2020-09-22

revision of gri universal standards: an overview of the main changes and their implications Admin News If your organization relies on the GRI Standards for its sustainability reporting, you will want to keep a close eye on current developments: GRI is revising its universal standards, which apply to organizations of any type and size.

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Gri universal standards

Further topic-specific standards outline approaches to disclosing qualitative and This GRI 100 series are universal standards that apply to every organization preparing a sustainability report, and are as follows: GRI Standards 101: Foundation GRI Standards 102: General Disclosures GRI Standards 103: Management Approach We welcome the GSSB’s proposed revisions to the GRI’s Universal Standards, which include a clarification of the focus of the GRI standards, revised definitions of key concepts such as ‘impact’, ‘material topic’ and ‘stakeholder’, and a proposal that companies reporting in accordance with the standards will no longer have a choice between ‘core’ and ‘comprehensive’ options. We have compiled the FY2019 Report with reference to the principles of the Global Reporting Initiative (GRI) Index Sustainability Reporting Standards. We defined the content of this document using a materiality assessment that covered the entire JT Group. The Index below includes the location of and additional information pertaining to the The GRI Standards framework consists of Universal Standards and Topic-specific Standards which contain disclosures and supporting requirements for disclosures. The way the standards are use in a reporting process - see Figure 1 - is explained in Next Level Sustainability’s online or two-day in-person training course.

UNIVERSAL STANDARDS. GRI 101: service was performed on the English version of the report.

Sep 9, 2020 The IIA's response to The Global Sustainability Standards Board (GSSB) published exposure draft of Global Reporting Initiative (GRI) Universal.

Key reasons for using GRI Standards in policy creation: 1. 3 universal Standards, applicable to UNIVERSAL STANDARDS. ORGANIZATIONAL PROFILE. General Disclosures.

25 Mar 2021 Survey on updating GRI Topic Standards to improve human rights The Universal Standards – which apply to all organizations using the

The Oslo-based manager of the NOK10.3trn (€963bn) sovereign wealth fund made the suggestion in its response to the Global Sustainability Standards Board’s (GSSB) consultation on revisions to the Global Reporting Initiative’s (GRI) Universal Standards, which ended on Wednesday. Since 2015, IPG has published sustainability reports utilizing the GRI framework-and we were the first U.S.-based holding company to do so. DESCRIPTION: The Global Sustainability Standards Board (GSSB), the independent standard setting body of GRI, is launching a project to review the universal Standards.

The GRI 102: General Disclosure Standard is part of a set of universal standards that apply to every organization preparing a sustainability report: GRI 101: Foundation access our GRI 101: Foundation Template [HERE] The Oslo-based manager of the NOK10.3trn (€963bn) sovereign wealth fund made the suggestion in its response to the Global Sustainability Standards Board’s (GSSB) consultation on revisions to the Global Reporting Initiative’s (GRI) Universal Standards, which ended on Wednesday. GRI UNIVERSAL STANDARDS: Standard Disclosure Performance 2019 Links Notifications: GRI 101 Foundation GRI 102 General Disclosures Organization: 102-1 Name of the organization Sanoma Corporation 102-2 Activities, brands, products, and services Sanoma is a front running learning and media company impacting the lives of millions every day. 3 UNIVERSAL STANDARDS UNIVERSAL STANDARDS GRI 101: FOUNDATION GRI DISCLOSURE OUR RESPONSE 101-1 Stakeholder inclusiveness Bacardi has done stakeholder research and has identified our stakeholder groups as Customers, Employees, Industry Associations, Non-governmental Organizations (NGOs), Regulators and Suppliers. Universal Standards; GRI 102:2016 General Disclosures; Topic-specific Standards; Economic Topics; Environmental Topics; Social Topics The GSSB has started 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 revisions seek to improve the quality and consistency of reporting and to improve how organizations use the Standards to disclose their impacts on the economy, GRI Universal Standards: GRI 101, GRI 102, and GRI 103 – Exposure draft 11 June 2020 Comments to be received by 9 September 2020 This exposure draft of the Universal Standards: GRI 101, GRI 102, and GRI 103 has been published for public comment by the Global Sustainability Standards Board (GSSB), the independent standard setting body of GRI. As you probably know, the GRI framework comprises two types of standards: The so-called universal standards, applicable to all reporting organizations (101, 102 and 103) Topic-specific standards, focusing on distinct sustainability topics like human rights, waste, emissions, … (the 200, GRI’s proposed revision on Universal Standards GRI has recently published an exposure draft document that introduces significant proposals and changes of their Universal Standards.
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There are three core modules, known as GRI’s 100 series.

The way the standards are use in a reporting process - see Figure 1 - is explained in Next Level Sustainability’s online or two-day in-person training course. The revised Universal Standards explain how reporters should also use the Topic Standards (selecting from these to report on their material topics), alongside the relevant Sector Standards – which is a new GRI program under development. We currently have a public comment period underway for the first of those, for the oil and gas sector.
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In June, we announced a major update to the reporting at the heart of the GRI Standards. The planned revisions to the Universal Standards are significant because they will affect every organization

The revised Universal Standards seek to improve the quality and consistency of reporting by providing greater clarity on some of GRI’s key concepts and improving the usability of GRI’s standards. The 100 series includes three universal Standards: GRI 101: Foundation is the starting point for using the set of GRI Standards. GRI 101 sets out the Reporting Principles for defining report content and quality. It includes requirements for preparing a sustainability report in accordance with the GRI Standards, and describes how the GRI Standards Universal Standards –GRI 101: Foundation Three main sections: Section 1: Reporting Principles Section 2: Using the GRI Standards for sustainability reporting (based on content from G4, but restructured and clarified) Section 3: Making claims related to the use of the GRI Standards (includes in accordance criteria from G4) GRI Standards. 102-50 Reporting period 1 January - 31 December 2019 102-51 Date of most recent report 3 March 2020 102-52 Reporting cycle Annual 102-53 Contact point for questions regarding the report Abt’s 2019 Global Reporting Initiative Index.

The GRI Standards are divided into two main areas: 1) Universal standards, which include general disclosures and the management approach, and 2) topic-specific standards, which consist of economic, environmental and social disclosures.

The information provided in the BASF Online Report 2020 also serves as a progress report on the implementation of the United Nations Global Compact’s ten principles, while taking Global Compact LEAD’s Blueprint for Corporate Sustainability Leadership into consideration.

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