The Global Sustainability Standards Board (GSSB) is responsible for setting globally accepted standards for sustainability reporting. The GSSB operates under a Terms of Reference to oversee development of the GRI Standards according to a formally defined due process.
With the exception of some administrative discussions, which can be held privately at the GSSB’s discretion, all GSSB meetings are open to the public and available online.
The GSSB members represent the best combination of technical expertise, diversity of experience and multi-stakeholder perspective, and perform their work according to a formally defined due process, exclusively in the public interest.
The GRI Standards are developed and approved by the GSSB, with the intention of being applied on a globally consistent basis, thus providing stakeholders with the ability to compare the impacts of various reporting.
The GSSB also oversees GRI's Standards Division in the development of the Standards.