GRI 307: Environmental Compliance 2016 sets out reporting requirements on the topic of environmental compliance. 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.

Background

In the context of the GRI Standards, the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems, including land, air, water, and ecosystems.

GRI 307 addresses the topic of environmental compliance, covering an organization’s compliance with environmental laws and/or regulations. This includes compliance with international declarations, conventions and treaties, as well as national, sub-national, regional, and local regulations.

The disclosures in this Standard can provide information on an organization’s compliance with applicable laws and regulations, and with other instruments concerned with environmental protection.

Additional disclosures that relate to this topic can also be found in:

If the reporting organization has identified both topics as material, it can combine its disclosures for GRI 307 and GRI 419. For example, if the organization uses the same approach for managing both topics, it can provide one combined explanation of its management approach.

Effective date: 1 July 2018

Earlier adoption is encouraged.

Contents

Introduction

GRI 307: Environmental Compliance

1. Management approach disclosures
2. Topic-specific disclosures

Disclosure 307-1 Non-compliance with environmental laws and regulations

Translations

 

Please see the GRI Standards translation page for translations in other languages, or to find out more about the upcoming translation schedule and how to get involved.

Related Standards

This Standard is to be used together with the most recent versions of the following documents.