Business participants’ COPs are classified in one of three categories, based on a self-assessment of the COP’s content::
NOTE: The GC Learner category is for COPs that did not meet all minimum requirements. Companies who submit COPs in this category will be given a one-time, 12-month “Learner” grace period from the date of submission of their COP to submit a new COP that meets all minimum requirements. The Global Compact office provides companies in the Learner Platform support and assistance.
The Global Compact encourages companies to use other complementary reporting frameworks to create their COPs as they see fit. For example, the GRI G3.1 or G4 Guidelines are a recommended option for communicating progress on the ten principles at any level. The Global Compact and GRI offer a "Making the Connection” document to illustrate how the two initiatives complement each other.
Likewise, Global Compact participants are welcome to use the new International Integrated Reporting <IR> Framework, released at the end of 2013 following a three-month global consultation led by the International Integrated Reporting Council (IIRC). 15 Global Compact LEAD participants continue to participate in the Pilot Programme Business Network, and the Global Compact also holds seats on the IIRC Council and Working Group. To learn about the Global Compact's relationship to the emerging <IR> movement, please read the 2-page Brief for Business Participants: Integrated Reporting (pdf).
UN Global Compact