What entity is responsible for conducting GRI?

The Global Sustainability Standards Board (GSSB) is the entity responsible for conducting Global Reporting Initiative (GRI) activities. It plays a critical role in the development, maintenance, and implementation of the GRI Standards, which serve as a framework for organizations to report on their sustainability performance. The GSSB ensures that the standards are relevant, inclusive, and comprehensive, thus promoting transparency and accountability in sustainability reporting.

While the Global Reporting Initiative (GRI) is often associated with the development of the standards, it is the GSSB that operates independently to oversee and guide the entire process of standard-setting and revision, ensuring that it meets the needs of stakeholders and reflects best practices in sustainability. The GSSB consists of a diverse group of experts in sustainability who collaborate to enhance the standards over time.

In contrast, entities like the International Accounting Standards Board (IASB) focus primarily on financial reporting standards rather than sustainability. Additionally, the World Health Organization (WHO) is centered on public health issues and does not play a role in sustainability reporting frameworks. Thus, the GSSB’s dedicated focus on sustainability reporting makes it the appropriate choice for conducting GRI activities.