Improving the quality and consistency of sustainability reporting
A major update to the GRI Standards is currently underway. The Global Sustainability Standards Board (GSSB) has started a project to review GRI’s Universal Standards, which consist of GRI 101: Foundation 2016, GRI 102: General Disclosures 2016 and GRI 103: Management Approach 2016. The revisions seek to improve the quality and consistency of reporting as well as how organizations use the Standards to disclose their impacts on the economy, environment and the people.
This GSSB is committed to the continuous improvement of the Standards and will include the recommendations arising from the current review of GRI’s human rights-related Standards (see project page).
The GSSB initiated project consists of GRI 101: Foundation 2016, GRI 102: General Disclosures 2016 and GRI 103: Management Approach 2016.
The project focuses on the following areas:
An exposure draft was made available for a 90-day public comment period between 11 June and 9 September 2020 which received 144 submissions from organizations and individuals.
Responses received on the exposure draft have now been published.
|GRI Universal Standards explanatory memorandum||file||19 Sep 2020||English||349 KB|
|GRI Universal Standards mapping document||file||19 Sep 2020||English||189 KB|
|GSSB Due Process Protocol 2018||file||18 Oct 2018||English||213 KB|
|GSSB Terms of Reference||file||18 Oct 2018||English||108 KB|
|GSSB Work Program 2017-2019||file||31 Jan 2018||English||320 KB|