Summary
GRI 12: Coal Sector 2022 provides information for organizations in the coal sector about their likely material topics. These topics are likely to be material for organizations in the coal sector on the basis of the sector’s most significant impacts on the economy, environment, and people, including on their human rights. GRI 12 also contains a list of disclosures for organizations in the coal sector to report in relation to each likely material topic. This includes disclosures from the GRI Topic Standards and other sources.