311-47 GRI Topic Standard Project for Climate Change – Climate Change Exposure draft

Summary

The primary objective of this project is to review and revise GRI climate change-related Standards 8 and to incorporate new issues to reflect the stakeholder expectations on reporting climate change-9 related impacts, that go beyond GHG emissions and energy consumption. As outlined in the GSSB’s 10 Due Process Protocol, a multi-stakeholder technical committee was established in May 2023 to 11 contribute to the review of the climate change-related disclosures.

Thumbnail image for The primary objective of this project is to review and revise GRI climate change-related Standards 8 and to incorporate new issues to reflect the stakeholder expectations on reporting climate change-9 related impacts, that go beyond GHG emissions and energy consumption. As outlined in the GSSB’s 10 Due Process Protocol, a multi-stakeholder technical committee was established in May 2023 to 11 contribute to the review of the climate change-related disclosures.

Issuer

Global Reporting Initiative (GRI)

Year

2023

Region

International

Issuer (type)

Global Sustainability Standards Board (International)

Policy Type

Disclosure

Geographical scope

International

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Other

Main industries targeted

Mining, Quarrying, Oil & Gas Extraction
Manufacturing
Professional, Scientific, & Technical Services
Finance & Insurance

Restrictiveness

Very High

Sustainable Development Goals (SDGs)

SDG 7: Affordable and Clean Energy
SDG 9: Industry, Innovation, and Infrastructure
SDG 13: Climate Action
SDG 14: Life Below Water
SDG 15: Life on Land
SDG 17: Partnerships for the Goals