Draft Standards for Sustainability Disclosure, with Emphasis on Labor Practices, Unveiled by GRI
The Global Sustainability Standards Board (GSSB) has embarked on a significant revamp of eight labor-related standards as part of the Global Reporting Initiative's (GRI) Labor Project. This project, initiated in 2022, follows a structured approach in three thematic phases to ensure effective stakeholder engagement and messaging during public comment periods.
The revised standards will focus on key themes such as employment practices and conditions, working life and career development, workers' rights and protection, diversity and inclusion, non-discrimination, and equal opportunity. These themes are crucial in ensuring fair and inclusive employment and safeguarding the human rights of workers.
Anne Lindsay, a member of the GSSB, has emphasised the importance of this review, stating, "Human rights protection and labour rights respect are critical." She has urged all stakeholders, including workers' representatives, employers, and investors, to participate in the consultation to ensure the revised GRI Standards are robust, practical, and capable of driving change for workers worldwide.
The public comment period for the two new GRI draft standards, "Non-Discrimination and Equal Opportunity" and "Diversity and Inclusion," is open until September 15, 2025. The exposure draft intended to replace GRI 406: Non-discrimination 2016, for instance, was released on June 19, 2025.
The GRI Sustainability Reporting Standards, one of the most commonly accepted global standards for sustainability disclosure by companies, aim to enable organizations to publicly disclose their most significant impacts on workers and how they are managing those impacts. The revised labor standards will further strengthen this objective.
The release of the new draft standards is part of a wider review of GRI's labor-related disclosures. The GSSB has designated the review of all GRI labor-related Standards as a priority, acknowledging the universal recognition of the need to protect human rights and safeguard worker wellbeing.
This schedule provides stakeholders with a window to review and provide feedback on the revised labor standards, supporting broad engagement in shaping the final standards. The timeline for this process includes the release of exposure drafts, followed by a public comment period, with the publication of the new standards expected to begin from mid-2026.
In the context of the Global Sustainability Standards Board's (GSSB) revamp of labor-related standards, it is crucial for various industry sectors, like finance and business, to collaborate and participate during the public comment periods. The revised standards, which encompass themes such as non-discrimination and equal opportunity, diversity and inclusion, will play a significant role in shaping the future of industry practices, ensuring fair and inclusive employment, and preserving human rights in the global workforce.
