GRI 415: Public Policy 2016 sets out reporting requirements on the topic of public policy. This Standard can be used by an organization of any size, type, sector or geographic location that wants to report on its impacts related to this topic.
In the context of the GRI Standards, the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates.
GRI 415 addresses the topic of public policy. This includes an organization’s participation in the development of public policy, through activities such as lobbying and making financial or in-kind contributions to political parties, politicians, or causes.
While an organization can positively support the public political process and encourage the development of public policy that benefits society at large, this can also bring risks associated with corruption, bribery, and undue influence, among others.
These concepts are covered in key instruments of the Organisation for Economic Co-operation and Development: see the References section of this Standard.
The disclosures in this Standard can provide information about an organization’s impacts related to public policy, and how it manages them.
Effective date: 1 July 2018
GRI 415: Public Policy
1. Management approach disclosures
2. Topic-specific disclosures
Disclosure 415-1 Political contributions