GRI Sector Standards
GRI Sector Standards provide industry-specific sustainability reporting requirements on top of the Universal Standards. If a Sector Standard exists for your industry, it is mandatory for GRI reporters — you cannot opt out. Here is how they work and which sectors are covered.
GRI Sector Standards provide industry-specific sustainability reporting requirements on top of the Universal Standards. GRI Sector Standards sit between the Universal Standards (GRI 1, 2, 3) and the Topic Standards (GRI 200–400 series).
How GRI Sector Standards work
GRI Sector Standards sit between the Universal Standards (GRI 1, 2, 3) and the Topic Standards (GRI 200–400 series). They identify which sustainability topics are likely material for companies in a specific sector — saving reporters from starting with a blank canvas.
For each sector-identified topic, the Sector Standard specifies: why the topic is likely material for this sector; which Topic Standard disclosures apply; and any sector-specific additional disclosure requirements that supplement the generic Topic Standard.
Using a Sector Standard is mandatory if one exists for your primary sector. If your company operates across multiple sectors, apply the Sector Standard for your primary activity and note secondary sectors.
Sector Standards published to date
GRI 11 — Oil and Gas (2021): Covers climate, emissions, biodiversity, water, safety, local communities, and economic impacts. The most comprehensive sector standard published.
GRI 12 — Coal (2022): Focuses on just transition, emissions, land rehabilitation, and community impacts.
GRI 13 — Agriculture, Aquaculture and Fishing (2022): Covers food security, land rights, pesticides, animal welfare, and small-scale farmer impacts.
GRI 14 — Mining (2024): Covers tailings management, artisanal mining, land use, and affected community rights.
GRI Financial Services (in development): Expected to cover financed emissions, financial inclusion, and responsible lending.
Further standards in development: real estate, textiles, food processing, electric utilities.
Sector Standards and ESRS sector-specific guidance
EFRAG is developing sector-specific ESRS (the first wave covering oil and gas, mining, road transport, agriculture, energy production, and financial services). GRI Sector Standards are an important input to this work — the topics identified as likely material in GRI Sector Standards broadly align with ESRS sector materiality expectations.
For companies in sectors covered by both a GRI Sector Standard and a forthcoming ESRS sector standard: the GRI Sector Standard provides useful advance preparation for ESRS sector requirements. The topic coverage is not identical but overlaps significantly.
Companies in oil and gas, coal, and agriculture can use GRI 11, 12, and 13 respectively as a proxy for likely ESRS sector requirements until sector-specific ESRS are published.
Frequently asked questions
What if no GRI Sector Standard exists for my industry?
Use GRI 3 (Material Topics) to identify your material topics from scratch, without sector pre-identification. Monitor GRI's development pipeline — new sector standards are published regularly. The GRI website lists sectors in development.
Can we use a Sector Standard that does not match our primary sector?
No — Sector Standards are sector-specific. If no standard exists for your primary sector, do not apply an adjacent sector's standard. Use GRI 3 materiality process instead and note the absence of a relevant Sector Standard.
Do GRI Sector Standards replace Topic Standards?
No — they work alongside them. The Sector Standard identifies which Topic Standards apply and adds sector-specific additional disclosures on top. You still produce Topic Standard disclosures; the Sector Standard tells you which ones and adds to them.