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GRI/GSSB G4 Standards
Released on 19 October 2016
On 19 October 2016 the Global Reporting Initiative (GRI) and Global Sustainability Standards Board (GSSB) released an update on the new Sustainability Reporting Standards.
Our global sustainability practice has been following this development closely and we have provided feedback to GRI as a part of the public comment period. We are looking forward to the opportunities created by this change for the reporters, report users, and our practitioners.
What has changed:
Instead of one lengthy document (GRI G4 Guidelines), there are now three universal Standards to be used by every organization who wishes to create a GRI Report and 33 topic specific Standards that organizations can select from depending on their material topics.
What stayed the same:
Most of the disclosures and reporting requirements did not change and GRI maintained the Application Level structure of Core and Comprehensive. Principles for defining report content such as materiality are still applicable.
About the new standards
Familiarize yourself with the new GRI Standards by using the below resources:
- Watch a short animation as well as the 20 minute presentation “Introducing the GRI Standards” by the GRI Standards Division.
- Review the Mapping G4 to the GRI Standards for a full overview of all the changes between G4 and the GRI Standards
- Visit the new GRI Standards website which hosts all of the 36 GRI Standards
GRI Standards Launch Events:
- Note that GRI is organizing a series of local launch events. You can find more information here: https://www.globalreporting.org/information/events/Pages/GRI-Standards-Launch-Events.aspx.