gssbsecretariat@globalreporting.org

GRI Topic Standard Project for
Pollution – Working group terms ofreference

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 positionof 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 2024

Contents
Terms of Reference ..................................................................................................................................3
Background ...........................................................................................................................................3
Mandate of the Pollution Working Group................................................................................................3
Scope of work ....................................................................................................................................3
Responsibilities of other parties..........................................................................................................4
Additional considerations ...................................................................................................................4
Composition of the Pollution Working Group ..........................................................................................5
Selection criteria ................................................................................................................................5Working Group commitments ................................................................................................................6
Public communications protocol .............................................................................................................6
How to apply .........................................................................................................................................7
Appendix 1. Proposed project timeline ...................................................................................................8
Appendix 2. Meeting schedule ...............................................................................................................9
Appendix 3. Code of Conduct ............................................................................................................. 10
Appendix 4. Elaborated scope ............................................................................................................ 11

Contact
Email: pollution@globalreporting.org
For more information: visit the project webpage and sign up here to receive regular updates.

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Terms of Reference
These Terms of Reference outline the mandate of the Working Group for the GRI Topic Standard
Project for Pollution, including its selection and appointment, primary objectives, and timecommitments.

Background
The Global Sustainability Standards Board (GSSB), GRI’s independent standard-setting body, has
identified the set of Topic disclosures relating to pollution as priority standards for revision.
The objective of sustainability reporting using the GRI Standards is to provide transparency on how
an organization contributes or aims to contribute to sustainable development. The GRI Standards
enable an organization to publicly disclose its most significant impacts on the economy, environment,
and people, including impacts on human rights, and how the organization manages these impacts.
The primary objective of this project is to review the existing portfolio of GRI pollution-related
disclosures and develop a set of new disclosures and standards that represent internationally agreed
best practices. The revision must also align with the recent developments and relevant authoritativeintergovernmental instruments in the field of pollution. They are designed to enhance the global
comparability and quality of information within the topic, thereby enabling greater transparency andaccountability of organizations, and informed decision-making by stakeholders. It will be carried out
following the GSSB Due Process Protocol.
See the project proposal and the elaborated scope in Appendix 4. Elaborated Scope for more
information.

Mandate of the Pollution Working Group
Topic Standards are developed using multi-stakeholder expertise, authoritative intergovernmental
instruments, and other relevant evidence. The Pollution Working Group is to contribute their expertiseto the revision of existing pollution-related disclosures and the development of new ones. The overall
work of the Working Group should support sustainability reporting as promoted by the GRI
Sustainability Reporting Standards (GRI Standards).

Scope of work
The Pollution Working Group will be responsible for reviewing the existing pollution related
disclosures and developing additional disclosures for the consideration of the GSSB.

The Working Group will be tasked with providing recommendations on:
•

•

•

•

Revising the existing pollution-related content, including Disclosure 306-3 Significant spills of
GRI 306: Effluents and Waste 2016, Disclosures 305-6 Emissions of ozone-depleting
substances (ODS) and 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant
air emissions of GRI 305: Emissions 2016;
Developing new pollution-related disclosures, requirements, recommendations, and guidance
to address areas not currently covered by the Standards, and guidance to help organizations
and stakeholders to navigate the disclosures and Standards relevant to pollution;
Ensuring the revised disclosures are compatible for organizations to use together with GRI 1:
Foundation 2021, GRI 2: General disclosures 2021 and that the management disclosures arecompatible for organizations to use together with GRI 3: Material Topics 2021;
Revising and updating the existing Bibliography related to pollution;

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••

Revising existing definitions in the GRI Standards Glossary and, where applicable, developing
new ones;
Ongoing alignment with the pollution-related topics in GRI Sector Standards during thedevelopment of the Topic Standard for pollution.

The Working Group may also provide recommendations on considerations that may be relevant toother GRI Topic Standards. Changes to the overarching GRI system of Standards, like the ‘inaccordance criteria’, are not within the remit of the Working Group.

Responsibilities of other parties
The Standards Division is responsible for:
•
•
•
•
•
•
•
•

Overall project management and ensuring compliance with the GSSB Due Process Protocol;
Facilitating, providing logistical support and preparing materials for Working Group meetings;
Maintaining an online collaboration platform for the Working Group;
Engaging with the GSSB and other GRI Governance bodies;
Engaging other experts and interested parties in a peer review and on an as needs basis;
Coordinating public exposure of the draft Topic Standards, including collecting andsummarizing feedback for consideration by the Working Group;
Undertaking research to support the development of the Topic Standard(s); andDrafting the content of the Topic Standard(s).

The Standards Division will draft the Topic Standard(s) and other relevant deliverables in accordancewith the recommendations of the Working Group. The content of the Topic Standard(s) will be draftedin accordance with template and house rules for terminology, style and presentation. The Working
Group will not be responsible for editing the stylistic and grammatical presentation of deliverables.
Such edits will be undertaken by the Standards Division to ensure consistency with existing GRI
documents.
The GSSB votes on the approval of a draft of the Topic Standard(s) for public exposure and the finalcontent of a Topic Standard(s). The GSSB will review the drafted contents and may ask the Pollution
Working Group to conduct further research and/or develop the draft recommendations further.
Working Group members should be committed to support the revision of draft contents in addition to
the development of these contents. Further information on the role and authority of the GSSB can befound in the GSSB Due Process Protocol.

Additional considerations
The development of the Topic Standard(s) is to be carried out within the existing structure andtemplate of the GRI Standards, including preserving the hierarchy, coherence and implementation
approach of the GRI Standards. The content of Topic Standard(s) must be in line with the ‘inaccordance with’-model outlined in GRI 1: Foundation 2021.
The Pollution Working Group should aim to develop topic descriptions that are clear, consistent, andfocused on impacts from a sustainable development perspective. Content should also seek to be inline with key authoritative intergovernmental instruments (such as instruments of the United Nations,and the OECD) and consider the content of other business and human rights reporting frameworks,
such as the UN Guiding Principles Reporting Framework.
The discussions of the Working Group are confidential, but any recommendations made by theWorking Group to the GSSB will be publicly available in accordance with the GSSB Due Process
Protocol.
GRI will hold the copyright of any deliverables associated with the project.

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Composition of the Pollution Working Group
It is anticipated that the Working Group will have approximately 15 members. The Working Group will
aim to have at least one person drawn from each of the constituencies on which the membership of
the GSSB is based: business enterprises, investment institutions, labor, civil society, and mediating
institutions.
In addition, geographical, gender and cultural diversity will be considered.
Table 1: Descriptions of constituencies represented on the Working Groupa) An enterprise (other than a mediating or investment institution) that has been
Business
established in order to generate a profit for the benefit of its investors orenterpriseowners; orb) An organization representing the collective interests of those falling into
category ‘a’.
Investment
institution

An enterprise that is primarily concerned with the direct or indirect, long-term
investment of funds in business – including, but not limited to, asset owners, asset
managers, development banks, exchanges, ratings agencies and market information
brokers.

Labor

An organization established independently of employers and governments torepresent the interests of workers.

Civil society

An organization established in order to promote or secure a public good relating tosustainability (environmental, social and governance) and that does not fall into anyof the categories defined above.

Mediatinginstitution

An individual or organization that provides goods and/or services associated withthe reporting process and derives benefit from doing so.

A GSSB sponsor(s) may join Working Group meetings. For this project Rebeca Coriat and Anna
Nefedova will be sponsors.

Selection criteria
In accordance with the GSSB Due Process Protocol, members of the Working Group are appointed
by the GSSB. The principal criterion for selecting the Working Group is relevant knowledge andexperience related to the impact of a broad range of sustainable development issues related topollution.
Members must be able to ability to participate in Working Group meetings held in English and provide
written English feedback when requested.
In addition, the following criteria will be considered:
•

•
•
•

relevant knowledge of sustainability reporting related to an organization’s pollution-related
impact with, in particular, expertise in the areas of emissions of pollutants to air and soil,
hazardous substances, and critical incident management;
familiarity with the needs of users of sustainability reports;
related experience with multi-stakeholder initiatives;
understanding of and willingness to work in a consensus-based, multi-stakeholder working
group.

N.b. Representatives of the labor constituency to GRI bodies and working groups are put forward by
the Council of Global Unions (CGU).

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Working Group commitments
Working Group members are expected to:••••act in an individual capacity, exclusively in the public interest, and according to due process
as defined in the GSSB Due Process Protocol;
review the materials provided by the Standards Division in advance of Working Group
meetings, in order to be able to actively participate;provide timely feedback on documents or other materials distributed by the Standards
Division;work in the manner that aims at achieving consensus.

The development of the Topic Standard(s) in the Pollution project is expected to take up to 24 months
following the appointment of the Working Group. See the timeline included in Appendix 1. Proposed
project timeline.
Working Group members commit to actively participate in the standards development, as describedunder Scope of work above. This includes attending meetings and reviewing the draft Topic
Standard(s) and other related materials. It is estimated that this may result in up to 60 hours of timecommitment across the project (excluding any necessary travel time).
Meetings and other engagement methods will vary depending on the needs of the Working Group andthe project. Commonly used methods include full group meetings in-person and virtually, sub-group
workshops, and use of digital content creation platforms. The use of these methods will also take into
account any travel restrictions or risk factors.
Virtual meetings are normally held between 1.00-2:30 pm Central European Time (CET), so thatmembers in most time zones can join. This will be adjusted based on the final geographicalrepresentation of the Working Group.
In the event of an in-person meeting, Working Group members will be asked to attend a two-day
meeting in Amsterdam (excluding travel time).
See Appendix 2. Meeting schedule for the proposed meeting schedule and an itemized timecommitment.
Working Group members volunteer their time. There is no fee or compensation associated withparticipation in the Working Group. Upon request, Working Group members will be eligible for travel
and accommodation reimbursement for in-person meetings, in accordance with GRI policies.

Public communications protocol
Public communication on issues related to the activities of the Working Group and the development of
the GRI Standards is the responsibility of the GSSB. Working Group members may publicly express
their personal opinions and views but may not speak on behalf of the Working Group, GSSB or GRI.
The names and bios of members will be published on the GRI website. Members are welcome topublicize their participation in, and the activities of the Working Group, in channels such as press
releases or on social media. Members are asked to work with the Standards Division or GRI’s
communication team to coordinate any such activity ahead of time.
Working Group members are advised to use the following when referring to their participation in thisprocess:“[name of member] has been appointed by the Global Sustainability Standards Board (GSSB), GRI’s
independent standard setting body, to serve on a Working Group to produce a Standard(s) for the
Topic Project for Pollution.”

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How to apply
All interested experts will be invited to nominate themselves to be part of the Working Group, by
submitting their CV and the application form to pollution@globalreporting.org, on Sunday 18 August2024 the latest.
Interviews with candidates are planned for the period of 18 August 2024 – 19 September 2024.
Proposed composition of the Pollution Working Group submitted to GSSB for approval on 15-16
October 2024. More information is available on the project website.

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Appendix 1. Proposed project timeline
The commencement date of this project was 15 March 2024. Figure 1 provides an overview of the timing of each phase of the project.
The development of the Topic Standard(s) in the Pollution project is expected to take up to 24 months following the appointment of the Working Group, up
until the GSSB approval of the set of final Standard(s). The alignment with Sector Standards is a additional step in the project, that falls outside the activitiesof the WG. More information is available in the project proposal
Figure 1: Pollution project timelines© GRI 2024

Appendix 2. Meeting schedule
The following table outlines the minimum number of meetings expected to occur throughout thecourse of the project. Engagement as a Working Group is currently predicted to be predominantly
virtual, however an in-person meeting may be planned and replace some virtual engagements. In thiscase, the Working Group will be provided with sufficient notice and scheduling will be subject tomember availability.

MeetingTime commitment

Approximate date

Working Group meeting 1

2-hour virtual meeting + 4 hours
review of preparatory materials

December 2024

Working Group meeting 2

2-hour virtual meeting + 4 hours
review of preparatory materials

February 2025

Working Group meeting 3

2-hour virtual meeting + 4 hours
review of preparatory materials

April 2025

Working Group meeting 4

2-hour virtual meeting + 4 hours
review of preparatory materials

June 2025

Working Group meeting 5

2-hour virtual meeting + 4 hours
review of preparatory materials

March 2026

Working Group meeting 6

2-hour virtual meeting + 4 hours
review of preparatory materials

May 2026

Working Group meeting 7

2-hour virtual meeting + 4 hours
review of preparatory materials

June 2026

Working Group meeting 8

2-hour virtual meeting + 4 hours
review of preparatory materials

September 2026

In addition to the meetings listed above, it is expected that the Working Group will participate in asurvey following, review the draft Topic Standard in-full three times, twice prior to the public exposure
and once following, and participate in stakeholder engagement activities during the public exposure
period and to support the launch of the Standard as relevant.

© GRI 2024

Appendix 3. Code of Conduct
Experts participating in the development of GRI Standards commit to abiding by the principles andgood practices outlined in this code of conduct.

Working in the public interest
Experts participating in development of GRI Standards do so for the benefit of the public, over andabove the interests of any individual or organization. They commit to advancing Standards within theiragreed scope and to not hinder their development.

Making decisions through consensus
Experts strive to make decisions by consensus, that is, to reach agreement by the majority ofparticipants and to reduce or resolve conflicting arguments. Experts should aim to offer different
options or alternative solutions when disagreeing with or challenging issues.

Behaving ethicallyExperts commit to respecting others and their opinions and to conducting themselves in a
professional manner. Experts should ensure that the views of all (including those whose first language
is not English) are heard and understood.

Ensuring confidentiality
Expert meetings are held under the Chatham House Rule: ‘When a meeting, or part thereof, is held
under the Chatham House Rule, participants are free to use the information received, but neither theidentity nor the affiliation of the speaker(s), nor that of any other participant, may be revealed.’
Meeting materials are confidential; they can be shared with colleagues for input, but not with outside
parties without prior permission from the GRI Standards Division.

Participating actively and effectively in meetings
Experts commit to actively participate in the standard development process (including in all meetings),
and to work in accordance with the GSSB Due Process Protocol. Experts should aim to be concise
and additive when contributing to discussions.

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Appendix 4. Elaborated scope

GRI Topic Standard Project for
Pollution – Elaborated scope
21 June 2024

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Contents
Background.......................................................................................................................................... 3
Topic Standard Project for Pollution .................................................................................................... 3
Pollution ............................................................................................................................................... 3
Role of organizations: operations, products and services ................................................................... 5
Proposed structure of the Disclosures ................................................................................................ 6
Linked GRI Standards ......................................................................................................................... 8
Annex Definitions ............................................................................................................................... 10

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Background
Topic Standard Project for Pollution
The GSSB Work Program 2023-2025 foresees the start of a new Topic Standard Project for Pollution.
It includes the revision of the existing Disclosures 305-6 Ozone-depleting substances, 305-7 NOx,
SOx, and other significant air emissions, and Disclosure 306-3 Significant spills.
The project proposal was approved during the meeting on 14 March 2024, under the understandingthat questions and comments will be addressed in the scoping process.
This document builds on the approved project proposal and elaborates on the scope. Firstly, it
provides an overview of what pollution is, including the role of organizations in relation to pollution.
Secondly, it explains how future disclosures related to pollution will be structured and the linkages
with other GRI Standards.

Pollution
Due to human activity, pollution is pushing the planetary boundaries to a state where humanity can nolonger thrive. The concept of ‘planetary boundaries’ presents nine indicators for the boundaries ofplanet Earth. Six of these have already been crossed,1 and two of the boundaries, novel entities2 andbiochemical flows,3 can be directly linked to pollution. The two other boundaries that can be directly
linked to pollution, stratospheric ozone depletion4 and atmospheric aerosol loading,5 remain, andshould remain, within limits.
Additionally, the achievement of the Sustainable Development Goals (SDGs) is affected by pollution.
Most notably, SDG3 Good Health and Well-being, SDG6 Clean Water and Sanitation, SDG12
Responsible Consumption and Production, SDG14 Life Below Water, and SDG15 Life on Land are
affected by pollution.

1 Richardson K, Steffen W, Lucht W, Bendtsen J, Cornell SE, Donges JF, Drüke M, Fetzer I, Bala G, von Bloh W,

Feulner G, Fiedler S, Gerten D, Gleeson T, Hofmann M, Huiskamp W, Kummu M, Mohan C, Nogués-Bravo D,
Petri S, Porkka M, Rahmstorf S, Schaphoff S, Thonicke K, Tobian A, Virkki V, Wang-Erlandsson L, Weber L,
Rockström J., Earth beyond six of nine planetary boundaries, 2023.
2 The control variable for Novel entities is the percentage of synthetic chemicals released to the environment

without adequate safety testing.
3 The control variables for biochemical flows are Phosphate global: P flow from freshwater systems into theocean; regional: P flow from fertilizers to erodible soils (Tg of P year−1 ), and Nitrogen global: industrial andintentional fixation of N (Tg of N year−1 ).
4 The control variable for Stratospheric ozone depletion is Stratospheric O3 concentration via the release of

gaseous halocarbon compounds from industry and other human activities.
5 The control variable for Atmospheric aerosol loading is Aerosol optical depth (AOD). AOD can come from

pollution from factories but also dust, wildfires etc. Source: Nasa, Aerosol Optical Depth,
https://earthobservatory.nasa.gov/global-maps/MODAL2_M_AER_OD, accessed on 1 April 2024.

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The UN Statistics Division Environment Glossary states that pollution is the ‘1. presence of
substances and heat in environmental media (air, water, land) whose nature, location, or quantity
produces undesirable environmental effects; 2. activity that generates pollutants’.6 The same
Glossary defines pollutant (or contaminant) as ‘any physical, chemical, biological or radiologic
substance or matter that has an adverse effect on air, water, land/soil or biota’.
Human activity, including activities by organizations, plays a role in respecting the boundaries ofplanet Earth and achieving the SDGs. Human activities as a source of pollution can be linked to awide variety of activities, such as engine combustion, discharge of toxic wastewater, use ofpesticides, and spills. Additionally, products containing chemicals of concern, such as plastics or otherhazardous substances, can pollute if not appropriately managed.7 Reporting about pollution allows
organizations and their stakeholders to understand and manage the related impacts.
Primary pollutants, including emissions from human activities, are emitted directly from a source.
Examples of primary pollutants are heavy metals, pesticides, pharmaceuticals, plastics, noise, smell,and vibrations. Primary pollutants can undergo a chemical transformation into secondary pollutants.
For example, ground-level ozone is a gas that forms above the earth’s surface. Ground-level ozone isformed when the primary pollutants, nitrogen oxides (NOx), and volatile organic compounds (VOC)
react in sunlight and stagnant air.8 Weather and topography influence the dispersion andconcentration of pollutants. See Figure 1 below for an illustration of the pollution pathway, including
causes and exposure.

6 UN, department for economic and social information and policy analysis, Glossary of Environment Statistics,

1997.
7 United Nations Environment Programme (UNEP), Towards a pollution-free planet background report, 2017.
8 Government of Canada, Common air pollutants: ground-level ozone, https://www.canada.ca/en/environment-

climate-change/services/air-pollution/pollutants/common-contaminants/ground-level-ozone.html, accessed on 1
April 2024.

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Figure 1. Pollution to air, water and soil

Role of organizations: operations, products and services
The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct mention thatenterprises can be involved in air, water, and soil pollution. The Guidelines set out the expectationthat enterprises should ‘avoid and address adverse environmental impacts and contribute to […]pollution prevention, reduction and control’.9
Organizations contribute to pollution through their operations, products, and services, including their
upstream supply chains and downstream entities. Through due diligence, ‘an organization identifies,
prevents, mitigates, and accounts for how it addresses its actual and potential negative impacts on
the economy, environment, and people, including impacts on their human rights’.10 This includes its
own activities and those of its business partners that can be directly linked to the organization.
Organizational activities can be directly linked to the emissions of primary pollutants in theiroperations, products, and services. The Topics Standard Project for Pollution will focus on anorganization’s operations, products, and services, including supply chains and downstream entities.
GRI 301: Materials 2016 and GRI: 306 Waste 2020 include elements of a circular economy, which isan approach to managing pollution by products and services. The revision of GRI 301 (2016) and GRI

9 Organisation for Economic Co-operation and Development (OECD), OECD Guidelines for Multinational

Enterprises on Responsible Business Conduct, 2023.
10 GRI 1: Foundation 2021.

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306 (2020) is foreseen in the Topic Standard Project for Circularity and Material Resources. These
Standards will not be revised as part of the Topic Standard Project for Pollution but are acknowledged
as relevant to reporting on pollution.

Structure of the Disclosures
The topic of pollution is broad. Aspects of pollution can be found across different GRI Standards.
Reporting organizations might need to use disclosures from different Standards to report on theirimpacts related to pollution.
The project will revise selected existing pollution-related disclosures and develop new ones for
identified gaps. These disclosures will be incorporated into one or more Standard(s). An additional
document will be developed to provide an overview of all pollution-related disclosures in GRI
Standards.
The project proposes to develop the following:•

Disclosure(s) on non-GHG emissions to air. This is based on the revision of Disclosure 305-6
Ozone-depleting substances and Disclosure 305-7 Nitrogen oxides (NOx), sulfur oxides(SOx), and other significant air emissions in GRI 305: Emissions 2016.

•

Disclosure(s) on emissions to soil. This is a new disclosure.

•

Disclosure(s) on critical incidents. This will include the revision of Disclosure GRI 306-3
Significant spills in GRI 306: Effluents and Waste 2016.

•

Whitepaper/guidance/Standard Interpretation on GRI Standards and how to report on
pollution. This document will provide an overview of pollution-related disclosures acrossvarious GRI Standards. These disclosures can be part of the project, e.g., the revised
Disclosure 305-7, but can also be found in GRI Standards that are not part of the project, e.g.,
Disclosure 303-4 Water discharge. Reporters can use this document to navigate GRI
Standards for reporting on pollution-related impacts. This document will also support
stakeholders of organizations, such as local communities, in their understanding of what canbe expected to be reported concerning pollution.

The following information informs the elements of pollution-related disclosures:•Part of the definition of pollution is emissions to water. These emissions can be reported withGRI 303: Water and Effluents 2018. Specifically, Disclosures 303-1 Interactions with water asa shared resource, 303-2 Management of water discharge-related impacts, and 303-4 Water
discharge are relevant to pollution. However, these Standards also address other factors that
impact the availability and quality of water, i.e., water withdrawal and consumption. For
reporting organizations and their stakeholders, it is helpful to understand all the factors that
can have impacts on the availability of clean water. In the GSSB Work Program 2023-2025,
the revision of GRI 303: Water and Effluents 2018 is not mentioned as part of the Topic

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Standard Project for Pollution. Therefore, this Standard’s revision is not considered part of the
Topic Standard Project for Pollution. Organizations can currently use GRI 303 to report onwater pollution.
•

Critical incidents might be the cause of pollution, but they also might not have a polluting
effect. The disclosure(s) allows organizations to report on critical incidents that fit theircircumstances. Explicit references to related Standards, such as GRI 403: Occupational
Health and Safety 2018, can be considered for inclusion during the disclosure(s)development.

•

The structure prevents a complete overhaul of existing GRI Standards, with the risk of taking
out disclosures and having ‘leftover’ disclosures.

•

The standards in the project will include reporting pollution related to operations (facilities),
products, and services, including in supply chains and downstream entities. Emissions linked
to products and services addressed by the circular economy approach will become part of therevision of GRI 301: Materials 2016 and GRI 306: Waste 2020.

Figure 2 illustrates an overview of Standards directly related to reporting on pollution.
Figure 2: Overview of (future) pollution-related GRI Topic Standards/disclosures

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Linked GRI Standards
Other GRI Standards can be linked to the topic of pollution because, for example, they are used toreport on the effect of pollution (or exposure, see Figure 1). See Figure 3 for an overview ofStandards related to the topic of pollution. They can be considered for reference in pollution-related
disclosures.11
GRI 403: Occupational Health and Safety (OHS) 2018 is relevant as a polluted working environment
and unhealthy levels of air from regular operations can affect workers’ health. A critical incident like an
oil spill can also cause an unhealthy environment. Additionally, these local emissions can impact local
communities and Indigenous Peoples. Reporters can use GRI 413: Local Communities 2016 and GRI
411: Rights of Indigenous Peoples 2016 to report on this topic.
If a spill or leakage is created by sabotage, organizations might find the topic of security practices
material. GRI 410: Security Practices 2016 allows organizations to report on this topic.
GRI 101: Biodiversity 2024 refers to pollution as a driver for biodiversity loss. It directly refers toDisclosure 305-7 NOx, SOx, and other significant air emissions in GRI 305: Emissions 2016 andDisclosure 306-3 Significant spills in GRI 306: Effluents and Waste 2016. It also refers to Disclosure303-4 Waste discharge in GRI 303: Water and Effluents 2018 to report on pollution to water and soil.
An organization can also use this GRI 101 to report how it has managed its impact on biodiversity.
Pollution takes place in the entire value chain of organizations. GRI 204: Procurement 2016 and GRI
308: Supplier Environmental Assessment 2016 informs organizations on reporting its management of
suppliers.
The GRI Topic Standard for Climate Change, currently under revision, refers to pollution among theenvironmental impacts associated with the organization’s transition and adaptation plans, along withthe use of GHG removals and carbon credits.
GRI 416 Customer Health and safety 2016 and GRI 417 Labelling and marketing 2016 include
references to environmental impacts. These Standards can be considered for referencing too.
Lastly, Disclosure 2-25 Processes to remediate negative impacts, Disclosure 2-26 Mechanisms forseeking advice and raising concerns and Disclosure 2-27 Compliance with laws and regulations in
GRI 2: General disclosures 2021 can be considered when developing the pollution-related
disclosures.

11 GRI Topic Standards refer to each other where relevant. For example, the guidance of Disclosure

101-6-c refers to Disclosure 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant
air emissions in GRI 305: Emissions 2016.

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Figure 3: Pollution – GRI Standards relevant for referencing

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Annex Definitions•••

Pollution: 1. presence of substances and heat in environmental media (air, water, land)
whose nature, location, or quantity produces undesirable environmental effects; 2. activity thatgenerates pollutants
Source: UN Statistics Division Environment Glossary
Contaminant: any physical, chemical, biological or radiologic substance or matter that has anadverse effect on air, water, land/soil or biota. The term is frequently used synonymously with
pollutant.
• NB: the project will continue with the word pollutant.
Source: UN Statistics Division Environment Glossary
Primary pollutant: pollutant that is emitted directly from source to a medium
Source: adapted from: UNEP, Towards a Pollution-Free Planet, 2017

•

•

•

Value chain: range of activities carried out by the organization, and by entities upstream anddownstream from the organization, to bring the organization’s products or services from theirconception to their end use• Note 1: Entities upstream from the organization (e.g., suppliers) provide products orservices that are used in the development of the organization’s own products orservices. Entities downstream from the organization (e.g., distributors, customers)
receive products or services from the organization.
• Note 2: The value chain includes the supply chain.
Source: GRI Standards Glossary 2021
Circular economy: A systems solution framework that tackles global challenges like climatechange, biodiversity loss, waste, and pollution. It is based on three principles, driven by
design: eliminate waste and pollution, circulate products and materials (at their highest value),and regenerate nature.
Source: Ellen McArthur Foundation
Circularity measures: measures taken to retain the value of products, materials, andresources and redirect them back to use for as long as possible with the lowest carbon andresource footprint possible, such that fewer raw materials and resources are extracted andwaste generation is prevented.
Source: GRI Standards Glossary 2021

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