Universal Standards exposure draft now open for consultation

The exposure draft of the Universal Standards is now open for public comment. Provide your feedback before 9 September 2020 using this online survey to ensure that the revision supports you with clear, transparent reporting, and that the Universal Standards are practical to use.

Learn more about the exposure draft 

  • Watch the introductory video below explaining the changes to the Universal Standards

Live webinars and events 

Join our free online webinar to ask questions about the contents of the exposure draft directly

If you would like to invite a GRI representative to speak at your event or expert meeting, please contact universal@globalreporting.org

Provide your feedback

Download the exposure draft of GRI’s Universal Standards and provide your feedback by filling out the online survey by 9 September 2020.

We have developed the following additional materials to assist you with your review:

  • An explanatory memorandum sets out the objectives of the review of GRI's universal Standards and the significant proposals contained in the exposure draft
  • A mapping document provides a detailed overview of changes between the current universal Standards and the exposure draft
  • A GRI Sector Program information sheet helps understand references to the GRI Sector Standards included in the exposure draft
  • The list of questions included in the survey 

About the project

The GSSB 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.

The project will follow the GSSB’s Due Process Protocol, the implementation of which will be overseen by the Due Process Oversight Committee.

Project timeline

This timeline is subject to change


March 2019: Project commencement
March – July 2019: Preliminary research and scoping survey 
September 2019 – May 2020: Development of proposed changes and targeted consultations 
11 June – 9 September 2020: Public comment period 
Q3 2020 – Q1 2021: Consideration of respondents’ comments on the exposure draft of GRI’s Universal Standards 
H1 2021: Release of revised Universal Standards

Related information

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

Sign up for updates

Please sign up here to receive updates about the project (make sure to tick the 'Standards" option)

For any questions about GRI's Universal Standards revision, please reach out to universal@globalreporting.org