important is the issue for your stakeholders.
In the exported report the question and the given information is mentioned for every indicator.
7. Which significance do the GRI Application Levels have and which levels do exist?
You can choose freely which categories and indicators are relevant to your organization and you want to include in your report. Different reported indicators will result in different GRI application levels. After having finished your report, the GRI application level confirms the extent to which it has addressed the disclosure items in GRI's Sustainability Reporting Framework and Guidelines. The levels help to make reports more comprehensible for report users by confirming the completeness and correctness of a report’s GRI Content Index - and its effectiveness as a navigation mechanism for report users.
There are three different Application Levels, A, B and C, orientated to the requirements of beginners, experienced and professional reporting organizations. GRI offers a service for organizations to have their Application Level checked.
Every organization can add a status of Plus - "+" - to an Application Level when the sustainability report has been externally assured. By now, with 360report you can achieve Level C or C+. The required disclosures can be seen in the following chart:
8. Orientation to the Global Reporting Initiative Guidelines
360report follows the Guidelines for sustainability reporting of the Global Reporting Initiative (GRI). GRI is the most established standard for sustainability reporting. In praxis, GRI is the most used standard. For this reason the structure of reporting with 360report is orientated to the GRI Guidelines which include the Reporting Framework and the Reporting Guidelines.
9. The GRI Reporting Framework
The GRI Reporting Framework is intended to serve as a generally accepted framework for reporting on an organization’s economic, environmental, and social performance. It is designed for use by organizations of any size, sector, or location. It takes into account the practical considerations faced by a diverse range of organizations – from small enterprises to those with extensive and geographically dispersed operations. The GRI Reporting Framework contains general and sector-specific content that has been agreed by a wide range of stakeholders around the world to be generally applicable for reporting an organization’s sustainability performance.
10. The GRI Reporting Guidelines
The Sustainability Reporting Guidelines (the Guidelines) consist of Principles for defining report content and ensuring the quality of reported information. It also includes Standard Disclosures made up of Performance Indicators and other disclosure items, as well as guidance on specific technical topics in reporting.
11. Reporting according to GRI Core Performance Indicators
Reporting with 360report is – in accordance to GRI – structured by the key performance indicators which are structured by different categories. Each of the categories covers an issue of sustainability:
- EC - Economic
- EN – Environment
- LA – Labor practices
- HR – Human Rights
- PR – Product responsibility
- SO – Society
12. Selection of Performance Indicators to report and the Application Levels of GRI
GRI does not require the edition of all indicators or categories. The reporting company can choose freely, which categories and indicators are relevant to it and have to be integrated into it’s sustainability report. The GRI Application Level results regarding to the reported indicators. After finishing the report, the reporting organization can declare on which basis it has used the GRI Reporting Framework.
The GRI Application Level system provides three different levels: For reporting beginners („C“), experienced reporters („B“) and reporting professionals („A“). The criteria of the different levels show the increasing application of the GRI Reporting Framework. Every organization has the option to confirm the declared GRI Level with a plus (+), C+, B+, A+, by approving the data of the report by an external third party.
With the current version of 360report, an organization can reach the Application Level C or C+. For achieving Level B or A it is necessary to give information on the Management Approach which are not yet integrated into the structure of 360report. Of course you can add this information manually into the output report. The standardized input of the Management Approach is planned to be integrated into 360report soonly.
More detailled information about GRI you find at: https://www.globalreporting.org/reporting/get-started/Pages/default.aspx
13. Further considered sustainability standards
Besides GRI, 360report takes into consideration the guidelines of the UN Global Compact, ISO 26000 and Greenhouse Gas Protocol. In the automatically generated table of contents in the output report it is listed exactly which standards the edited indicator of GRI covers issues of the other standards. The automatically generated carbon balance follows the guidelines of the Greenhouse Gas Protocol.
14. How can I certificate my report?
If you are interested in a confirmation of your self-declared Application Level, you can request a GRI Application Level Check. A GRI Application Level Check confirms the extent to which a report has addressed the disclosure items in GRI's Sustainability Reporting Framework and Guidelines. It is possible to check the level by GRI, which is supposed to help to make reports more comprehensible for report users by confirming the completeness and correctness of a report’s GRI Content Index - and its effectiveness as a navigation mechanism for report users. The Check is not an external assurance engagement. It is complementary to assurance, as it indicates the extent to which GRI's Framework has been applied. All GRI-checked reports receive the GRI Application Level Check Statement, which should be included in the published report as formal confirmation of the report's Application Level. Organizations, who are no GRI Organizational Stakeholders, have to pay a fee for the check of the Application Level.
The outcome of the Check is a formal GRI Application Level Check Statement for inclusion in your reporting.
Furthermore, it is possible to certificate the report with external assurance. For each of the GRI Application Levels - A, B and C - a "+" can be added to the Level when a reporting organization has had its reporting externally assured.
GRI has identified six key qualities for the external assurance of reports.
External assurance:
- should be conducted by groups or individuals external to the reporting organization (e. g. statutory auditor), who are demonstrably competent in the subject matter and assurance practices;
- should utilize groups or individuals who are not unduly limited by their relationship with the organization or its stakeholders to reach and publish an independent and impartial conclusion on the report;
- is implemented in a manner that is systematic, documented, evidence-based, and characterized by defined procedures;
- assesses whether the report provides a reasonable and balanced presentation of performance, taking into consideration the veracity of report data and the overall selection of content;
- assesses the extent to which the report preparer has applied the GRI Reporting Framework (including the Reporting Principles); and
- results in an opinion or set of conclusions that is publicly available in written form, and a statement from the assurance provider on their relationship to the report preparer.
GRI does not make recommendations on which assurance provider to choose or which assurance approach to use. It is expected that the reporting organization selects the assurance provider on the basis of these key qualities and, provided they are fulfilled, only then declares a "+" for its GRI reporting.
15. Add report
After logging into the platform you get automatically to the site with your report overview. Via the button „add report“ you can start immediately with compiling your report. If you click the button, an overlay appears in which you have to give information on the language, currency and metric system. By saving you get back to the report overview in which your new report is now listed. If you have already compiled reports before, in the report overview you can see a list of all these reports. By clicking “edit” in the corresponding row you get directly into the indicator overview of the report with a list of all indicators of GRI.
For insights into the platform and the entire way of compiling a sustainability report with 360report, take a look at our "How it works" page.
16. Edit indicators
In the report overview you have four different tabs: "Profile disclosures", "Performance indicators", "Goals" and "Export". Use the first two tabs for filling in your data. You can use the filter function above the table to choose which indicators should be shown. You can choose freely which indicators you want to edit and in which order. The number of indicators, which are integrated into your report, is completely your decision. Depending on if you do not, partially or completely edit an indicator, in the indicator overview appears the buttons in the column “status” with “empty”, “partially” and “completely”. This declaration serves for your own overview and has an effect on the content of your report, because only partially and completely filled in indicators appear in the output report. Empty indicators are not exported.
For insights into the platform and the entire way of compiling a sustainability report with 360report, take a look at our "How it works" page.
17. Add goals
Via the tab “goals” you get to the editing of goals for your report. By clicking “Add suggested goals” you get a list of all suggested goals, which you can overtake or modify. You also have the option to add your own goals through the button “Add own goal”. All saved goals are exported into the output report.
For insights into the platform and the entire way of compiling a sustainability report with 360report, take a look at our "How it works" page.
18. Saving input data
If you save the input data, it is saved permanently in your account. During the whole period of your licence of 360report you can access and edit the data. Please take in mind that after a phase of inactivity of 60 minutes you will be logged out automatically for safety reasons. That means, if you do not save the input data in the opened mask, the not saved data will be not available afterwards.
Please use the “Save” button always if you interrupt the work with 360report for a longer period.
For insights into the platform and the entire way of compiling a sustainability report with 360report, take a look at our "How it works" page.
19. Export of the report
After finishing the input of data and definition of goals, the report can be put out directly as PDF or Word document. Through the tab “Export” you get to an overview of all recent versions and the actual version of your report. Choose “PDF” or “Word” to generate the report. This can take a few moments. The generated report as a Word document you can edit, modify and layout with your personal design. All your input data is saved in your account so that you can work with it afterwards.
For insights into the platform and the entire way of compiling a sustainability report with 360report, take a look at our "How it works" page.
CO2 report
1. What is a CO2 or carbon footprint?
The concept of carbon footprint is to provide a basis on which climate-changing emissions can be quantitatively measured and compared. The CO2 footprint represents the emissions of an individual, a company, an organization or a product. It is the environmental impact of products or companies throughout the value chain of a product or service arising from raw materials, production, transport, trade, use, recycling and disposal. In determining it, all direct, indirect, and mobile emissions from harmful greenhouse gases should be included and reported as CO2 equivalents.
2. What are CO2 or carbon equivalents?
Not every greenhouse gas has the same influence on the climate. For example, the effect of methane is 23 times higher than that of CO2, ozone is 2,000 times higher and fluorinated hydrocarbons are 14,000 times higher. To compare the effect of different emissions they are converted to the amount of CO2 that would have the same effect. That is known as the CO2 equivalent.
3. What is CO2 or emission compensation?
It is often possible to neutralize the CO2 footprint of a product or company by investing in projects that have a positive impact on the environment that is equivalent to the calculated CO2 footprint. Examples of such projects are rainforest reforestation, renewable energy and other climate-friendly measures. Specialist companies can arrange the compensation. We cooperate with Klimarebellen. Of course can also use a company of your choice. You can make the CO2 compensation calculation easily using the CO2 calculator in 360report.
4. How does emission compensation work with 360report?
Each CO2 emission compensation performed with 360report is carefully documented. You will receive a written certificate showing the amount of compensation, with proof of the reduced CO2 emission rights as documented in the European Union Emissions Register.
360report's partner for emission balance is Zukunftswerk eG, a co-operative based in Starnberg which is authorized in the European Emissions Register. They compensate for the required quantity of CO2 emission rights on our behalf and document the decommissioning.
They are one of the few organizations on the market that use for voluntary carbon offset only those CO2 emission rights which are certified by the United Nations (UNFCCC). These CO2 emission rights are called Certified Emission Reduction (CER).
The compensation of CO2 emissions arises from the fact that CO2 emission rights are definitively withdrawn from the market and are thus decommissioned. The decommissioning of CER is documented in the emissions register of the European Union. Unlike some other organizations, we provide our customers with documented evidence of the decommissioning of CO2 emission rights accurately and promptly. In general, our customers receive evidence of decommissioning within 48 hours and a written certificate showing the amount of CO2 compensation. The registration number of Zukunftswerk in the European emissions register is EU-100-5016768-0-3.
5. What do I report in accordance with the Greenhouse Gas Protocol?
The Greenhouse Gas Protocol (GHG Protocol) is a globally recognized instrument that is used to quantify and manage greenhouse gas emissions. The various standards summarized under the GHG Protocol were developed as part of a cooperation that was concluded in 1998 between the World Business Council for Sustainable Development (WBCSD) and the World Resources Institute (WRI).
The GHG Protocol has developed guidelines for organization-wide calculations of greenhouse gas emissions, as well as for the implementation of projects for emission reduction. These are addressed to governments, businesses and other organizations. Companies increasingly use the GHG Protocol for the management of greenhouse gas emissions as part of a Corporate Social Responsibility (CSR) strategy. The emissions are divided within the scopes of the GHG protocol into 1, 2 and 3, each of which includes different types of greenhouse gas emissions. Scope 1 includes direct emissions from the company's own plants. Scope 2 emissions are indirect emissions that arise from the provision of energy to the company. Scope 3 emissions are indirect emissions (excluding those from Scope 2), arising in the entire value chain.
360report CO2 shows your emissions for each Scope and the individual emission sources within each one.
6. Which emissions are included in Scope 1, 2 and 3 of the GHG Protocol?
Scope 1
Scope 1 covers all greenhouse gas emissions arising directly from the company. These include emissions from stationary combustion sources (e.g. boilers) or mobile sources (e.g. the company's vehicles), greenhouse gas emissions from production or from chemical processes and fugitive emissions of greenhouse gases.
Scope 2
Scope 2 includes all indirect GHG emissions that arise out of the energy supply for the company, i.e. those generated by energy supply companies in the provision of electricity, natural gas or district heating.
Scope 3
Scope 3 includes all other greenhouse gas emissions that are associated with the company's activities. These include greenhouse gas emissions from outsourced divisions, waste management and recycling, and those from business travel or commuting of employees, etc. More detailed information can be found in the Guide to the GHG Protocol Scope 3 Corporate Value Chain (Scope 3) Accounting and Reporting Standard.
7. Creating a report
Each subsequent login automatically takes you to the page "Reporting". Use the "Create New Report" button to start your report. If you have already created reports, the Reports page shows a list of them. By clicking "Edit" you can access or modify an existing report.
If you create a new report, a pop-up window will open where you enter some basic details (language, currency, etc.). Save these, and you return to the report list, in which your newly created report is now listed. Once you start editing, a summary page will open with a full list of the different emissions divided into Scope 1, 2 and 3.
8. Calculating emissions
Each report contains a summary page showing a list of the different emissions divided into Scope 1, 2 and 3. You can choose which emissions you want to edit and in which sequence. Depending on whether you have not edited any fields at all, only some fields or all fields, the status field to the right of the CO2 calculation displays "empty", "partial" or "complete". The status serves as an overview for you, and it reflects the content of the report because only indicators whose status is "partial" or "complete" are transferred when exporting the report. "Empty" indicators are not exported.
9. Adding goals
In the "Goals" tab you can enter the goals to be included in the report. "Add suggested goals" displays a list of suggested objectives that you can use. Alternatively, "Add new goal" opens a pop-up window where you can enter details of your own. Save these, and you automatically return to the overview, which now includes your own goals.
10. Saving input data
Pressing the "Save" button permanently stores your entered data. You can edit the data at any time during the period of your access to 360report CO2. Please note that the data entered is not saved automatically as you go along. After 60 minutes of inactivity in an input mask, the system automatically logs out of your account for security reasons; when this happens any entered but unsaved data will be lost. Therefore, always press the "Save" button before you interrupt data processing for a long time.
11. Exporting the report
After you have finished editing, you can have the completed report output as a PDF or Word file. To do this click on "Export". This takes you to a summary page where you can choose the output format. After selecting PDF or Word, the report is automatically created. This may take a moment. You can edit the CO2 report as desired, change it, and modify the layout.
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Glossary
A list of all definitions of the terms used you find in the Glossary.