GRI sector standards

What are GRI sector standards?

They are the second series of GRI Standards, between the universal and topic standards. Each describes the sector's context, lists the topics likely to be material, and for each topic sets out the impacts, the relevant topic standard disclosures and any additional sector disclosures and recommendations. They are developed with industry, investors, workers, civil society and experts. See the GRI Standards explained.

Which sector standards exist?

Each covers related activities: GRI 11 covers oil and gas activities from exploration and production to midstream transport and storage; GRI 13 covers crop cultivation, animal production, aquaculture and fishing.

How are sector standards applied?

A company reporting in accordance with the GRI Standards must identify the sector standards that apply to it and use them when determining its material topics. It reviews each likely material topic against its own circumstances; if it decides one is not material, it lists that topic in the GRI content index and explains why. For each material topic, it reports the disclosures the sector standard lists, or explains any omission. A company in several sectors applies each relevant standard, and one in a sector without a standard still runs the GRI 3 process alone. See the GRI universal standards and preparing a GRI content index.

GRI sector standards in practice: an agribusiness

A company that grows and processes soy and maize reviews the likely material topics in GRI 13.

Most topics are confirmed as material, with natural ecosystem conversion reported through its no-deforestation commitment and supplier monitoring. Animal health and welfare is not material because the company has no livestock, and food security is judged not material because it supplies feed and oil markets rather than staple food in vulnerable regions; both are listed in the content index with these explanations. See impact materiality.

What changed in 2026?

GRI published version 1.1 of GRI 11 to 14, aligning their climate, energy and biodiversity content with GRI 101 Biodiversity 2024, GRI 102 Climate Change 2025 and GRI 103 Energy 2025. Companies can use the earlier versions for climate and energy reporting until 31 December 2026, so reports for 2027 onwards should use the aligned versions. See the GRI climate and energy standards.

Which sector standards are coming?

Three financial services standards, for banking, capital markets and insurance, were consulted on from March to May 2025, with approval expected in 2026 and launch planned for 2027. A textiles and apparel standard, covering textile production, apparel and footwear, was consulted on from July to September 2025, with approval expected in the fourth quarter of 2026; its draft listed 18 likely material topics, from chemicals and water to forced labour and living wages. GRI's programme aims to cover 40 sectors over time.

How do they compare with the SASB industry standards?

The SASB Standards cover 77 industries and focus on matters likely to affect financial prospects, for investors; GRI sector standards cover fewer sectors and focus on impacts on the economy, environment and people. A company can use both, the SASB Standards for its ISSB reporting and GRI's for its impact reporting. The EU dropped plans for sector-specific ESRS in the Omnibus. See SASB standards and industry-based metrics and GRI and the ISSB.

This guide is general information. It is not tax or legal advice for your situation.