gssbsecretariat@globalreporting.org

Item 02 – GRI Topic Standard Projectfor Pollution – Draft project proposal
For GSSB discussion and approval
Date

1 March 2024

Meeting

14 March 2024

Project

GRI Topic Standard Project for Pollution

Description

This document sets out the draft project proposal to review the pollution-related
disclosures and Topic Standards. This document is for GSSB discussion and final
approval in accordance with the Due Process Protocol.

This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. The
GSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2024

Contents
Project background ................................................................................................................................. 3
Project objectives .................................................................................................................................... 5
Project approach ..................................................................................................................................... 5
Division of responsibilities ....................................................................................................................... 7
Timeline ................................................................................................................................................... 7
Assumption and risks .............................................................................................................................. 8
Annex Non-exhaustive list of identified authoritative references ............................................................ 9Annex Timeline ..................................................................................................................................... 11

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Project background

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As part of the GSSB Work Program 2023-2025, the Global Sustainability Standards Board (GSSB)
has identified the need to review the pollution-related GRI disclosures, including, but not limited to, therevision of Disclosures 305-6 Emissions of ozone-depleting substances (ODS) and 305-7 Nitrogenoxides (NOx), sulfur oxides (SOx), and other significant air emissions in GRI 305 Emissions 2016 andDisclosure 306-3 Significant spills in GRI 306 Effluents and Waste 2016.

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In October 2016, the GSSB initiated a project to revise GRI 303: Water 2016 and the effluents-related
disclosures from GRI 306: Effluents and Waste 2016. In this revision, it was decided not to include
Disclosure 306-3 Significant spills in the revised GRI 303: Water and Effluents 2018, as it was not
exclusively relevant to the topic of water and effluents. The proposal was to develop a new GRI Topic
Standard to report spills and leaks and their impacts, after which the GRI 306: Effluent and Waste
2016 will be withdrawn. Additionally, the Sector Program proposed to broaden the scope to criticalincident management.

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Next to Disclosure 306-3 Significant spills of GRI 306: Effluents and Waste 2016, the revision will
include non-GHG air pollutants as covered in Disclosures 305-6 and 305-7 of GRI 305: Emissions
2016. These disclosures are not part of the climate change revision project. Based on further
discussions and inputs from stakeholders, the revised scope will be broadened to include different
kinds of pollutants that can affect soil, water, and air and, consequently, biodiversity and humanhealth.

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22Furthermore, the new Topic Standard will address reporting disclosures for emerging subjects suchas plastics pollution (when not addressed by GRI 301: Materials 2016 and GRI 306: Waste 2020) andhazardous substances (when not addressed by GRI 301: Materials 2016 and GRI 306: Waste 2020).

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Pollution is a broad topic as many pollution-related substances and emissions affect the environment,
including biodiversity, human and animal health, quality of human life, and their socio-economic
position. For example, the WHO mentions that ‘Ambient (outdoor) air pollution in both cities and rural
areas was estimated to cause 4.2 million premature deaths worldwide per year in 2019’. 1 Anotherexample is that 16% of China’s soil is polluted, and there are approximately three million potentiallypolluted sites in the European Economic Area and the West Balkans. 2 A healthy soil is important for
agriculture and biodiversity3, but it is also better at storing carbon dioxide (CO2).4

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In this Topic Standard project, the pollution-related disclosures will be revised to align withinternationally agreed best practices, the latest developments, and relevant authoritativeintergovernmental instruments in the field of pollution.

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Pollution can be linked to all Sustainable Development Goals (SDGs). For example, the health andproductivity of workers is related to the end of poverty (SDG 1), or pollution reduction can promote
gender equality through reducing the burden of fetching clean water, providing cleaner indoor air

1 World Health Organization (WHO), Ambient (outdoor) air pollution, https://www.who.int/news-

room/fact-sheets/detail/ambient-(outdoor)-air-quality-and-health, accessed on 6 December 2023.
2 Food and Agriculture Organization (FAO), Soil pollution. A hidden reality, 2018.
3 Food and Agriculture Organization (FAO) and United Nations Environment Programma (UNEP),

Global assessment of soil pollution - Summary for policy makers, 2021.
4 Food and Agriculture Organization (FAO), What is carbon soil sequestration?,

https://www.fao.org/soils-portal/soil-management/soil-carbon-sequestration/en/, accessed on 6
December 2023.

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quality, and contributing to better health (SDG 5). 5 In particular, addressing pollution contributes toachieving the following SDG targets:6••

Target 3.9: By 2030, substantially reduce the number of deaths and illnesses from hazardous
chemicals and air, water, and soil pollution and contamination.
Target 12.4: By 2020, achieve the environmentally sound management of chemicals and all
wastes throughout their life cycle, in accordance with agreed international frameworks, andsignificantly reduce their release into air, water, and soil in order to minimize their adverse
impacts on human health and the environment.

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In addition, the UN Office of the High Commission on Human Rights aims to promote a human rightsbased approach to environmental laws and policies. A clean, healthy, and sustainable environment is
instrumental to human rights.7 Currently, the relationship between human rights and the environmentis examined by two special rapporteurs, one on human rights and the environment and one on toxics
and human rights.

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The Organisation for Economic Co-operation and Development (OECD) Guidelines for multinational
enterprises8 set clear expectations for businesses. This includes taking responsibility for the impacts
businesses cause and those they contribute to or are linked by their business relationships, including
air, water, and soil pollution. Additionally, the OECD supports governments with respect to chemicalsafety and biosafety. It has also adopted the ‘Decision-Recommendation of the Council concerning
Chemical Accident Prevention, Preparedness and Response’.9 This decision recommendation is
supported by Guiding Principles for Chemical Accident Prevention, Preparedness and Response.10

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The United Nations United Nations Environment Programme (UNEP), United Nations Economic
Commission for Europe (UNECE), World Health Organization (WHO), Food and Agriculture
Organization (FAO), and International Maritime Organization (IMO) have developed and adopted
several legally binding documents that aim to combat pollution. Examples of pollutants include
hazardous air pollutants (HAP), nitrogen oxides (NOx), ozone-depleting substances (ODS), particulatematter (PM), persistent organic pollutants (POP), sulfide oxides (SOx), volatile organic components(VOC). These documents are related to emissions into air, soil, and water. See the annex Nonexhaustive list of identified authoritative references.

5 For a full overview see figure 4 (p.9) in United Nations Environmental Assembly (UNEA),

Implementation plan ‘Towards a pollution free planet’, 2019.
6 GRI, Goals and targets database, https://www.globalreporting.org/goals-and-targets-database/,

accessed on 6 December 2023.
7 United Nations Human Rights Office of the High Commissioner (UNCHR), Climate change andenvironment, https://www.ohchr.org/en/topic/climate-change-and-environment, accessed on 6
December 2023.
8 Organisation for Economic Co-operation and Development (OECD), OECD Guidelines for

multinational enterprises on responsible business conduct, 2023.
9 Organisation for Economic Co-operation and Development (OECD), Decision-Recommendation of

the Council concerning Chemical Accident Prevention, Preparedness and Response(OECD/LEGAL/0490) , adopted on 8 June 2023.
10 Organisation for Economic Co-operation and Development (OECD), Guiding Principles for

Chemical Accident Prevention, Preparedness and Response, 2023.

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Project objectives

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Transparency on emissions of pollutants and their sources informs stakeholders about theorganization’s significant impacts. The emission of pollutants by the organization into air, soil, andwater will be considered in this project. Pollutants such as hazardous air pollutants (HAP), nitrogenoxides (NO, NO2, NO3, NOx), ozone-depleting substances (ODS), particulate matter (PM), persistentorganic pollutants (POP), sulfide oxides (SO, SO2, SO3, SOx), volatile organic components (VOC),
microplastics, heat, light, noise, smell, and vibrations can affect the environment, human health, andsocio-economic development. The final range of pollutants will be defined depending on inputs fromexperts representing multi-stakeholder constituencies.

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This project will develop disclosures that enable organizations to report their emissions of pollutants
into air, soil, and water. They will also enable organizations to report how they manage theiremissions of pollutants, including hazardous substances, critical incidents, and emergency responsemanagement.

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Pollution can be understood as a broad topic. The the GSSB Work Program 2023-2025 foresees a
Topic Standard project for circular economy. GRI 301: Materials 2016 and GRI 306: Waste 2020 will
be revised as part of the circular economy project and will not be part of this project. Therefore,
pollution linked to the circular economy, e.g., plastic packaging that has not been correctly processed
as waste but ends up in nature or replacement of toxic materials with non-toxic materials, will not be
part of this project’s scope.

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Emissions into water are currently included in GRI 303: Water and Effluents 2018. The outcome of thescoping at the start of the project will inform GRI whether it needs to be part of this project.

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Alignment with Sector Standards

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This project proposal includes aligning existing Sector Standards with the new Topic Standards. A
subprocess will be started after the Topic Standard for pollution is published. The Standards Division
will map the new Topic Disclosures to the relevant sections in the existing Sector Standards. If the
proposed changes are not considered significant, the Standards Division will recommend that the
GSSB approve the draft revision and submit it directly for public comment. If the changes are
considered significant, the GSSB may consider the appointment of a technical committee comprisedof relevant sector experts to evaluate the proposed changes before submitting the exposure draft to
the GSSB for approval and public comment. The GSSB will approve the final draft of the aligned
Sector Standard before publication.

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Project approach96
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Due to the project’s scope, the Standards Division proposes to organize the project according to twothemes:98

Theme 1: Emissions into air, soil, and water

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The project’s first theme will explore emissions of pollutants into air, soil, and water.11 During this partof the project, several scoping activities will inform GRI whether there is a need to update existing
disclosures, including developing new disclosures.

11 Organisation for Economic Co-operation and Development (OECD), Guidelines for multinational

enterprises on responsible business conduct, 2023.

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Air

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Emissions to air can be reported using Disclosures 305-6 Emissions of ozone-depleting substances(ODS) and 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions.
Various international conventions and protocols under UNECE and UNEP inform these disclosures.
See the annex Non-exhaustive list of identified authoritative references.

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Soil

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There are no binding international agreements for emissions into soil, but in 2012, the FAO Council
adopted a resolution for the established Global Soil Partnership. The Global Soil Partnership
coordinates voluntary global initiatives on soil health. The Global Soil Partnership established theInternational Network on Soil Pollution (INSOP). INSOP brings together governments, academia,
policymakers, land users, and civil society for effective global coordination of the actions to prevent,control, and remediate soil pollution.12 Soil health is essential to food production, livelihoods,
biodiversity, and climate regulation.13 No Topic Standard covers soil health. However, GRI 13:
Agriculture, Aquaculture and Fishing Sectors 2022 does include the topic of soil health.

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Water

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Emissions into water are part of GRI 303: Water and Effluents 2018. It covers dissolved solids indischarge water. As mentioned previously, the outcomes of scoping at the start of the project will
inform GRI whether it needs to be part of this project or not.

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Theme 2: Critical incident management (including spills and leaks and emergency responsemanagement) and management of hazardous substances

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Currently, organizations can report significant spills under Disclosure 306-3 of GRI 306 Effluents andWaste 2016. The disclosure references several conventions that are still in force. 14 Previously, the
GRI Sector Standards Projects for Oil and Gas, Coal, and Mining proposed considering thedevelopment of a new Topic Standard to address critical incident management and emergency
preparedness and response.

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Currently, no dedicated topic disclosures are available for critical incident management, emergency
response management, and the management of hazardous substances that affect the environment.
Several references from authoritative international organizations exist for emergency responsemanagement. See the annex Non-exhaustive list of identified authoritative references.

12 Food and Agriculture Organization (FAO), Global Soil Partnership – International Network on Soil

Pollution, https://www.fao.org/global-soil-partnership/global-soil-partnershipinsopen/en/, accessed on
12 December 2023.
13 Food and Agriculture Organization (FAO) and United Nations Environment Programme (UNEP),

Global assessment of soil pollution - Summary for policy makers, 2021.
14 International Maritime Organization (IMO) Convention, ‘Convention on the Prevention of Marine

Pollution by Dumping of Wastes and Other Matter’ (London Convention), 1972.
International Maritime Organization (IMO) Convention, ‘International Convention for the Prevention of
Pollution from Ships (Marpol)’, 1973, as modified by the Protocol of 1978.
Ramsar Convention, ‘The Convention on Wetlands of International Importance especially as
Waterfowl Habitat’, 1994.
Basel Convention, ‘Ban Amendment to the Basel Convention on the Control of Transboundary
Movements of Hazardous Wastes and their Disposal’, 1995.

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Division of responsibilities

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The project will commence with activities and actions related to the project’s scope. The Standards
Division will conduct a scoping survey and interview experts, reflecting a balance from multistakeholder constituencies.

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Subsequently, the GSSB will appoint a working group (WG) to review the pollution-related Topic
Standards and develop new ones. The WG will be formed in accordance with the Due Process
Protocol to provide technical advice across the project and inform the development of the new
disclosures and standards as stated in the project objectives.

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The WG will provide recommendations in the following areas:• Reviewing the outcomes of the scoping actions at the start of the project.
• Developing new disclosures to include new impact areas, such as critical incident
management and soil, if indeed considered as part of the scope.
• Revising and incorporating the existing pollution-related disclosures into the new set ofpollution standards and disclosures.
• Ensuring new pollution-related disclosures are revised and developed to align with the most
updated authoritative references and other global standards setters.

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Pollution, including critical incident management, is an extensive topic and requires a broad range ofexpertise. Therefore, a public call for experts will be launched, and based on GSSB approval, a WG
will be formed to provide technical advice for developing pollution-related Topic Standards.

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In line with the Due Process Protocol, the WG should report to the GSSB and seek guidance andadvice whenever required to advance the revision program or when they cannot reach a consensus.
When the WG is satisfied that it has a proposed (set) of draft standard(s) that are ready for public
consultation, the draft(s) are to be presented to the GSSB for approval.

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The WG should support sustainability reporting as promoted by the GRI Standards, which provide
transparency on how an organization contributes or aims to contribute to sustainable development.
The Standards Division will draft the Topic Standards. The project will be conducted in accordancewith the GSSB Due Process Protocol.

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After approval of the revised Topic Standard, the Standards Division will map the changes in therevised Topic Standard to the relevant sections in the existing Sector Standards. Based on the
mapping, the Standards Division will develop a recommendation for the GSSB. In case the proposedchanges are not considered significant, the Standards Division may recommend that the GSSB go
directly to public exposure of the revised disclosures only, with an exposure period of 30 days. If thechanges are considered significant, a technical committee will be established to evaluate theproposed changes in the Sector Standard. A technical committee may be established to cover the
update as a consequence of more than one revised Topic Standard.

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Timeline

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This project is envisioned to commence in Q1 2024. Table 1, the Annex Timeline (see page 11),
outlines the anticipated project duration. The exact starting date and the predicted dates of other key
milestones will be confirmed in the final project proposal to be approved by the GSSB.

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Assumption and risks

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The success of this project proposal is based on an assumption and the management of risks thatprovide the foundation for its implementation. The assumption and risks have shaped the project’s
scope, timeline, and expected outcomes.

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The Standards Division has made the following assumption:• The timely recruitment and successful integration of key positions in the Standards Division
required to provide support in the implementation of project-related tasks (see Division of
responsibilities, including project administration, research, development of technical content,
and project management) and achievement of project objectives. Should it not be possible torecruit a sufficient number of qualified candidates within the desired timeframe to meet the
project’s staffing requirements, an amendment of the project’s proposed timelines may benecessary.

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The Standards Division recognizes the importance of this assumption and its potential impact on
project timelines and deliverables. To mitigate risks associated with recruitment and the availability of
project resources, the Standards Division has adopted a proactive recruitment strategy and isengaging reputable recruitment agencies to attract and onboard a diverse pool of qualified
candidates.

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In addition to the above assumption, the Standards Division has identified potential risks that may
impact the successful execution of the project. The following risks have been identified:• Due to the proposed length of the project, there is a possibility of unforeseen shifts indemand by organizations for disclosures to report on their impacts. This may necessitate achange in prioritizing certain themes for review and revision.
• New authoritative intergovernmental instruments and frameworks may be emerging,necessitating adjustments to the planned revision and development of technical content or an
extension of the research phase.

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To mitigate these risks, the Standards Division will implement the following strategies:• Establish a flexible and adaptive project framework that allows for iterative development andaccommodates potential changes in technical content.
• Maintain close collaboration with subject matter experts, stakeholders, and end-users to stay
updated on emerging developments and evolving needs.
• Conduct periodic reviews and assessments of the technical content against the evolving
industry standards and best practices to ensure alignment. Incorporate feedback and insightsfrom relevant experts to ensure the proposed project content remains current and relevant.

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Annex Non-exhaustive list of204

identified authoritative references

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Basel Convention, ‘Ban Amendment to the Basel Convention on the Control of Transboundary
Movements of Hazardous Wastes and their Disposal’, 1995.

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International Maritime Organization (IMO) Convention, ‘Convention on the Prevention of Marine
Pollution by Dumping of Wastes and Other Matter’ (London Convention), 1972.

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International Maritime Organization (IMO) Convention, ‘International Convention for the Prevention of
Pollution from Ships (Marpol)’, 1973, as modified by the Protocol of 1978.

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Ramsar Convention, ‘The Convention on Wetlands of International Importance especially as
Waterfowl Habitat’, 1994.

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United Nations Environmental Assembly (UNEA), ‘Zero draft text of the international legally binding
instrument on plastic pollution, including in the marine environment,’ 2023.

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United Nations Environmental Programme, ‘Basel convention on control of transboundary movementof hazardous wastes and their disposal,’ 1992.

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Organisation for Economic Co-operation and Development (OECD), OECD Guidelines for
multinational enterprises, 2023.

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United Nations Economic Commission for Europe (UNECE) Convention, ‘Geneva Protocol
concerning the Control of Emissions of Volatile Organic Compounds or their Transboundary Fluxes’,
1991.

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United Nations Economic Commission for Europe (UNECE) Convention, ‘Gothenburg Protocol to
Abate Acidification, Eutrophication and Ground-level Ozone’, 1999.

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United Nations Economic Commission for Europe (UNECE) Convention, ‘Helsinki Protocol on the
Reduction of Sulphur Emissions or their Transboundary Fluxes’, 1988.

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United Nations Economic Commission for Europe (UNECE) Convention, ‘Sofia Protocol concerning
the Control of Emissions of Nitrogen Oxides or their Transboundary Fluxes’, 1985.

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United Nations Environment Programme (UNEP) and World Meteorological Organization (WMO),
Integrated Assessment of Black Carbon and Tropospheric Ozone, 2011.

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United Nations Environment Programme (UNEP), ‘Montreal Protocol on Substances that Deplete the
Ozone Layer’, 1987.

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United Nations Environment Programme (UNEP), Standards and Codes of Practice to Eliminate
Dependency on Halons - Handbook of Good Practices in the Halon Sector, 2001.

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United Nations Environment Programme (UNEP) Convention, ‘Stockholm Convention on Persistent
Organic Pollutants (POPs)’, Annex A, B, and C, 2009.

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United Nations Environment Programme (UNEP) Convention, ‘Minamata Convention on Mercury,’
2013.

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United Nations Environment Programme (UNEP) Convention, ‘Rotterdam Convention on the Prior
Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade,
1998.

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gssbsecretariat@globalreporting.org

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Annex Timeline

This document has been prepared by the GRI Standards Division and is made available to observers at meetings of the Global Sustainability Standards
Board (GSSB). It does not represent an official position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. The GSSB isthe independent standard setting body of GRI. For more information visit www.globalreporting.org.

© GRI 2024