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About the project
The GSSB has initiated 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 project proposal can be found here.
This project aims to make appropriate revisions to the universal Standards to provide greater clarity and promote consistent application of the GRI Standards across all reporting organizations. This is driven by the commitment of the GSSB to continuous improvement, and the recommendations arising from the current review of GRI’s human rights-related Standards (see project page), specifically:
- the incorporation of proposed human rights disclosures, and
- revision of GRI 103: Management Approach 2016 to align with the due diligence concept used in international instruments for responsible business conduct, such as the United Nations Guiding Principles on Business and Human Rights and the OECD Due Diligence Guidance for Responsible Business Conduct.
The project consists of 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 (principally the in accordance criteria), and
- consideration of revisions to GRI 102: General Disclosures 2016.
This timeline is subject to change.
March 2019: Project commencement
May - September 2019: Stakeholder consultations, including:
- Survey open from 7 May to 9 June 2019
September 2019: Preliminary recommendations to the GSSB
Q4 2019: GSSB approval of exposure drafts
Q4 2019 to Q2 2020: expected public comment period
The following information provides context for the work to review GRI’s universal Standards.Project proposal: Review of GRI's universal Standards Review of human rights-related GRI Standards GSSB Due Process Protocol 2018