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

Item 03 – GRI Universal Standards
Project – Revised Glossary section
For GSSB discussion
Date

10 March 2021

Meeting

23 March 2021

Project

GRI Universal Standards Project

Description

This document presents the revised draft of the Universal Standards Glossary.
Key changes are highlighted in comment boxes within the document. Minor
editorial changes have not been highlighted, but a draft tracking all changes to thetext is included in Annex 1.
The list of public comments on the Glossary and on terminology used in theStandards is included in Annex 2.

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 2021

1

Contents

2

Explanatory note ..................................................................................................................................... 3

3

Revised Glossary section ........................................................................................................................ 3

4

Annex 1. Revisions with track changes .................................................................................................. 95

Annex 2. Public comments on Glossary and terminology .................................................................... 18

Page 2 of 21

6

Explanatory note

7
8
9
10

Together with other revisions to the Universal Standards, a new Glossary style has been
implemented, which the Standards Division will use going forward. The new style aims to make the
Glossary more concise and fit for purpose. In line with this style, the following revisions have been
made to the Universal Standards Glossary section:

11•

The format for presenting sources, examples, and notes has been revised.

12
13
14
15

•

Terms and phrases that require detailed explanation have been deleted from the Glossaryand explained in detail within the relevant Standard. These terms are: ‘causing a negative
impact’, ‘contributing to a negative impact’, ‘directly linked to a negative impact’, and ‘severity’.
See lines 262-266, 280-286, 296-305, and 488-497.

16
17
18
19

•

Terms that are specific to one disclosure and are not likely to be used elsewhere in theStandards have been deleted from the Glossary and explained in the guidance to thedisclosures in which they are used. These terms are ‘annual total compensation’, ‘clawback’,and ‘termination payment’. See lines 235-238, 276-279, and 539-544.

20
21
22

•

The terms ‘product’, ‘service’, and ‘sector’, which are widely understood and for which theexisting definitions do not provide information relevant for reporting purposes, have been
deleted from the Glossary. See lines 458-459, 478-482, and 486-487.

23
24
25
26
27

•

The definitions for ‘child’ and ‘indigenous peoples’ have been removed from the Universal
Standards Glossary (but not from the GRI Standards Glossary). These terms are only usedwithin examples in the guidance sections in the Universal Standards. Their definitions are not
relevant for reporting on the disclosures in the Universal Standards. See lines 267-275 and384-393.

28
29

The following terms and definitions have been revised to reflect changes to disclosures after the
public comment:

30
31
32
33
34
35

•

The definitions for ‘employment contract’ and ‘employment type’ have been replaced withseparate Glossary entries defining ‘permanent employee’, ‘temporary employee’, ‘full-time
employee’ and ‘part-time employee’. A new definition has been added for ‘non-guaranteed
hours employee’. These terms more accurately represent the revised reporting requirement
under ACT-2 Employees in GRI 102: About the Organization. See lines 85-87, 143-153, 192195, and 321-333.

36
37
38
39

•

The definition for ‘internationally recognized human rights’ has been replaced with a definitionfor ‘human rights’ following a public comment that the term ‘human rights’ is the base term
used throughout the Universal Standards. The term ‘internationally recognized human rights’is explained in the guidance to the disclosure in which it is used. See lines 116-124.

40
41

Other editorial revisions have been made to the text to improve clarity and consistency with the GRI
Style Guide. These are explained in comment boxes.

42

Revised Glossary section

43
44
45

This glossary provides definitions for terms used in the Universal Standards: GRI 101: Using the GRI
Standards, GRI 102: About the Organization, and GRI 103: Material Topics. The organization isrequired to apply these definitions when using the Standards.

46
47
48

The definitions included in this glossary may contain terms that are further defined in the complete
GRI Standards Glossary. Defined terms are underlined. If a term is not defined in this glossary or in
the complete GRI Standards Glossary, definitions that are commonly used and understood apply.

Page 3 of 21

49

business partner

50
51

entity with which the organization has some form of direct and formal engagement for the purpose of
meeting its business objectives

52

Source: Shift and Mazars LLP, UN Guiding Principles Reporting Framework, 2015; modified

53
54

Examples: affiliates, business-to-business customers, clients, first-tier suppliers, franchisees, joint
venture partners, investee companies in which the organization has a shareholding position

55

Note: Business partners do not include subsidiaries and affiliates that the organization controls.

56

business relationships

57
58
59

relationships that the organization has with business partners, with entities in its value chain including
those beyond the first tier, and with any other entities directly linked to its operations, products, orservices

60
61

Source: United Nations (UN), Guiding Principles on Business and Human Rights: Implementing theUnited Nations “Protect, Respect and Remedy” Framework, 2011; modified

62
63
64

Note: Examples of other entities directly linked to the organization’s operations, products, or services
are a non-governmental organization together with which the organization delivers support to a local
community, or state security forces that protect the organization’s facilities.

65

collective bargaining

66
67
68
69

all negotiations which take place between one or more employers or employers' organizations, on the
one hand, and one or more workers' organizations (trade unions), on the other, for determining
working conditions and terms of employment or for regulating relations between employers andworkers

70
71

Source: International Labour Organization (ILO), Collective Bargaining Convention, 1981 (No. 154);
modified72

conflict of interest

73
74

situation where an individual is confronted with choosing between the requirements of their function in
the organization and their other personal or professional interests or responsibilities75

due diligence

76
77

process to identify, prevent, mitigate, and account for how the organization addresses its actual andpotential negative impacts

78
79
80

Source: United Nations (UN), Guiding Principles on Business and Human Rights: Implementing theUnited Nations “Protect, Respect and Remedy” Framework, 2011; and Organisation for Economic Cooperation and Development (OECD), OECD Guidelines for Multinational Enterprises, 2011; modified

81

Note: See Section 2.3 in GRI 101: Using the GRI Standards for more information on ‘due diligence’.

Commented [SD1]: Type of change: editorial revision(edits to wording)82

employee

8384

individual who is in an employment relationship with the organization, according to national law orpractice

Original wording: ‘(..)national law or its application’
Changed to ‘practice’ to align with the definitions of fulltime and part-time employees.

85full-time employee

86
87

employee whose working hours per week, month, or year are defined according to national law orpractice regarding working time

Page 4 of 21

Commented [SD2]: Type of change: editorial revision(new Glossary entry)
Full-time employee, which was previously defined under
the term ‘employment type’, has now been included asa separate entry.
This is consistent with the Glossary style, and moreaccurately represents the revised ACT-2 disclosure.

88

governance body

89
90
91

formalized group of individuals responsible for the strategic guidance of the organization, the effective
monitoring of management, and the accountability of management to the broader organization and its
stakeholders

92

grievance

93
94
95

perceived injustice evoking an individual’s or a group’s sense of entitlement, which may be based onlaw, contract, explicit or implicit promises, customary practice, or general notions of fairness ofaggrieved communities

96
97

Source: United Nations (UN), Guiding Principles on Business and Human Rights: Implementing theUnited Nations “Protect, Respect and Remedy” Framework, 201198

grievance mechanism

99

routinized process through which grievances can be raised and remedy can be sought

100
101

Source: United Nations (UN), Guiding Principles on Business and Human Rights: Implementing theUnited Nations “Protect, Respect and Remedy” Framework, 2011; modified

102
103

Note: See Guidance to Disclosure SPP-4 in GRI 102: About the Organization for more information on‘grievance mechanism’.

104highest governance body105

governance body with the highest authority in the organization

106
107
108
109

Note: In some jurisdictions, governance systems consist of two tiers, where supervision andmanagement are separated or where local law provides for a supervisory board drawn from nonexecutives to oversee an executive management board. In these cases, both tiers are included under
the definition of highest governance body.

110

impact111
112

effect the organization has or could have on the economy, environment, or people, including on their
human rights

113
114

Note 1: Impacts can be actual or potential, negative or positive, short-term or long-term, intended orunintended, and reversible or irreversible.

115

Note 2: See Section 2.1 in GRI 101: Using the GRI Standards for more information on ‘impact’.

116

human rights

117
118
119
120

rights inherent to all human beings, which include, at a minimum, the rights set out in the United
Nations (UN) International Bill of Human Rights and the principles concerning fundamental rights set
out in the International Labour Organization (ILO) Declaration on Fundamental Principles and Rights
at Work

121
122

Source: United Nations (UN), Guiding Principles on Business and Human Rights: Implementing theUnited Nations “Protect, Respect and Remedy” Framework, 2011; modified

123
124

Note: See Guidance to SPP-2-b-i in GRI 102: About the Organization for more information on ‘humanrights’.

Commented [SD3]: Type of change: editorial revision(edited to align with exact wording of the UN Guiding
Principles on Business and Human Rights)
Original wording: ‘perceived injustice that evokes anindividual’s or group’s sense of entitlement, which may
be based on law, contract, explicit or implicit promises,
customary practice, or general notions of fairness
among the aggrieved communities’
Commented [SD4]: Type of change: editorial revision(notes moved to the guidance section)
The detailed notes have been moved from the Glossary
into the Guidance section for Disclosure SPP-4 whereorganizations have to report on grievance mechanisms.
This change has been implemented to maintain aconsistent Glossary style of limited notes that are usedprimarily for essential clarifications.
Commented [SD5]: Type of change: editorial revision(edits to wording)
The second part of the definition has been deleted forclarity and conciseness. Note 2 contains a reference tothe key concepts section where ‘impact’ is explained indetail.
Original definition:‘In the GRI Standards, unless otherwise stated, “impact”
refers to the effect the organization has on theeconomy, environment, and/or people, including on
human rights, which in turn can indicate theorganization’s contribution (negative or positive) tosustainable development.’
Commented [SD6]: Type of change: revision following
public comment feedback
Original entry: ‘internationally recognized human rights’
Original definition:‘These rights are understood, at a minimum, to include
the rights set out in the International Bill of Human
Rights (consisting of the Universal Declaration of
Human Rights and the main instruments through which
it has been codified: the International Covenant on Civil
and Political Rights and the International Covenant on
Economic, Social and Cultural Rights), coupled with theprinciples concerning fundamental rights in the eight
International Labour Organization (ILO) core
conventions as set out in the Declaration on
Fundamental Principles and Rights at Work.’
The change was suggested since ‘human rights’ is thebase term and it is used throughout the Standards more
often than ‘internationally recognized human rights’.
The term ‘internationally recognized human rights’ isspecific to one disclosure: SPP-2 on policy
commitments.
The detailed notes have also been moved from the
Glossary into the Guidance section for SPP-2 whereorganizations have to report on the internationallyrecognized human rights that the policy commitment
covers.

Page 5 of 21

125

local community

126
127

individuals or groups of individuals living or working in areas that are affected or that could be affectedby the organization’s activities

128
129

Note: The local community can range from those living adjacent to the organization’s operations tothose living at a distance.

130material topic

131
132

topic that represents the organization’s most significant impacts on the economy, environment, andpeople, including impacts on their human rights

133
134

Note: See Section 2.2 in GRI 101: Using the GRI Standards and Section 2 in GRI 103: Material
Topics for more information on ‘material topic’.

135

mitigation

136

action(s) taken to reduce the extent of a negative impact

137
138
139
140

Note: The mitigation of an actual negative impact refers to actions taken to reduce the extent of thenegative impact that has occurred, with any residual impact needing remediation. The mitigation of apotential negative impact refers to actions taken to reduce the likelihood of the negative impact
occurring.

141
142

Source: United Nations (UN), The Corporate Responsibility to Respect Human Rights: An Interpretive
Guide, 2012; modified

143

non-guaranteed hours employee

144
145

employee who is not guaranteed a minimum or fixed number of working hours per day, week, ormonth, but who may need to make themselves available for work as required

146

Examples: casual employees, employees with zero-hour contracts, on-call employees

147

Source: ShareAction, Workforce Disclosure Initiative Survey Guidance Document, 2020; modified

148

part-time employee

149
150

employee whose working hours per week, month, or year are less than the number of working hours
for full-time employees

151permanent employee

152
153

employee with a contract for an indeterminate period (i.e., indefinite contract) for full-time or part-time
work

154

remedy / remediation

155

means to counteract or make good a negative impact / provision of remedy

156
157
158

Examples: apologies, restitution, restoration, rehabilitation, financial or non-financial compensation,and punitive sanctions (whether criminal or administrative, such as fines), prevention of harm throughinjunctions or guarantees of non-repetition

159
160

Source: United Nations (UN), The Corporate Responsibility to Respect Human Rights: An Interpretive
Guide, 2012; modified

Commented [SD7]: Type of change: editorial revision(minor edits to align wording with other definitions)
Original wording: ‘individuals or groups of individuals
living and/or working in areas that are or could be
affected by the organization’s activities and decisions’
The term ‘decisions’ has been removed for alignment
with the definition of ‘stakeholder’, which is aligned with
the OECD Due Diligence Guidance for Responsible
Business Conduct.
Commented [SD8]: Type of change: editorial revision
following public comment feedback
Original wording: ‘topic that reflects…’

Page 6 of 21

Commented [SD9]: Type of change: editorial revision(new Glossary entry)
Non-guaranteed hours employee added as a new termand definition after consultation with the labor expert
group.

Commented [SD10]: Type of change: editorial
revision (new Glossary entry)
Part-time employee, which was previously defined
under the term ‘employment type’, has now been
included as a separate entry.
This is consistent with the Glossary style, and moreaccurately represents the revised ACT-2 disclosure.
Commented [SD11]: Type of change: editorial
revision (new Glossary entry)
Permanent employee, which was previously defined
under the term ‘employment contract’, included as aseparate entry.
This is consistent with the Glossary style, and moreaccurately represents the revised ACT-2 disclosure.
Commented [SD12]: Type of change: editorial
revision
The definitions for ‘remedy’ and ‘remediation’ have beencombined as they are closely linked.

Commented [SD13]: Type of change: editorial
revision (note deleted to avoid repetition and maintainconciseness)

161

reporting period

162

specific time period covered by the reported information

163

Examples: fiscal year, calendar year

164

senior executive

165
166

high-ranking member of the management of the organization, such as the Chief Executive Officer(CEO) or an individual reporting directly to the CEO or the highest governance body167

stakeholder

168
169

individual or group that has an interest that is affected or could be affected by the organization’s
activities

170
171

Source: Organisation for Economic Co-operation and Development (OECD), OECD Due Diligence
Guidance for Responsible Business Conduct, 2018; modified

172
173
174

Examples: business partners, civil society organizations, consumers, customers, employees andother workers, governments, local communities, non-governmental organizations, shareholders andother investors, suppliers, trade unions, vulnerable groups

175

Note: See Section 2.4 in GRI 101: Using the GRI Standards for more information on ‘stakeholder’.

Original note: ‘Unless otherwise stated, the GRI
Standards require information for the reporting period.’
In all places in the Standard where it needs to beclarified that the organization is required to report
information for the reporting period, this is explicitly
mentioned in the requirement itself.

Commented [SD14]: Type of change: editorial
revision (edits to the wording)Original wording: ‘Stakeholders are individuals orgroups that have interests that are affected or could be
affected by an organization’s activities and decisions.’
The term ‘decisions’ has been removed for alignment
with the OECD Due Diligence Guidance for
Responsible Business Conduct.
‘and other investors’ has been added to the examples
following public comment feedback

176

supplier

177
178

entity upstream from the organization (i.e., in the organization’s supply chain), which provides a
product or service that is used in the development of the organization’s own products or services

179
180

Examples: brokers, consultants, contractors, distributors, franchisees, home workers, independent
contractors, licensees, manufacturers, primary producers, sub-contractors, wholesalers

181
182

Note: A supplier can have a direct business relationship with the organization (often referred to as
first-tier supplier) or an indirect business relationship.

183

supply chain

184
185

range of activities carried out by entities upstream from the organization, which provide products orservices that are used in the development of the organization’s own products or services

Definition aligned with ‘supplier’ and ‘value chain’.
Original wording: ‘range of activities carried out byentities upstream from the organization, which provide
products or services that contribute to theorganization’s own products or services’186

sustainable development / sustainability

Commented [SD17]: Type of change: revision
following public comment feedback

187
188

development that meets the needs of the present without compromising the ability of future
generations to meet their own needs

189

Source: World Commission on Environment and Development, Our Common Future, 1987

190
191

Note: In the GRI Standards, the terms ‘sustainability’ and ‘sustainable development’ are usedinterchangeably.

Commented [SD15]: Type of change: editorial
revision (edits to the wording)Definition aligned with ‘supply chain’ and ‘value chain’.
Original wording: ‘entity in the organization’s supply
chain, which provides a product or service that
contributes to the organization’s own products orservices’
Commented [SD16]: Type of change: editorial
revision (edits to the wording)

Note 1 deleted following public comment feedback thatthe definition should encapsulate interests of theorganization as well as broader economic, environment,
and societal interests.
Original note: ‘Sustainable development encompasses
broader economic, environmental, and societal
interests, rather than the individual interests oforganizations’
The note had the potential to cause confusion. A callout box has been added in the Standards that explains
the difference in the focus on impacts on the economy,
environment, and people in the GRI Standards, incontrast to the focus on impacts on the organization in
financial reporting. The explanation in the call-out box
clarifies and expands on the previous note.

Page 7 of 21

192

temporary employee

193
194
195

employee with a contract for a limited period (i.e., fixed term contract) that ends when the specifictime period expires, or when the specific task or event that has an attached time estimate iscompleted (e.g., the end of a project or return of replaced employees)

196

under-represented social group

197
198
199

group of individuals who are less represented within a subset (e.g., a body or committee, employeesof an organization) relative to their numbers in the general population, and who therefore have less
opportunity to express their economic, social, or political needs and views

200

Note 1: Under-represented social groups may include minority groups.

201
202

Note 2: The groups included under this definition depend on the organization’s operating context andare not uniform for every organization.

203

value chain

Original wording:‘population that, relative to its numbers in a given
society, has less opportunity to express its economic,
social, or political needs and views’

204
205

range of activities carried out by the organization, and by entities upstream and downstream from theorganization, to bring the organization’s products or services from their conception to their end use

Commented [SD20]: Type of change: editorial
revision (edits to the wording)

206
207
208

Note 1: Entities upstream from the organization (e.g., suppliers) provide products or services that areused in the development of the organization’s own products or services. Entities downstream from theorganization (e.g., distributors, customers) receive products or services from the organization.

Definition edited to clarify how the value chain relates to
upstream and downstream entities and to align with thedefinition of ‘supply chain’.

209

Note 2: The value chain includes the supply chain.

210

vulnerable group

211
212
213

group of individuals with some specific economic, physical, political, or social condition or
characteristic that could experience negative impacts as a result of the organization’s activities more
severely than the general population

214
215
216
217
218
219

Examples: children and youth; elderly persons; ex-combatants; HIV/AIDS-affected households;
human rights defenders; indigenous peoples; internally displaced persons; migrant workers and theirfamilies; national or ethnic, religious and linguistic minorities; persons who might be discriminatedagainst based on their sexual orientation, gender identity, gender expression, or sex characteristics(e.g., lesbian, gay, bisexual, transgender, intersex); persons with disabilities; refugees or returning
refugees; women

220

Note: Vulnerabilities and impacts can differ by gender.

221

worker222

person that performs work for the organization

223
224

Examples: employees, apprentices, interns, self-employed persons, and persons working fororganizations other than the reporting organization, such as for suppliers

225
226

Note: In the context of the GRI Standards, in some cases it is specified whether a particular subset ofworkers is to be used.

Commented [SD18]: Type of change: editorial
revision (new Glossary entry)
Temporary employee, which was previously defined
under the term ‘employment contract’, included as aseparate entry for consistency with the revised ACT-2
disclosure.
Commented [SD19]: Type of change: editorial
revision (edits to the wording)Wording edited for clarity and to align with the wordingused in the definition of ‘vulnerable group’. A note
added to indicate the relationship between ‘underrepresented social group’ and ‘minority group’.

Original wording:‘range of activities carried out by the organization andother entities, which convert input into output by adding
value throughout the lifecycle of a product or service
from conception to end use’
Commented [SD21]: Type of change: editorial
revision (edits to wording)Original wording: ‘group of individuals with somespecific economic, physical, political, or social conditionor characteristic that could experience negative impacts
as a result of the organization’s activities and decisions
more severely than others’
The term ‘decisions’ has been removed in line with thechange to the definition of “stakeholder”.
‘others’ has been changed to ‘the general population’for clarity
Commented [SD22]: Type of change: editorial
revision (additional examples added)
Additional examples of vulnerable groups have been
added in line with the Guidance section for Disclosure
SPP-2 on policy commitments.
Commented [SD23]: Type of change: editorial
revision (edits to wording)‘for the organization’ added to make the definition more
specific.
Original wording: ‘person that performs work’

Page 8 of 21

227

Annex 1. Revisions with track

228

changes

229
230
231

This glossary includes provides definitions for terms used in the Universal Standards: GRI 101: Using
the GRI Standards, GRI 102: About the Organization, and GRI 103: Material Topics. The organizationis required to apply these definitions when using the Standards.

232
233
234

The definitions included in this glossary may contain terms that are further defined in the complete
GRI Standards Glossary. All dDefined terms are underlined. If a term is not defined in this glossary orin the complete GRI Standards Glossary, definitions that are commonly used and understood apply.

235

annual total compensation

236
237
238

compensation provided over the course of a year, including salary, bonus, stock awards, option
awards, non-equity incentive plan compensation, change in pension value, and nonqualified deferredcompensation earnings

239

business partner

240
241

entity with which the organization has some form of direct and formal engagement for the purpose of
meeting its business objectives

242

Source: Shift and Mazars LLP, UN Guiding Principles Reporting Framework, 2015; modified

243
244
245
246

Note 1Examples: Examples of business partners can include affiliates, business-to-businesscustomers, clients, first-tier suppliers (such as a supplier that manufactures the organization’s
products), franchisees, joint venture partners, and investee companies in which the organization has
a shareholding position.

247

Note: Business partners do not include subsidiaries and affiliates that the organization controls.

248
249

Note 2: This definition comes from Shift and Mazars LLP, UN Guiding Principles Reporting
Framework, 2015.

250

business relationships

251
252
253

relationships that the organization has with business partners, with entities in its value chain including
those beyond the first tier, and with any other entities directly linked to its operations, products, orservices

254
255

Source: United Nations (UN), Guiding Principles on Business and Human Rights: Implementing theUnited Nations “Protect, Respect and Remedy” Framework, 2011; modified

256
257
258
259

Note 1: Examples of Oother entities directly linked to the organization’s operations, products, orservices arecan include, for example, a non-governmental organization together with which theorganization delivers support to a local community, or sState security forces that protect theorganization’s facilities.

260
261

Note 2: This definition is based on the United Nations (UN), Guiding Principles on Business andHuman Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework, 2011.

262

causing a negative impact

263

The organization ‘causes’ a negative impact if its activities on their own result in the impact.

264
265
266

Note: This definition is based on the Organisation for Economic Co-operation and Development(OECD), OECD Due Diligence Guidance for Responsible Business Conduct, 2018. See Box 2 in GRI
103: Material Topics for more information.

Page 9 of 21

Commented [SD24]: Type of change: editorial
revision
Definition of ‘annual total compensation’ has been
deleted from the Glossary as the term is only used in
one disclosure: GOV-15 (in the exposure draft), and thedefinition mainly consisted of clarifying what annual totalcompensation includes. This information has been
included in the Guidance section to GOV-15.

Commented [SD25]: Type of change: editorial
revision
The concepts of ‘causing, contributing, and being
directly linked to negative impacts’ have been explainedin more detail and given prominence in Box 3 in GRI
103: Material Topics. They have been excluded fromthe Glossary because they do not match the style for
Glossary entries as they are verb phrases. They alsopose a challenge for translations.

Commented [SD26]: Type of change: editorial revision

267

child

268
269

person under the age of 15 years, or under the age of completion of compulsory schooling, whicheveris higher

270
271
272
273

Note 1: Exceptions can occur in certain countries where economies and educational facilities are
insufficiently developed and a minimum age of 14 years applies. These countries of exception are
specified by the International Labour Organization (ILO) in response to a special application by thecountry concerned and in consultation with representative organizations of employers and workers.

274
275

Note 2: The ILO Minimum Age Convention, 1973 (No. 138), refers to both child labor and young
workers.

276

clawback

277
278
279

repayment of previously received compensation required to be made by a senior executive or
member of the highest governance body to their employer in the event certain conditions of
employment or goals are not met

280

contributing to a negative impact

281
282
283

The organization ‘contributes to’ a negative impact if its activities, in combination with the activities ofother entities, cause the impact, or if the activities of the organization cause, facilitate, or incentivize
another entity to cause the impact.

284
285
286

Note: This definition comes from the Organisation for Economic Co-operation and Development(OECD), OECD Due Diligence Guidance for Responsible Business Conduct, 2018. See Box 2 in GRI
103: Material Topics for more information.

287

collective bargaining

288
289
290

negotiations between one or more employers or employers' organizations and one or more workers'organizations (trade unions), to determine working conditions and terms of employment or to regulate
relations between employers and workers

291
292

NoteSource: This definition is based on the International Labour Organization (ILO), Collective
Bargaining Convention, 1981 (No. 154); modified.

293

conflict of interest

294
295

situation where an individual is confronted with choosing between the requirements of their function in
the organization and their other personal or professional interests or responsibilities

296

directly linked to a negative impact

297
298
299
300

The organization’s operations, products, or services are ‘directly linked to’ a negative impact by its
business relationships when a business relationship causes an impact in connection with theorganization’s operations, products, or services, even if the organization has not contributed to theimpact.

301
302

Note 1: ‘Direct linkage’ is not defined by the link between the organization and the other entity, and istherefore not limited to direct contractual relationships, for example ‘direct sourcing’.

303
304
305

Note 2: This definition is based on the Organisation for Economic Co-operation and Development(OECD), OECD Due Diligence Guidance for Responsible Business Conduct, 2018. See Box 2 in GRI
103: Material Topics for more information.

Page 10 of 21

The definition of ‘child’ has been excluded from the
Universal Standards Glossary list (but not from the GRI
Standards Glossary). This definition is not relevant to
the Universal Standards where the term ‘child’ is onlyused in examples and not in disclosure requirements.
PCP feedback indicated that this definition needs
revision, but that is beyond the scope of the Universal
Standards Project.

Commented [SD27]: Type of change: editorial
revision
Definition of ‘clawback’ has been deleted from the
Glossary as the term is only used in one disclosure:GOV-13 (in the exposure draft). The explanation of‘clawback’ has been included in the Guidance section toGOV-13.

306

due diligence

307
308

process to identify, prevent, mitigate, and account for how the organization addresses its actual andpotential negative impacts

309
310
311
312

Source: United Nations (UN), Guiding Principles on Business and Human Rights: Implementing theUnited Nations “Protect, Respect and Remedy” Framework, 2011,; and Organisation for Economic
Co-operation and Development (OECD), OECD Guidelines for Multinational Enterprises, 2011;
modified

313
314
315
316
317

Note: This definition is based on the United Nations (UN), Guiding Principles on Business and Human
Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework, 2011 and theOrganisation for Economic Co-operation and Development (OECD), OECD Guidelines forMultinational Enterprises, 2011. See ‘due diligence’ in Section 2.3 inof GRI 101: Using the GRI
Standards for more information on ‘due diligence’..

318

employee319
320

individual who is in an employment relationship with the organization, according to national law or its
applicationpractice321

employment contract

322
323

contract as recognized under national law or practice that can be written, verbal, or implicit (i.e., when
all the characteristics of employment are present but without a written or witnessed verbal contract)

324
325

Permanent or indefinite contract: Contract with an employee, for full-time or part-time work, for anindeterminate period.

326
327
328

Temporary or fixed term contract: Contract with an employee for a limited duration, which ends when
the specific time period expires, or when the specific task or event that has an attached time estimate
is completed (e.g., the end of a project or return of replaced employees).

329

employment type

330
331

Full-time: A ‘full-time employee’ is an employee whose working hours per week, month, or year are
defined according to national law or practice regarding working time.

332
333

Part-time: A ‘part-time employee’ is an employee whose working hours per week, month, or year areless than ‘full-time’.

334

full-time employee

335
336

Full-time: A ‘full-time employee’ is an employee whose working hours per week, month, or year are
defined according to national law or practice regarding working time337

governance body

338
339
340

formalized group of individuals responsible for the strategic guidance of the organization, the effective
monitoring of management, and the accountability of management to the broader organization and its
stakeholders341

grievance

342
343
344

perceived injustice that evokes evoking an individual’s or a group’s sense of entitlement, which may
be based on law, contract, explicit or implicit promises, customary practice, or general notions offairness among ofthe aggrieved communities

Page 11 of 21

Commented [SD28]: Type of change: editorial revision(Glossary terms replaced for accuracy)
The terms ‘employment contract’ and ‘employment type’
have been deleted from the disclosures. Instead,separate entries have been included for:•permanent employee•temporary employee•full-time employee•part-time employee•non-guaranteed hours employee
These terms more accurately represent the requirementin the ACT-2 and ACT-2 disclosures revised after PCP.

345
346
347

Source: Note: This definition comes from the United Nations (UN), Guiding Principles on Businessand Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework,
2011; modified.

348

grievance mechanism

349

routinized process through which grievances can be raised and remedy can be sought

350
351

Source: United Nations (UN), Guiding Principles on Business and Human Rights: Implementing theUnited Nations “Protect, Respect and Remedy” Framework, 2011; modified

352
353

Note: See Guidance to Disclosure SPP-4 in GRI 102: About the Organization for more information on‘grievance mechanism’.

354
355
356
357

Note 1: Grievance mechanisms include routinized, State-based or non-State-based, judicial or nonjudicial processes. They also include operational-level grievance mechanisms, which areadministered by the organization either alone or in collaboration with other parties, and which are
directly accessible by the organization’s stakeholders.

358
359
360
361

Note 2: According to UN Guiding Principle 31, effective grievance mechanisms are legitimate,accessible, predictable, equitable, transparent, rights-compatible, and a source of continuous
learning. In addition to these criteria, effective operational-level grievance mechanisms are also basedon engagement and dialogue.

362
363

Note 3: This definition is based on the United Nations (UN), Guiding Principles on Business andHuman Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework, 2011.

364

highest governance body365

governance body with the highest authority in the organization

366
367
368
369

Note: In some jurisdictions, governance systems consist of two tiers, where supervision andmanagement are separated or where local law provides for a supervisory board drawn from nonexecutives to oversee an executive management board. In these cases, both tiers are included under
the definition of highest governance body.

370

impact

371
372
373

In the GRI Standards, unless otherwise stated, ‘impact’ refers to the effect the organization has or
could have on the economy, environment, and/or people, including on their human rights, which inturn can indicate the organization’s contribution (negative or positive) to sustainable development.

374
375

Note 1: Impacts can be actual or potential, negative or positive, short-term or long-term, intended orunintended, and reversible or irreversible. In the GRI Standards, the term ‘impact’ can refer to:

376
377

actual impacts (those that have already occurred) or potential impacts (those that could occur but
have not yet occurred);378

negative impacts or positive impacts;379

short-term impacts or long-term impacts;

380

intended impacts or unintended impacts;

381

reversible impacts or irreversible impacts.

382
383

Note 2: See ‘impact’ in Section 2.31 inof GRI 101: Using the GRI Standards for more information on‘impact’..

384

indigenous peoples

385

indigenous peoples are generally identified as:

Commented [SD29]: Type of change: editorial revision
The definition of ‘indigenous peoples’ has been
excluded from the Universal Standards Glossary list
(but not from the GRI Standards Glossary). Thisdefinition is not relevant to the Universal Standards
where the term ‘indigenous peoples’ is only used inexamples and not in disclosure requirements.

Page 12 of 21

386
387
388

tribal peoples in independent countries whose social, cultural and economic conditions
distinguish them from other sections of the national community, and whose status is regulated
wholly or partially by their own customs or traditions or by special laws or regulations;

389
390
391
392
393

peoples in independent countries who are regarded as indigenous on account of their descentfrom the populations which inhabited the country, or a geographical region to which thecountry belongs, at the time of conquest or colonization or the establishment of present stateboundaries and who, irrespective of their legal status, retain some or all of their own social,economic, cultural, and political institutions.

394internationally recognized human rights

395
396
397
398
399
400
401
402

rights inherent to all human beings, which includeThese rights are understood, at a minimum, toinclude the rights set out in the United Nations (UN) International Bill of Human Rights (consisting of
the Universal Declaration of Human Rights and the main instruments through which it has been
codified: the International Covenant on Civil and Political Rights and the International Covenant on
Economic, Social and Cultural Rights), coupled withand the principles concerning fundamental rights
set out in the International Labour Organization (ILO)concerning fundamental rights in the eight
International Labour Organization (ILO) core conventions as set out in the Declaration on
Fundamental Principles and Rights at Work.

403
404
405

Note 4:Source: This definition is based on the United Nations (UN), Guiding Principles on Businessand Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework,
2011; modified.

406
407

Note: See Guidance to SPP-2-b-i in GRI 102: About the Organization for more information on ‘humanrights’.

408
409
410

Note 1: Human rights are rights inherent to all human beings, regardless of nationality, place ofresidence, sex, national or ethnic origin, color, religion, language, or any other status. These rights
are all interrelated, interdependent, and indivisible.

411
412
413
414
415
416
417

Note 2: UN instruments elaborate further on the rights of indigenous peoples; women; national or
ethnic, religious and linguistic minorities; children; persons with disabilities; and migrant workers andtheir families. There are also standards of international humanitarian law that apply in situations ofarmed conflict, such as the Geneva Conventions of 1949. See the Office of the United Nations HighCommissioner for Human Rights’ non-exhaustive list of universal human rights instruments,
https://www.ohchr.org/EN/ProfessionalInterest/Pages/UniversalHumanRightsInstruments.aspx,
accessed on 6 May 2020.

418
419
420
421

Note 3: At the regional level, binding treaties as well as non-binding instruments provide regionspecific frameworks for human rights. See the Office of the United Nations High Commissioner for
Human Rights’ list of regional human rights treaties,
https://www.ohchr.org/en/issues/escr/pages/regionalhrtreaties.aspx, accessed on 6 May 2020.

422
423
424
425

Note 4: This definition is based on the United Nations (UN), Guiding Principles on Business andHuman Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework, 2011
and the United Nations Human Rights Office of the High Commissioner webpage, What are humanrights?, https://www.ohchr.org/en/issues/pages/whatarehumanrights.aspx, accessed on 6 May 2020.

426

local community

427
428

individuals or groups of individuals living and/or working in areas that are affected, or that could be,affected by the organization’s activities and decisions

429
430

Note: The local community can range from individuals those living adjacent to the organization’s
operations, to those living at a distance. who are still likely to be affected by these operations.

431

material topic

432
433

topic that representsflects the organization’s most significant impacts on the economy, environment,
and people, including impacts on their human rights

Page 13 of 21

434
435

Note: See Section 2.23 inof GRI 101: Using the GRI Standards and Section 2 inof GRI 103: Material
Topics for more information on ‘material topic’..

436

mitigation

437

action(s) taken to reduce the extent of a negative impact

438
439
440
441

Note 1: The mitigation of an actual negative impact refers to actions taken to reduce the extent of thenegative impact that has occurred, with any residual impact needing remediation. The mitigation of apotential negative impact refers to actions taken to reduce the likelihood of the negative impact
occurring.

442
443

Note 2: This definition is based on the United Nations (UN), The Corporate Responsibility to Respect
Human Rights: An Interpretive Guide, 2012.

444
445

Source: United Nations (UN), The Corporate Responsibility to Respect Human Rights: An Interpretive
Guide, 2012; modified

446

non-guaranteed hours employee

447
448
449

employee who is not guaranteed a minimum or fixed number of working hours per day, week, ormonth, but who may be requiredneed to make themselvesbe available for work as the needarisesrequired

450

Examples: casual employees, employees with zero-hour contracts, on-call employees

451

Source: ShareAction, Workforce Disclosure Initiative Survey Guidance Document, 2020; modified

452

part-time employee

453
454

Part-time: A ‘part-time employee’ is an employee whose working hours per week, month, or year areless than the number of working hours for ‘full-time employees’.

455

permanent employee

456
457

Permanent or indefinite contract: Contract with an employee with a contract for an indeterminate
period (i.e., indefinite contract), for full-time or part-time work, for an indeterminate period.

458

product459

article or substance that is offered for sale or is part of a service delivered by the organization

Commented [SD30]: Type of change: editorial
revision
Definition of ‘product’ has been deleted from the
Glossary as it is a commonly understood term.
Additionally, the definition provided in the Glossary did
not provide any specific information on the term that isvital for the purpose of reporting.

460

remediation

461

provision of remedy

462
463

Note: This definition is based on the United Nations (UN), The Corporate Responsibility to Respect
Human Rights: An Interpretive Guide, 2012.

464

remedy / remediation

465

means to counteract or make good a negative impact / provision of remedy

466
467
468
469

Note 1: Remedy can take a range of forms, such asExamples: apologies, restitution, restoration,
rehabilitation, financial or non-financial compensation, and punitive sanctions (whether criminal oradministrative, such as fines), as well as the prevention of harm through, for example, injunctions orguarantees of non-repetition.

470
471

Source: United Nations (UN), The Corporate Responsibility to Respect Human Rights: An Interpretive
Guide, 2012; modified

Page 14 of 21

472
473

Note 2: This definition is based on the United Nations (UN), The Corporate Responsibility to Respect
Human Rights: An Interpretive Guide, 2012.

474

reporting period475

specific time period covered by the reported information

476

Note 1Examples: The reporting period can be, for example, the fiscal year, or the calendar year.

477

Note 2: Unless otherwise stated, the GRI Standards require information for the reporting period.

478

sector479
480

subdivision of an economy, society, or sphere of activity, defined on the basis of some common
characteristic such as similar or related products or services

481
482

Note: Sector types can include classifications such as the public or private sector, as well as industryspecific categories such as the education, technology, or financial sectors.

483

senior executive

484
485

high-ranking member of the management of the organization, such as the Chief Executive Officer(CEO) or an individual reporting directly to the CEO or the highest governance body486

service487

action of the organization to meet a demand or need488

severity

489
490
491

The severity of an actual or potential negative impact is determined by its scale (i.e., how grave theimpact is), scope (i.e., how widespread the impact is), and irremediable character (how hard it is tocounteract or make good the resulting harm).

492
493
494

Note 1: Severity is not an absolute concept; the severity of an impact is assessed relative to the otherimpacts the organization has identified. See Section 2 of GRI 103: Material Topics for more
information.

495
496
497

Note 2: This definition is based on the United Nations (UN), The Corporate Responsibility to Respect
Human Rights: An Interpretive Guide, 2012 and the Organisation for Economic Co-operation andDevelopment (OECD), OECD Due Diligence Guidance for Responsible Business Conduct, 2018.

498

stakeholder

499
500

individual or group that has an interest that is affected, or could be, affected by the organization’s
activities and decisions

501
502

Source: Organisation for Economic Co-operation and Development (OECD), OECD Due Diligence
Guidance for Responsible Business Conduct, 2018; modified

503
504
505
506

Note 1: Common categories of stakeholders for organizations includeExamples: business partners,
civil society organizations, consumers, customers, employees and other workers, governments, local
communities, non-governmental organizations, shareholders and other investors, suppliers, tradeunions, and vulnerable groups.

507
508

Note: See ‘stakeholder’ in Section 2.43 inof GRI 101: Using the GRI Standards for more informationon ‘stakeholder’..

509
510

Note 2: This definition is based on the Organisation for Economic Co-operation and Development(OECD), OECD Due Diligence Guidance for Responsible Business Conduct, 2018.

Commented [SD31]: Type of change: editorial
revision
Definition of ‘sector’ has been deleted from the Glossary
as it is a commonly understood term. Change
implemented in consultation with the Sector Program
team.

Commented [SD32]: Type of change: editorial
revision

Page 15 of 21

Definition of ‘service’ has been deleted from the
Glossary as it is a commonly understood term.
Additionally, the definition provided in the Glossary did
not provide any specific information on the term that isvital for the purpose of reporting.
Commented [SD33]: Type of change: editorial
revision
The definition of ‘severity’ has been deleted from the
Glossary. The term ‘severity’ is not used in therequirements.
Severity, as well as likelihood, are explained in detail in
Section 2 of GRI 103 when explaining howorganizations should assess the significance of theirimpacts. The content under this Glossary entry iscovered there.
Everywhere the term ‘severity’ is used in the Standards,
a reference will be added to Section 2 where it isexplained.

511

supplier

512
513
514

entity upstream from the organization (i.e., in the organization’s supply chain), which provides a
product or service that contributes tois used in the development of the organization’s own products orservices

515
516
517

Note 1: Examples: of suppliers include brokers, consultants, contractors, distributors, franchisees,
home workers, independent contractors, licensees, manufacturers, primary producers, subcontractors, and wholesalers.

518
519

Note 2: A supplier can have a direct business relationship with the organization (often referred to as
first-tier supplier) or an indirect business relationship.

520

supply chain

521
522
523

range of activities carried out by entities upstream fromin the organization’s value chain, which
provide products or services that contribute toare used in the development of the organization’s own
products or services524

sustainable development / sustainability

525
526

development that meets the needs of the present without compromising the ability of future
generations to meet their own needs

527

Source: World Commission on Environment and Development, Our Common Future, 1987

528
529

Note 1: Sustainable development encompasses broader economic, environmental, and societal
interests, rather than the individual interests of organizations.

530
531

Note 2: In the GRI Standards, the terms ‘sustainability’ and ‘sustainable development’ are usedinterchangeably.

532
533

Note 3: This definition comes from the World Commission on Environment and Development, Our
Common Future, 1987.

534

temporary employee

535
536
537
538

Temporary or fixed term contract: Contract with an employee with a contract for a limited
durationperiod (i.e., fixed term contract), thatwhich ends when the specific time period expires, orwhen the specific task or event that has an attached time estimate is completed (e.g., the end of a
project or return of replaced employees).

539

termination payment

540
541

all payments and benefits given to a departing senior executive or member of the highest governancebody whose appointment is terminated

542
543
544

Note: Termination payments extend beyond monetary payments to giving of property as well as
automatic or accelerated vesting of incentives given in connection with a person’s departure from a
position.

545

under-represented social group

546
547
548
549

group of individuals who are less represented within a subset (e.g., a body or committee, employeesof an organization) population that, relative to its their numbers in a given societythe general
population, and who therefore, haves less opportunity to express theirits economic, social, or politicalneeds and views

550

Note 1: Under-represented social groups may include minority groups.

Page 16 of 21

Commented [SD34]: Type of change: editorial
revision
Definition of ‘termination payment’ has been deleted
from the Glossary as the term is only used in one
disclosure: GOV-13 (in the exposure draft). The
explanation of ‘termination payment’ has been includedin the Guidance section to GOV-13.

551
552

Note 2: The specific groups included under this definition depend on the organization’s operating
context and are not uniform for every organization.

553

value chain

554
555
556

range of activities carried out by the organization, and otherby entities upstream and downstream
from the organization, which convert input into output by adding value throughout the life cycle of ato
bring the organization’s products or services from their conception to their end use

557
558
559
560

Note 1: The Entities upstream entities from the organization (e.g., suppliers) provide products orservices that contribute toare used in the development of the organization’s own products or services.
The Entities downstream entities from the organization (e.g., distributors, customers) receive products
or services from the organization.

561
562
563

Note 2: The value chain includes the organization’s own activities, as well as activities carried out byentities upstream and downstream from the organization in relation to the organization’s products andservicessupply chain.

564

vulnerable group

565
566
567

group of individuals with some specific economic, physical, political, or social condition or
characteristic that could experience negative impacts as a result of the organization’s activities anddecisions more severely than othersthe general population

568
569
570
571
572
573

Note 1Examples: Vulnerable groups can include children and youth, ; elderly persons, ; ethnic
minorities, ex-combatants, ; HIV/AIDS-affected households,; human rights defenders; indigenous
peoples;, internally displaced persons, ; migrant workers and their families; national or ethnic,
religious and linguistic minorities; persons who might be discriminated against based on their sexual
orientation, gender identity, gender expression, or sex characteristics (e.g., lesbian, gay, bisexual,
transgender, intersex); people persons with disabilities, ; and refugees or returning refugees; women.

574

Note 2: Vulnerabilities and impacts can differ by gender.

575

worker576

person that performs work for the organization

577
578
579

Note 1Examples: Workers include, but are not limited to, employees. Further examples of workers
include interns, apprentices, self-employed persons, and persons working for organizations other than
the reporting organization, e.g., for suppliers.

580
581

Note 2: In the context of the GRI Standards, in some cases it is specified whether a particular subset
of workers is to be used.

Page 17 of 21

582

Annex 2. Public comments on Glossary and terminology
Name of organization
or individualCountry

Stakeholder
group

Submission type

For the section of key concept could need moreclarification and also with the relation with the glossary.
The items in the key concepts section could be
althought incluided in the glossary.

AG Sustentable

Argentina

Consultant

On behalf of an organization,group or institution2

ACT-2-d: May need to define "significant" in a clearermanner.

Allied Environmental
Consultants

Hong Kong

Consultant

On behalf of an organization,group or institution

3

We further note that the definition of stakeholders has
been aligned with that of the OECD due diligenceguidance for RBC and appreciate the efforts in thedefinition of stakeholder included in the glossary to
make clearer the connection between interest andrights. We are however concerned that the connection
between interests and rights is not clearly defined andcommunicated. From a human rights perspective wefind that there is a need to state more explicitly that
potentially affected individuals and groups (or rights
holders) should automatically be considered as part ofthe organization’s stakeholders. Notably, rightsholders
have human rights, that it is the duty of the reportingorganization to respect, even when these rightsholder
are not identifying these as “interests”. There is an
important distinction between rightsholders, whose
human rights and maybe interests, are at stake andother stakeholders such as businesses, local
government who have “interests”. Interest is asubjective notion whereas human rights instruments
define the content of these rights. We recommend
deleting Note 1 in the definition of stakeholder included

Danish Institute for
Human Rights

Denmark

Other (please
specify): - national
human rights
institution

No.

Comment

1

Page 18 of 21

On behalf of an organization,group or institution

in the glossary as it seems to suggest that rights canbe reduced to interests and also suggest line 196-229
is revised in accordance with input shared above. We
recommend that the short definition included in e.g.
key concepts section is revised to say ‘individual orgroup that has an interest or right(s) that is/are, or
could be, affected by the organization’s activities anddecisions’. We also recommend that an explicit
connection is made in the definition of stakeholders to
the concept of (potentially) affected rightsholders andthat the definition explicitly includes language on how
interests and rights are distinct. We finally recommendthat clarifications are consistently included directly in
the Key Concept section as well as in the Glossary.
4

We ask GRI to clarify that sustainable development
includ both the interests of the economy, environment,
and society as well as the interests of organizations.

ERM

-

-

-

5

GRI should define “operations” to enable better
comparability across companies, especially within anindustry, and then have a company provide any
revisions to that definition, if needed. Several of ourclients have found it challenging to define operations
without guidance from GRI.

ERM

-

-

-

6

Is more guidance required under what is meant by “aminority interest” in order to ensure that gaps inreporting do not occur?

Forest Peoples
Programme

UnitedKingdom

Non-governmentorganization

On behalf of an organization,group or institution

7

The suggestion is to include in the glossary a definitionof diversity which considers disability.

Fundación ONCE

Spain

Foundation

On behalf of an organization,group or institution

8

The standard requires disclosure of impacts on 'humanrights' but does not define this term in the glossary.
Instead it refers to 'internationally recognised humanrights as currently defined in the glossary'. So how areorganisations to know what 'human rights' they are

Hong Kong Universityof Science andTechnology

Hong Kong--

Page 19 of 21

need to comply with in order to be in accordance with
the GRI Standard? Suggested solutions: (1) change
the glossary definition to 'Human rights' being'internationally recognised human rights'; OR (2)change the glossary definition to 'Human rights' being'the higher of (a) internationally recognised humanrights' and (b) human rights in accordance with thejurisdiction in which it is operating.
9

Reorder glossary with key word (generally the noun)first followed by qualifiers (often adjectives). For
example all definitions relating to impacts should start'Impact, xxx'. That way entries on different aspects of'Impact' are grouped together and easier tounderstand.

Hong Kong Universityof Science andTechnology

Hong Kong

-

-

10

ADD: all eight 'Principles', all four 'Key Concepts' to the
Glossary. NB: This might be done by a brief
description followed by a reference to the page in thestandards where the full definition is provided.

Hong Kong Universityof Science andTechnology

Hong Kong

-

-

11

We recommend that you clarify the definition of‘worker’. It is not clear when a non-employee
contractor should be considered (e.g. where they
dedicate above a certain percentage of time in theyear working for the company). Where significant
judgement is required to determine the scope of the‘workers’ of an entity, an entity should disclose thebasis of the determination.

PwC

UnitedKingdom

Assurance
providerOn behalf of an organization,group or institution

12

Changes in this section (GRI 101) are generally
welcome and provide better clarity and direction (espthe requirement to identify what metrics/indicators will
be used to measure impact). However, the shift tovalue chain needs to be described in more detailespecially the concept of value chain +1, to avoid
ambiguity of interpretations.

RGE Pte Ltd

Singapore

Business

As an individual

Page 20 of 21

13

Suggestion to add:

self-employedBrazilUniversiti Malaya
Sustainability & Living
Labs Secretariat(UMSLLS)

Malaysia

Vitasoy International
Holdings Ltd-

Consultant

As an individual

-

-

-

-

Dispute resolution mechnism
Instance of non-compliance
Meaningful stakehlder engagement
14

15

All the three GRI Standards are now more in clarity,
concretized and user friendly. All the specific terms
should be well-defined and included in the glossary foreasy reference.
Line 3023 states that impacts include both negativeand positive, but there are only definitions on negative
impact (line 2920, 2947, 2954). Please consider aglossary on positive impact.

Page 21 of 21