Global pandemics, climate change, and ongoing conflicts have put corporate transparency and supply chain impacts center stage. Governments have used legislative tools to change corporate behavior and market conditions to address these societal challenges. Disclosure policies are among the most compelling instruments at their disposal.
GRI engages with policymakers worldwide to adopt effective policies and regulatory frameworks promoting the alignment of private sector disclosures with sustainable development. We also support capacity-building efforts.
How we engage with policymakers
At the multilateral level, GRI actively engages with relevant UN agencies, such as the OECD, G7/20, while at the national level, we work with government agencies, public bodies and regulators. Our engagement in global policy conversations takes many forms: round tables, working groups, and responding to public consultations (see the list of GRI responses below this page).
Guides for policymakers
In 2024, we launched a new series of public briefing documents on key policy topics related to transparency and reporting. Each publication focuses on a specific theme, highlighting its relevance to policymakers and explaining how (mandating the use of) GRI Standards can help policymakers effectively address the topic. The available guides can be downloaded below.
To contribute to the ongoing debate on corporate accountability and the role of corporate reporting, GRI and World Benchmarking Alliance have published a joint report exploring the pivotal role of corporate sustainability reporting in advancing sustainable development agendas and fostering corporate accountability.
The main findings of this report are:
There is compelling evidence of a positive correlation between companies publishing a GRI content index and their scores in WBA’s Social Benchmark.
Companies that publish a GRI content index typically achieve CSI scores at least 47% higher than their counterparts.
Moreover, companies that demonstrate strict adherence to the GRI Standards tend to score higher than those that only partially comply with the requirements.
Carrots & Sticks
Carrots & Sticks (C&S) is a free online resource and publication capturing mandatory and voluntary policies that shape businesses' Environmental, Social, and Governance (ESG) impact worldwide. It provides an in-depth analysis of policies from over 130 countries, nearly 80 international and regional organizations, and in 38 languages.
C&S is delivered as a partnership between GRI, King's College London, the University of Edinburgh, and the University of Stellenbosch Business School. The Government of Sweden has provided financial support.
The seventh edition of C&S was launched in November 2024; it covers 2,677 policies in 38 languages, representing a 9% increase from the 2023 database.
You can download C&S 2024 directly from the database website. You can also find the link to an extract from the database ‘GRI mentions in ESG and Sustainability Policies’ below.
GRI's Input on the Element Paper on Financing for Development, October 2024
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18 Oct 2024
English
170 KB
Response to the consultation on the proposed changes to the Swiss Code of Obligations, October 2024
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14 Oct 2024
English
236 KB
GRI's response to the Chilean consultation on the Draft Regulations to Modify Integrated Annual Reporting (Spanish), September 2024
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26 Sep 2024
Spanish
207 KB
GRI’s response to the Sustainability Standards Board of Japan consultation on the public draft of the sustainability disclosure standards, July 2024
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30 Jul 2024
English
142 KB
GRI’s response to the consultation on the public draft of the sustainability disclosure standards (Korean Sustainability Reporting Standards), July 2024
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25 Jul 2024
English
146 KB
GRI’s response to China Ministry of Finance consultation on the exposure draft: ‘Corporate Sustainability Disclosure Standards – Basic Standards, June 2024
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20 Jun 2024
English
189 KB
GRI’s response to the first draft of the Climate-related Information Disclosure Guideline for Mongolian Financial Institutions, April 2024
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25 Apr 2024
English
134 KB
GRI’s response to the consultation on Shenzhen Stock Exchange Guidelines for Sustainability Reporting, February 2024
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01 Mar 2024
English
170 KB
GRI’s response to the consultation on Beijing Stock Exchange Guidelines for Sustainability Reporting, February 2024
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01 Mar 2024
English
170 KB
GRI’s response to the consultation on Shanghai Stock Exchange Guidelines for Sustainability Reporting, February 2024
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01 Mar 2024
English
170 KB
GRI's response to the Ad Hoc Technical Expert Group on Indicators (Global Biodiversity Framework), 2024
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03 May 2024
English
131 KB
GRI's response to the Securities Commission of Malysia on the proposed national sustainability reporting framework
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01 Apr 2024
English
133 KB
GRI’s response to Singapore Exchange Regulation Group on sustainability reporting
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01 Apr 2024
English
173 KB
Response to the UN WG on Business and Human Rights - Investors, ESG and Human Rights, 2023
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18 Mar 2024
English
229 KB
GRI Response To IAASB On Proposed Global Sustainability Assurance Standard - October 2023
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18 Mar 2024
English
231 KB
Australian Treasury Second Consultation - Climate-related financial disclosure, 2023
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18 Mar 2024
English
161 KB
Australian Treasury - MNE Tax Transparency (Treasury Laws Amendment), 2023
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18 Mar 2024
English
150 KB
Australian Treasury - On Disclosure Of Subsidiary Information, 2023
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18 Mar 2024
English
184 KB
Australian Treasury Consultation - Empowering to the AASB to deliver sustainability standards - December 2022
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18 Mar 2024
English
240 KB
European Commission - Products Forced Labour - November 2022
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18 Mar 2024
English
119 KB
GRI’s response to the 2022 review of the Australian Modern Slavery Act 2018 - November 2022
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18 Mar 2024
English
264 KB
Australian Treasury Public Consultation - Multinational Tax Integrity And Enhanced Tax Transparency - September 2022
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18 Mar 2024
English
222 KB
European Commission - EU Ban On Forced Labour Products - June 2022
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18 Mar 2024
English
135 KB
EFRAG Sustainability Reporting Board - Public Consultation On The First Set Of Draft ESRS - June 2022
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18 Mar 2024
English
830 KB
GRI Response US SEC Climate Disclosures May 2022
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18 Mar 2024
English
181 KB
Bursa Malaysia Public Consultation - Review of the Sustainability Reporting Requirements - May 2022
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18 Mar 2024
English
170 KB
EC Open Consultation on CSDDD - May 2022
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18 Mar 2024
English
295 KB
AASB Consultation - Extended External Reporting (EER) - January 2022
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18 Mar 2024
English
184 KB
Singapore Exchange - SGX Roadmap on Climate and Diversity Related Disclosures - January 2022
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18 Mar 2024
English
333 KB
New Zealand Parliament Public Consultation - Climate-related disclosures - November 2021
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18 Mar 2024
English
262 KB
Singapore Exchange Public consultation - Climate and Diversity, ESG Metrics - September 2021
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18 Mar 2024
English
251 KB
GRI Response UN Working Group On Business And Human Rights Extractive Sector, Just Transition And Human Rights
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18 Mar 2024
English
150 KB
Response to FASB Proposed Enhancements To Income Tax Disclosures
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18 Mar 2024
English
218 KB
Response to the IGF Mining Policy Framework draft
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18 Mar 2024
English
256 KB
Financial Conduct Authority Public Consultation - On Updating And Improving The UK Regime For Asset Management
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18 Mar 2024
English
151 KB
GRI Response To NZ Modern Slavery And Worker Exploitation, Forced Labour, People Trafficking And Slavery
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18 Mar 2024
English
163 KB
Response To UK Financial Conduct Authority (FCA) On SDR And Labels Policy Financial Conduct
