With a new year underway, GRI (The Global Reporting Initiative) is increasing momentum to deliver sustainability standards that strengthen the quality and usability of reporting, helping organisations and their stakeholders unlock greater value from disclosed information.
In Q1, there are a series of key standards updates and innovations – as well as opportunities to engage and participate – from GRI, the global leader in sustainability reporting, all of which contribute towards a more cohesive and effective disclosure ecosystem:
Biodiversity and Mining Standards take effect for reporting from 1 January
GRI 101: Biodiversity – setting the global benchmark for disclosing impacts on nature – and GRI 14: Mining Sector – which guides deeper transparency for this high-impact sector – are now in effect and required for use by all GRI reporting organisations, where applicable.
Achieving accountability on corruption, fair market practices and lobbying
The next phase in GRI’s review of all economic impact disclosures has begun, seeking feedback on three revised standards for corruption, competition, and public policy. A global public comment is open until 10 April.
Have your say on the GSSB’s 2026-2028 standard-setting priorities
The draft work program to determine the Global Sustainability Standards Board’s priorities for the next three years is out for public comment until 27 March. The program proposes to finalise the projects on labour, economic impact and pollution, complete the next phase of Sector Standards, and commence work on a new digitalisation standard.
Sector Standards updated to align with Biodiversity, Climate Change and Energy Topic Standards
Following the release in 2024-2025 of the Biodiversity, Climate Change and Energy Standards, disclosures and impacts on these topics are now fully reflected in the suite of GRI Sector Standards – available for organisations to freely download and use.
Practical free tool to improve structure and referencing in GRI reports
Supporting more consistent and user-focused reports, GRI has published a new Content Index Template for Sector Standards users. The resource reflects the latest and aligned Standards, improving clarity through a content index that lists all available disclosures.
Still time to input: standards on workers’ rights and protection
A review of labour-related standards to improve reporting on systemic human rights issues is ongoing until 9 March – with a public comment that addresses rights for workers in business relationships, forced and child labour, and freedom of association and collective bargaining.
Bastian Buck, GRI Chief Standards Officer, said: “As we look to 2026, GRI’s strategic focus is to lead and shape a streamlined reporting system with transparency for impacts as the foundation, unlocking higher-quality reporting and decision-making that benefits companies, people and planet. Keeping our standards ahead of the curve and globally relevant is therefore crucial.
That includes the latest revisions to standards on labur and economic impacts under the current GSSB work program, as well as the consultation on the proposed GSSB’s work program 2026-2028. We encourage information users, as well as reporting organisations, to provide input so that the GRI Standards continue to reflect the evolving needs of all stakeholders, with transparency on the impacts that matter most.”
