Version G3 of the GRI guidelines – valid since October 2006 – defines three different Application Levels. These levels describe the degree to which the GRI guidelines are applied. There are three levels, designated C, B and A. The "+" sign indicates that reports in question have been externally validated.

The Georg Fischer Sustainability Report 2007 corresponds to the GRI Application Level B+. GF has had this report audited by the Swiss Association for Quality and Management Systems (SQS). The validation statement is to be found on page 51 of the Sustainability Report 2007.