GRI topic standards

What are GRI topic standards?

Topic standards are the third series of GRI Standards, after the universal and sector standards. Each sets disclosures about one topic, such as water withdrawal or work-related injuries, with definitions and guidance. They are used only for topics a company has determined to be material under GRI 3, so no company reports all of them. See the GRI universal standards.

Which GRI topic standards exist?

• Economic, the 200 series: economic performance, market presence, indirect economic impacts, procurement practices, anti-corruption, anti-competitive behaviour, and GRI 207 Tax, which includes country-by-country reporting.
• Environmental, the 300 series: materials, energy, water and effluents, biodiversity, emissions, waste, and supplier environmental assessment.
• Social, the 400 series: employment, labour relations, occupational health and safety, training, diversity, non-discrimination, freedom of association, child labour, forced labour, security practices, rights of indigenous peoples, local communities, supplier social assessment, public policy, customer health and safety, marketing and labelling, and customer privacy.
• New standards, numbered from 101: GRI 101 Biodiversity, GRI 102 Climate Change and GRI 103 Energy, which replace their 300-series predecessors.

Which GRI topic standards have changed?

GRI 101 Biodiversity 2024 replaced GRI 304 from 1 January 2026, adding the locations of impacts, drivers of biodiversity loss and the supply chain. GRI 102 Climate Change 2025 and GRI 103 Energy 2025 apply from 1 January 2027: GRI 102 covers transition plans, adaptation, targets, scope 1, 2 and 3 emissions, removals and carbon credits, and a just transition. For labour, the GSSB has consulted on new or revised standards on employment, remuneration and working time, training, working parents and carers, non-discrimination, diversity and inclusion, child labour, forced labour, freedom of association and labour rights in business relationships, to replace GRI 202, 401, 402 and 404 to 409 and 414. The effective date will be set when they are final, with a transition period. See the GRI Standards explained.

GRI topic standards in practice: a food manufacturer

A food manufacturer has six material topics and maps each to a topic standard.

For each topic it reports GRI 3-3, describing its impacts, policies, actions and how it tracks effectiveness, and the disclosures from the topic standard that relate to those impacts. Its 2026 report uses GRI 305 for emissions; from 2027 it moves to GRI 102, using the same GHG Protocol inventory it reports under IFRS S2. It reports country-by-country tax data under GRI 207 because investors and civil society in its main markets ask for it. Where it does not report a disclosure from a topic standard, the content index gives the reason. See scope 1 and 2 emissions.

How is a topic standard applied?

For each material topic, a company reporting in accordance with the GRI Standards reports the GRI 3-3 management disclosure and the topic standard disclosures relevant to its impacts. Requirements are mandatory where the company reports a disclosure; recommendations and guidance are optional. Where a sector standard applies, it lists likely material topics and points to the relevant topic standard disclosures, sometimes adding extra ones, such as tailings management in GRI 14 Mining. See impact materiality.

What if no topic standard covers a material topic?

The company still reports GRI 3-3 for the topic and develops its own disclosures, ideally drawn from other recognised frameworks, such as the ESRS or the SASB Standards. Examples include responsible use of artificial intelligence, animal welfare, product affordability and access to medicines. The disclosures should be specific enough to show the impact and how it is managed. See SASB standards and industry-based metrics.

Which version of a topic standard should a company use?

The version in effect for the reporting period, with early adoption of new versions encouraged. A company with a calendar year uses GRI 101 for 2026 and GRI 102 and 103 for 2027, and adopting the new climate standard early can help align its report with IFRS S2 and the ESRS. The content index should cite the version used, such as GRI 303: Water and Effluents 2018. See GRI and the ISSB.

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