GRI Standards

Connectivity

Interoperability as used in ESG Reporting Standards and Frameworks – What does it mean?

CDP, ESG, ESRS, European Sustainability Reporting Standards, Global Reporting Initiative, Greenhouse gas emissions, GRI Standards, IFRS, Interoperability, ISSB, Mapping sustainability, SASB, Sustainability, Taskforce on Climate-Related Financial Disclosures, TCFD / /

“Interoperability” has been a buzz word for the last several years among those concerned with sustainability reporting.  What does it mean? In simple terms, it means the ability of these standards to work together, for them to be connected.  This is clearly an important idea given that the sustainability reporting has many reporting standards, frameworks, and questionnaires, […]

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Asters in late summer

What are the IFRS (International Financial Reporting Standards Foundation) Sustainability Disclosure Standards IFRS S1 and IFRS S2? 

CFA Institue, Global Reporting Initiative, GRESB, GRI Standards, IFRS, ISSB, SASB, Sustainability Accounting Standards Board (SASB) Standards, Taskforce on Climate-Related Financial Disclosures, TCFD / /

What are the IFRS Sustainability Disclosure Standards IFRS S1 and IFRS S2?  Simply put, these sustainability-related financial reporting standards are intended to provide a comprehensive approach to sustainability reporting.  Why is another sustainability framework/standard needed? The sustainability reporting landscape has many general reporting standards/frameworks/questionnaires such as GRI Standards, CDP environmental questionnaires, TCFD Recommended Disclosures, SASB

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Cologne, Hohenzollern Bridge

More details for the European Sustainability Reporting Standards (ESRS)

European Sustainability Reporting Standards, European Union, Global Reporting Initiative, GRI Standards, Sustainability / /

Reporting structure is an important detail in the European Sustainability Reporting Standards. According to the standards, there are requirements for how a company’s sustainability statement is to be presented. This is unlike the GRI Sustainability Standards, which does not prescribe a particular format. Here is what GRI says in GRI 1 Foundation 2021: “The organization

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Wind Turbines in farm field.

New GRI Energy Standard Proposal

energy, Global Reporting Initiative, GRI Standards, Sustainability reporting / /

As part of its climate change project, GRI has issued an exposure draft to review changes to its topical standard GRI 302: Energy 2016. The review and public comment period ends February 29, 2024. According to GRI, the objectives of the revised energy-related disclosures will enable an organization to disclose publicly its most significant impacts

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Atmosphere

New GRI Climate Change Topic Standards Exposure Draft

Climate Change, Climate-related risks, Global Reporting Initiative, GRI Standards / /

GRI has issued the GRI Climate Change Topic Standards Exposure Draft, which is available for review and public comment until February 29, 2024. What is the purpose of this new standard, given that other topic standards such as GRI 305 Emissions and GRI 302 Energy already exist? GRI explains it as follows: The primary objective

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Honey bee & chive flowers

New GRI Standard Update!

Environmental challenges, Environmental management system, Global Reporting Initiative, GRI Standards, Sustainability, Sustainability reporting / /

On 25 January 2024, GRI published a new topic standard GRI 101: Biodiversity 2024, which replaces GRI 304: Biodiversity 2016. One might ask why the numbering of the standard changed after the revision. Good question! According to the GRI FAQs, The number of the Standard has been changed as a result of the 2021 update

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