gssbsecretariat@globalreporting.org

1

Item 03 – Draft GSSB Work Program2

2023-2025

3

For GSSB approval
Date

3 November 2022

Meeting

17 November 2022

Project

GSSB Work Program 2023-2025

Description

This paper sets out the draft GSSB Work Program 2023-2025 for approval at the
GSSB meeting in November 2022.

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 2022

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Contents

5
6

Cover note ............................................................................................................................................... 3

7

Preamble ................................................................................................................................................. 48

Introduction.............................................................................................................................................. 5

9

Overview of the GSSB Work Program 2023-2025 .............................................................................. 5

10

Development of GRI Standards .............................................................................................................. 6

11

Revision of Topic Standards ............................................................................................................... 6

12

Sector Program inputs on existing topics to the GSSB ................................................................... 6

13

Research ........................................................................................................................................ 10

14

Development of new Topic Standards .............................................................................................. 11

15

Development of new Sector Standards ............................................................................................. 11

16

Additional research project on the public sector ............................................................................ 13

17

Revision of Sector Standards ............................................................................................................ 14

18

Implementation of GRI Standards ......................................................................................................... 14

19

Translations ....................................................................................................................................... 1420Standard Interpretations, FAQs and guidance material .................................................................... 14

21

Digital taxonomy ............................................................................................................................... 15

22

Cooperation with partners ..................................................................................................................... 16

23

Appendix 1: Project schedule 2023 ...................................................................................................... 17

24

Consultation Annex 1. Summary of input collected during projects to develop GRI Standards ........... 22

25

Consultation Annex 2. Summary of Stakeholder feedback during GSSB meetings 2022 ................... 29

26

Development of new Topic Standards ........................................................................................... 29

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Cover note29
30This paper sets out the draft GSSB Work Program 2023-2025 and the accompanying Project
Schedule 2023, approved by the GSSB on 17 November 2022 for public comment.

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In line with the GSSB Due Process Protocol, the GSSB invites all stakeholders to comment on thedraft GSSB Work Program 2023-2025 and the accompanying Project Schedule 2023 between 21
November 2022 and 17 February 2023.

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In addition to comments on the activities and priorities set out in the draft GSSB Work Program 20232025 and the accompanying Project Schedule 2023, the GSSB invites all stakeholders to consider thefollowing four questions:37
38

1. Should the GSSB change the order of prioritization of the existing GRI Topic Standards forreview during the period covered by this work program (see page 6)?

3940

2. Which topics should the GSSB prioritize for the development of new GRI Topic Standards
during the period covered by this work program (see page 11)?

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3. Are there any sectors currently listed in priority groups 2, 3, and 4 in the list of prioritized
sectors that should be prioritized for development during the period covered by this work
program?

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4. What activities or materials should the GSSB prioritize with regard to cooperation with otherstandard-setting bodies and international organizations (see page 16)?

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48

When commenting on the draft GSSB Work Program 2023-2025 and the accompanying Project
Schedule 2023, stakeholders are requested to indicate their proposed priorities together with a brief
rationale and, where relevant, the line number(s) of the respective section.

49
50

Only written comments submitted in English will be considered. Comments will be published on the
GRI website and considered a matter for public record.

51
52Comments should be submitted to gssbsecretariat@globalreporting.org indicating ‘Public Comment
GSSB Work Program 2023-2025’ in the subject line.

53

The deadline to submit feedback is 17 February 2023, 12.00 pm CET.

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The GSSB will consider the feedback received before approving the final GSSB Work Program 20232025.

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Preamble
A text proposal will be discussed during the upcoming meeting.

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Introduction

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The Global Sustainability Standards Board is responsible for setting the globally accepted standards
for sustainability reporting – the GRI Sustainability Reporting Standards (GRI Standards).

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Established as an independent standard-setting body under the auspices of GRI, the GSSB is formedof 15 members representing a wide range of expertise and multi-stakeholder perspectives onsustainability reporting. The GSSB operates under the GSSB Terms of Reference to oversee thedevelopment of the GRI Standards according to a formally defined due process.

66

The GSSB works exclusively in the public interest and according to the vision and mission of GRI.

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This document outlines all the elements of the draft work program of the GSSB for the years 2023 to2025. Appendix I presents the Project Schedule 2023.

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The GSSB will publish and update the project schedule annually in 2024 and 2025 on the GSSB
website.

71

Overview of the GSSB Work Program 2023-2025

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74

The Work Program 2023-2025 is based on stakeholder feedback to the GSSB, recommendations
from GRI Topic Standards expert groups, the Sector Program recommendations to the GSSB, andpriorities identified by the GSSB.

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It covers a list of priorities for the next three years, which will be explained in more detail in thisdocument, including:

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•

•
•

Development of GRI Standardso Revision of Topic Standardso Development of new Topic Standardso Development of new Sector Standards (according to the GSSB Sector program)o Revision of Sector Standards
Implementation of GRI Standards
Cooperation with other standard-setting bodies and international organizations

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Development of GRI Standards

85

Revision of Topic Standards

86
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The GSSB is committed to revising all GRI Standards periodically to guarantee they remain up todate, continue to promote the public interest, and represent a globally relevant consensus validated
through a multi-stakeholder process

89
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As a result, by the end of 2025, all existing GRI Topic Standards will be revised or be under revision.
The GSSB identified the priorities (see Table 1) to revise Topic Standards based on:

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93

•
•
•

recommendations from the Sector Program (see Consultation Annex 1);
feedback from internal and external stakeholders (see Consultation Annex 2); andresearch carried out by the Standards Division and third parties.

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98
99

Most of the recommendations and feedback from stakeholders and the GRI Sector Program can beconsidered in the revision of existing Topic Standards. In all cases, the GSSB identifies the mostpressing needs based on stakeholder feedback, in line with the GSSB mandated procedure forproject identification and prioritization as 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.

100

Sector Program inputs on existing topics to the GSSB

101
102

The Sector Program develops Sector Standards that support the enhancement and expansion of the
GRI Standards by bringing to the surface issues not previously covered in the Standards.

103
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105

As part of each Sector Standards project, feedback and recommendations related to developing a
new Topic Standard or revising existing ones are collated throughout the project. These are submitted
to the GSSB for consideration and prioritized during the regular revision of the GSSB work program.

106
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108

Feedback collected during the development of GRI 11: Oil and Gas Sector 2021, GRI 12: Coal Sector
2022, and GRI 13: Agriculture, Aquaculture and Fishing Sectors 2022 were submitted to the GSSB atthe end of each project in the form of the following reports:

109
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111
112

•
•
•

GRI Sector Standards Project for Oil and Gas - Input on GRI Topic Standards
GRI Sector Standard Project for Coal - Input on GRI Topic Standards
GRI Sector Standard Project for Agriculture, Aquaculture and Fishing - Input on GRI Topic
Standards

113
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115
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117
118

Consultation Annex 1 of this document summarizes the topics included in the first three Sector
Standards for which there is no corresponding or closely related GRI Topic Standard. It also includes
topics in which disclosure gaps were identified that are highly relevant but likely not unique to thesector. Topics without a corresponding GRI Topic Standard – ‘Climate adaptation and resilience’ and‘Land and resource rights’ – were included in all three published Sector Standards. Similarly, ‘Rights
of indigenous peoples’ had substantial reporting for all three.

119
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121
122

The highest volume of comments collected during the public exposures considered outside the scopeof the Sector Standards projects was submitted on GRI 304: Biodiversity 2016 and GRI 305:
Emissions 2016. The comments on biodiversity are considered part of the revision of GRI 304:
Biodiversity 2016.

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The GSSB prioritized revision work to commence in 2024 for the topics ‘Rights of indigenous peoples’and ‘Local Communities’ based on feedback and recommendations given by stakeholders (seeConsultation Annex 2). For all three Sector Standards, there is substantial additional reporting inPage 6 of 31

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relation to ‘Rights of indigenous peoples’ and the topic of ‘Land and resource rights’. Comments fromworking group members and those collected during the public exposure of all three Sector Standards
referenced challenges in reporting consistently and completely on impacts experienced by local
communities.

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132
133
134
135
136

For the topic of ‘Climate change’, the Oil, Gas and Coal Working Group focused much of its attention
on climate change-related reporting. They consistently advocated for enhanced reporting on climate
resilience, adaptation, and transition. It was concluded that climate change, particularly the transition
to a low-carbon economy, is the single most important issue for these sectors, and the existing
reporting was identified as insufficient. They indicated that stakeholders expect reporting on aspects
such as board responsibility for climate change, setting emissions targets, investment in emissionsintensive activities, climate change-related lobbying, and the consideration of a just transition.

137
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139

Based on the comments and recommendations, the revision of the climate-related Topic Standards
was already prioritized by the GSSB. The project’s scope will be covered in more detail under the
topic of ‘Climate adaption, resilience, and transition’.

140
141
142
143
144
145

The Agriculture, Aquaculture and Fishing Working Group identified areas for refinement whenreporting on natural ecosystem conversation and impacts on communities, particularly rural or low
socio-economic communities or those that rely on natural resources. Their recommendations alsosuggest an alignment of scopes across employment topics. This includes the consistent coverage ofworkers and employees and the potential for other under-represented or marginalized groups to bepart of disclosures focused on equity measures where relevant.

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149

Comments from working group members and those collected during the public exposure of all threeStandards referenced challenges on issues of diversity and discrimination, and on impacts felt
uniquely or more severely by women. These recommendations and comments will be considered in
the ongoing revision work for the Labor topics.

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The projects being worked on or already prioritized by the GSSB are part of the work program. These
include the revision of:

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157

•
•
•

GRI 304: Biodiversity 2016 – revision is ongoing from 2022 until 2023.
Labor-related Topic Standards – revision started in 2022 and will continue until 2025.
Climate change-related Topic Standards – project proposal in 2022, revision until 2024.

Furthermore, the GSSB will prioritize the start of the following two topics during this work program
based on the availability of resources:•

Spills and leaks (Critical incident management)

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161

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.

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163
164
165

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 be withdrawn. 1
Based on research and feedback from the GRI Sector Program, it is proposed to enlarge thescope to Critical Incident Management.

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168

•

Economic impacts
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

1 https://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-topicstandards.pdf

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program based on the feedback of reporters who indicated that the current disclosures areunclear and inconsistently interpreted and would benefit from a thorough content review.2

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The labor-related disclosure of GRI 202: Market Presence 2016 will be revised in the laborproject, and the climate-related disclosure of GRI 201: Economic Performance 2016 will berevised in the climate project. It is, therefore, the right moment to revise the economic-related
disclosures to ensure alignment and consistency with the labor and climate change project.

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Based on initial research by the Standards Division, various topics could fall within the scopeof the economic impacts project. These include:

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o
o
o
o
o
o

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;
externalities, for example, impacts of investment decisions.

Table 1 provides the general outlook for the revision work of Topic Standards for 2023 to 2025. The
GSSB’s ambition is to revise all existing GRI Standards by the end of 2025 to guarantee that theyreflect 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 for each Topic Standard project will bedefined during the project proposal preparation and presented to the GSSB for approval.

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

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

Scope including but not limited to

StatusBiodiversity

GRI 304: Biodiversity 2016

Publication Q3
2023

Revision program including

Labor

Climate change

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 (TBD)
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 (TBD)
GRI 302: Energy 2016
GRI 305: Emissions 2016
GRI 201: Economic Performance 2016

Started Q3 2022

Start Q4 2022

(Disclosure 201-2)

Spills and leaks critical incident
management

GSSB priority for new Topic Standard(GRI 306: Effluents and Waste 2016, Disclosure 306-3)

Start Q4 2023

GRI 201: Economic Performance 2016
Economic impacts(Disclosures 201-1, 201-3, and 201-4)
GRI 202: Market Presence 2016 (Disclosure 202-2)

Start Q2 2023

GRI 203: Indirect Economic Impacts 2016
Indigenous
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

Anti-corruption andpublic policy

GRI 205: Anti-corruption 2016
GRI 206: Anti-competitive Behavior 2016
GRI 415: Public Policy 2016

Start 2024

Customer privacy

GRI 418: Customer Privacy 2016

Start 2024

Customer impact

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

Start 2025

Circularity andmaterial resources

GRI 301: Materials 2016
GRI 306: Waste 2020

Start 2025

Procurement
practices

GRI 204: Procurement Practices 2016
GRI 308: Supplier Environmental Assessment 2016
GRI 414: Supplier Social Assessment 2016

Start 2025

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Research

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For 2023, research will be done in line with the revision of the climate change project, and depending
on available resources, research will extend to the topics of anti-corruption and public policy.

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The need for the revision of GRI 205: Anti-corruption 2016 and GRI 415: Public Policy 2016 wasraised by several stakeholders. Based on research, further steps will be discussed.

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Development of new Topic Standards

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The GSSB identifies priorities for developing new Topic Standards based on:

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•
•
•

recommendations from the Sector Program (see Consultation Annex 1);
feedback from internal and external stakeholders (see Consultation Annex 2); andresearch carried out by the Standards Division and third parties.

201
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203
204

As mentioned, Spills and leaks (Critical incident management) will be prioritized for revision. Due tothe amendment of the scope, a considerable amount of new work will be involved. Furthermore, thescope of work on the topic of ‘climate change’ will be broadened considerably by incorporating new
disclosure requirements and guidance. The GSSB will prioritize this work for 2023.

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208

New Topic Standards are required to address topics not covered by the GRI Standards, including
those identified through the Sector Program. Feedback from the Oil, Gas and Coal Working Groupsuggested that the GRI Standards have gaps relating to reporting on cybersecurity and data privacy,
as well as the payments to and contractual arrangements between organizations and governments.

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The grouping of topics related to digitalization, data protection, cybersecurity, and privacy is prioritizedby the GSSB as a potential new topic to be researched in 2023 and to start in early 2024.

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Development of new Sector Standards

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Sustainability reporting by organizations operating within specific sectors has not consistently
addressed their most significant impacts. Therefore, the GSSB initiated the GRI Sector Program todevelop 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 the applicable
GRI Sector Standards, if available. Sector Standards will be developed in line with the Program
description and the list of prioritized sectors.

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The Sector Program will develop Standards for around 40 high-impact sectors. Sectors are prioritizedbased primarily on their sustainability impacts. This takes into account the significance of the sector’s
impacts, the size of the sector, the sector’s distribution around the world, and the number oforganizations from that sector that are likely to use the GRI Standards. Other criteria for prioritizing asector include learnings and synergies from other recently developed GRI Sector Standards.

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The list of prioritized sectors may be refined throughout this Work Program’s duration. Futurerevisions of the list will be discussed in the public GSSB meetings and published on the GSSB
website.

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Following the completion of the pilot projects for the Sector Program on oil, gas, coal, agriculture,
aquaculture, and fishing, work commenced on Priority Group 1: Basic Materials and Needs.

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The following sectors from priority group 1 commenced in 2022 and will continue into the period
covered by this Work Program:

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•
•
•
•
•
•

MiningTextiles and apparel
Food and beverages
Banks
Insurance
Capital markets

In addition, the remaining priority group 1 sector projects for utilities, renewable energy, forestry, andmetal processing, will also commence during the period covered by this Work Program.

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Table 2 outlines the complete list of Sector Standards under development during this Work Program.3

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

OutcomeDescription of the sector

Expected start

GRI Sector
Standards Projectfor Mining

Sector Standard forminingStarted Q1 2022

GRI Sector
Standards Project
for Textile andApparelGRI Sector
Standards Projectfor Food andBeverages
GRI Sector
Standards Projectfor Financial
Services

Sector Standard fortextiles and apparel

Exploration and extraction ofminerals, except coal;suppliers of equipment andservices to mining; storage
and transportation; refining
and marketing of minerals.
Manufacturing and retail oftextiles, apparel, footwear,
and accessories.

Sector Standard forfood and beverages

Manufacturing of food,beverages, and tobacco.

Start Q1 2023

Sector Standard forbanks

Commercial banks; consumer
finance; savings institutions;mortgage finance;
microfinance institutions
Life, non-life, andreinsurance.

Start Q1 2023

Sector Standard for
insurance
Sector Standard forcapital markets
Expected to beundertaken as asingle project(name TBC)

Sector Standard for
utilities

Sector Standard forrenewable energy

GRI Sector
Standards Projectfor Forestry
GRI Sector
Standards Projectfor Metal
Processing
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241
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Sector Standard forforestry
Sector Standard formetal processing

Asset owners and managers,
investment banks, custody,
and stock exchanges.
Electricity generation (except
renewables), transmission
and distribution; gas utilities
and distributors; water utilities
and services; waste
management.
Solar and wind project
developers; biofuels
producers; producers of fuelcells and industrial batteries.
Forestry and logging,production of pulp and paper.
Steel and aluminumproduction; smelting andprocessing of other metals.

Started Q4 2022

Start 2024

Start 2025

Start 2025

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

3

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

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Additional research project on the public sector

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248
249
250
251

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 for sustainability
reporting in the public sector. The intention is that this will be collaborative, working in conjunction withthe evolving agenda of the International Public Sector Accounting Standards Board (IPASB) and otherregional and national level standard setting bodies to ensure access to the most useful information
and alignment.

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Revision of Sector Standards

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254
255
256

The GRI Sector Standards list the disclosures, GRI and non-GRI, identified as relevant for reportingby an organization in a sector. 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 referto disclosures in the updated Topic Standards.

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260

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.

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All Topic Standards, either revised or new, published during this work program’s duration will befollowed by a revision to any published Sector Standards that include relevant disclosures.

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Implementation of GRI Standards

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The GSSB is committed to supporting the implementation of the GRI Standards by making themavailable in a wide range of languages, developing materials to support the interpretation andapplication of the Standards, and supporting information users to more easily access and consume
information reported based on the GRI Standards.

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Translations

269

Translations of the GRI Standards are a strategic part of the GSSB work program.

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272

Although English is the authoritative language of the GRI Standards, authorized translations ensurethat the world’s most widely used standards for sustainability reporting are accessible to a diverse
global audience.

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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, and Traditional Chinese). This goal was reachedin 2020 with the launch of the Portuguese translation.

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278
279

For the next work program, the translation work will continue. Translation projects will be initiated foreach GRI Standard approved by the GSSB, and translations will be published in the quarter following
the release of the English version of a new or revised GRI Standard.

281Standard Interpretations, FAQs and guidancematerial

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283
284
285

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

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Digital taxonomy

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288
289
290
291

The GSSB will allocate the necessary resources to develop a digital taxonomy of the GRI Standards
to enable the organizations using the GRI Standards to report in a digital format. This will enable
information users to access, analyze, and compare this information more easily. The GSSB will aim toensure compatibility with digital taxonomies to be developed by other standard-setting bodies and willseek to develop the taxonomy in conjunction with them.

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Cooperation with partners

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The GSSB is committed to cooperating with global and jurisdictional standard-setting bodies toensure complementarity and interoperability between standards. As opportunities arise, thiscooperation may take the form of coordinating work programs, joint standard-setting, or thedevelopment of guidance materials to explain the complementary and alignment between standards.

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300

GRI and the IFRS Foundation signed in March 2022 a memorandum of understanding under which
their respective standard-setting boards – the GSSB and the International Sustainability Standards
Board (ISSB) – will seek to coordinate their work programs and standard-setting activities. Specificactivities will be defined and announced throughout 2023-2025.

301
302
303

The GSSB will continue to provide its support to the Sustainability Reporting Board (SRB) of theEuropean Financial Reporting Advisory Group (EFRAG) in the development of the European
Sustainability Reporting Standards (ESRS) over the following years.

304
305
306
307

The GSSB is open to considering the coordination of work programs and standard-setting activities tosupport 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 in2023 and prioritize its cooperative efforts in support of regulators.

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The GSSB will continue the dialogue with the International Auditing and Assurance Standards Board(IAASB) and the International Ethics Standards Board for Accountants (IESBA) and is committed tocontributing to their respective standard-setting agendas with relevance to the practice ofsustainability reporting.

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315
316

The GSSB seeks to address the needs of the public sector for specific guidance on sustainability
reporting by exploring a collaboration with the International Public Sector Accounting Standards Board(IPSASB). Initially, this effort will entail allocating the necessary resources for research on basis ofwhich the further coordination of potential standard-setting activities for the public sector can be
discussed between the GSSB and IPSASB.

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320
321
322

In keeping with its commitment to developing the GRI Standards in line with authoritativeintergovernmental instruments, including those developed by the United Nations (UN), theOrganisation 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.

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gssbsecretariat@globalreporting.org

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 20202022 (project schedule 2022) will continue in 2023.
The development of a GRI Standard takes approximately 24 months to complete.

This document has been prepared by the GRI Standards Division and is made available to observers at meetings of the Global Sustainability Standards
Board (GSSB). It does not represent an official position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. The GSSB isthe independent standard setting body of GRI. For more information visit www.globalreporting.org.
© GRI 2022

2023
Outcome

Status at the end of2022

Sector Standard for mining

Project underway andexposure draft of theStandard currently being
developed.

GRI Sector
Standards Project
for Textile andApparelSector Standard for textiles andapparelProject proposal
approved; call for
Working groupapplications to the working membership announced
group open.

GRI Sector
Standards Projectfor Food andBeverages

Sector Standard for food andbeverages

Project proposal
approved.

Project

Q1

Q2

Q3

Q4

Sector Standards

GRI Sector
Standards Projectfor Mining

Public exposure of thedraft Standard

Working group
Call for applications to themembershipworking groupannounced

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Expected
approval &release of the
final Standard

GRI Sector
Standards Projectfor Financial
Services

Sector Standard for banks

Public sector
research projectConsultation paper on sustainability
reporting for the public sector

To start

Revision including but not limited to:
GRI 304: Biodiversity 2016

Public exposure (PCP)
ongoing

Sector Standard for insurance

Draft project proposal
under consultation

Expected approval of the
project proposal

Sector Standard for capital markets

Technical
committee
membershipannounced

Expectedrelease of theresearch paper

Topic Standards

GRI Topic
Standards Projectfor Biodiversity

PCP deadline

Review publiccomments andPublication
finaliseStandard

Translations

Content development

Content
development

Public exposureof the first set
draft standards

Revision program including but notlimited to:
GRI 202: Market Presence 2016
(Disclosure 202-1)

GRI Topic
Standards Projectfor Labor

GRI 401: Employment 2016
Project underway;
GRI 402: Labor/Management Relations
2016
scoping ongoing
GRI 404: Training and Education 2016
GRI 405: Diversity and Equal
Opportunity 2016
GRI 406: Non-discrimination 2016
(TBD)

Page 19 of 31

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 (TBD)
Revision including but not limited to:
GRI Topic
Standards Project
for Climate

GRI 302: Energy 2016
Draft project proposal
GRI 305: Emissions 2016
approved
GRI 201: Economic Performance 2016

Approval final project
proposalTechnical
committee
membershipannounced

Content
development

Draft project
proposal
approved

Approval final Content
project proposal development

Content
development(Disclosure 201-2)

Revision including but not limited to:
GRI Topic
Standards Project
for 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 Topic
Standards Project Revision including but not limited to:for Spills and Leaks GRI 306: Effluents and Waste 2016
- Critical Incident
disclosure 306-3)
Management
GRI Topic
Standards Project
for the
Digitalization andData Privacy

Not started

Not started

New Topic Standards for the groupingof topics in relation but not limited to
Not started
digitalization, data protection,
cybersecurity, and data privacy

Page 20 of 31

Draft project
proposal
approved

Approval final
project proposal

ResearchResearch

gssbsecretariat@globalreporting.org

Consultation Annex 1. Summary of input collected during
projects to develop GRI Standards

This document has been prepared by the GRI Standards Division and is made available to observers at meetings of the Global Sustainability Standards
Board (GSSB). It does not represent an official position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. The GSSB isthe independent standard setting body of GRI. For more information visit www.globalreporting.org.
© GRI 2022

gssbsecretariat@globalreporting.org

Topic
Topic

Sector Standard this topic is
included in
Overview

GRI 11

GRI 12

Comments

GRI 13Topics that feature in Sector Standards to date for which no dedicated (or closely related) Topic Standard exists and which are likely
to be relevant for more than one sector
Asset integrity
and criticalincident
management

Asset integrity and critical incident
management deal with preventing andcontrolling incidents that can lead to fatalities,
injuries or ill health, environmental impacts,and damage to local communities andinfrastructure. This topic covers impacts fromsuch incidents.

xx

Climateadaptation andresilience

Organizations contribute to climate change
and are simultaneously affected by it. Climate
adaptation and resilience refer to how anorganization adjusts to current and anticipatedclimate-related risks, as well as how it
contributes to societies' and economies' ability
to withstand climate change impacts.

x

x

x

GRI 11 and GRI 12 also included‘transition', which covers an organization's
strategy in relation to the transition to a lowcarbon economy and the impacts of thattransition on workers and local
communities.
Two topics in Sector Standards comprisethe body of 'climate change reporting' –emissions and climate adaptation andresilience. The scale of reporting
expectations for the sectors covered by GRI
11, 12 & 13, as well as intricacies related tothe structure of these topics, such as where
mitigation should be reported, madestructuring this reporting difficult.
See the summary of comments on climatechange below.

This document has been prepared by the GRI Standards Division and is made available to observers at meetings of the Global Sustainability Standards
Board (GSSB). It does not represent an official position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. The GSSB isthe independent standard setting body of GRI. For more information visit www.globalreporting.org.
© GRI 2022

Closure andrehabilitation

At the end of commercial use, organizations
are expected to close assets and facilities andrehabilitate operational sites. Impacts canoccur during and after closure. This topic
covers impacts on the environment, local
communities, and workers.

xx

Land andresource rights

Land and resource rights encompass the rights
to use, manage and control land, fisheries,
forests, and other natural resources. An
organization's impacts on the availability andaccessibility of these can affect local
communities and other users. This topic
covers impacts on human rights and tenurerights that result from an organization's use ofland and natural resources.

xx

Forced labor &'modernslavery'

As part of a global effort, several governments
have issued legislation requiring public
reporting on addressing traditional andemerging forced labor practices, including
modern slavery.

xx

Naturalecosystem
conversion

Natural ecosystem conversion refers tochanging a natural ecosystem to another use
or a profound change in a natural ecosystem's
species composition, structure, or function.
This topic covers impacts related to natural
ecosystem conversion, including discrete
incidents of land clearance, severe
degradation, or the introduction ofmanagement practices that lead to substantial
and sustained change in natural ecosystems.

x

Reporting in GRI 11 & GRI 12 focuses on
involuntary resettlement, while reporting in
GRI 13 focuses more broadly on land andnatural resource rights (including
customary, collective, and informal tenurerights) affected by the organization's
operations

Legislation in the UK and Australia, inparticular, means that many largeorganizations require a level oftransparency. It was seen as incomplete toleave this expectation out of GRI 11 andGRI 12.
x

In many instances, natural ecosystem
conversion may be covered by the topic of
biodiversity. However, the issue of
ecosystem conservation and deforestation
is of such concern for agriculture,
aquaculture, and fishing sectors that natural
ecosystem conservation was consideredsignificant enough to constitute a separate
likely material topic. Clear and normative
expectations of responsible behavior andtransparency related to conservation anddeforestation were deemed not to be

Page 24 of 31

sufficiently reflected in the current GRI 304:
Biodiversity 2016
Soil health

Soil health is the capacity of soil to function asa living ecosystem and to sustain plant andanimal productivity, promote plant and animal
health, and maintain or enhance water and air
quality. This topic covers soil erosion, soil loss,
and a reduction in soil fertility.

x

Likely to be relevant only to the sectors
covered by GRI 13 and the associatedvalue chain sectors, such as the food andbeverages sector.

Pesticides use

Pesticides are chemical or biologicalsubstances that regulate plant growth orcontrol, repel, or destroy any pest. This topic
covers impacts related to pesticide use,
including the impact of their toxicity on nontarget organisms.

x

Likely to be relevant only to the sectors
covered by GRI 13 and the associatedvalue chain sectors, such as the food andbeverage sector.

Food security

Food security means that people have physicaland economic access to sufficient, safe, andnutritious food that is acceptable within a given
culture and meets people's dietary needs andfood preferences for an active and healthy life.
Adequate food is a human right and crucial toenjoying all rights. This topic covers impacts
on food availability, access, use, stability, andsustainability.

x

Food security is a significant global issue,
but at the organizational level, likely to be
relevant only to the sectors in the foodvalue chain.

Animal healthand welfare

Animal health and welfare refers to an animal's
physical and mental state in relation to theconditions in which it lives and dies. The 'Five
Freedoms' of animal welfare are freedom fromhunger and thirst, discomfort, pain, injury, anddisease; freedom to express normal behavior;and fear and distress.

x

Animal health and welfare has been
consistently identified as a topic that could
be usefully covered by a Topic Standard
and may be relevant to some sectors
outside of the food value chain, such as
pharmaceuticals. This topic presented
challenges in reaching consensus on thespecific reporting that is appropriate andfeasible and would likely benefit fromPage 25 of 31

further dedicated discussions on the topic,
as well as reporting guidance.
Living income
and living
wage

Living income and living wage refer to suchlevel of income or wage which is sufficient toafford a decent standard of living for all
household members, including nutritious food,clean water, housing, education, healthcare,and other essential needs, such as provision
for unexpected events. This topic covers theorganization's approach to worker
compensation in the context of whether it
provides for living income or living wage.

x

Living income and living wage are forecast
to be relevant for other sectors where alarge proportion of the workforce has low
wages. A body of work and common
methodologies for calculating living income
and wage across sectors and geographic
regions is emerging, but not agreed upon.
The issue of wages and wage setting is not
currently addressed in the GRI Standards,
apart from one disclosure focused onmarket presence.

Economic
inclusion

Economic inclusion concerns an organization's
impacts on access to economic opportunities
for local communities and the productive
potential of actual and possible suppliers. This
topic covers economic inclusion of those withlow and/or vulnerable incomes, such as
farmers and fishers, and their communities.

x

Disclosures from GRI 201: Economic
Performance 2016 and GRI 203: Indirect
Economic Impacts 2016 were identified as
relevant, and guidance for clause 1.1 in
GRI 204: Procurement Practices 2016provided the basis for additional sector
recommendations. However, there are noclear references to the concepts ofeconomic or financial inclusion in the GRI
Standards

Supply chain
traceability

Traceability is the ability to trace raw materials
and final products' source, origin, or production
conditions. Traceability provides a way toidentify and prevent potential negative impacts
linked to an organization's products.

x

Topics where disclosures gaps were identified that are highly relevant but likely not to be unique to the sector
Anti-corruptionxx

Additional reporting for this topic included in
GRI 11 & 12 was related to impacts ofcorruption or risks of corruption in the
supply chain, whistleblowing mechanism,

Page 26 of 31

contract transparency, and beneficial
ownership.
Local
communitiesxx

Rights ofIndigenous
Peoplesxx

Additional reporting for this topic included
the approach to identifying and engaging
with stakeholders in local communities, inparticular with vulnerable groups. Reporting
was also included on community healthimpacts and grievances raised, addressed,
and resolved.
x

The working groups for all three Sector
Standards projects flagged that GRI 411:
Rights of Indigenous Peoples 2016 ispotentially inadequate to report on therights of indigenous peoples, and, inparticular, they noted the lack of reportingon free, prior and informed consent (FPIC).
This is of key relevance for any sector
engaging with indigenous peoples or when
activities may affect the rights of indigenous
peoples, including via land and resource
use.
Additional reporting for this topic included
the approach to engaging with Indigenous
Peoples and Indigenous women, seeking
FPIC, and further information on reported
incidents.

Nondiscriminationand equal
opportunityx

Topic disclosures relevant to employment
practices, non-discrimination, and equal
opportunity focus primarily on employees,
using comparisons between full-time andpart-time and/or temporary employees or by
age and gender. The disclosures do not
systematically consider the differences

Page 27 of 31

between the benefits and conditions
afforded to workers (who are not
employees) compared to employees, which
may become increasingly relevant
considering the shift in employment
arrangements and supply chain structures.
More consideration of the disparity between
employees and other workers may also
introduce consistency across theStandards, aligning with the revised
glossary definitions for employee andworker, introduced as part of the transition
from the G4 Guidelines to the GRI
Standards and the categories of workers
introduced as part of the GRI 403:
Occupational Health and Safety 2018.
Additional reporting on this topic included
impacts associated with the recruitment andemployment of migrant workers.
Employment
practicesx

The additional reporting for this topic
related to the organization’s recruitment
practices, non-wage remuneration, and theworkers who fall outside institutional andlegal frameworks.

Page 28 of 31

Consultation Annex 2. Summary of Stakeholder feedback
during GSSB meetings 2022
Development of new Topic Standards
The following inputs have been gathered to date by the GSSB to inform the development of new Topic Standards.

Stakeholder feedback during GSSB meetings 2022
In 2022, as part of our multi-stakeholder consultation process, the GSSB invited stakeholders to recommend future efforts in the standard setting area,
particularly for the GSSB work program. This feedback will also be an important input to the revision of existing and the development of new GRI Standards.
In 2022 the following topics were presented to the GSSB:•

Anti-corruption

Transparency International UK invited GSSB and GRI to review the anti-corruption standards in light of corporate transparency, research, and guidance.
Transparency International UK has found that while transparency is becoming a norm in the corporate world, meaningful disclosures remain limited,particularly in governance and anti-corruption. In a gap analysis conducted between open business principles and GRI principles, findings suggest that
GRI is strong on tax disclosures, including country-by-country reporting. However, the following areas require improvement: organizational structuretransparency and beneficial ownership transparency. There is also room for improvement in corporate political engagement transparency (GRI 415) andanti-corruption program transparency (GRI 205).
•

Children’s rights

UNICEF invited the GSSB to put more effort into changing the child rights focus in our GRI Standards. UNICEF has been working specifically on children's
rights and how they relate to business. It looks at aspects such as parents' working conditions, workplace breastfeeding, online safety, and community andenvironment. Other issues include land use, relocation of communities, access to schools, and healthcare. A child rights lens on sustainability can help tounderstand the root causes and the impacts of business. Why children? Children are marginalized and vulnerable and therefore disproportionally

Page 29 of 31

impacted; child labor is on the rise; two-thirds of children suffer physical abuse, 260 million are not in school; while physical stunting impacts 150 million
children. Stunting results from early life malnutrition and has high healthcare costs. Malnutrition costs the global economy $3.5 trillion per year. Universal
breastfeeding alone can save $300 billion. Family-friendly policies look at three areas: time, resources, and services. UNICEF has evidence, guidance,
and tools that map to GRI and can help inform child rights disclosure. From its research, UNICEF found that most companies surveyed used GRI
Standards, which led UNICEF and GRI to work together. UNICEF Working Paper (2012) – the reporting on child rights has not progressed since due to alack of balance, not systematic, not holistic, and often focusing only on positive reporting. A new study was published in 2022 and shared with GRI.
•

Animal welfare

Mercy for Animals invited the GSSB to develop relevant GRI Standards to ensure more corporate attention to animal welfare in supply chains, creating
species-specific standards, and establishing more quantitative reporting. The use of animals in the supply chain is ubiquitous: 1.2-2.7 trillion aquatic
animals are used for feed, over 60 billion land animals are used for food, and over 192 million animals are used for scientific research. Businessconsiderations include how animal welfare, corporate procurement policies, and external stakeholder responses influence one another. The increasing
prevalence of meaningful public commitments to animal welfare and global progress reporting are steps in the right direction.
•

International humanitarian law (IHL)

Australian Red Cross and RMIT University presented the possibility of integrating international humanitarian law into GRI Standards and guidance: A
recommendation is to develop a topic-specific IHL standard as a natural continuation of GRI's commitment to strengthening human rights-related
standards to reflect the increased attention given to conflict settings. In the interim, the following actions are for consideration: a commitment to research
into the relevance of IHL to responsible business practices; a gap analysis of existing GRI Standards to identify potential areas for IHL inclusion; thedevelopment of practical guidance on IHL for reporting; the inclusion of IHL into education and training for businesses, including in relevant GRI Academy
courses; and strengthening of other relevant GRI Standards' conflict sensitivity.
•

Living wage and living income

ISEAL, on behalf of the Living Income Community of Practice, presented their considerations as input to the GSSB work program 2023-2025. Living wage
applies to an individual worker in any sector; living income applies to a household, usually in an agricultural context. The living income benchmark
estimates the cost of a basic and decent standard of living for a household. The living wage is the cost of a decent standard of living for a family. Adoptionof the living income and living wage concepts is growing; for example, many companies and investors use the concepts to frame and inform strategies andmake commitments. Living income was high on the agenda at the 2021 UN Food Systems Summit. For GRI's consideration, it is important to note thatwhile living wage and living income are highly material in most sectors, the two concepts pose different challenges in measurement. Measurement andreporting on living wage and living income should be truthful and meaningful, designed to incentivize investment and drive impact.

Page 30 of 31

•Land acquisition and involuntary resettlement (land rights)

The International Finance Corporation (IFC) presented their considerations as input to the GSSB work program 2023-2025 on transparency related to landacquisition and resettlement
The IFC Performance Standard 5: Land Acquisition and Involuntary Resettlement (PS5) is a key reference in GRI 11: Oil and Gas Sector 2021 and GRI
12: Coal Sector 2022. PS5 applies to cases where land is acquired through expropriation or compulsory legal procedures, lands acquired throughnegotiations with owners where expropriation is possible, and involuntary restrictions on land use or access to resources for local communities. PS5 also
includes community engagement and grievance mechanisms as a part of its guidance, with reference to decision-making processes, transparent
disclosures, and additional provisions for consultations with indigenous peoples.
PS5's recommendations on resettlement and livelihood restoration planning include conducting a census, developing a resettlement framework with roomfor expansion, and monitoring implementation. Further information was provided about potential indicators, including the number of persons displaced, theamount of land impacted, and the number of displaced persons with livelihoods restored.
•

Digitalization and the impact of Artificial intelligence

WIH (Worker info Exchange) invited the GSSB to consider the impacts of digitalization and more specific the impacts of the gig economy as input to the
GSSB work program 2023-2025. Issues mentioned in relation to the Gig economy are wrongly classification of employees as self-employed; Insecurepiece work pa; None or few statutory protections in employment; 55% earning less than minimum wage and Lack of social protection. The “wrong” use ofalgorithms can have harmful effects and impacts on human rights and lead to for example faulty discriminatory biometric ID; unfair predictive & otherprofiling in work allocation; arbitrary dismissals; misclassifying poor performance as ‘fraud and poor safety management.
Algorithmic transparency and the impact of the use of algorithms should be elevated and be part of the GRI Standards.

Page 31 of 31