The review of the Universal Standards

Improving the quality and consistency of sustainability reporting

Why an update?

A major update to the GRI Standards is currently underway. The Global Sustainability Standards Board (GSSB) has started a project to review GRI’s Universal Standards, which consist of GRI 101: Foundation 2016, GRI 102: General Disclosures 2016 and GRI 103: Management Approach 2016. The revisions seek to improve the quality and consistency of reporting as well as how organizations use the Standards to disclose their impacts on the economy, environment and the people. 

This GSSB is committed to the continuous improvement of the Standards and will include the recommendations arising from the current review of GRI’s human rights-related Standards (see project page).

About the project

The GSSB initiated project consists of GRI 101: Foundation 2016, GRI 102: General Disclosures 2016 and GRI 103: Management Approach 2016.
The project focuses on the following areas:

  • incorporation of human rights disclosures into the GRI Standards
  • incorporation of due diligence concept into GRI 103: Management Approach 2016
  • consideration of revisions to reporting principles and concepts in GRI 101: Foundation 2016
  • consideration of revisions to the reporting model in GRI 101: Foundation 2016
  • consideration of revisions to GRI 102: General Disclosures 2016

An exposure draft was made available for a 90-day public comment period between 11 June and 9 September 2020 which received 144 submissions from organizations and individuals. 

Responses received  on the exposure draft have now been published. 

The project follows the GSSB Due Process Protocol, the implementation of which is overseen by the Due Process Oversight Committee. The project proposal can be found here.

Related documents

GRI Universal Standards explanatory memorandum file 19 Sep 2020 English 349 KB
GRI Universal Standards mapping document file 19 Sep 2020 English 189 KB
GSSB Due Process Protocol 2018 file 18 Oct 2018 English 213 KB
GSSB Terms of Reference file 18 Oct 2018 English 108 KB
GSSB Work Program 2017-2019 file 31 Jan 2018 English 320 KB

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Contact the Universal Standards team