Legislation and Regulation

COVID-19, climate change, and ongoing conflicts have put corporate transparency and supply chain impacts center stage. Governments have used legislative tools to change corporate behavior and market conditions to address these societal challenges. Disclosure policies are among the most compelling instruments at their disposal.
GRI engages with policymakers worldwide to adopt effective policies and regulatory frameworks promoting the alignment of private sector disclosures with sustainable development. We also support capacity-building efforts.

How we engage with policymakers

At the multilateral level, GRI actively engages with relevant UN agencies, the OECD, G7/20, etc; at the national level, we work with political bodies, government agencies, and regulators. Our engagement in global policy conversations takes many forms: round tables, working groups, and responding to public consultations (see the list of GRI responses below this page).

Guides for policymakers

In 2024 we launched a new series of public briefing documents on key policy topics related to transparency and reporting. Each publication focuses on a specific theme, highlighting its relevance to policymakers and explaining how (mandating the use of) GRI Standards can help policymakers effectively address the topic. The available guides can be downloaded below.

Carrots & Sticks

Carrots & Sticks (C&S) is a free online resource and publication capturing mandatory and voluntary policies that shape businesses' Environmental, Social, and Governance (ESG) impact worldwide. It provides an in-depth analysis of policies from over 130 countries, nearly 80 international and regional organizations, and in 38 languages.

C&S is delivered as a partnership between GRI, King's College London, the University of Edinburgh, and the University of Stellenbosch Business School. The Government of Sweden has provided financial support for the project.

The sixth edition of C&S was launched in September 2023; it covers 2,463 policies from 132 countries and 76 international and regional organizations in 38 languages.

You can download C&S 2023 directly from the database website.

GRI Policy Submissions

GRI’s response to the first draft of the Climate-related Information Disclosure Guideline for Mongolian Financial Institutions file 25 Apr 2024 English 134 KB
GRI's response to the Ad Hoc Technical Expert Group on Indicators (Global Biodiversity Framework) file 03 May 2024 English 131 KB
GRI’s response to Singapore Exchange Regulation Group on sustainability reporting file 01 Apr 2024 English 173 KB
GRI's response to the Securities Commission of Malysia on the proposed national sustainability reporting framework file 01 Apr 2024 English 133 KB
EC Open Consultation on CSDDD - May 2022 file 18 Mar 2024 English 295 KB
New Zealand Parliament Public Consultation - Climate-related disclosures - November 2021 file 18 Mar 2024 English 262 KB
Singapore Exchange - SGX Roadmap on Climate and Diversity Related Disclosures - January 2022 file 18 Mar 2024 English 333 KB
Singapore Exchange Public consultation - Climate and Diversity, ESG Metrics - September 2021 file 18 Mar 2024 English 251 KB
Australian Treasury Public Consultation - Multinational Tax Integrity And Enhanced Tax Transparency - September 2022 file 18 Mar 2024 English 222 KB
AASB Consultation - Extended External Reporting (EER) - January 2022 file 18 Mar 2024 English 184 KB
Australian Treasury Consultation - Empowering to the AASB to deliver sustainability standards - December 2022 file 18 Mar 2024 English 240 KB
Bursa Malaysia Public Consultation - Review of the Sustainability Reporting Requirements - May 2022 file 18 Mar 2024 English 170 KB
GRI Response UN Working Group On Business And Human Rights Extractive Sector, Just Transition And Human Rights file 18 Mar 2024 English 150 KB
Response to FASB Proposed Enhancements To Income Tax Disclosures file 18 Mar 2024 English 218 KB
Response to the IGF Mining Policy Framework draft file 18 Mar 2024 English 256 KB
Australian Treasury - MNE Tax Transparency (Treasury Laws Amendment), 2023 file 18 Mar 2024 English 150 KB
Australian Treasury - On Disclosure Of Subsidiary Information, 2023 file 18 Mar 2024 English 184 KB
Financial Conduct Authority Public Consultation - On Updating And Improving The UK Regime For Asset Management file 18 Mar 2024 English 151 KB
GRI’s response to the 2022 review of the Australian Modern Slavery Act 2018 - November 2022 file 18 Mar 2024 English 264 KB
GRI Response To IAASB On Proposed Global Sustainability Assurance Standard - October 2023 file 18 Mar 2024 English 231 KB
GRI Response To NZ Modern Slavery And Worker Exploitation, Forced Labour, People Trafficking And Slavery file 18 Mar 2024 English 163 KB
Response To UK Financial Conduct Authority (FCA) On SDR And Labels Policy Financial Conduct file 18 Mar 2024 English 202 KB
Australian Treasury Second Consultation - Climate-related financial disclosure, 2023 file 18 Mar 2024 English 161 KB
European Commission - EU Ban On Forced Labour Products - June 2022 file 18 Mar 2024 English 135 KB
European Commission - Products Forced Labour - November 2022 file 18 Mar 2024 English 119 KB
GRI Response US SEC Climate Disclosures May 2022 file 18 Mar 2024 English 181 KB
EFRAG Sustainability Reporting Board - Public Consultation On The First Set Of Draft ESRS - June 2022 file 18 Mar 2024 English 830 KB
Response to the UN WG on Business and Human Rights - Investors, ESG and Human Rights, 2023 file 18 Mar 2024 English 229 KB
GRI’s response to the consultation on Shanghai Stock Exchange Guidelines for Sustainability Reporting 2024 file 01 Mar 2024 English 170 KB
GRI’s response to the consultation on Beijing Stock Exchange Guidelines for Sustainability Reporting 2024 file 01 Mar 2024 English 170 KB
GRI’s response to the consultation on Shenzhen Stock Exchange Guidelines for Sustainability Reporting 2024 file 01 Mar 2024 English 170 KB