gssbsecretariat@globalreporting.org

GSSB summary of the virtual callheld on 14 March 2024
Approved by the GSSB on 10 April 2024

© GRI 2024

Contents
Participants.............................................................................................................................................. 3
List of abbreviations ................................................................................................................................ 3
Decisions and action items ..................................................................................................................... 4
Session 1: Welcome to meeting ............................................................................................................. 4
Session 2: GRI Topic Standard Project for Pollution - Approval of final proposal .................................. 4
Session 3: Any other business and close of public sessions .................................................................. 6Page 2 of 6

1

Participants

2

Present:3

45

Name

Constituency

Carol Adams

Chair

Jeff RobertsonVice-Chair

Loredana CartaLaborPeter Colley

Labor

Rebecca Coriat

Investment association

Chulendra De SilvaMediating institution

Giulia Genuardi

Business enterprise

Corli le RouxMediating institution

Tomoo Machiba

Mediating institution

Anna Nefedova

Mediating institution

Deborah Ng

Investment Institution

Igazeuma Okoroba

Business enterpriseJennifer Princing

Business enterprise

Gangaa Charan SharmaBusiness enterprise

Apologies:
Name

Constituency

Galya Tsonkova

Business enterprise

In attendance from GRI:
NamePosition

Bastian Buck

Chief of Standards

Thamar Zijlstra

Senior Manager Standards

Claire DuganSenior Manager Standards

Gillian BalabanSr. Coordinator Governance Relations

List of abbreviations
Abbreviation

Full name

GRI

Global Reporting Initiative

GSSB

Global Sustainability Standards BoardSDStandards DivisionTC

Technical committee

WG

Working group

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6Decisions and action items

7

The GSSB resolved to approve the following:
GSSB Decision

Item number

2024.04

01 – Draft summary of the GSSB meeting held on 22 February 2024

2024.06

02 – GRI Topic Standard Project for Pollution – Project proposal approved withthe understanding that GSSB feedback will be addressed in the scoping
process.
03 – GRI Sector Standard Project for Financial Services – Proposed member
substitution for Insurance Technical Committee

2024.05

8Session 1: Welcome to meeting

9The Global Sustainability Standards Board (GSSB) Chair Carol Adams (henceforth the Chair)

10

welcomed the GSSB. The Chair presented an overview of the meeting agenda. A quorum was11established, and the above items were presented to the GSSB for approval.

12Claire Dugan, Senior Manager Standards, presented the proposed member substitution for the13

Insurance TC, listed as Item 03, for GSSB approval.

16

Session 2: GRI Topic Standard
Project for Pollution - Approval offinal proposal

17

Thamar Zijlstra, Senior Manager Standards, presented the final project proposal for GSSB approval.

18

The following are questions and comments from the GSSB to the SD regarding the project proposal:

19

What was the feedback from the Stakeholder Council or Supervisory Board?

20

Feedback received regarded the nomination process for including a labor candidate in the working

21

group.

22

How will the project align with the Biodiversity Topic Standard?

23

The recently published GRI 101: Biodiversity lists pollution as a driver that can impact biodiversity.

24

During its development, the pollution project will determine how it aligns with this and other Topic

25Standards.

26

How will soil pollution and underground water pollution be differentiated?

27

Pollution affects underground water sources via the soil and water. Scoping will consider how and28

where soil pollution interacts with underground water and its implications on water quality.

1415

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Why is plastic pollution considered as part of a critical incident?

30

Plastic pollution often arises from the improper disposal of packaging and products. This project31

proposal anticipates the development of a new Topic Standard project focused on the circular

32

economy, including the revision of GRI 301 Materials 2016 and GRI 306 Waste 2020, which can

33address plastic pollution comprehensively. The role of plastic is still being considered within the34

scoping process of the pollution project.

35

What is the rationale for excluding pollution linked to the circular economy from the project36

scope?

37

Plastic pollution is significant due to its widespread impact and will be addressed in a dedicated38

project focusing on the circular economy. This project is distinct, as outlined in the GSSB Work39

Program, but it will be designed to complement the pollution project.

40

How does critical incident management relate to the OHS Topic Standard?

41

Critical incidents can affect workers, other people, and the environment. The Sector Standards for oil

42

and gas, coal, and mining have likely material topics on critical incident management and OHS. The

43

project proposal follows the recommendation by the Sector Program to develop critical incident

44

management further.

45

How does critical incident management relate to emergency preparedness and response?

46

This question was raised in the meeting chat but was not addressed; however, it will be considered in47

the following context. Disclosure GRI 306-3 Significant spills is a single disclosure in GRI 306

48

Effluents and Waste 2016. In 2018, a new GRI Topic Standard was proposed to report spills and49

leaks and their impacts, after which GRI 306 would be withdrawn. The Sector Program proposed50

broadening the scope to critical incident management, including emergency preparedness and51

response plans for managing hazardous substances. GRI 403 OHS 2018 will not be part of the52current project but will be considered for compatibility when drafting new disclosures; if relevant,53

organizations can report on this.

54

Is the wording for the theme 'emissions to air, soil, and water' correct, or should it be pollution

55

to air, soil, and water?

56

The project proposal speaks of emissions and not pollutants, as it is a more neutral term.

57

Has the project considered using the International Union for Conservation of Nature (IUCN) as

58

a reference?

59

IUCN is a relevant source that was used to develop the Biodiversity Standard and can be considered

60

for this project.

61

Could microplastics be mentioned as a part of chemical management, while bigger plastics are

62of pollution or waste management?

63This question was raised in the meeting chat but was not addressed; however, it will be considered.

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64

What is the expected frequency of updates for this project, and will the GSSB receive input

65

from the technical committee?

66

Regarding the next steps, the Chief of Standards proposed recording an action to provide an update67

on the ongoing scoping exercise based on the approved project proposal. An update will be submitted

68

to the GSSB before publicly advertising the project and recruiting experts for the technical committee.

69

Additionally, GSSB members are cordially invited to become a project sponsor.

70

The GSSB approves the following with the understanding that questions and comments will be

71

addressed in the scoping process:

GSSB Decision

Item number

2024.06

02 – GRI Topic Standard Project for Pollution – Project proposal

73

Session 3: Any other business andclose of public sessions

74

No other business was raised, and the Chair closed the public meeting at 13.04 Central European

75

Time (CET).

72

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