311-41 GRI 1: Foundation 2021

Summary

GRI 1: Foundation 2021 introduces the purpose and system of the GRI Sustainability Reporting Standards (GRI Standards) and explains key concepts for sustainability reporting. It also specifies the requirements and reporting principles that organizations must comply with to report in accordance with the GRI Standards. GRI 1 is the first Standard that organizations should consult to understand how to report using the GRI Standards.

Issuer

GRI

Year

2021

Region

International

Issuer (type)

Global Sustainability Standards Board (International)

Instrument type

Standard

Disclosure instrument

Yes

Geographical scope

International

Mandatory or voluntary

Voluntary

Text analysis

Restrictiveness
- Very High 3.41%
Restrictions on business
- Low 0.00%
ESG
- E focus: emissions, energy, energy use, environment, ghg emissions, greenhouse gas, renewable energy, restoration, water, water use, climate change
- S focus: collective bargaining, compensation, diversity, employment practices, human rights, value creation, children
- G focus: audit, collective bargaining, corruption, employment practices, human rights, value creation, accountability
Sustainable Development Goals
GRI standards
- GRI 303, GRI 305, GRI 405, GRI 202
Main industries targeted
- Administrative services, Education, Finance, Information, Management, Manufacturing, Mining, Wholesale trade