The Global Reporting Initiative (GRI) announced today the release of a series of new exposure drafts aimed at expanding and strengthening corporate reporting on pollution impacts and management, covering disclosure on topics including air and soil pollution, as well as critical incidents such as oil spills.
GRI Sustainability Reporting Standards are one of the most commonly accepted global standards for sustainability reporting by companies, developed to enable consistent reporting across companies and industries, providing clearer communication regarding sustainability matters to a broad range of stakeholders, including investors. The GRI’s standards are developed by the Global Sustainability Standards Board (GSSB).
According to the GRI, the announcement comes as pollution remains one of the most pervasive and underreported environmental challenges facing businesses today, yet consistent and comparable corporate reporting is lacking. The release of the new exposure drafts follows the approval of a new Topic Standard project for pollution by the GSSB in 2024.
The new exposure drafts include the introduction of first proposed GRI Topic Standard for soil pollution, setting out expectations for companies to report on how they manage soil pollution, including policies and commitments, as well as on the soil pollution-related impacts, including the soil pollutants that they release, and information on soil pollution incidents.
The exposure drafts also include proposed expansion of disclosures for the GRI air pollution standard, GRI 305: Emissions 2016, which broadens and deepens disclosure of air pollution management and impacts, and a substantial update to GRI 306: Effluents and Waste 2016 disclosures on significant spills to encompass reporting on emergency preparedness, prevention and response for all critical incidents.
The GRI initiated a public comment period on the new exposure drafts, which will remain open until June 8, with plans for the final set of Pollution Standards to be launched in 2027.
Harold Pauwels, GRI Standards Director, said:
“Pollution is not confined to a single emission source or environmental medium, it affects human health, quality of living in communities and biodiversity. Achieving strengthened reporting on pollution requires both greater transparency and a wider scope. Delivering complete and effective new and revised pollution standards requires broad input and perspectives: that’s why we are seeking engagement that spans stakeholders and regions, to ensure the final standards reflect diverse expertise and global realities.”
