GSSB Work Program 2023-2025

Introduction

Contents
Preamble

3

Introduction

4

Overview of the GSSB Work Program 2023-2025

4

Development of GRI Standards

5

Revision of Topic Standards

5

Development of new Topic Standards

7

Development of new Sector Standards

7

Revision of Sector Standards

9

Implementation of GRI Standards

10Translations

10

Standard Interpretations, FAQs andguidance material

10

Digital taxonomy

10

Cooperation with partners

11

Appendix 1: Project schedule 2023

12

The Global Sustainability Standards Board (GSSB) is
responsible for setting the globally accepted standards forsustainability reporting – the GRI Sustainability ReportingStandards (GRI Standards).
Established as an independent standard-setting body under
the auspices of GRI, the GSSB is formed of 15 members
representing a wide range of expertise and multi-stakeholder
perspectives on sustainability reporting. The GSSB operates
under the GSSB Terms of Reference to oversee thedevelopment of the GRI Standards according to a formallydefined GSSB Due Process Protocol.
The GSSB works exclusively in the public interest andaccording to the vision and mission of GRI.
This document outlines all the elements of the GSSBWork Program 2023-2025. Appendix I presents the Project
Schedule 2023.
The GSSB will publish and update the project schedule in
2024 and 2025 on the GRI website.

Overview of the GSSB Work Program2023-2025
The Work Program 2023-2025 is based on stakeholder
feedback to the GSSB, including feedback received
during the public consultation on the draft work program,recommendations from GRI Topic Standards expert groups,
the Sector Program recommendations to the GSSB, andpriorities identified by the GSSB.
It covers a list of priorities for the next three years, which will
be explained in more detail in this document, including:● Development of GRI Standards○ Revision of Topic Standards○ Development of new Topic Standards○ Development of new Sector Standards○ Revision of Sector Standards● Implementation of GRI Standards● Cooperation with other standard-setting bodies andinternational organizations© 2023 GRI. All rights reserved.

2

GSSB Work Program 2023-2025

Preamble
The Global Sustainability Standards Board’s (GSSB) Work Program 2023-2025 is issued at a time when environmental andsocietal challenges have reached a new level of urgency. As custodian of the world’s most comprehensive and widely usedsustainability reporting standards, the GSSB continues with its mission to provide high-quality and up-to-date standards.
The standards drive transparency and accountability about impacts on the economy, environment, and people, including themanagement and governance oversight of those impacts. Our purpose is to promote activities consistent with the transformation
towards sustainable development in the interests of humanity and our shared environment.
The GRI Standards are a comprehensive set of standards provided as a free public good for organizations to report theirimpacts. The GSSB will ensure that the GRI Standards are developed and revised in line with expectations for responsible
business conduct and due diligence, as outlined in authoritative intergovernmental instruments. These instruments include
the UN Guiding Principles on Business and Human Rights and other instruments from the International Labour Organization(ILO) and the Organisation for Economic Co-operation and Development (OECD). This work program builds on the 2020-2022
program achievements, which led to the most significant update since the launch of the GRI Standards in 2016. The update
included the revision of the Universal Standards - the foundation of GRI reporting - and the release of the first three GRI Sector
Standards.
The Work Program 2023-2025 comes at a pivotal moment in the evolution of corporate reporting. The GSSB identifies
interoperability with other standards as a core ambition of its standard-setting activities and promotes disclosure on impacts ascomplementary, on an equal footing as disclosure on financial information. To this end, the GSSB is committed to working withstandard-setters across national, jurisdictional, and global levels. These include the International Financial Reporting Standards(IFRS) Foundation and the International Sustainability Standards Board (ISSB) to establish a comprehensive corporate reporting
regime for sustainability information. Under this regime, GRI Standards cover disclosure of the most significant impacts on theeconomy, environment, and people. This would allow organizations to identify risks and opportunities and provide sustainabilityrelated financial information to investors (IFRS Sustainability Disclosure Standards), expanded with national and jurisdictionalspecific reporting requirements.1
The mission GRI embarked on 25 years ago – to make sustainability reporting common practice – is becoming a reality.
Today 96% of the largest 250 global companies report on sustainability, of which 78% use GRI Standards. Of the 100 largest
companies in 58 countries (5800 companies globally), 68% use GRI Standards out of 79% reporting on sustainability.2 This has
been achieved partly through comprehensive policy mandates, one of which, the Corporate Sustainability Reporting Directive(CSRD) in the European Union, will enter into force in the coming years. At the same time, the GSSB will continue to support
the Sustainability Reporting Board (SRB) of the European Financial Reporting Advisory Group (EFRAG) as it develops theEuropean Sustainability Reporting Standards (ESRS). The GSSB has reserved the capacity to proactively pursue joint work
programs and standard-setting activities to support the regulatory agenda in other regions and countries.
Against this backdrop, the GSSB is committing to its most ambitious work program to date. In 2023-2025, the GSSB will
significantly scale up its standard-setting capacity to enable an ongoing review of all existing GRI Standards within a four-year
cycle. This will guarantee a set of standards to keep pace with evolving expectations about organizational transparency. The
GSSB will solidify its commitment to developing a comprehensive set of Sector Standards designed to help identify a sector’s
most significant impacts and to reflect stakeholder expectations of sustainability reporting.
The GSSB recognizes that global leadership and continuous improvement are more crucial than ever. In all its activities, fromstandard-setting and collaboration, to supporting regulatory efforts to advance GRI’s mission to make sustainability reportinga matter of course, the GSSB will aim to optimize the reporting process for those who issue reports. The GSSB will facilitate
informed dialogue based on consistent and comparable information, enabling informed decision-making by all stakeholders.

1 https://www.globalreporting.org/news/news-center/ifrs-foundation-and-gri-to-align-capital-market-and-multi-stakeholder-standards/
2 KPMG, ‘Big shifts, small steps’, Survey of Sustainability Reporting 2022.

GSSB Work Program 2023-20253

Development of GRI Standards
Revision of Topic Standards
The GSSB is committed to revising all GRI Standards periodically to guarantee they remain up to date, continue to promote thepublic interest, and represent a globally relevant consensus validated through a multi-stakeholder process.
As a result, by the end of 2025, all existing GRI Topic Standards will be revised or be under revision. The GSSB identified thepriorities (see Table 1) to revise Topic Standards based on:● recommendations from the Sector Program;● feedback from internal and external stakeholders; and● research carried out by the Standards Division and third parties.
Most of the recommendations and feedback from stakeholders and the GRI Sector Program will be considered in the revision ofexisting Topic Standards. In all cases, the GSSB identifies the most pressing needs based on stakeholder feedback, in line with
the GSSB mandated project identification and prioritization procedure described in the Due Process Protocol. In doing so, the
GSSB is also paying particular attention to enabling convergence and harmonization among sustainability reporting standards,
frameworks, and related (regulatory) initiatives.
The Topic Standard revision projects being worked on or already prioritized by the GSSB are part of the work program. These
include the revision of:● GRI 304: Biodiversity 2016 – revised Standard to be published in early 2024. In this revision, new disclosures andguidance are being developed related to reporting impacts across the supply chain, direct drivers of biodiversity loss,changes to the state of biodiversity, and impacts on people resulting from an organization’s impacts on biodiversity.
● Labor-related Topic Standards – revision started in 2022 and will continue until 2025.
The revision work takes a programmatic approach. Two sets of labor-related Topic Standards will be revised. The
first phase focuses on remuneration, working time, employment (including contractual relations, termination, majorchanges, data, and privacy), and training and education. The second phase reviews diversity, equal opportunities, nondiscrimination, freedom of association and collective bargaining, child labor, and forced or compulsory labor.
● Climate change-related Topic Standards – revision started in early 2023, with content development continuing into
2023 and 2024. In addition to reviewing existing content, the scope of this project includes the development of new
disclosures, requirements, and guidance related to climate strategy, carbon credits, transition plans, and targets fortransition to a low-carbon economy and the impacts of that transition on workers and local communities.
● Economic impacts-related Topic Standards – this project is expected to start in Q3 of 2023. The project will continue until
2025.
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 are unclear and inconsistently interpreted and would benefit from a thoroughcontent review.3
The labor-related disclosure of GRI 202: Market Presence 2016 will be revised in the labor project, and the climaterelated disclosure of GRI 201: Economic Performance 2016 will be revised in the climate project. It is, therefore, theright moment to revise the economic-related disclosures to ensure alignment and consistency with the labor and climatechange projects.
The existing disclosures of the following GRI Standards will be part of the project scope: GRI 201: Economic
Performance 2016, GRI 202: Market Presence 2016, GRI 203: Indirect Economic Impacts 2016, GRI 204: Procurement
Practices 2016, GRI 205: Anti-competitive Behavior 2016, GRI 206: Anti-corruption 2016, and GRI 415: Public Policy
2016 to represent internationally agreed best practice and align with the recent developments and the relevant
authoritative intergovernmental instruments in the field of economic impact. Based on initial research by the Standards
Division, various topics could fall within the scope of the economic impacts project. These include:○ impacts of organizations on local labor markets, including job creation;○ 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.

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

4

GSSB Work Program 2023-2025

Furthermore, at the end of 2023, the GSSB is expected to discuss a project proposal to start the revision of existing disclosuresand develop new disclosures on the topic of pollution. The proposed revision is as follows:● Pollution-related Topic Standards, including spills and leaks – 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 standalone GRI
Topic Standard to report spills and leaks and their impacts, after which the GRI 306: Effluent and Waste 2016 will bewithdrawn.4
The Sector Program proposed to enlarge the scope to Critical Incident Management. Based on further discussions and inputs
from stakeholders, the scope of the revision will be broadened to include the different kinds of pollutants and substances thatcan potentially affect soil, water, air, biodiversity, and human health.
Next to the spills and leaks disclosure 306-3 of GRI 306: Effluents and Waste 2016, the revision will include non-GHG air
pollutants as covered in the disclosures 305-6 and 305-7 of GRI 305: Emissions 2016 (these two disclosures are not part of theclimate change revision project). Furthermore, the new Topic Standard will address reporting disclosures for emerging subjects
such as plastics pollution and hazardous chemicals.
Table 1 provides the priorities for 2023 and the general outlook for the revision work of Topic Standards for 2024 and 2025. The
GSSB’s ambition is to revise or start the revision of all existing GRI Standards by the end of 2025 to guarantee that they reflect
the global multi-stakeholder consensus and continue to promote the public interest. As a result, the standard setting activity will
increase over the next three years resulting in up to ten Topic Standard revision projects in 2025. The final scope of work foreach Topic Standard project will be defined during the project proposal preparation and presented to the GSSB for approval.

Table 1: Planned Topic Standards revisions for 2023-2025
Project

Scope including but not limited to

StatusBiodiversity

GRI 304: Biodiversity 2016

Publication Q1 2024

Labor

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
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

Started Q3 2022

Climate change

GRI 302: Energy 2016
GRI 305: Emissions 2016 (Disclosures 305-1 to 305-5)
GRI 201: Economic Performance 2016 (Disclosure 201-2)

Started Q1 2023

Economic impacts

GRI 201: Economic Performance 2016 (Disclosures 201-1, 201-3, and 201-4)
GRI 202: Market Presence 2016 (Disclosure 202-2)
GRI 203: Indirect Economic Impacts 2016
GRI 204: Procurement Practices 2016
GRI 205: Anti-corruption 2016
GRI 206: Anti-competitive Behavior 2016
GRI 415: Public Policy 2016

Start Q3 2023

Pollution

GRI 305: Emissions 2016 (Disclosures 305-6 and 305-7)
GRI 306: Effluents and Waste 2016 (Disclosure 306-3)

Start Q4 2023

4h
 ttps://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-topic-standards.pdf

GSSB Work Program 2023-20255

Project

Scope including but not limited to

StatusIndigenous
Peoples and local
communities

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

Start 2024

Security practices

GRI 410: Security Practices 2016

Start 2024

Customer impacts

GRI 416: Customer Health and Safety 2016
GRI 417: Marketing and Labeling 2016
GRI 418: Customer Privacy 2016

Start 2025

Circularity andmaterial resources

GRI 301: Materials 2016
GRI 306: Waste 2020

Start 2025

Procurement
practices

GRI 308: Supplier Environmental Assessment 2016
GRI 414: Supplier Social Assessment 2016

Start 2025

Development of new Topic Standards
The GSSB identifies priorities for developing new Topic Standards based on:● recommendations from the Sector Program;● feedback from internal and external stakeholders; and● research carried out by the Standards Division and third parties.
New Topic Standards aim to address topics not covered by the GRI Standards. Stakeholders’ feedback suggested thatGRI Standards have gaps relating to cybersecurity and data privacy reporting, as well as the payments to and contractual
arrangements between organizations and governments.
The reporting on payments to and contractual arrangements will be part of the revision work of the economic impacts project tostart in 2023.
The grouping of subjects related to digitalization, data protection, cybersecurity, artificial intelligence, and privacy is prioritized by
the GSSB as a new topic to be researched in 2024.
For other potential new topics identified, the GSSB will work together with stakeholders to:a) Research a topic’s relevance to be integrated into GRI Standards.
b) Develop reporting guidance documents to assist organizations in reporting on subjects not yet covered (in detail) by the
GRI Standards.
The GSSB has identified the need for further research and the development of practical guidance on International Humanitarian
Law.

Development of new Sector Standards
Sustainability reporting by organizations operating within specific sectors has not consistently addressed their most significant
impacts. Therefore, the GSSB initiated the GRI Sector Program to develop GRI Sector Standards to address this issue. To
report in accordance with the 2021 GRI Universal Standards, effective on 1 January 2023, an organization is required to use theapplicable GRI Sector Standard, if available. Sector Standards will be developed in line with the Program description and the listof prioritized sectors.
The Sector Program will develop standards for around 40 sectors. Sectors are prioritized based primarily on their sustainability
impacts. This takes into account the significance of the sector’s impacts, the sector’s size and distribution around the world,
and the number of organizations from that sector that are likely to use the GRI Standards. Other criteria for prioritizing a sector
include learnings and synergies from other recently developed GRI Sector Standards.
The list of prioritized sectors may be refined throughout this work program’s duration. Future revisions of the list will be
discussed in the public GSSB meetings and published on the GRI website.
After the completion of the pilot projects for the Sector Program on oil, gas, coal, agriculture, aquaculture, and fishing, workcommenced on Priority Group 1: Basic Materials and Needs.

6

GSSB Work Program 2023-2025

The following sectors from priority group 1 commenced in 2022 and will continue into the period covered by this work program:● Mining● Textiles and apparel● Banks● Insurance● Capital markets
In addition, the remaining priority group 1 sector projects for food and beverages, utilities, renewable energy, forestry, and metal
processing, will also commence during the period covered by this work program. Following suggestions against developing a
singular Sector Standard for renewable energy, the names and definitions of the utilities and renewable energy sectors will becompletely revised before submitting project proposals.
Table 2 outlines the complete list of Sector Standards under development during this work program.5

Table 2: Outlook of Sector Standards development for 2023-2025
Project

OutcomeDescription of the sector

Expected start

GRI Sector Standard
Project for Mining

Sector Standard for mining

Exploration and extraction ofminerals, except coal; suppliers ofequipment and services to mining;storage and transportation; refining
and marketing of minerals

Started Q1 2022

GRI Sector Standard
Project for Textile andApparelSector Standard for textiles andapparelManufacturing and retail of textiles,
apparel, footwear, and accessories

Started Q4 2022

GRI Sector Standard
Project for Financial
Services

Sector Standard for banks

Commercial banks; consumer
finance; savings institutions;mortgage finance; microfinanceinstitutions

Start Q1 2023

Sector Standard for insurance

Life, non-life, and reinsurance

Start Q1 2023

Sector Standard for capital
markets

Asset owners and managers;
investment banks, custody, andstock exchanges

Start Q1 2023

GRI Sector Standard
Project for Food andBeverages

Sector Standard for food andbeverages

Manufacturing of food, beverages,
and tobacco

Start 2024

GRI Sector Standard
Project for Utilities (nameand description to be
confirmed)

Sector Standard for utilities

Electricity generation (except
renewables), transmission anddistribution; gas utilities anddistributors; water utilities andservices; waste management

Start 2024

GRI Sector Standard
Project for Renewable
Energy (name anddescription to be
confirmed)

Sector Standard for renewableenergySolar and wind project developers;
biofuels producers; producers of fuelcells and industrial batteries

Start 2024

GRI Sector Standard
Project for Forestry

Sector Standard for forestry

Forestry and logging; production of
pulp and paper

Start 2025

GRI Sector Standard
Project for Metal
Processing

Sector Standard for metal
processing

Steel and aluminum production;
smelting and processing of othermetalsStart 2025

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

GSSB Work Program 2023-2025

7

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

Additional research project on the public sector

While GRI Sector Standards can be used by any organization undertaking relevant public or private activities, the Sector
Program does not currently contemplate developing a standard that considers the unique perspective and functions of the public
sector. As such, a research project will be undertaken to understand existing practices, needs, and a workable structure forsustainability reporting in the public sector. The intention is that this will be collaborative, working in conjunction with the evolving
agenda of the International Public Sector Accounting Standards Board (IPASB) and other regional and national level standard
setting bodies to ensure access to the most useful information and alignment.

Revision of Sector Standards
The GRI Sector Standards list the disclosures, GRI and non-GRI, identified as relevant for reporting by an organization in asector. 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 refer to disclosures in the updated Topic Standards.
The planned publication of the revised GRI 304: Biodiversity will result in the first revision of Sector Standards, but this process
will grow in scale and complexity. As a priority in 2023, a process will be designed and tested to preserve the linkage between
Topic and Sector Standards and ensure that Sector Standards include references to best practice reporting on the relevant
topics.
All Topic Standards, either revised or new, published during this work program’s duration will be followed by a revision to any
published Sector Standards that include relevant disclosures.

8

GSSB Work Program 2023-2025

Implementation of GRI Standards
The GSSB is committed to supporting the implementation of the GRI Standards – available in a wide range of languages – bydeveloping materials that support interpretation and application and providing users easy access to information reported basedon the GRI Standards.

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 ensure that the world’s most widelyused standards for sustainability reporting are accessible to a diverse global audience.
The first translations were launched in 2017, and the goal was to provide authorized translations of the GRI Standards in 10
key languages (Arabic, Bahasa Indonesia, French, German, Italian, Japanese, Portuguese, Simplified Chinese, Spanish, andTraditional Chinese). This goal was reached in 2020 with the launch of the Portuguese translation.
For the next work program, the translation work will continue. Translation projects will be initiated for each GRI Standard
approved by the GSSB, and translations will be published in the quarter following the release of the English version of a new orrevised GRI Standard.

Standard Interpretations, FAQs and guidance material
Stakeholders can submit feedback to the GSSB about the application of the GRI Standards to gssbsecretariat@globalreporting.
org. After reviewing the feedback, if necessary, the GSSB will issue Standard Interpretations or FAQs or provide additional
guidance to address implementation issues identified by the users of the GRI Standards.

Digital taxonomy
The GSSB will develop a digital taxonomy of the GRI Standards in 2023 to enable the organizations using the GRI Standards toreport in a digital format. This will enable information users to access, analyze, and compare this information more easily. The
GSSB will aim to ensure compatibility with digital taxonomies to be developed by other standard-setting bodies and will seek todevelop the taxonomy in conjunction with them.

GSSB Work Program 2023-20259

Cooperation with partners
The GSSB is committed to cooperating with global, national, and other jurisdictional standard-setting bodies to ensurecomplementarity and interoperability between standards. As opportunities arise, this cooperation may take the form of
coordinating work programs, joint standard-setting, or the development of guidance materials, including mapping or linkage
documents, to explain the complementarity and alignment between standards.
The GSSB will proactively invite partners to participate or observe in expert groups tasked with developing GRI Standards, seek
their input on drafts of standards, and invite them to GSSB meetings to exchange views on standards under development andstandard-setting priorities.
GRI and the IFRS Foundation signed in March 2022 a memorandum of understanding under which their respective standardsetting boards – the GSSB and the International Sustainability Standards Board (ISSB) – will seek to coordinate their work
programs and standard-setting activities.
The GSSB will continue to provide its support to the Sustainability Reporting Board (SRB) of the European Financial Reporting
Advisory Group (EFRAG) in the development of the European Sustainability Reporting Standards (ESRS) over the following
years.
The GSSB is open to considering the coordination of work programs and standard-setting activities to support the evolving
regulatory agenda in the European Union and other regions and countries. The GSSB will conduct a comprehensive
assessment of ongoing and anticipated regulatory initiatives in 2023 and prioritize its cooperative efforts in support of regulators.
The GSSB will continue the dialogue with the International Auditing and Assurance Standards Board (IAASB) and theInternational Ethics Standards Board for Accountants (IESBA) and is committed to contributing to their respective standardsetting agendas relevant to sustainability reporting.
The GSSB seeks to address the needs of the public sector for specific guidance on sustainability reporting by exploring acollaboration with the International Public Sector Accounting Standards Board (IPSASB). Initially, this effort will entail allocating
the necessary resources for research to inform the further coordination of potential standard-setting activities for the public
sector between the GSSB and IPSASB.
In keeping with its commitment to developing the GRI Standards in line with authoritative intergovernmental instruments,
including those developed by the United Nations (UN), the Organisation for Economic Co-operation and Development (OECD),
and the International Labour Organization (ILO), the GSSB is committed to continuing to work closely with these internationalorganizations. This includes inviting representation from these organizations to serve in expert groups to develop the GRI
Standards.

10

GSSB Work Program 2023-2025

Appendix 1: Project Schedule 2023
The table in this appendix outlines the schedule of projects for 2023. A significant number of projects underway as part of the
GSSB Work Program 2020-2022 (project schedule 2022) will continue in 2023.
The development of a GRI Standard takes approximately 24 months to complete.
Project

Outcome

Status at theend of 2022

2023
Q1

Q2

Q3

Q4

Sector Standards
GRI Sector
Standard
Project for
MiningSector Standard for mining

Project
underwayand exposure
draft of theStandard
being finalized

PublicReview
exposureof publicof the draft comments
Standard

GRI Sector
Standard
Project for
Textiles andApparelSector Standard for textiles andapparelProject
proposal
approved

Call forapplications to
the working group

Workinggroup
membershipapprovalGRI Sector
Standard
Project for
Financial
Services

Sector Standard for banks
Sector Standard for insurance
Sector Standard for capital markets

Draft project
proposal
approved

Project
proposal
approval

Technical
committee
membershipapproval

Publicsectorresearch
project

Consultation paper on sustainability
reporting for the public sector

To start

Expected
approvalof the final
Standard

Expectedreleaseof theresearchpaper

Topic Standards
GRI Topic
Standard
Project for
Biodiversity

Revised GRI 304: Biodiversity

Publicexposureof the draft
Standard

GRI Topic
Standard
Project for
Labor

Revision program including but notlimited to:● 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
● GRI 407: Freedom of Association andCollective Bargaining 2016
● GRI 408: Child Labor 2016
● GRI 409: Forced or Compulsory
Labor 2016
● GRI 414: Supplier Social Assessment
2016

Project
underway
and scoping
ongoing;
call forapplications to
the AdvisoryGroup

Reviewof publiccomments

Expected
approvalof the final
Standard

Content
development of
exposure
draftsGSSB Work Program 2023-202511

Project

Outcome

Status at theend of 2022

2023
Q1

Q2

Project
proposal
approval

Content
development

Q3

Q4

Expected
approvalof theproject
proposal

Expected
approvalof theTechnical
committee
membership

Topic Standards continued
GRI Topic
Standard
Project for
ClimateChangeRevision including but not limited to:● GRI 302: Energy 2016
● GRI 305: Emissions 2016
(Disclosures 305-1 to 305-5)● GRI 201: Economic Performance2016 (Disclosure 201-2)

Draft project
proposal
approvedGRI Topic
Standard
Project for
Economic
Impacts

Revision including but not limited to:● GRI 201: Economic Performance2016 (Disclosures 201-1, 201-3 and201-4)● GRI 202: Market Presence 2016
(Disclosure 202-2)● GRI 203: Indirect Economic Impacts
2016● GRI 204: Procurement Practices
2016● GRI 205: Anti-corruption 2016
● GRI 206: Anti-competitive Behavior
2016● GRI 415: Public Policy 2016

To start

GRI Topic
Standard
Project for
Pollution

Revision including but not limited to:● GRI 305: Emissions 2016
(Disclosures 305-6 and 305-7)● GRI 306: Effluents and Waste 2016
(Disclosure 306-3)

To start

12

GSSB Work Program 2023-2025

Expected
approvalof the draft
project
proposal

PO Box 10039
1001 EA Amsterdam
The Netherlands

www.globalreporting.org
GSSB Work Program 2023-202513