Global Reporting Initiative
Standards organizationwww.globalreporting.org
19
MENTIONS
10
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10
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Search complete. 19 mentions across 10 episodes found for "Global Reporting Initiative".
Nov 3, 2026
Emmanuel FaberHOST
And then to make it more efficient, companies would also have access to the TNFD disclosure metrics.
Emmanuel FaberHOST
These would sit alongside, in IFRS S1, of the source of guidance that are already included, including the SASB standards, of course, but also GRI standards and ESRS to find suitable metrics to enable investors to understand a company's performance in relation to nature-related risks and opportunities.
Emmanuel FaberHOST
So that's a quick overview of the proposal.
Emmanuel FaberHOST
We look forward to get your feedback on them.
Sue LloydHOST
I think a little more than they maybe had anticipated and they were pleased to see that.
Sue LloydHOST
So that was a good initial confirmation.
Sue LloydHOST
Another really great opportunity I had while I was there at COP was to spend some time with the chair of the GRI standard setting board, the GSSB, another Suzanne, Suzanne Stormer.
Sue LloydHOST
And in fact, we were able to share a stage on a couple of occasions to really describe how we're working together.
MiaHOST
I worked as sustainability consultants.
MiaHOST
I first worked with GRI, the Global Reporting Initiative, which is kind of like the OG reporting framework that is still used the most globally, but it's voluntary, which means that I was, because I was a certified GRI Is it professional? Yeah.
MiaHOST
Yeah, whatever.
MiaHOST
I was certified with the GRI Academy, so I became the head of GRI of the organization, which means that you have to do materiality analysis.
MiaHOST
So as you can hear, it's only singular.
MiaHOST
So I first started being very good at single materiality assessments, and then when CSRD...
FannyHOST
But this is actually important.
FannyHOST
Okay.
John GolliferGUEST
And that chairman in particular had a particular interest in sustainability reporting, given he had come from the airline industry.
John GolliferGUEST
I remember proudly giving them the score that the GRI had essentially accorded us.
John GolliferGUEST
And I think it was something like a C or might have been a C+.
John GolliferGUEST
remember giving that to the chairman he looked at and he said john in singapore we do not do c or c plus you know that please come back to me again next time and make sure that we're where we should be we're a or a plus john so it was a immediate recognition i think of the importance of the role but also the changing role and the fact that you had to go beyond financial to include non-financials.
Marco LambertiniGUEST
TNFD has already adopted this state of natural metrics.
Marco LambertiniGUEST
ASO, SBTN, GRI is in the process of doing so.
Marco LambertiniGUEST
ISO is developing.
Marco LambertiniGUEST
We're working with the standard
Donald KwamHOST
Here's more.
speaker_2CORRESPONDENT
The Ghana Stock Exchange's ESG Disclosures Guidance Manual 2026 also established a common framework for identifying... measuring and reporting ESG impacts under the Global Reporting Initiative standards.
speaker_2CORRESPONDENT
In addition, its revised Sustainability Disclosure Guidance Manual, launched in August 2026, adds to double materiality guidance aligned with IFRS S1-S2.
speaker_2CORRESPONDENT
The report said the Ghanaian Banking Regulation has also expanded beyond sustainability reporting to potential ESG risk management.
speaker_0HOST
What does that actually mean in practice?
speaker_1HOST
It means that whether a company prepares its sustainability report using the Global Reporting Initiative, the new IFRS Sustainability Disclosure Standards S1 and S2, or European metrics, the assurance practitioner uses ISSA 5000 to govern how they conduct the engagement.
speaker_1HOST
ISSA 5000 tells the auditor how to evaluate the suitability of the criteria, how to assess materiality for non-financial data, and how to gather evidence.
speaker_0HOST
Let's put some meat on the bone here.
Chiranjib SenguptaHOST
How can companies, uh, stay focused then on, you know, on one hand balancing the regulations but also driving real impact?
Artemis KostarelliGUEST
So indeed, when the alphabet soup came up, uh, which was a good 18 months ago, two years ago, we had GRI, CSRD, uh, ISSB, and many, many other acronyms of reporting frameworks and regulations.
Artemis KostarelliGUEST
Indeed, companies focused an, a lot on reporting because they were all, a- as you said, compliance, regulations, so they, the focus of the companies was on that.
Artemis KostarelliGUEST
And fairly so, because specifically in the European context, CSRD, the Corporate Reporting Sustainability Directive, uh, was a regulation, a legislation for companies to report on, specifically on biodiversity, for example, on their impacts and dependencies.
Sean LeesHOST
How reliable are these numbers in the report?
Jillian CambellGUEST
Well, these numbers are based mostly on the reporting of multinational companies to the Global Reporting Initiative, so the GRI.
Jillian CambellGUEST
It also includes some reporting that goes to IASB, but in general, This is based on a small set of reporting initiatives, but those reporting initiatives capture the biggest multinationals.
Jillian CambellGUEST
So you would expect for some of these huge companies to start coming on board rapidly, and then they will plateau eventually because there's only so many of these big companies, right? So I don't think that we've reached the point where we're plateauing yet.
Tony GoldnerGUEST
So I think the answer to the question is, how do we simplify the landscape? Is by building things, building nature on top of the climate architecture where we can, keeping the language as consistent as we can, and trying to drive the recommendations and the guidance from TNFD into the standards landscape.
Tony GoldnerGUEST
So right now, our big focus is working with our three main standards partners, um, ISSB, GRI, and I- and the International S- Standards Organization, ISO.
Tony GoldnerGUEST
So we're obviously working with ISSB as they develop their nature-related standards approach and, and, um, there'll be more coming out on that in a couple of months' time from the ISSB, and we've been working closely with them.
Tony GoldnerGUEST
We've had an excellent relationship with GRI, um, obviously, who provide impact, uh, reporting standards and have done so for 20-plus years.
Tony GoldnerGUEST
Uh, and so there's very strong alignment between TNFD concepts and approach in the GRI standards for those who are doing impact reporting.
Tony GoldnerGUEST
And we're also working with ISO to develop our LEAP process guidance, our assessment tool, into an ISO standard.
Tony GoldnerGUEST
And so ultimately, TNFD should disappear.
Will RichardsonHOST
Trellis reports that GHG Protocol will receive more than 430 responses to its plan for three new emission ledgers alongside scopes one, two and three, and 84% backed the idea.
Will RichardsonHOST
ESG Today and OneStop ESG report that GRI has picked food and beverage as the first pilot for a faster sector standard, with 43% of food and drink companies already using GRI.
Will RichardsonHOST
If you want a say, GRI is recruiting up to 20 experts until 23rd of October.
Will RichardsonHOST
Number nine, the big banks move into nature.
Will RichardsonHOST
This is relevant to larger companies, but particularly financial services.