The Global Reporting Initiative (GRI) has announced the release of a new set of exposure drafts designed to enhance and broaden corporate reporting on pollution impacts and management. These drafts cover key areas such as air and soil pollution, along with major incidents like oil spills.
GRI Sustainability Reporting Standards are among the most widely used global frameworks for sustainability reporting, enabling consistent and comparable disclosures across industries and improving transparency for stakeholders, including investors. These standards are developed by the Global Sustainability Standards Board (GSSB). According to GRI, the initiative comes at a time when pollution continues to be one of the most widespread yet underreported environmental challenges, with limited consistency in corporate disclosures. The new drafts follow the GSSB’s approval of a dedicated pollution Topic Standard project in 2024.
A key highlight of the drafts is the introduction of the first proposed GRI Topic Standard focused on soil pollution. This will require companies to disclose how they manage soil pollution, including their policies, commitments, impacts, types of pollutants released, and any related incidents.
The drafts also propose enhancements to existing standards, including an expansion of disclosures under GRI 305: Emissions 2016 to provide more comprehensive insights into air pollution management and impacts. Additionally, significant updates have been proposed to GRI 306: Effluents and Waste 2016, particularly around reporting major spills, with added emphasis on emergency preparedness, prevention, and response to critical incidents.
GRI has opened a public consultation period for these exposure drafts, which will run until June 8. The finalized Pollution Standards are expected to be released in 2027.
