Standards for reporting on pollution-related disclosures
In March 2024, the Global Sustainability Standards Board (GSSB) approved a new Topic Standard project for pollution. A dedicated working group will be recruited starting April 2024 and appointed in September 2024, targeting the release of public exposure draft(s) for Q3 2025.
The project will follow the GSSB's Due Process Protocol. Get familiar with the GSSB Terms of Reference for more details.
Pollution of air, water and soil significantly impacts the environment, biodiversity, human health and quality of life. According to the World Health Organization (WHO), “Ambient (outdoor) air pollution in both cities and rural areas was estimated to cause 4.2 million premature deaths worldwide per year in 2019”. Furthermore, “(outdoor) air pollution in both cities and rural areas was estimated to cause 4.2 million premature deaths worldwide per year in 2019”.
Global organizations are every day more committed to reducing pollution, and reporting by businesses plays a key role as well. The new Topic Standard will provide disclosures facilitating reporting of emissions into air, soil, and water, including management strategies for emissions and response to critical incidents.
Read the project proposal for more information.
The project includes the revision of the following disclosures:
It will however look at pollution more broadly, to reflect the latest internationally agreed best practices, and relevant intergovernmental instruments. Two overarching themes have been identified: emissions to air, soil and water, and critical incident management.
GRI Topic Standard Project for Pollution – Project proposal | file | 14 Mar 2024 | English | 491 KB |
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