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GRI Sector Standards

International Current 2021

The GRI Standards help organizations understand their outward impacts on the economy, environment, and society, including those on human rights. This increases accountability and enhances transparency on their contribution to sustainable development.​​

Issuer name

GRI (Global Reporting Initiative)

More information

The Sector Standards intend to increase the quality, completeness, and consistency of reporting by organizations. They provide information for organizations about their likely material topics based on their sector's most significant impacts on the economy, environment, and people, including impacts on human rights. An organization uses the Sector Standards that apply to its sectors when determining and reporting on their material topics. The Sector Standards point to the relevant disclosures in the Topic Standards for the organization to report. A Sector Standard may also list additional disclosures that are not in a Topic Standard, for example, where the disclosures from the Topic Standard do not provide sufficient information about the organization's impacts concerning the topic.GRI 11: Oil and Gas Sector 2021 was released on 5th October 2021.

Reporting resources

True

Organizations covered by the instrument

All Companies

Industry scope

All/none specified

ESG coverage- S (Social)

All

ESG coverage- G (Governance)

All

ESG coverage- Eco (Economic & General)

All

Status

Current

Country

International

Region

International

Date of publication

2021

Issuer type

Standard setter

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Voluntary

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