Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

Item 02 – Discussion paper GSSB
draft Work Program 2023-2025
For GSSB discussion
Date

4 October 2022

Meeting

18 and 19 October 2022

Project

GSSB Work Program 2023-2025

Description

This paper sets out the elements of the draft GSSB Work Program 2023-2025 fordiscussion at the GSSB meeting in October 2022.
This document includes input from the Standards Division, Sector Program
recommendations, and Stakeholder recommendations as presented in the 2022
GSSB meetings.

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 2022

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Contents
Contents .................................................................................................................................................. 2
Preamble ................................................................................................................................................. 3
Introduction ............................................................................................................................................. 4
Building Blocks GSSB Work Program 2023-2025 ........................................................................... 4
Review of Topic Standards ..................................................................................................................... 5
Reviewing Sector Standards ................................................................................................................... 7
Development of new Topic and Sector Standards ................................................................................. 8
Sector Program ................................................................................................................................ 8
New Topic Standards..................................................................................................................... 10
Stakeholder feedback during GSSB meetings 2022 ..................................................................... 10
Sector Program inputs to the GSSB .............................................................................................. 11
Research and Translations ................................................................................................................... 13
Research ........................................................................................................................................ 13
Translations ................................................................................................................................... 14
Annex 1: draft work program 2023 - 2025 ............................................................................................ 15
Sector Program .............................................................................................................................. 15
Topic Standards ............................................................................................................................. 16
Annex 2. Summary of input collected during projects to develop GRI Standards ................................ 19

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Preamble
The new Global Sustainability Standards Board (GSSB) Work Program 2023-2025 builds upon theachievement of the period 2020-2022. The interest in sustainability reporting is still increasing and thenumber of mandatory and voluntary policy instruments that either require or encourage organizations
to report sustainability-related information continues to rise. Over the past years GRI and GSSB haveinvested substantial time and resources in alignment of international and global sustainability
reporting standards. This resulted in strong cooperations with EFRAG and the International
Sustainability Standards Board (ISSB).
We worked closely together with the European Financial Reporting Advisory Group (EFRAG) Project
Task Force on European sustainability reporting standards (PTF-ESRS) working towards internationalsustainability reporting convergence. This experience has also strengthened our commitment toremain engaged with EFRAG post PTF.
GRI and the IFRS Foundation signed a collaboration agreement under which the GSSB and ISSB
agreed to coordinate our respective work programs and standard-setting activities.
The cooperation between GRI and the IFRS Foundation is a strong signal to capital markets andsociety that a comprehensive reporting system, which combines financial and impact materiality forsustainability reporting, is possible on a global scale. Aligning GSSB established and widely adopted
standards for sustainability impacts with the investor-focused standards being developed by the ISSB
will benefit both companies and investors, as well as a wide range of stakeholders around theworld.These collaborations with partners will be part of the next GSSB work program.Throughout
2022, key stakeholders and institutions from different constituencies have shared their relevant
perspectives on what should be considered in the next GSSB work program period.
VisionThe GSSB strongly believes in a vision of a single, coherent global set of sustainability reporting
standards alongside, and interconnected to, the established international financial reporting regime.
The GSSB is committed to playing a leadership role in the consolidation of efforts that are underway.
Through its independent multi-stakeholder standard-setting activities, the GSSB aims to reduce theburden on reporting organizations and facilitate an informed dialogue and decision-making based on
consistent and comparable information.
As the entity responsible for maintaining the world's most widely used and comprehensive
sustainability reporting standards, the GSSB acknowledges its central role and responsibility tocontribute to a global reporting regime which combines GRI standards for sustainability impacts with
the investor-focused standards being developed by the ISSB. The GSSB stays committed to aneffective future sustainability reporting regime and one that supports the public interest in addressing
the mounting global sustainable development challenges.
Strategy
To accomplish the vision an ambitious work program for 2023 to 2025 is developed to ensure theacceleration in the frequency of delivering and publishing new and revised GRI Standards. The GSSB
will ensure that all its standard-setting activities are organized to achieve tangible and practicalconvergence of all leading standards, frameworks, and similar initiatives. All standards projects aredesigned to deliver on this vision, with the explicit commitment to collaborate with the relevant
standard setters and frameworks.

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Introduction
The Global Sustainability Standards Board is responsible for setting the globally accepted standards
for sustainability reporting – the GRI Sustainability Reporting Standards (GRI Standards).
Established as an independent governance body under the auspices of GRI, the GSSB is formed of
15 members representing a wide range of expertise and multi-stakeholder perspectives onsustainability reporting. The GSSB operates under the GSSB Terms of Reference to oversee thedevelopment of the GRI Standards according to a formally defined due process.
The GSSB works exclusively in the public interest and according to the vision and mission of GRI.
This document outlines all the elementsocks of the draft work program of the GSSB for the years
2023 to 2025. The draft work program in Annex 1 represents a summary.
The GSSB will publish and update a project schedule annually between 2023 and 2025 on the GSSB
website.
Based on the priorities identified by the GSSB, the Standards Division will undertake this work in linewith the Due Process Protocol.

Elements GSSB Work Program 2023-2025
The Work Program 2023-2025 is based on internal and external stakeholders' feedback to the GSSB,
public consultations, and Sector Program recommendations to the GSSB.
It covers a list of priorities for the next three years, which will be explained in more detail in thisdocument, including:
•
•
•
•
•
•
•

Revision of Topic Standards
Development of new Sector Standards (according to the GSSB Sector program)
Development of new Topic Standards
Research program for both Sector and Topic Standards
Translations of new and revised Topic Standards and adapted Sector Standards
Joint standards development projects/programs with other organizations like IFRS/ISSB and
EFRAG (incl. research) and collaborations like with OECD and ILO
New revision process to preserve the linkage between Sector and Topic Standards

Strategic GSSB decisions to be made are the basis for the direction and ambition of the abovementioned priorities, like:••••

The pace of Sector Standards development for at least 40 priority sectors
Periodical revision process for the entire GSSB standards portfolio to be developed
Development of new Topic Standards required to address topics not covered by the GRI
Standards, including those identified through the Sector Program(Future) cooperation with standards-setting organizations like IFRS/ISSB, EFRAG as OECD,or ILO.

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Revision of Topic Standards
The GSSB is committed to revising all existing GRI Standards periodically to guarantee that they are
up to date, continue to promote the public interest and represent a globally relevant consensus thathas been validated through a multi-stakeholder process.
As a result, by the end of 2025, all existing GRI Topic Standards will have been revised or will be
under revision.
The GSSB will identify the priorities for the yearly review based on stakeholder feedback, including
through the GSSB's public consultations on the work program and research carried out by theStandards Division and third parties. In all cases, the GSSB will identify the most pressing needs andthe most promising opportunities to effect convergence and harmonization among sustainability
reporting standards, frameworks, and similar initiatives.
The projects (see Table 1) that are being worked on, or have already been prioritized by the GSSB,
will also be part of the next work program. These include the revision of:•••

GRI 304: Biodiversity 2016 – revision is ongoing, from 2022 until 2023;
Labor-related Topic Standards – revision started in 2022 and will continue until 2025;
Climate change-related Topic Standards – project proposal in 2022, revision until 2024.

Table 1: Topic Standard projects from 2022 that are continued in the work program 2023-2025
Topic

StatusBiodiversity

GRI 304: Biodiversity 2016

Public Comment Period
start December 2022

Revision program including
GRI 202: Market Presence 2016 (Disclosure 202-1)
GRI 401: Employment 2016
GRI 402: Labor/Management Relations 2016
GRI 404: Training and Education 2016
GRI 405: Diversity and Equal Opportunity 2016
GRI 406: Non-discrimination 2016 (TBD)
GRI 407: Freedom of Association and Collective
Bargaining 2016
GRI 408: Child Labor 2016
GRI 409: Forced or Compulsory Labor 2016
GRI 414: Supplier Social Assessment 2016 (TBD)

Labor

ClimateChangeCritical incident
management

Program started Q3 2022
Advisory Group recruitment
ongoing

GRI 302: Energy 2016
GRI 305: Emissions 2016
GRI 201: Economic Performance 2016
(Disclosure 201-2)

Draft Proposal GSSB
December 2022

GSSB priority for new Topic Standard(GRI 306: Effluents and Waste 2016: Disclosure 306-3)

Start upon resource
availability

The GSSB prioritizes the start of the following topics in the new work program based on theavailability of resources:•

Spills and leaks (Critical incident management)

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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 Standards Division proposed to develop a new standalone GRI Topic Standard to reportspills and leaks and their impacts, after which the GRI 306: Effluent and Waste 2016 will bewithdrawn. Based on research and feedback from the GRI Sector Program, it is proposed toenlarge the scope to Critical Incident Management.1•

Economic impacts

The revision of GRI 201: Economic Performance 2016, GRI 202: Market Presence 2016, and
GRI 203: Indirect Economic Impacts 2016 was prioritized by the GSSB in the previous work
program based on the feedback of reporters who indicated that the current disclosures areunclear and inconsistently interpreted and would benefit from a thorough content review.2
The labor-related disclosure of GRI 202: Market Presence 2016 will be revised in the laborproject, and the climate-related disclosure of GRI 201: Economic Performance 2016 will berevised in the climate project. It is, therefore, the right moment to revise the economic-related
disclosures in close cooperation with the labor and climate change project.
Based on initial research by the Standards Division, various topics could fall within the scope ofthe economic impacts project. These include:
o
o
o
o
o
o
o

impacts of organizations on local labor markets, including job creation
impacts on poverty alleviation, for example, through community development
monetary flows into local economies, including local procurement
investment in infrastructure and services, often tied in with community investment
securing livelihoods impacts of business models, for example, employee-owned
businesses and social enterprises
economic contributions of an organization's products and services
externalities, for example, impacts of investment decisions

1

https://www.globalreporting.org/standards/media/1789/item_05_-_gssb_project_proposal_on_spills_and_leaks.pdf;
https://www.globalreporting.org/media/bgwf4s1g/item-04-gri-sector-standards-project-for-oil-and-gas-input-on-gri-topicstandards.pdf
2

https://www.globalreporting.org/standards/media/1485/item-03-final-project-proposal-for-review-of-gri-201-202-203.pdf

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Table 2 provides the general outlook for the revision of Topic Standards by year.
Table 2: Topic Standards revision pipeline

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Development of new Topic andSector Standards
The GSSB's ambition is to ensure that the GRI Standards reflect the ongoing progression of thesustainable development agenda, that they are responsive to stakeholder expectations, and that they
continue to promote the public interest.
Therefore, part of the GSSB work program is to identify, initiate and prioritize the development of newStandards.
Priorities for the development of Standards are identified by the GSSB based on stakeholder
feedback received, including through the GSSB's public consultations on the work program, as wellas through research carried out by the Standards Division and third parties.
New Topic Standards might be required to address topics not covered by the GRI Standards,
including those identified through the Sector Program.,
In all cases, the GSSB will identify the most pressing needs and the most promising opportunities toeffect convergence and harmonization among sustainability reporting standards, frameworks, andsimilar initiatives.

Sector Program
Sustainability reporting by organizations operating within specific sectors has not consistently
addressed their most significant impacts. The GSSB has commenced the GRI Sector Program todevelop GRI Sector Standards to address this issue.
To report in accordance with the 2021 GRI Universal Standards, effective on 1 January 2023, anorganization is required to use the applicable GRI Sector Standards, if available.
The development of Sector Standards is undertaken in line with the Program description and list of
sectors [Note: a revised list of sectors has been submitted to the GSSB for approval in the Octobermeeting. If approved, this will be published along with this draft Work Program. Following approval, alink will be included.]
The GRI Sector Program aims to cover around 40 high-impact sectors. Sectors are prioritized based
primarily on their sustainability impacts. This takes into account the significance of the sector's
impacts, the size of the sector, the sector's distribution around the world, and the number oforganizations from that sector that are likely to use the GRI Standards. Other criteria for prioritizing asector include utilizing learnings and synergies from other recently developed GRI Sector Standards.
The list of sectors may be refined throughout this Work Program. Future revisions of the list will be
discussed in the public GSSB meetings and published on the GSSB website.
Following the completion of the pilot projects for the Sector Program on oil, gas, coal, agriculture,
aquaculture, and fishing, work has commenced on Priority Group 1: Basic Materials and Needs.
Table 3 lists the Sector Standards projects that have commenced in 2022 and will continue into theperiod covered by this work program.

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Table 3: Sector Standard projects from 2022 that are continued in the work program 2023-2025[Note: this table will be updated prior to release for consultation]
SectorStatusMining

Exposure draft currently being developed and expected to be submitted
for approval to be released for public exposure at the end of 2022.

Food and beverages

Project proposal approved; an open call for the working group is
expected to commence before end of 2022.

Textiles and apparel

Project proposal approved; an open call for the working group is
expected to commence before end of 2022.

Banks

To be covered under the Sector Standard Project for Financial Services;
Draft project proposal expected to be approved before end of 2022.

Insurance

To be covered under the Sector Standard Project for Financial Services;
Draft project proposal expected to be approved before end of 2022.

Capital markets

To be covered under the Sector Standard Project for Financial Services;
Draft project proposal expected to be approved before end of 2022.

The plan is to commence the development of Standards for all priority group 1 sectors during the timecovered by this Work Program. In addition to those already underway, projects for utilities, renewableenergy, forestry, and metal processing will also commence.
Table 4 outlines the complete list of Sector Standards that will be under development during this Work
Program.
Table 4: Sector Standards development pipeline3
Recently published

Ongoing

To be started during 2023-2025

GRI 11: Oil and Gas Sector 2021

MiningUtilities

GRI 12: Coal Sector 2022

Food and beverages

Renewable energy

GRI 13: Agriculture, Aquaculture andFishing Sectors 2022

Textiles and apparel

Forestry

Banks

Metal processing

Insurance
Capital markets

3

The scope and names of individual sectors may be adjusted as a result of research and stakeholder input at thecommencement and throughout the development of each sector project.

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In 2024, the potential to expand the number of Sector Standards developed simultaneously will beassessed. This may result in the commencement of Standards for sectors in Priority Group 2:
Industrial.

New Topic Standards
The following inputs have been gathered to date by the GSSB to inform the development of new
Topic Standards.

Stakeholder feedback during GSSB meetings 2022
As part of our multi-stakeholder consultation process, the GSSB invites and receives input fromstakeholders recommending future efforts in the standard setting area, particularly for the GSSB work
program 2023-2025.This feedback will alos be input to the revision of existing and development of
new GRI Standards.
In 2022 the following topics were presented to the GSSB:•

Anti-corruption

Transparency International UK invited GSSB and GRI to review the anti-corruption standards inlight of corporate transparency, research, and guidance. Transparency International UK has foundthat while transparency is becoming a norm in the corporate world, meaningful disclosures remain
limited, particularly in governance and anti-corruption. In a gap analysis conducted between open
business principles and GRI principles, findings suggest that GRI is strong on tax disclosures,
including country-by-country reporting. However, the following areas require improvement:
organizational structure transparency and beneficial ownership transparency. There is also room
for improvement in corporate political engagement transparency (GRI 415) and anti-corruption
program transparency (GRI 205).
•

Children’s rights

UNICEF invited the GSSB to put more effort into changing the child rights focus in our GRI
Standards. UNICEF has been working specifically on children's rights and how they relate tobusiness. It looks at aspects such as parents' working conditions, workplace breastfeeding, online
safety, and community and environment. Other issues include land use, relocation of communities,
access to schools, and healthcare. A child rights lens on sustainability can help to understand theroot causes and the impacts of business. Why children? Children are marginalized and vulnerable
and therefore disproportionally impacted; child labor is on the rise; two-thirds of children suffer
physical abuse, 260 million are not in school; while physical stunting impacts 150 million children.
Stunting results from early life malnutrition and has high healthcare costs. Malnutrition costs theglobal economy $3.5 trillion per year. Universal breastfeeding alone can save $300 billion. Familyfriendly policies look at three areas: time, resources, and services. UNICEF has evidence,
guidance, and tools that map to GRI and can help inform child rights disclosure. From its research,
UNICEF found that most companies surveyed used GRI Standards, which led UNICEF and GRI towork together. UNICEF Working Paper (2012) – the reporting on child rights has not progressedsince due to a lack of balance, not systematic, not holistic, and often focusing only on positive
reporting. A new study was published in 2022 and shared with GRI.
•

Animal welfare

Mercy for Animals invited the GSSB to develop relevant GRI Standards to ensure more corporate
attention to animal welfare in supply chains, creating species-specific standards, and establishing
more quantitative reporting. The use of animals in the supply chain is ubiquitous: 1.2-2.7 trillion
aquatic animals are used for feed, over 60 billion land animals are used for food, and over 192
million animals are used for scientific research. Business considerations include how animal

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welfare, corporate procurement policies, and external stakeholder responses influence one
another. The increasing prevalence of meaningful public commitments to animal welfare andglobal progress reporting are steps in the right direction.
•

International humanitarian law (IHL)

Australian Red Cross and RMIT University presented the possibility of integrating international
humanitarian law into GRI Standards and guidance: A recommendation is to develop a topicspecific IHL standard as a natural continuation of GRI's commitment to strengthening humanrights-related standards to reflect the increased attention given to conflict settings. In the interim,
the following actions are for consideration: a commitment to research into the relevance of IHL toresponsible business practices; a gap analysis of existing GRI Standards to identify potential areasfor IHL inclusion; the development of practical guidance on IHL for reporting; the inclusion of IHL
into education and training for businesses, including in relevant GRI Academy courses; andstrengthening of other relevant GRI Standards' conflict sensitivity.
•

Living wage and living income

ISEAL, on behalf of the Living Income Community of Practice, presented their considerations as
input to the GSSB work program 2023-2025. Living wage applies to an individual worker in any
sector; living income applies to a household, usually in an agricultural context. The living income
benchmark estimates the cost of a basic and decent standard of living for a household. The living
wage is the cost of a decent standard of living for a family. Adoption of the living income and living
wage concepts is growing; for example, many companies and investors use the concepts to frame
and inform strategies and make commitments. Living income was high on the agenda at the 2021
UN Food Systems Summit. For GRI's consideration, it is important to note that while living wage
and living income are highly material in most sectors, the two concepts pose different challenges inmeasurement. Measurement and reporting on living wage and living income should be truthful andmeaningful, designed to incentivize investment and drive impact.
•

Land acquisition and involuntary resettlement (land rights)

The International Finance Corporation (IFC) presented their considerations as input to the GSSB
work program 2023-2025 on transparency related to land acquisition and resettlement
The IFC Performance Standard 5: Land Acquisition and Involuntary Resettlement (PS5) is a key
reference in GRI 11: Oil and Gas Sector 2021 and GRI 12: Coal Sector 2022. PS5 applies tocases where land is acquired through expropriation or compulsory legal procedures, lands
acquired through negotiations with owners where expropriation is possible, and involuntary
restrictions on land use or access to resources for local communities. PS5 also includes
community engagement and grievance mechanisms as a part of its guidance, with reference todecision-making processes, transparent disclosures, and additional provisions for consultations
with indigenous peoples.
PS5's recommendations on resettlement and livelihood restoration planning include conducting a
census, developing a resettlement framework with room for expansion, and monitoring
implementation. Further information was provided about potential indicators, including the numberof persons displaced, the amount of land impacted, and the number of displaced persons withlivelihoods restored.

Sector Program inputs to the GSSBAlong with developing GRI Sector Standards, the GRI Sector Program supports the enhancement
and expansion of the GRI Standards by bringing to the surface issues not previously covered in the
GRI Standards.

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As part of each Sector Standards project, feedback and recommendations related to the developmentof a new Standard or the revision of existing ones are collated throughout the project. These aresubmitted to the GSSB for consideration and prioritized during the regular revision of the GSSB work
program.
Feedback collected during the development of GRI 11: Oil and Gas Sector 2021, GRI 12: Coal Sector
2022, and GRI 13: Agriculture, Aquaculture and Fishing Sectors 2022 were submitted to the GSSB atthe end of each project in the form of the following reports:•••

GRI Sector Standards Project for Oil and Gas - Input on GRI Topic Standards
GRI Sector Standard Project for Coal - Input on GRI Topic Standards
GRI Sector Standard Project for Agriculture, Aquaculture and Fishing - Input on GRI Topic
Standards

Annex 2 of this document summarizes the topics included in the first three Sector Standards for which
there is no corresponding or closely related GRI Topic Standard. It also includes topics in which
disclosure gaps were identified that are highly relevant but likely not to be unique to the sector. Of the
topics without a corresponding or closely related GRI Topic Standard, 'Climate adaptation andresilience' and 'Land and resource rights' were included in all three published Sector Standards. At
the same time, 'Rights of indigenous peoples' had substantial additional reporting for all three.
The Oil, Gas and Coal Working Group focused much of its attention on climate change-related
reporting. They consistently advocated for enhanced reporting on climate resilience, adaptation, andtransition. It was concluded that climate change, particularly the transition to a low-carbon economy,is the single most important issue for these sectors, and the existing reporting under the GRI
Standards was identified as insufficient. They specified that there is a stakeholder expectation to seereporting on aspects such as board responsibility for climate change, setting emissions targets,investment in emissions-intensive activities, climate change-related lobbying, and consideration of ajust transition.
On the other hand, the Agriculture, Aquaculture and Fishing Working Group identified areas forrefinement when reporting on natural ecosystem conversation and impacts on communities,
particularly rural or low socio-economic communities or those that rely on natural resources. Their
recommendations also suggest an alignment of scopes across employment topics. This includes theconsistent coverage of workers and employees and the potential for other under-represented or
marginalized groups to be part of disclosures focused on equity measures where relevant.
Other feedback from the Oil, Gas and Coal Working Group suggested that there are gaps in the GRI
Standards in terms of reporting on cybersecurity and data privacy, and the payments to, andcontractual arrangements between organizations and, governments. Comments arising from working
group members and collected during the public exposure of all three Standards referenced somechallenges in reporting consistently and completely on impacts experienced by local communities, on
issues of diversity and discrimination, and on impacts felt uniquely or more severely by women. The
highest volume of comments collected during the public exposures considered out of scope of the
Sector Standards projects were submitted on GRI 304: Biodiversity 2016 and GRI 305: Emissions
2016. These comments will be considered as part of the relevant Topic Standards projects.

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Update of Sector Standards
The GRI Sector Standards list the disclosures, GRI and non-GRI, identified as relevant for reportingby an organization in a sector. Most disclosures listed in a Sector Standard are drawn from the GRI
Topic Standards so revising Topic Standards creates the need to update Sector Standards that referto disclosures in the updated Topic Standards.
The planned publication of the revised GRI 304: Biodiversity will result in the first update of Sector
Standards but this process will grow in scale and complexity. As a priority in 2023, the update process
will be designed and tested to preserve the linkage between Topic and Sector Standards and ensurethat Sector Standards include references to best practice reporting on the relevant topics.

Cooperation with partners
The GSSB will continue to engage with partners like EFRAG, IFRS/ISSB, OECD, and ILO. The
cooperation with partners is part of the GSSB work program 2023-2025.
GRI and the partners share expertise to foster the swift development of international sustainability
reporting standards and at the same time the progress of converged standards at international level.
GRI and its partners will contribute to key technical projects of its counterpart. Both organisations will
have proactive observers in their respective technical groups and will promote the development ofspecific joint projects of common interest.
Cooperation is related to standards development projects, including research. For example, in thecooperation with EFRAG both organisations did and do have proactive observers in their respective
technical groups and promote the development of specific joint projects of common interest. All aim to
improve the quality of reporting using the GRI Standards, including considerations such as thestrength of governance, the consistency of reports with broader information, and the provision of
external professional services reports. All cooperations and joint standards work aim to strengthen
trust in reported information and, therefore, the GRI Standards' credibility.

Research
For Sector Standards, research is embedded in the standards development process and will therefore
be the starting point of all upcoming new Sector Standards projects in the GSSB work program. The
research needs for the revision or the development of new Topic Standards are still to be decided foreach project. For example, in 2022, the Standards Division started a research project as input to the
Climate Change Project.
Next to research for Sector and Topic Standards development, more general research projects, likeresearch as input to our cooperation with EFRAG, are part of the GSSB work program.
As a result of stakeholder feedback, two existing research items (prioritized in 2022) are on the GSSB
list and one for the public sector is new. All research work will be started and prioritized upon theavailability of resources. The GSSB could decide on other research projects.
•

Digitalization, Data protection and Privacy

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Organizations must consider the impact of digital technology, artificial Intelligence, cybersecurity, dataprocessing, and data privacy. For example, data protection and the right to privacy lie at the heart ofhuman rights. On the social aspect, disclosures are included in GRI 418: Customer Privacy 2016.
Based on the research results, further steps will be discussed.
•

Anti-corruption and Public policy

The need for the revision of GRI 205: Anti-corruption 2016 and GRI 415: Public Policy 2016 wasmentioned by several stakeholders. Based on research, further steps will be discussed.
•

Public sector

Alongside the development of Sector Standards in priority group 1 sectors, a research project tounderstand existing practices, needs, and a workable structure for sustainability reporting in the public
sector will be undertaken. The intention is that this will be collaborative, working in conjunction withexisting standard setters for the public sector to ensure access to the most useful information andalignment with other relevant initiatives.

Translations
Translations of the GRI Standards are a strategic part of the GSSB work program.
Although English is the authoritative language of the GRI Standards, authorized translations ensurethat the world's most widely used standards for sustainability reporting are accessible to a diverse
global audience. It increases the quality of reporting when the requirements are understood at allorganizational levels, from the CFO to the data providers and the report preparers.
The first translations were launched in 2017, and the goal was to provide authorized translations of
the GRI Standards in 10 key languages. This goal was reached in 2020 with the launch of thePortuguese translation.
For the next work program, the translation work will continue and increase. Translation projects will be
initiated for each GRI Standard approved by the GSSB.
https://www.globalreporting.org/standards/download-the-standards/

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Annex 1: draft work program 2023 2025
The draft work program in this Annex 1 represents a summary of all the building blocks as explainedin this document. The ongoing work of the GSSB Work program 2020-2022 (project schedule 2022)
will be a major part of the project schedule in 2023.

Sector Program
In 2023-2025, the GSSB will continue to develop Sector Standards in the order specified by thepriority list. It is planned that the development of Standards for all priority group 1 sectors willcommence during the time covered by this Work Program. The development of a Sector Standard
typically takes about 24 months to complete.
Table 5. Overview of projects for the Sector Program

Project

OutcomeDescription of the sector

Expected start

Exploration and extraction ofminerals, except coal;suppliers of equipment andservices to mining; storage
and transportation; refining
and marketing of minerals.
Manufacturing of food,beverages and tobacco.

Commenced in
2022

Development of Sector Standards
GRI Sector
Standards Projectfor Mining

Sector Standard forminingGRI Sector
Standards Projectfor Food andBeverages
GRI Sector
Standards Project
for Textile andApparelGRI Sector
Standards Projectfor Financial
Services

Sector Standard forfood and beverages

Sector Standard fortextiles and apparel

Manufacturing and retail oftextiles, apparel, footwear andaccessories.

Sector Standard forbanks

Commercial banks; consumer
finance; savings institutions;mortgage finance;
microfinance institutions
Life, non-life and reinsurance.

Sector Standard for
insurance
Sector Standard forcapital markets
Expected to beundertaken as asingle project(name TBC)

Sector Standard for
utilities

Sector Standard forrenewable energy

Asset owners and managers,
investment banks, custody,
stock exchanges.
Electricity generation (except
renewables), transmission
and distribution; gas utilities
and distributors; water utilities
and services; waste
management.
Solar and wind project
developers; biofuelsStandarddevelopment
expected tocommence in 2023
Standarddevelopment
expected tocommence in 2023
Standarddevelopment
expected tocommence in 2023

Standarddevelopment
expected tocommence in 2024

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producers; producers of fuelcells and industrial batteries.
GRI Sector
Standards Projectfor Forestry

Sector Standard forforestry

Forestry and logging,production of pulp and paper.

GRI Sector
Standards Projectfor Metal
Processing
Other projects

Sector Standard formetal processing

Steel and aluminium
production; smelting andprocessing of other metals.

Public sector
research project

A collaborative research project to understand existing
practices, needs, and structures of sustainability
reporting in the public sector.
The development of new process to update thedisclosure listed in published Sector Standards
following the update of a Topic Standard.

Development ofSector Standard
update process

Content
development
expected tocommence in 2025
Content
development
expected tocommence in 2025
2023

2023

Topic Standards
In line with the GSSB's ambition to revise all existing GRI Standards by the end of 2025 to guaranteethat they reflect the global multi-stakeholder consensus and continue to promote the public interest,
all existing GRI Topic Standards are under review. GSSB ambition is to increase the number ofprojects we are developing in parallel during the work program period from three Topic Standard
projects in 2023 to ten projects in 2025. The following projects are expected to start in 2022 or areproposed to commence during the period of the next work program. The development of a Topic
Standard takes about 24 months to complete.

Page 17 of 27

Table 6: Topic Standard projects 2023-2025
Topic
Biodiversity

StatusGRI 304: Biodiversity 2016

Publication 2023

Revision program including

Labor

Climate Change

GRI 202: Market Presence 2016 (Disclosure 202-1)
GRI 401: Employment 2016
GRI 402: Labor/Management Relations 2016
GRI 404: Training and Education 2016
GRI 405: Diversity and Equal Opportunity 2016
GRI 406: Non-discrimination 2016 (TBD)
GRI 407: Freedom of Association and Collective
Bargaining 2016
GRI 408: Child Labor 2016
GRI 409: Forced or Compulsory Labor 2016
GRI 414: Supplier Social Assessment 2016 (TBD)
GRI 302: Energy 2016
GRI 305: Emissions 2016
GRI 201: Economic Performance 2016
(Disclosure 201-2)

Spills and Leaks Critical IncidentManagement

GSSB priority for new topic standard(GRI 306: Effluents and Waste 2016: Disclosure 306-3)

Start September
2022

Start December
2022

Start Q4 2023

GRI 201: Economic Performance 2016
Economic Impacts(Disclosures 201-1, 201-3 and 201-4)
GRI 202: Market Presence 2016 (Disclosure 202-2)

Start Q2 2023

GRI 203: Indirect Economic Impacts 2016
Indigenous
Peoples and Local
Communities

GRI 411: Rights of Indigenous Peoples 2016
GRI 413: Local Communities 2016

2024

Security Practices

GRI 410: Security Practices 20162024

Public Policy

GRI 205: Anti-corruption 2016
GRI 206: Anti-competitive Behavior 2016
GRI 415: Public Policy 2016

2024

Digitalization andData Privacy

GRI 418 Customer Privacy 2016

2024

Customer Impact

GRI 416: Customer Health and Safety 2016
GRI 417: Marketing and Labelling 2016

2025

Circularity andmaterial resources

GRI 301: Materials 2016
GRI 306: Waste 2020

2025

Procurement
practices

GRI 204 Procurement practices 2016;
GRI 308: Supplier Environmental Assessment 2016;
GRI 414: Supplier Social Assessment 2016

2025

Page 18 of 27

The recommended prioritization for initiating the projects in 2023, 2024, and 2025 is based on
stakeholder feedback and the resource availability of the Standards Division. Also, therecommendations from the Sector Program to the GSSB.

Research topic projects
The Standards Division expects to have the resources available to start one of the prioritized research
projects in 2023 and one in 2024 concerning the topics digitalization, data protection and privacy(including cyber security) and anti-corruption and public policy

Page 19 of 27

Annex 2. Summary of input collectedduring projects to develop GRI
Standards

Page 20 of 27

Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

Topic
Topic

Sector Standard this topic is
included in
Overview

GRI 11

GRI 12

Comments

GRI 13Topics that feature in Sector Standards to date for which no dedicated (or closely related) Topic Standard exists and which are likely
to be relevant for more than one sector
Asset integrity
and criticalincident
management

Asset integrity and critical incident
management deal with the prevention andcontrol of incidents that can lead to fatalities,
injuries or ill health, environmental impacts,and damage to local communities andinfrastructure. This topic covers impacts fromsuch incidents.

xx

Climateadaptation andresilience

Organizations contribute to climate change
and are simultaneously affected by it. Climate
adaptation and resilience refer to how anorganization adjusts to current and anticipatedclimate-related risks, as well as how it
contributes to the ability of societies andeconomies to withstand impacts from climatechange.

xxx

GRI 11 and GRI 12 also included'transition', which covers an organization's
strategy in relation to the transition to a lowcarbon economy and the impacts of thattransition on workers and local
communities.
Two topics in Sector Standards make up
the body of 'climate change reporting' –emissions and climate adaptation andresilience. The scale of reporting
expectations for the sectors covered by GRI
11, 12 & 13, as well as intricacies related tothe structure of these topics, such as where
mitigation should be reported, madestructuring this reporting difficult.

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 2022

See summary of comments on climatechange below.
Closure andrehabilitation

At the end of commercial use, organizations
are expected to close assets and facilities andrehabilitate operational sites. Impacts canoccur during and after closure. This topic
covers impacts on the environment, local
communities, and workers.

xx

Land andresource rights

Land and resource rights encompass the rights
to use, manage and control land, fisheries,
forests, and other natural resources. An
organization's impacts on the availability andaccessibility of these can affect local
communities and other users. This topic
covers impacts on human rights and tenurerights that result from an organization's use ofland and natural resources.

xx

Forced labor &'modernslavery'

As part of a global effort, several governments
have issued legislation requiring public
reporting on addressing traditional andemerging practices of forced labor, including
modern slavery.

xx

Naturalecosystem
conversion

Natural ecosystem conversion refers tochanging a natural ecosystem to another use
or a profound change in a natural ecosystem's
species composition, structure, or function.
This topic covers impacts related to natural
ecosystem conversion, including discrete
incidents of land clearance, severe
degradation, or the introduction ofmanagement practices that lead to substantial
and sustained change in natural ecosystems.

x

Reporting in GRI 11 & GRI 12 focus on
involuntary resettlement, while reporting in
GRI 13 focuses more broadly on land andnatural resource rights (including
customary, collective, and informal tenurerights) affected by the organization's
operations

Legislation in the UK and Australia inparticular means that a level oftransparency is required of many largeorganizations. It was seen as incomplete toleave this expectation out of GRI 11 andGRI 12.
x

In many instances, natural ecosystem
conversion may be covered by the topic of
biodiversity. However, the issue of
ecosystem conservation and deforestation
is of such concern for agriculture,
aquaculture, and fishing sectors that natural
ecosystem conservation was consideredsignificant enough to constitute a separate
likely material topic. Clear and normative
expectations of responsible behavior andPage 22 of 27

transparency related to conservation anddeforestation were deemed not to be
sufficiently reflected in the current GRI 304:
Biodiversity 2016
Soil health

Soil health is the capacity of soil to function asa living ecosystem and to sustain plant andanimal productivity, promote plant and animal
health, and maintain or enhance water and air
quality. This topic covers soil erosion, soil loss,
and a reduction in soil fertility.

x

Likely to be relevant only to the sectors
covered by GRI 13 and sectors in theassociated value chain, such as the foodand beverages sector.

Pesticides use

Pesticides are chemical or biologicalsubstances intended to regulate plant growthor control, repel, or destroy any pest. This topic
covers impacts related to pesticides use,
including the impact of their toxicity on nontarget organisms.

x

Likely to be relevant only to the sectors
covered by GRI 13 and sectors in theassociated value chain, such as the foodand beverage sector.

Food security

Food security means that people have physicaland economic access to sufficient, safe, andnutritious food that is acceptable within a given
culture and meets people's dietary needs andfood preferences for an active and healthy life.
Adequate food is a human right and is crucial
to the enjoyment of all rights. This topic covers
impacts on food availability, access, use,stability, and sustainability.

x

Food security is a significant global issue
but at the organizational level, likely to be
relevant only to the sectors in the foodvalue chain.

Animal healthand welfare

Animal health and welfare refers to an animal's
physical and mental state in relation to theconditions in which it lives and dies. The 'Five
Freedoms' of animal welfare are freedom fromhunger and thirst; freedom from discomfort;
freedom from pain, injury, and disease;
freedom to express normal behavior; andfreedom from fear and distress.

x

Animal health and welfare has been
consistently identified as a topic that could
be usefully covered by a Topic Standard
and may be relevant to some sectors
outside of the food value chain, such as
pharmaceuticals. This topic presented
challenges in reaching consensus on thespecific reporting that is appropriate andPage 23 of 27

feasible and would likely benefit fromfurther dedicated discussions on the topic,
as well as reporting guidance.
Living income
and living
wage

Living income and living wage refer to suchlevel of income or wage which is sufficient toafford a decent standard of living for all
household members, including nutritious food,clean water, housing, education, healthcare,and other essential needs, such as provision
for unexpected events. This topic covers theorganization's approach to worker
compensation in the context of whether it
provides for living income or living wage.

x

Living income and living wage is forecast to
be relevant for other sectors where a large
proportion of the sector's workforce havelower wages. A body of work and common
methodologies for calculating living income
and wage across sectors and geographic
regions is emerging, not agreed. The issueof wages and wage setting is not currently
addressed in the GRI Standards, apart fromone disclosure focused on market
presence.

Economic
inclusion

Economic inclusion concerns an organization's
impacts on access to economic opportunities
for local communities and the productive
potential of actual and possible suppliers. This
topic covers economic inclusion of those withlow and/or vulnerable incomes such as
farmers and fishers, and their communities.

x

Disclosures from GRI 201: Economic
Performance 2016 and GRI 203: Indirect
Economic Impacts 2016 were identified as
relevant, and guidance for clause 1.1 in
GRI 204: Procurement Practices 2016provided the basis for additional sector
recommendations. However, there are noclear references to the concepts ofeconomic or financial inclusion in the GRI
Standards

Supply chain
traceability

Traceability is the ability to trace the source,
origin, or production conditions of raw
materials and final products. Traceability
provides a way to identify and prevent potential
negative impacts linked to an organization's
products.

x

Topics where disclosures gaps were identified that are highly relevant but likely not to be unique for the sector
Anti-corruptionxx

Additional reporting for this topic included in
GRI 11 & 12 was related to impacts ofPage 24 of 27

corruption or risks of corruption in the
supply chain, whistleblowing mechanism,
contract transparency and beneficial
ownership.
Local
communitiesxx

Rights ofIndigenous
Peoplesxx

Additional reporting for this topic included
the approach to identifying and engaging
with stakeholders in local communities, inparticular with vulnerable groups. Reporting
was also included on community healthimpacts, as well as grievances raised,address and resolved.
x

The Working Groups for all three Sector
Standards projects to date flagged that GRI
411: Rights of Indigenous Peoples 2016 ispotentially inadequate to report on therights of indigenous peoples and, inparticular, they noted the lack of reportingon free, prior and informed consent (FPIC).
This is of key relevance for any sector
engaging with indigenous peoples or when
activities may affect the rights of indigenous
peoples, including via land and resource
use.
Additional reporting for this topic included
the approach to engaging with Indigenous
Peoples and Indigenous women, seeking
FPIC and further information on theincidents reported.

Nondiscriminationand equal
opportunityx

Topic disclosures relevant to the topics of
employment practices and nondiscrimination and equal opportunity focus
primarily on employees, using comparisons
between full-time and part-time and/or

Page 25 of 27

temporary employees or by age andgender. The disclosures do not
systematically consider the differences
between the benefits and conditions
afforded to workers (who are not
employees), as compared to employees,
something which may become increasingly
relevant considering the shift in
employment arrangements and supply
chains structures. More consideration of thedisparity between employees and otherworkers may also introduce consistency
across the Standards, aligning with therevised glossary definitions for employee
and worker, introduced as part of thetransition from the G4 Guidelines to the GRI
Standards and the categories of workers
introduced as part of the GRI 403:
Occupational Health and Safety 2018.
Additional reporting for this topic included
impacts associated with the recruitment andemployment of migrant workers.
Employment
practicesx

The additional reporting for this topic
related to the recruitment practices of theorganization, non-wage remuneration andthe workers who fall outside of institutional
and legal frameworks.

Page 26 of 27

Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

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 2022