How the Standards are developed (taxonomy test)

The Global Sustainability Standards Board (GSSB) has sole responsibility for setting the GRI Standards, the world's first globally accepted standards for sustainability reporting. Established in 2014, it is an independent governance body, that develops and approves the GRI Standards. The GSSB works exclusively in the public interest and according to the vision and mission of GRI.


Global Sustainability Standards Board (GSSB)

The GSSB is responsible for setting globally accepted standards for sustainability reporting. The GSSB operates under a Terms of Reference to oversee the development of the GRI Standards according to a formally defined due process. To keep the GRI Standards relevant and up-to-date, the GSSB sets out a new work program based on input from various stakeholder groups every three years 

The GRI Sustainability Reporting Standards are built on a foundation of more than 15 years of robust global multi-stakeholder development. The Due Process Protocol ensures that the Standards are developed following a transparent and robust process, safeguarding GRI’s ability to set standards independently – without real or perceived undue influence from any specific interest groups; promoting public interest aligned with GRI's vision and mission.

More information can be found below.

Standards development schedule

The GSSB work program includes projects to both review existing GRI Standards and develop new Standards. You can find more information about the scheduled and ongoing GSSB projects on our dedicated page.

View the GSSB's work plan for Standards projects