GRI is an international independent organization, with a network-based structure; and a Collaborating Centre of the United Nations Environment Programme.
In January 2015, changes took place within GRI's governance structure to strengthen the independence of the governance and management of the standards aspects of GRI’s
work and to meet the requirements expected of a public standard‐setter.
As such, a dual governance structure was created, with the Global Sustainability Standards Board (GSSB) governing the standard‐setting activities of GRI, and the Board of Directors (Board) governing all other organizational activities.
The goverance of GRI's standard setting activities is comprised of:
- The Global Sustainability Standards Board (GSSB) – responsible for setting globally accepted standards for sustainability reporting, according to a formally defined due process, exclusively in the public interest.
- The Due Process Oversight Committee (DPOC) – ensures that due process is followed by the GSSB in the standard‐setting process.
- The Independent Appointments Committee (IAC) – provides an independent appointment process to the DPOC and GSSB.
- GRI Standards Department – responsible for standards development under the direction of the GSSB.
The governance of all other GRI activities is comprised of:
- The Board of Directors (Board) – responsible for GRI’s overall management.
- The Stakeholder Council (SC) – the strategic, multi-stakeholder advisory body to the Board.
- The GRI Nominating Committee (GNC) – coordinates and manages the annual nomination processes for the GRI Board of Directors and SC.
- The GRI GOLD Community – consists of companies and organizations which support GRI’s mission, elect the Stakeholder Council, and contribute to GRI's annual budget.
- The Secretariat, based in Amsterdam, which implements the work plans of the Board.