GRI Sustainability Reporting Standards

Introduction

• The GRI Standards are the first global standards for sustainability reporting.
• They have evolved from GRI's original sustainability reporting guidelines.

Structure

• Restructured into a set of modular interrelated standards.
  • Allows independent updates and additions.
  • Ensures standards remain responsive and up-to-date.

Types of Standards

• Universal Standards:
  • Used by every organization making a sustainability report.
• Topic-Specific Standards:
  • Cover economic, environmental, and social impacts.

Universal Standards

1. GRI 101: Foundation

   • Explains how to use and reference the set of standards.
   • Introduces 10 reporting principles.
   • Guides preparation of reports in accordance with standards.
   • Emphasizes materiality principle for identifying significant impacts and stakeholder influence.

2. GRI 102: General Disclosures

   • For reporting contextual information about the organization and its practices.

3. GRI 103: Management Approach

   • Reports on the management of material topics.
   • Used with each topic-specific standard to explain materiality and impact locations.

Reporting Structure

• Each GRI standard has a consistent structure with:
  • Reporting requirements.
  • Recommendations.
  • Guidance.
• Ensures clarity in what and how to report.