Sector Standards (taxonomy test)

Driving consistent reporting on sector-specific impacts on the economy, society and environment, to increase transparency and accountability, while enhancing an organization's contribution to sustainable development.

Reporting with the Sector Standards

As a new addition to the family of GRI Standards, the Sector Standards are designed to help identify a sector's most significant impacts and reflect stakeholder expectations for sustainability reporting. They describe the sustainability context for a sector, outline organizations' material topics based on the sector’s most significant impacts, and list disclosures that are relevant for the sector to report on. The GRI Sector Program will develop standards for 40 sectors, starting with those that have the highest impact.

The revised Universal Standards 2021, which have now been released for public use, will remain the starting point for all GRI reporting and for the use of the Sector Standards, thereby increasing transparency and relevancy of the sustainability reporting for organizations in the sector. ​

The first Sector Standard – GRI 11: Oil and Gas Sector 2021 -  has been released and is available for public use. This sector was prioritized based on its significant environmental, social and economic impacts and underpins the design and approach of future GRI Sector Standards. ​

Read about the program overview to learn more.


Sector Standards under development

The public exposure drafts for coal and agriculture, aquaculture, and fishing have been open to public consultation. All public comments received are currently being considered by the Working Group and the Global Sustainability Standards Board (GSSB), to further inform the development of the standards. You can access a record of each sector's public comments below.

The development of a fourth standard focused on the mining sector is currently underway. 

More details on these projects can be found below.

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