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

Item 02 – Addendum to the GSSB
work program 2020-2022 – Projectschedule 2022
For GSSB approval
Date

19 January 2022

Meeting

10 February 2022

Description

This paper presents the Project Schedule 2022 as an addendum to the GSSBWork Program 2020-2022.

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. TheGSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2022

ContentsIntroduction.............................................................................................................................................. 3
Project schedule 2022 ............................................................................................................................. 3
Review of existing GRI topic-specific Standards ............................................................................. 3
Development of new topic-specific Standards ................................................................................. 3
Research priorities 2022 related to (new) topic-specific GRI Standards ......................................... 4
Sector program ................................................................................................................................ 4Page 2 of 4

Introduction
This project schedule 2022 is an addendum to the GSSB work program 2020-2022 issued
1 December 2020.

Project schedule 2022
Based on the resources and budget allocation for 2022, the GSSB aims to start or continue thefollowing projects:

Review of existing GRI topic-specific Standards
1. Continue the revision of GRI 304: Biodiversity 2016

Start the revision program for the set of labor related Standards, including:
••
•
•
•
•
•

GRI 401: Employment 2016
GRI 402: Labor/management relations 2016
GRI 404: Training and education 2016
GRI 405: Diversity and equal opportunity 2016
GRI 407: Freedom of Association and Collective Bargaining 2016
GRI 408: Child Labor 2016
GRI 409: Forced or Compulsory Labor 2016

2. Start the review of climate change related Standards, including:•••

GRI 302 Energy 2016
GRI 305 Emissions 2016
GRI 201 Economic Performance 2016

NOTE 1: The GRI climate change related Topic Standards will need an update with a view to the2022 upcoming EFRAG draft standard on climate change. Depending on the EFRAG and IFRS
progress, review and revision work could start in Q4 of 2022.
NOTE 2: The need for new climate change related GRI Topics Standards is also expressed infeedback from the Sector Standards program and the ongoing biodiversity project. More research isneeded to determine the scope and approach for the revision work on climate change to preserve a
consistent GRI reporting framework and alignment of all climate change related topics anddisclosures.

Development of new topic-specific Standards
The GSSB has identified the following priority project for commencement in 2022.
3. Spills and leaks
After the publication of the GRI 303: Water and Effluents 2018, the GSSB agreed to have a separate
spills and leaks GRI Topic Standard. The recommendation coming from the Sector Standard’s work isthat this standard’s scope should expand to asset integrity and critical incidents/critical incident
management.

Page 3 of 4

Research priorities 2022 related to (new) topic-specific GRI Standards
Priority projects for developing new topic-specific GRI Standards are identified by the GSSB based on
stakeholder feedback received, including through the GSSB’s public consultations on the work
program 2020-2022 and further research.
4. Data protection and privacy
Based on stakeholder feedback for 2022, research will start relating to the broad topic of data andprivacy. Data protection and the right to privacy lie at the heart of human rights. Therefore,organizations need to consider the impact of technology, data processing, cyber, privacy, e.g., thesocial aspect disclosures developed in GRI 418: Customer Privacy 2016.
Based on the research results, further steps will be discussed.
5. Anti-corruption and public policy
Based on stakeholder feedback, the need to revise GRI 205: Anti-corruption 2016 and the related GRI
415: Public policy 2016 will be researched.
Based on the research results, further steps will be discussed.

Sector program
In 2022 the GSSB will continue with the sector program according to the priority list.
The following projects are under development in 2022:

SectorStatus1

GRI 11: Oil and Gas Sector 2021

Published 2021

2

Coal

Under development (expected to be published in2022)

3

Agriculture, aquaculture, andfishing

Under development (expected to be published in2022)

4

MiningWorking group approved, kick-off meeting inpreparation

5

Food

Draft project proposal approved

6

Textiles and apparel

Draft project proposal approved

7

Finance related sectors (banking,Development of project proposals has commenced
insurance, and asset management)

Priority

Page 4 of 4