EDs of first set of GRI sustainability reporting standards available for comment
20 Apr 2016
The Global Reporting Initiative (GRI) has released exposure drafts of an initial set of six GRI Standards developed by the Global Sustainability Standards Board (GSSB).
These include three standards that will be applicable to all organisations:
- The Foundation Standard including the reporting principles and ‘in accordance’ criteria;
- The General Disclosures Standard covering organisational profile, governance, stakeholder engagement, reporting practice, strategy and analysis; and
- The Management Approach Standard including the disclosure on management approach.
There are also exposure drafts of three topic-specific standards: Emissions, Indirect Economic Impacts and Public Policy.
Please click to access the exposure drafts and a corresponding press release on the GRI website.
