A Standard for the low-carbon transition
GRI 11: Oil and Gas Sector 2021 addresses the need for consistent, high-quality reporting to meet the transparency expectations faced by the oil and gas sector. It enables organizations to disclose their most significant impacts, both from present-day operations and the actions taken to transition to a low-carbon economy.
GRI 11 applies to oil and gas organizations irrespective of location, specialism, or size. The Standard provides clear, sector-specific guidance for reporting impacts on the economy, environment, and people – supporting decision-useful information for stakeholders to assess sustainability-related risks and opportunities.
Reporting with GRI 11
GRI 11: Oil and Gas Sector 2021 is freely available for download. The Standard is used together with the GRI Universal Standards and Topic Standards.
The latest version (V1.1) of GRI 11, published in January 2026, has been aligned with the revised GRI 101: Biodiversity 2024, GRI 102: Climate Change 2025, and GRI 103: Energy 2025 Topic Standards, containing best-in-class disclosures for reporting. The earlier version can be used until 31 December 2026, with early adoption encouraged. See the Sector Program webpage, the alignment project proposal, and the alignment FAQ document for more information, including on the public consultation and effective dates.
The development of this standard was prioritized based on the sector’s widely documented impacts across economic, environmental, and social dimensions. The Global Sustainability Standards Board (GSSB), the independent body responsible for setting the GRI Standards, appointed an expert multi stakeholder Working Group to develop the content of the Standard in 2019.
Though the project originally intended to create a Standard applicable to oil, gas, and coal organizations, during the course of the project, the GSSB decided to split its scope and develop separate standards instead – one for oil and gas, and one for coal. The development of these standards followed different timelines, with the Standard for coal launched in 2022. Learn more and download GRI 12: Coal Sector 2022 on the project webpage.
The project followed the GSSB Due Process Protocol, the implementation of which was overseen by the Due Process Oversight Committee. The public comment period for the exposure draft of the Standard ran from 8 July to 6 October 2020.
The basis for conclusions for GRI 11 provides a summary of the significant issues raised through public comments. A complete record of the received comments can be found here. It also provides a summary of how the GSSB responded to these comments based on the recommendations of the working group.
Watch this short explainer video on GRI 11: Oil & Gas.
For key documents, FAQs, resources and more, see the list at the bottom of this page.
| GRI 11: Oil & Gas Sector Standard FAQ | file | 04 Oct 2021 | English | 153 KB | |
| A Short Introduction to the GRI Standards | file | 04 Oct 2021 | English | 369 KB | |
| GRI Sector Program Description | file | 07 Feb 2019 | English | 449 KB | |
| Terms of Reference: GRI Project Working Group for the Oil, Gas, and Coal Sector | file | 27 Mar 2019 | English | 266 KB | |
| Oil, Gas and Coal Sector Standard Project Proposal | file | 26 Mar 2019 | English | 322 KB | |
| GSSB Terms of Reference | file | 18 Oct 2018 | English | 108 KB | |
| GSSB Due Process Protocol 2018 | file | 18 Oct 2018 | English | 213 KB | |
| GSSB Work Program 2020-2022 | file | 01 Dec 2020 | English | 221 KB | |
| Basis for Conclusions for GRI 11: Oil and Gas Sector 2021 | file | 04 Oct 2021 | English | 365 KB |
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