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

GSSB Work Program 2020-2022
Issued on 1 December 2020

© GRI 2020

ContentsPreamble ................................................................................................................................................. 3
Introduction.............................................................................................................................................. 3
Review of existing GRI Standards .......................................................................................................... 4
Development of new topic-specific Standards ........................................................................................ 4
Sector Program ....................................................................................................................................... 4
Issuance of FAQs, Guidance and authoritative interpretations .............................................................. 5
Project Schedule 2020 ............................................................................................................................ 6
Project Schedule 2021 ............................................................................................................................ 7

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Preamble
The Global Sustainability Standards Board (GSSB) recognizes that its Work Program 2020-2022 ispublished during a time of unprecedented interest in the practice of sustainability reporting.
Interest in sustainability reporting in general, and the GRI Standards in particular, is at an all-timehigh. The number of mandatory and voluntary policy instruments that either require or encourageorganizations to report sustainability-related information continues to rise. Record levels ofpractitioners download the GRI Standards and there is continuous growth in the number of reporters
who choose to base their public sustainability reporting on the GRI Standards.
Over the course of recent months, key stakeholders and institutions from all constituencies havecome forward to lay out their respective perspectives on what a future sustainability reporting regime
should look like. Concerns about reporting burden and quality of reported data, as well as a strong
interest in making sustainability reporting a mandatory practice, are among the key drivers for thisimportant debate.
As the entity responsible for maintaining the world’s most widely used and comprehensive
sustainability reporting standards, the GSSB acknowledges its central role and responsibility tocontribute to the ongoing debate. The GSSB is committed to an effective future sustainability
reporting regime and one that supports the public interest in addressing the mounting global
sustainable development challenges.
To this end, the GSSB strongly believes in a vision of a single, coherent global set of sustainability
reporting standards alongside, and interconnected to, the established international financial reporting
regime.
The GSSB is committed to playing a leadership role in the consolidation efforts that are underway.
Through its standard-setting activities, the GSSB aims to reduce the burden on reportingorganizations and facilitate an informed dialogue and decision-making based on consistent andcomparable information.
To accomplish this, the GSSB will ensure that all its standard-setting activities are designed andorganized with the aim to achieve a tangible, practical convergence of all leading standards,frameworks and similar initiatives. All standards projects are designed to deliver on this vision, withthe explicit commitment to collaborate with the relevant standard setters and frameworks.
The GSSB recognizes that the leading role of the GRI Standards in the global field of sustainability
reporting carries an expectation to also lead the field in delivering on its promise of a single, coherent
global set of sustainability reporting standards. With this Work Program, the GSSB explains its
approach to making this promise a reality.

Introduction
The Global Sustainability Standards Board has sole responsibility for setting the first globally
accepted standards for sustainability reporting – the GRI Sustainability Reporting Standards.
Established as an independent governance body under the auspices of GRI, the GSSB is formed of
15 members representing a range of expertise and multi-stakeholder perspectives on sustainability
reporting. The GSSB operates under the GSSB Terms of Reference to oversee the development ofthe GRI Standards according to a formally defined due process.
The GSSB works exclusively in the public interest and according to the vision and mission of GRI.
This document outlines the work program of the GSSB for the years 2020-2022. The implementationof the work program is dependent on the budget allocation by the GRI.
Based on the available budget the GSSB will publish a project schedule on an annual basis between
2020 and 2022 on the GSSB website. The project schedule will provide an indication of how the work
program outlined in this document can be implemented.

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Review of existing GRI Standards
The GSSB is committed to reviewing all existing GRI Standards every 4 years to guarantee that theyreflect the global multi-stakeholder consensus and continue to promote the public interest.
Priorities for review will be identified by the GSSB based on stakeholder feedback received, including
through the GSSB’s public consultations on the work program, as well as on research carried out bythe Standards Division and third parties. In all cases, the GSSB will identify the most pressing needs
and the most promising opportunities to effect convergence and harmonization among sustainability
reporting standards, frameworks, and similar initiatives.
The GSSB will issue a comprehensive list of priority projects for the review of existing topic-specificGRI Standards for the coming years in 2021.
The GSSB will publish a project schedule which covers the review of Standards annually between
2020 and 2022 on the GSSB website.
Based on the priorities identified by the GSSB, the Standards Division will undertake this work in linewith the Due Process Protocol.

Development of new topic-specificStandards
In addition to the ongoing review of existing GRI Standards, the GSSB is committed to have five newtopic-specific Standards under development concurrently. This is to ensure that the GRI Standards
reflect the ongoing evolution of the sustainable development agenda, are responsive to stakeholder
expectations, and continue to promote the public interest.
Priorities for the development of new topic-specific Standards will be identified by the GSSB based on
stakeholder feedback received, including through the GSSB’s public consultations on the work
program, as well as on research carried out by the Standards Division and third parties.
New Standards might be required in order to address sustainability topics not covered by the GRIStandards, including those identified through the Sector Program, or to reflect changes in thestructure of the GRI Standards. New Standards may also be necessary to achieve the anticipated,necessary harmonization of standards and frameworks.
The GSSB will issue a comprehensive list of priority projects for the development of new topic-specificGRI Standards for the coming years in 2021.
The GSSB will publish a project schedule which covers the development of new topic-specificStandards annually between 2020 and 2022 on the GSSB website.
Based on the priorities identified by the GSSB, the Standards Division will undertake this work in linewith the Due Process Protocol.

Sector Program
Sustainability reporting by organizations operating within specific sectors has not always consistently
addressed those sectors’ most significant impacts. The GSSB has approved the GRI Sector Program
to develop GRI Sector Standards to address this issue. The Sectors Standards will form an integral
part of the GRI Standards.

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Authoritative information on sector-specific impacts offered by the GRI Sector Standards will provide
clarity and focus for sustainability reporting on the topics that matter most from a sustainable
development perspective. This information can both reflect and set stakeholder expectations for thesector’s sustainability reporting.
The aim for the GRI Sector Program is ultimately to cover around 40 high-impact sectors. Priority
Group 1 provides an indication of the prioritization of the high-impact sectors for the time covered bythis Work Program. For a full initial list, and related priority groups, consult Item 02 – GRI Sector
Standards Program – Revised list of prioritized sectors published on 2 October 2020.
The GSSB will continue to review and refine the initial list of high-impact sectors, and related priority
groups, based on the learnings from the pilot projects on the oil, gas, coa,l and agriculture sectors, aswell as learnings from the overall program implementation, opportunities for further convergence andharmonization among standards and frameworks, and from stakeholder feedback. Future revisions ofthe list will be discussed in the public GSSB meetings and published on the GSSB website.
The scope and names of individual sectors may be adjusted as a result of research and stakeholder
input at the commencement and throughout the development of each sector project.
The first sectors to prioritize (Priority Group 1) are upstream sectors providing for fundamental needs(e.g. food, textiles, energy), or for basic materials on which other sectors depend (e.g. metals,minerals, chemicals, cement, wood). In addition, banking is included as an essential service.
Table 1: Priority Group 1 sectors: Basic materials and needs
MiningFood
Textiles and apparel
Banking
Insurance
Asset managementUtilities
Renewable energy
Forestry
Metal processing
Based on an evaluation of the pilot projects, the GSSB will select a to be determined number of
additional Sector Standard projects from the above priority list in the second quarter of 2021.
The GSSB will publish a project schedule which covers Sector Standard projects annually between
2020 and 2022 on the GSSB website.
Based on the priorities identified by the GSSB, the Standards Division will undertake this work in linewith the Due Process Protocol.

Issuance of FAQs, Guidance andauthoritative interpretations
Interested stakeholders can submit questions and feedback to the GSSB about the application of theGRI Standards through standards@globalreporing.org
After reviewing the feedback received, if necessary, the GSSB will issue FAQs or interpretations, or it
will provide additional guidance to address implementation issues identified by the users of the GRIStandards.

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Project Schedule 2020
Review of existing GRI Standards
The GSSB aims to complete the following three projects in 2020:
1. Phase 1 of the Review of Human Rights-related Standards
2. Review of GRI’s Universal Standards (GRI 101: Foundation, GRI 102: General Disclosures,
GRI 103: Management Approach)
3. Review of GRI Waste Disclosures
Based on the budget allocation for 2020, the GSSB is, at the point of issuance of the Work Program
2020-2022, not in a position to commit to the commencement of further projects to review existing
GRI Standards.
The GSSB has identified the review of GRI 304: Biodiversity 2016 as a priority project if further budget
becomes available, and is actively pursuing commitment from potential collaborating organizations tobegin work on a new, harmonized and globally relevant biodiversity standard as soon as
circumstances allow.
Additional priority projects for the review of existing GRI Standards in 2020 will be identified by theGSSB based on the stakeholder feedback received, including through the GSSB’s public
consultations on the Work Program 2020-2022. Pending projects that have previously been approvedby the GSSB will be considered, as well.

Development of new topic-specific Standards
Based on the budget allocation for 2020, the GSSB is, at the point of issuance of the Work Program,
not in a position to commit to the commencement of projects for the development of new topic-specificStandards.
Priority projects for the development of new topic-specific GRI Standards in 2020 will be identified bythe GSSB based on the stakeholder feedback received, including through the GSSB’s publicconsultations on the Work Program 2020-2022. Pending projects that have previously been approvedby the GSSB will be considered, as well.

Sector Program
The GSSB will continue the first pilot project, the Sector Standard Project for Oil, Gas, and Coal, andcommence the second pilot project, the Sector Standard Project for Agriculture and Fishing.
Based on the budget allocation for 2020, the GSSB is, at the point of issuance of the Work program
2020-2022, not in a position to commit to the commencement of further Sector Standard projects.

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Project Schedule 2021
Review of existing GRI Standards
The GSSB aims to complete the following two projects in 2021:
1. Phase 1 of the Review of Human Rights-related Standards
2. Review of GRI’s Universal Standards (GRI 101: Foundation, GRI 102: General Disclosures,
GRI 103: Management Approach)
The GSSB has identified the following priority projects for commencement in 2021:
1. Review of GRI 304: Biodiversity 2016
2. Phase II of the Review of Human rights-related Standards
3. Review of Climate Change-related Standards

Development of new topic-specific Standards
The GSSB has identified the following priority project for commencement in 2021:
1. Spills and Leaks

Sector Program
The GSSB aims to complete the following two pilot projects in 2021:
1. Sector Standards Project for Oil, Gas and Coal
2. Sector Standards Project for Agriculture and Fishing
Based on an evaluation of the pilot projects, the GSSB will select a to be determined number of
additional Sector Standard projects from the priority list in the second quarter of 2021.

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