Consultation underway on draft GRI Standards to strengthen reporting and management of pollution
Photo credit: GRI
Harold Pauwels, GRI Standards Director
Pollution is one of the most pervasive and underreported environmental challenges facing businesses today – with impacts that cut across air and land, impacting individuals, communities and the environment. Yet despite its scale, consistent and comparable corporate reporting is lacking.
As illuminated in new GRI research, quantifiable air pollution data by organizations in high-emitting sectors is patchy and inadequate, underlining why more comprehensive reporting in this area is long overdue. Meanwhile, the World Air Quality Report, released last week, warns air quality is deteriorating globally, largely the result of human-caused climate change – and 91% of countries exceed the WHO guideline for microscopic pollution, which is linked with life-threatening health risks.
Against this backdrop, GRI is updating existing standards related to pollution, and considering the need for new disclosures. Today, a public comment period has launched on three exposure drafts that aim to strengthen transparency on air pollution, soil pollution, and critical incidents reporting.
The proposals see the introduction of a first GRI Topic Standard for soil pollution, and the expansion of disclosures in GRI 305: Emissions 2016. Additionally, it includes a substantial update to GRI 306: Effluents and Waste 2016 disclosures on significant spills – to encompass emergency preparedness, prevention and response for all critical incidents (regardless of whether they are related to pollution).
GRI invites global stakeholders to provide feedback, with a consultation open until 8 June, following approval of the exposure drafts by the Global Sustainability Standards Board (GSSB).
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.
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.
Harold Pauwels, GRI Standards Director
The case for updated and improved pollution standards, with insights on the contents and focus of the exposure drafts, will be presented in two webinars, on 15 April and 16 April, with registrations now open to attend. Additionally, a webinar dedicated to air pollution will be held on 13 May.
The proposed new and updated pollution disclosures align with international authoritative instruments, including the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises, and supports interoperability with the European Sustainability Reporting Standards (ESRS).
GRI’s Pollution Project builds on previous disclosure from the GRI Standards:
• 305-6: Emissions of Ozone-depleting Substances (ODS)
• 305-7: Nitrogen Oxides (NOx), Sulphur Dioxide (SOx), and other significant air emissions
• Disclosure 306-3: Significant Spills
The public consultation follows the commissioning of the project by the GSSB in March 2024, and the established of an independent multi-stakeholder working group, in December 2024. The initiative has also progressively widened the scope of pollution reporting, such as the new focus on soil impacts. Other underreported dimensions, such as noise and odor, are to be addressed in the project at a later stage. The intention is that the final set of Pollution Standards will launch in 2027.
The Global Reporting Initiative (GRI) provides standards, services, tools and training that empower organizations of all sizes to assess and report on their environmental, social and economic impacts. We engage in a multi-stakeholder process to develop our standards, setting best practice for sustainability reporting. The Global Sustainability Standards Board (GSSB) is the independent, multi-stakeholder body with responsibility for setting the GRI Standards.
The GRI Standards are widely used around the world and contribute to the establishment of a global sustainability reporting system. Our priorities and partnerships support long-term value creation – benefiting people and planet.
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GRI - Global Reporting Initiative