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GSSB virtual meeting

14 March 2024

Session 1
Welcome to meeting
Carol Adams

Agenda – 22 February 2024
Start End Duration Session(minutes)

Agenda item

Introduced by Public/
privateWelcome to meeting
Approval of Item 01 – Draft summary of theGSSB meeting held on 16 January 2024
Approval of Item 03 – GRI Sector Standard
Project for Financial Services – Proposed
member substitution for Insurance TechnicalCommittee
GRI Topic Standard Project for Pollution –Approval of Final proposal

Carol Adams

PublicThamar Zijlstra

Public12:30- 12:35

51

12:35- 12:5015212:50- 12:55

53

Any other business and close of meeting

Carol Adams

Public12:55- 14:30

95

4

Private session

Carol Adams

Private4Scheduled approval
Item 01 – Draft summary of the GSSB meeting held on 22 February 2024

Does the GSSB approve:
Item 01 – Draft summary of the GSSB meeting held on 22February 2024

GSSB Decision 2024.04 GSSB resolves to approve Item 01 – Draft
summary of the GSSB meeting held on 22 February 2024
5GRI Sector Standard Project for Financial Services
Proposed member substitution for Insurance Technical Committee

4 mediating institutions (two academic institutions) from Europe and North America

Leaving the technical committee
5 business enterprises

Nominated to the technical committee

2 civil society representatives
2 investment institutions
3 mediating institutions
1 labor organization

6

Scheduled approvals
Item 03 – GRI Sector Standard Project for Financial Services – Proposed member
substitution for Insurance Technical Committee

Does the GSSB approve:
Item 03 – GRI Sector Standard Project for Financial
Services – Proposed member substitution for Insurance
Technical Committee

GSSB Decision 2024.05 GSSB resolves to approve Item 03 – GRI
Sector Standard Project for Financial Services – Proposed member
substitution for Insurance Technical Committee
7Session 2GRI Topic Standard Project forPollution - Approval of final
proposalThamar Zijlstra

GRI Topic Standard Project for Pollution
GSSB Work Program 2023-2025
Update GRI pollution-related disclosures to:• Align with recent developments and relevant
authoritative intergovernmental instruments

Include in the project:•••

Disclosure 305-6 Ozone-depleting substances
Disclosure 305-7 NOx, SOx, and other air emissions
Disclosure 306-3 Significant spills

Other identified new topics: plastics, critical incident management, management of hazardous
chemicals

9

GRI Topic Standard Project on Pollution
TimelineProject
initiation

Projectcommencement

Draft
development

PublicexposureStandardrevision

Approval &publication

Status• Presentation and discussion of draft proposal during GSSB meeting of 16 January 2024
• Opportunity for feedback by Stakeholder Council and Supervisory Board until 9 February 2024
• Presentation and discussion of draft proposal for approval, during GSSB meeting of 14 March 2024

10

GRI Topic Standard Project for Pollution
Theme 1: Emissions to air, soil and, waterAir• Disclosure 305-6 Ozone-depleting substances and Disclosure 305-7 NOx, SOx, and other air
emissions of GRI 306 Effluents and Waste 2016• Various authoritative documents, including:• United Nations Economic Commission for Europe (UNECE) Convention, ‘Geneva Protocol
concerning the Control of Emissions of Volatile Organic Compounds or their TransboundaryFluxes’, 1991
• United Nations Economic Commission for Europe (UNECE) Convention, ‘Gothenburg
Protocol to Abate Acidification, Eutrophication and Ground-level Ozone’, 1999
• United Nations Economic Commission for Europe (UNECE) Convention, ‘Helsinki Protocolon the Reduction of Sulphur Emissions or their Transboundary Fluxes’, 1988
• United Nations Economic Commission for Europe (UNECE) Convention, ‘Sofia Protocol
concerning the Control of Emissions of Nitrogen Oxides or their Transboundary Fluxes’,
1985

11

GRI Topic Standard Project for Pollution
Theme 1: Emissions to air, soil and, waterSoil• No GRI Topic Standards disclosures• No international legally binding document• International Network on Soil Pollution (INSOP), part of the Food and Agriculture Organisation (FAO)
Water• GRI 303: Water and Effluents 2018

12

GRI Topic Standard Project for Pollution
Theme 2: Critical incident management (including spills and leaks and emergency
response management) and management of hazardous substances• Revision of Disclosure 306-3 Significant spills in GRI 306 Effluents and Waste 2016
• Input from Sector Program: broaden to critical incident management• New authoritative reference:o United Nations Environmental Assembly (UNEA), ‘Zero draft text of the international legallybinding instrument on plastic pollution, including in the marine environment,’ 2023

13

GRI Topic Standard Project for Pollution
Changes since the GSSB meeting of 24 January 2024

• Clarified information under Theme 2: Critical incident management (including spills and leaks
and emergency response management)• Included the new alignment process between Sector Standards and Topic Standards• Other comments from the January 2024 GSSB meeting

14

GRI Topic Standard Project for Pollution
Proposed division of responsibilities and timeline15

Scheduled approvals
Item 02 – GRI Topic Standard Project for Pollution – Project proposal

Does the GSSB approve:
Item 02– GRI Topic Standard Project for Pollution –Project proposal

GSSB Decision 2024.06 GSSB resolves to approve Item 02 – GRI
Topic Standard Project for Pollution – Project proposal
16

Session 3
Any other business and close ofpublic sessions
Carol Adams

Session 4
Private session
Carol Adams

THANK YOU
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