In response to the escalating global pollution crisis, the Global Reporting Initiative (GRI) has established a Pollution Working Group to develop new Topic Standard(s) on pollution. This initiative brings together 17 multi-stakeholder experts from around the world, who will focus on improving and expanding disclosures related to pollution across the GRI Standards.
The working group’s primary task is to review existing pollution-related disclosures and develop new ones, as necessary. The expected outcome of this effort is the creation of comprehensive pollution-related disclosures, which will be open for public comment by early 2026. These disclosures are designed to provide clearer and more consistent reporting on pollution issues, ultimately leading to enhanced sustainability reporting in the corporate sector.
Appointed by the Global Sustainability Standards Board (GSSB), the working group is made up of experts with diverse backgrounds, including:
- 5 representatives from the corporate sector, addressing sector-specific challenges across industries.
- 4 members from civil society organizations, focusing on environmental advocacy and sustainable development while ensuring both global and local needs are reflected in the reporting standards.
- 1 representative from a labor organization, bringing the voice of workers into the discussion on pollution-related topics.
- 2 experts from investment institutions, offering insights from the financial sector to support the transition toward a more sustainable future.
- 5 experts from mediating institutions, with consultancy and reporting backgrounds in sustainability disclosure, ensuring that new standards are practical and implementable, and aligning them with public interests and legal frameworks.
This collaboration aims to enhance how organizations report on critical pollution issues, including emissions, spills, plastics, chemicals, and other pollutants. The group will focus on developing disclosures related to pollution management strategies, emissions to air and soil, and critical incidents such as spills.
The Pollution Working Group is seen as a crucial step in strengthening the reporting of pollution-related issues. With its diverse representation from across the globe, the group is well-positioned to shape new standards that address one of the most urgent global crises. Pollution is currently responsible for millions of deaths, significant economic losses, and widespread environmental damage, and this initiative is designed to improve how organizations report on their efforts to mitigate these impacts.
According to Thamar Zijlstra, GRI Senior Standards Manager, the GSSB approved the new Topic Standard Project for Pollution in March 2024. This project aims to improve reporting on emissions to air and soil, critical incidents, plastics and chemicals, and the strategies for managing these emissions. The group will also review existing disclosures, including GRI 305-6: Emissions of Ozone-Depleting Substances (ODS), GRI 305-7: Nitrogen Oxides (NOx), Sulfur Oxides (SOx), and other significant air emissions, as well as GRI 306-3: Significant Spills.
This new initiative marks an important step in creating a more transparent and accountable approach to pollution-related disclosures, driving greater corporate responsibility and fostering a more sustainable future.
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