We get a lot of questions about 'in accordance' reporting.
This is 'in accordance' according to GRI:
The decision to report 'in accordance' with the Guidelines is an option, not a requirement. It is designed for reporters that are ready for a high level of reporting and who seek to distinguish themselves as leaders. Organizations that wish to identify their report as prepared in accordance with the Guidelines must meet five conditions.
Two key conditions are:
(1) Respond to each core indicator by either (a) reporting on the indicator or (b) explaining the reason for omission of each indicator; and
(2) Include a statement signed by the Board or CEO attesting that the report is a balanced and reasonable presentation of the organisation's sustainability performance.
The in accordance conditions help to advance GRI's commitment to achieving improved report comparability and quality.