Introduction to the GRI Standards

Webinar 1 of the six-part GRI Standards In Practice Series

An exclusive program for the GRI GOLD Community
Presenters

Rumyana Taneva
Coordinator
Corporate & Stakeholder Engagement
GRI

Tamara Bergkamp
Manager
Standards
GRI
How to use WebEx
 GRI Standards In Practice Webinars

Topic Date Time

Introduction to the GRI Standards 19 April 8.30 AM CET & 4.30 PM CET
Review of Management Approach and Topic- 3 May 9.00 AM CET & 4.30 PM CET
Specific Standards
An Update on the Revised Standard GRI 303: 11 September 9.00 AM CET & 4.30 PM CET
Water
GRI and the Sustainable Development Goals September 9.00 AM CET & 4.30 PM CET
(date TBD)
An Update on the Revised Standard GRI 403: 11 October 9.00 AM CET & 4.30 PM CET
Occupational Health & Safety
Materiality & Boundary: A Deep Dive November 9.00 AM CET & 4.30 PM CET
(date TBD)

Registration links for future sessions and recordings of past sessions are available on the GOLD private pages.
Today’s agenda

Item Presenter
Welcome and introduction Rumyana Taneva
Introducing the GRI Standards Tamara Bergkamp
How to use the set of Standards Tamara Bergkamp
Overview of the Universal Standards: Tamara Bergkamp
GRI 101 and GRI 102
Q&A Tamara Bergkamp
Conclusion and next session Rumyana Taneva
Introducing the GRI Standards
The GRI Standards

• The GRI Standards create a common language for

organizations and stakeholders, with which the economic,
environmental, and social impacts of organizations can be
communicated and understood.

• The Global Sustainability Standards Board (GSSB) is an

independent standard-setting body created by GRI. The
GSSB is responsible for setting globally-accepted
sustainability reporting standards, according to a formally
defined 'Due Process Protocol'.
Evolution of the GRI Guidelines and Standards

2016
2013 GRI Standards
2011 G4 Guidelines
G3.1
2006
G3 Guidelines 2015
2002 GRI establishes
G2 Guidelines separate Standards
Board (GSSB)
2000
G1 – First ever Guidelines released

1997
GRI founded in Boston by UNEP, Ceres, and the Tellus Institute
Why use the GRI Standards?

The GRI Standards deliver:

• A flexible and future-proof structure: ensuring the GRI
Standards remain up-to-date and relevant
• Greater suitability for referencing in policy initiatives: to
help drive further uptake of credible sustainability
reporting
• A global common language for non-financial information:
one universal framework to meet all sustainability
reporting needs, from comprehensive reports to issue-
specific disclosures
The GRI Standards
 The GRI Standards

The set of GRI Standards includes:

• 3 universal Standards, applicable to all
organizations
• 33 topic-specific Standards, organized into
Economic, Environmental, and Social series
Organizations select and use only the relevant
topic-specific Standards, based on their material
topics.
In addition, GRI Standards Glossary, 2016

The Standards will be required for all reports or

other materials published on or after
1 July 2018 – earlier adoption is encouraged.
The G4 Guidelines remain in effect until this date.
 GRI Standards Glossary 2016

• Terms and definitions applied in the context of using the

GRI Standards for sustainability reporting
• Where a term is not defined in the GRI Standards
Glossary, definitions that are commonly used and
understood apply

For example:

employee
individual who is in an employment relationship with the
organization, according to national law or its application
worker
person that performs work
(Notes are added to this definition)
 Two basic approaches for using the GRI Standards

• The GRI Standards are designed primarily to be used together to

prepare a report in accordance with the Standards
Preparing a report • This signals that the Reporting Principles have been applied, and
in accordance with that the organization has identified and reported on all material
the Standards topics
• Core and Comprehensive options

• Selected Standards can also be used to report specific

Using selected GRI information
Standards • This is called a ‘GRI-referenced’ claim and must clearly reference
which Standards or sections have been used
 GRI Standards claims

Section 3 of GRI 101: Foundation

• Includes criteria to make a claim of being in accordance
with the Standards (Core and Comprehensive)
• Includes criteria and to use selected Standards with a
‘GRI-referenced’ claim
• Sets out specific wording for all claims to be used in
published materials with disclosures based on the
Standards
• Using the GRI Standards requires notifying GRI of the
use of the Standards
Categories of content

3 distinct categories of content:

• Requirements (‘shall’)
• Mandatory to comply with all applicable
requirements for a report in accordance with
the Standards (Core or Comprehensive
option)
• Recommendations (‘should’)
• Particular course of action is encouraged, but
not required
• Guidance (‘can’, ‘may’, etc.)
• Background information, explanations and
examples
Inside each Standard
How to use the set of Standards
 The GRI Standards are designed to help organizations
communicate about their impacts on the economy, the
environment, and society – and thus how they
contribute towards the goal of sustainable
development
How to use the GRI Standards?
How to use the GRI Standards?
Overview of the Universal Standards:
GRI 101 and GRI 102
 GRI 101: Foundation
The starting point for using the GRI Standards

Introduction
Section 1: Reporting Principles
Section 2: Using the GRI Standards for sustainability reporting
Section 3: Making claims related to the use of the GRI Standards
Key terms
 GRI 101 Section 1: Reporting principles

• The Reporting Principles for defining report content help organizations decide which content to
include in the report.
• The Reporting Principles for defining report quality guide choices on ensuring the quality of
information in a sustainability report.
 GRI 101 Section 1: Reporting Principles
The Materiality Principle

The report shall cover topics that:

• Reflect the reporting organization’s significant
economic, environmental, and social impacts; or
• Substantively influence the assessments and
decisions of stakeholders

 ‘Impacts’ refers to effects on the economy, the environment,

and/or society (does not focus on impacts on the organization)
GRI 101 Section 2: Using the GRI Standards for sustainability
reporting

The basic process for sustainability reporting

• Applying the Reporting Principles
• Reporting general disclosures
• Identifying material topics and their
Boundaries
• Reporting on material topics
• Presenting information
Frequently Asked Questions

• How do I make a claim that a report has been prepared in

accordance with the Standards?
Frequently Asked Questions

• How do I make a claim that a report has been prepared in

accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
Frequently Asked Questions

• How do I make a claim that a report has been prepared in

accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
• Have the in accordance criteria changed compared to G4?
Frequently Asked Questions

• How do I make a claim that a report has been prepared in

accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
• Have the in accordance criteria changed compared to G4?
• Is external assurance or certification required to use and
reference the GRI Standards?
Frequently Asked Questions

• How do I make a claim that a report has been prepared in

accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
• Have the in accordance criteria changed compared to G4?
• Is external assurance or certification required to use and
reference the GRI Standards?
• What sector-specific guidance is available for use with the GRI
Standards?
Frequently Asked Questions

• How do I make a claim that a report has been prepared in

accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
• Have the in accordance criteria changed compared to G4?
• Is external assurance or certification required to use and
reference the GRI Standards?
• What sector-specific guidance is available for use with the GRI
Standards?
• Has the Materiality principle changed in the GRI Standards?
Frequently Asked Questions

• How do I make a claim that a report has been prepared in

accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
• Have the in accordance criteria changed compared to G4?
• Is external assurance or certification required to use and
reference the GRI Standards?
• What sector-specific guidance is available for use with the GRI
Standards?
• Has the Materiality principle changed in the GRI Standards?
• Should a organization report on the impacts on their business?
Frequently Asked Questions

• How do I make a claim that a report has been prepared in

accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
• Have the in accordance criteria changed compared to G4?
• Is external assurance or certification required to use and
reference the GRI Standards?
• What sector-specific guidance is available for use with the GRI
Standards?
• Has the Materiality principle changed in the GRI Standards?
• Should an organization report on the impacts on their business?
• Any other questions?
 GRI 102: General Disclosures

Includes disclosures about the reporting organization and its

reporting practice, organized in six sections:
1. Organizational profile. Overview of an organization’s
size, geographic location, and activities.
2. Strategy. Overview of an organization’s strategy with
respect to sustainability.
3. Ethics and integrity. Values, principles, standards, and
norms of behavior.
4. Governance. Governance structure and composition,
its role in areas such as in risk management, evaluating
economic, environmental and social performance and
remuneration and incentives.
 GRI 102: General Disclosures
Continued

5. Stakeholder engagement. Overview of an organization’s

approach to stakeholder engagement, identifying and
selecting stakeholders, approach and key topics and
concerns raised, among others.
6. Reporting practice. Overview of the process to define
the content of its sustainability report and to identify
its material topics and their Boundaries. And basic
information about the report, the claims made about
the use of the GRI Standards, the GRI content index,
and the organization’s approach to seeking external
assurance.
Frequently Asked Questions

If an organization cannot provide the information required by a

disclosure, how can the organization be in accordance with the
Standards?
Frequently Asked Questions

If an organization cannot provide the information required by a

disclosure, how can the organization be in accordance with the
Standards?

For more information see GRI 101, tables 1 and 2, on pages 23 and 24
Conclusion and next session
 Next session: How to use the GRI Standards?

Webinar 2

Review of Management
Approach and Topic-Specific
Standards

3 May 2018
9.00-10.00 AM CET
&
4.30-5.30 PM CET

Registration links for this and all other future sessions as well as recordings of past sessions are available on the GOLD private pages.
 Announcements
Are you a sustainability professional with
expertise on waste? GRI is looking for project
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standard. Don't miss this opportunity to shape
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The call for nominations for Project Working
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Find out more and apply:
http://bit.ly/GRIWasteDisclosuresReview
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the development of consolidated, globally
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For more information and to register, visit our
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contact Simone Warren at
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Get in touch

GRI Standards Division

For all questions about the GRI Standards
Standards@globalreporting.org

Corporate & Stakeholder Engagement Team

For resources, registration and additional support
GOLD@globalreporting.org
 THANK YOU
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