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Introduction
GRI Standards
▪ Is issued by the Global Sustainability Standards Board (GSSB)
▪ Used by organizations to report about their economic, environmental, and/or social impacts
▪ Has certain universal standards [101 (Foundation), 102 (General Disclosures) & 103
(Management Approach)]
▪ Has certain topic specific standards [ 200 (Economic), 300 (Environmental) and 400 (Social) ]
▪ A report in accordance with the GRI Standards demonstrates a full and balanced picture of an
organization’s material topics and related impacts, as well as how these impacts are managed
▪ The Global Reporting Initiative Standards (GRI Standards) come into force in July 2018
Overview of the set
of GRI Standards
Reporting Principles
• Accuracy
• Stakeholder Inclusiveness
• Balance
• Sustainability Context
• Clarity
• Materiality
• Comparability
• Completeness
• Reliability
• Timeliness
Reporting Content
Materiality
▪ 1.1 The reporting organization shall identify its stakeholders, and explain how it has
responded to their reasonable expectations and interests
Tests
• The reporting organization describes the stakeholders to whom it considers itself accountable
• The report content based on the outcomes of stakeholder engagement processes used by the
organization as required by the legal and institutional framework in which it operates
• The report content includes outcomes of any stakeholder engagement processes undertaken
• The outcome of the stakeholder engagement processes are consistent with the material topics
included in the report
Sustainability Context
1.2 The report shall present the reporting organization’s performance in the wider
context of sustainability
Tests
The report should indicate a reporting organization’s
• understanding of sustainable development, drawing on objective and available information,
and authoritative measures of sustainable development, for the topics covered;
• performance with reference to broader sustainable development conditions and goals, as
reflected in recognized sectoral, local, regional, or global instruments;
• performance in a manner that communicates its impacts and contributions in the said
geographic contexts;
• description of how economic, environmental, and/or social topics relate to its long-term
strategy, risks, opportunities, and goals, including in its value chain.
Completeness
1.4 The report shall include coverage of material topics and their Boundaries,
sufficient to reflect significant economic, environmental, and social impacts, and
to enable stakeholders to assess the reporting organization’s performance in the
reporting period
Tests
The report
▪ takes into account impacts the reporting organization causes, contributes to, or is directly
linked to through a business relationship, and covers and prioritizes all material information
on the basis of the principles of Materiality, Sustainability Context, and Stakeholder
Inclusiveness;
▪ includes all significant impacts in the reporting period, and reasonable estimates of
significant future impacts when those impacts are reasonably foreseeable and can become
unavoidable or irreversible;
▪ does not omit relevant information that substantively influences stakeholder assessments
and decisions, or that reflects significant economic, environmental, and social impacts.
Other parts of GRI Reports ( Universal
standards)
GRI 102: General Disclosures GRI 103: Management Approach
▪ Disclosure 103-1 Explanation of the
• Disclosures 102-1 to 102-13 (Organizational profile) material topic and its Boundary
▪ Disclosure 103-2 The management
• Disclosure 102-14 (Strategy) approach and its components
i. Policies ii. Commitments iii. Goals and
• Disclosure 102-16 (Ethics and integrity) targets iv. Responsibilities v. Resources vi.
Grievance mechanisms vii. Specific actions,
• Disclosure 102-18 (Governance) such as processes, projects, programs and
initiatives
• Disclosures 102-40 to 102-44 (Stakeholder ▪ Disclosure 103-3 Evaluation of the
engagement) management approach
i. the mechanisms for evaluating the
effectiveness of the management approach; ii.
• Disclosures 102-45 to 102-56 (Reporting practice) the results of the evaluation of the
management approach; iii. any related
adjustments to the management approach.
Economic Standards
Additional requirements
▪ 2.7 When compiling the information specified in Disclosure 302-4, the reporting
organization shall:
2.7.1 exclude reductions resulting from reduced production capacity or outsourcing;
2.7.2 describe whether energy reduction is estimated, modeled, or sourced from direct
measurements. If estimation or modeling is used, the organization shall disclose the methods
used.
Reporting recommendations
2.8 When compiling the information specified in Disclosure 302-4, the reporting organization
should, if subject to different standards and methodologies, describe the approach to selecting
them
Example of a topic-specific GRI Standard (Cont.,)