Additional GRI Standards and Mapping Resource for GHG Emissions Reporting

As of January 2024, companies can consult the revised GRI 101 Biodiversity Standard and the new GRI 14: Mining Sector 2024. Furthermore, companies can access the new mapping resource for GHG emissions when applying GRI Standards and ISSB Standards.

GRI 101 Biodiversity Standard

Beginning with reporting year 2026, companies that voluntarily report the impacts of their business activities on biodiversity are encouraged to adopt the revised GRI 101 Biodiversity Standard. This revision includes changes such as reporting on biodiversity impacts throughout the supply chain and providing location-specific information about those impacts.
The revised GRI Standard incorporates recent global advancements in biodiversity, such as the UN Kunming-Montreal Global Biodiversity Framework (GBF), the Science Based Target Network (SBTN) and the Taskforce on Nature-related Financial Disclosures (TNFD).

GRI 14: Mining Sector 2024
Starting from reporting year 2026, mining companies that report voluntarily are encouraged to use the GRI 14: Mining Sector 2024. This Standards provides a uniform set of metrics for reporting their impacts and introduces topics not previously covered by existing standards, such as tailings management, artisanal and small-scale mining, and operating in conflict zones.

The Standard applies to companies involved in mining and quarrying activities, including exploration and extraction, primary processing, and related support services (with the exception of coal, oil and gas, which are covered by other GRI Sector Standards).

Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards

As of 18 January 2024, companies can consult a new mapping resource, that outlines the areas of interoperability between GRI 305: Emissions and IFRS S2 Climate-related Disclosures. This tool is designed to help companies in measuring and reporting greenhouse gas emissions in line with both standards, facilitating the alignment of GHG-related sustainability disclosures.
The mapping resource is the result of constant collaboration between GRI and the IFRS Foundation to coordinate and facilitate the reporting of sustainability information.