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

Item 03 – GRI Topic Standards –Labor Topics – Draft project proposal
For GSSB approval
Date

11 June 2022

Meeting

7 July 2022

Project

GRI Topic Standards – Project Labor related Standards

Description

This document sets out the draft project proposal to review the labor-related GRI
Topic standards (8 at a minimum) in a programmatic approach.
This is presented for Global Sustainability Standards Board (GSSB) discussion
and approval to send to the GRI Board and Stakeholder Council for feedback.
After feedback from the GRI Board and Stakeholder Council has been received
and incorporated, the Standards Division will present the proposal to the GSSB forfinal approval (by correspondence), in accordance with the Due Process Protocol.

123456789101112This 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. TheGSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.
© GRI 2022

13Contents
Project background ................................................................................................................................. 3
Project objectives .................................................................................................................................... 4
Division of responsibilities ....................................................................................................................... 5
Technical Committee ....................................................................................................................... 5
Advisory Group ................................................................................................................................ 5
Timeline ................................................................................................................................................... 6

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Project background15
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As part of the GSSB Work Program 2020-2022, the Global Sustainability Standards Board (GSSB)
has identified the need to review the labor-related GRI Topic Standards.

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In 2017, the Global Sustainability Standards Board (GSSB), GRI’s independent standard-settingbody, initiated the project to review the GRI Sustainability Reporting Standards (GRI Standards)
related to human rights. The main objective of the project was to align with the latest key authoritativeintergovernmental instruments, such as the United Nations (UN) Guiding Principles on Business andHuman Rights (Guiding Principles, UNGPs) and the Organization for Economic Co-operation andDevelopment (OECD) Guidelines for Multinational Enterprises.

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The review was split into two phases:
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Phase 1: Conceptual review of the human rights-related content within the GRI Standards
and overall alignment with key authoritative intergovernmental instruments.
Phase 2: Review of individual GRI Topic Standards with human rights and labor-related
content (e.g., GRI 408: Child Labor, GRI 409: Forced or Compulsory Labor), and thedevelopment of new Topic Standards or disclosures as needed.

Based on the recommendation for Phase 1, the Universal Standards were revised. Phase 1 wasconcluded with the publication of the Universal Standards GRI 1, 2, and 3 in October 2021.
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As the starting point for Phase 2 of the review, the Standards Division conducted a scoping survey
from 24 March until 19 May 2021. The objective of the survey was to identify the priority labor/humanrights issues for the review of the Topic Standards. The initial results were presented at the GSSB
meeting in July 2021. Based on the results of the scoping survey, the Standards Division started theinterpretation and further analysis of the data to identify:
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Whether the proposed revision/ additional topics fall within the scope of GRI Standards;
Whether existing GRI Standards cover the priority issues;
Under which Topic Standards these should be best addressed;
Prioritization of topic;
Recommendations for the next steps of the project.

The need for revision of existing and development of new disclosures for the labor-related Topic
Standards was identified. This is in line with the increasing recognition of the need for more effective
protection of human rights as included in the international conventions. It is also in line with the needfor productive employment and decent work as the key elements for achieving fair globalization andpoverty reduction as a driver of sustainable development, as indicated in the International Labor
Organization (ILO) Decent work 2030 agenda for sustainable development. Organizations’ impact on
their workforce and workers up- and downstream is one of the most direct ways human and laborrights are affected.
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The human rights-based approach and due diligence as the cornerstone of the Universal Standards
will be the basis for revising the Labor-related Topics Standards.

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Labor and human rights subjects and topics raised for review:

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Working conditions and working hours;
Social dialogue, including freedom of association and collective bargaining;
Non-discrimination and harassment;
Diversity, equality, and inclusion;
Fair pay, living wages, and a living income;Child labor forced and compulsory labor;
Skills development, life-long learning, and employment generation for certain social groups;
Social protection;
Impacts on workers in the organization’s value chain related to the above sub-objectives;
Just transition (the consideration of the workers when shifting to a low carbon economy);

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Project objectives

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Review at a minimum, the following labor-related GRI Topic standards in a programmatic approach:

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GRI 202 Market Presence 2016 is part of the program as this contains labor-related disclosures.

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The GRI 414 Supplier Social Assessment 2016 will be researched as part of the review, containing
labor and human rights-related disclosures. The GRI Standards already cover decent working
conditions in the value chain (and supply chain), but more guidance may be needed.

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The review includes but is not limited to the assessment of the current disclosures. Emerging topics
like decent work, labor practices, and human rights related to the gig and platform economy will beresearched and discussed.

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Disclosures in the Topic Standards may need to be deleted, revised, or added due to the new 2021
Universal Standards with the inclusion of a Human Rights and due diligence approach. This could
also lead to recommendations for withdrawal or merging of Topic Standards.

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Recommendations for developing new labor-related Topic Standards are part of the project objective.

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Due to this project’s complexity, a programmatic approach will be chosen. A programmatic approachallows the grouping of the related topics and subjects into several projects. The different projects canbe run in parallel, and we can ensure an integrated approach with an aligned set of standards as theoutcome.

77The following GRI Topic Standards are not foreseen in the revision program:

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GRI 202 Market Presence 2016;
GRI 401 Employment 2016;
GRI 402 Labor/management Relations 2016;
GRI 404 Training and Education 2016;
GRI 405 Diversity and Equal Opportunity 2016;
GRI 407 Freedom of Association and Collective Bargaining 2016;
GRI 408 Child Labor 2016;
GRI 409 Forced or Compulsory Labor 2016.

GRI 403 Occupational Health and Safety 2018, as this was revised more recently;
GRI 406 Non-discrimination 2016 is not limited to non-discrimination in the workplace. TheStandards Division believes that the revision of this subject area requires a holistic approachentailing a separate Technical Committee or Working Group.
GRI 410 Security practices 2016, the standards division expects a similar holistic approach. It isadvised to approach the review from the perspective of operating in conflict areas (this is also
how it is addressed in the Sector Standards).

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Division of responsibilities

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Technical Committee

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108109The GSSB will appoint a Technical Committee (TC) of six expert members responsible for the reviewof the labor-related Topic Standards. With the focus on labor-related topics, a TC composition isproposed where workers and employers have an equal voice.
The TC will be composed of two representatives nominated by the International Labour Organization(ILO), two representatives representing the International Trade Union Confederation (ITUC) and theGlobal Unions Federations (GUFs), and two employer representatives (appointed by the International
Organization of Employers) to contribute their expertise to the revision and technical review of theLabor-related Topic Standards supported by the GRI Standards Division.
In line with the Due Process Protocol, the TC 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 TC is satisfied that it has a proposed (set) of draft standard(s) that is ready for public
consultation, the draft(s) are presented to the GSSB for approval.
The overall work of the Technical Committee should support sustainability reporting as promoted bythe GRI Sustainability Reporting Standards (GRI Standards), which is to 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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Advisory Group

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The GSSB will establish an Advisory Group (AG) with independent experts to support and advise theTC in the content development process. A call for experts will be launched inThe GSSB will appoint independent experts with relevant knowledge and expertise for specific labor
topics. The experts are appointed for the period of the entire labor revision program. The membershipof this AG should reflect a balance of all constituencies as defined in the GSSB Terms of Reference
but represent at least the following constituencies: academics, meditation institutions, and financialinstitutions.

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Timeline
As explained in the project objectives, a programmatic approach is chosen, and several projects willbe run in different phases with different timelines, part in parallel.
Most of the TC and AG’s work is expected to be carried out through a series of meetings between
September 2022 and December 2023. This project is envisioned to commence in September 2022.
Table 1, outlines the anticipated project duration. Starting the content development in September, thephases and milestones would look the following for the first set of Topic Standard(s) to be revised.

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Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
gssbsecretaria@globalreporting.org
Table 1: Estimated duration of Topic Standards project for Labor~Duration(months)

Phase

Project commencement

1u

GSSB approval of Technical Committee
Open call & recruitment of Advisory Group2u

GSSB approval of Working Group membership
Content development TC / AG

13u

GSSB approval first set of exposure drafts
Public comment period first set of standards
Analysis of public comments and revision offirst draft(s)GSSB approval of first set of final standard(s)36Analysis of public comments and revision ofsecond set
GSSB approval second set of final standards
Total (months)

u1u

GSSB approval of second set of exposure drafts
Public comment period second set of standards

Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month
1
2
3
4
5
6
7
8
910
1112
13
14
15
16
17
18
1920
21
22
23
24
25

36u

136

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