GRI mandates biodiversity and mining standards from January 2026

The Global Reporting Initiative made GRI 101: Biodiversity and GRI 14: Mining Sector mandatory from January 2026 for organisations where these topics are material, alongside its 2026 streamlined-reporting vision. Indian reporting companies, particularly in mining and nature-impacting sectors, must adopt these standards and can shape revisions through consultations open into April 2026.

The Global Reporting Initiative unveiled its strategic vision for 2026, aiming to create a streamlined sustainability reporting system prioritising transparency for impacts. Starting January 2026, GRI 101: Biodiversity and GRI 14: Mining Sector are officially required for all reporting organisations where these topics are material. GRI 101 sets a new global benchmark for disclosing impacts on nature and ecosystems, while GRI 14 gives the mining industry a dedicated framework to increase transparency in a sector with high environmental and social influence.

The standards affect all GRI-reporting organisations, particularly mining companies and firms with material biodiversity impacts. GRI also launched consultations refining economic and social disclosures, seeking feedback on revised standards covering corruption, fair market competition, and public policy lobbying until April 10, 2026, plus a labor-standards review until March 9. The Global Sustainability Standards Board is finalising its 2026-2028 work program, including projects on labor, pollution, economic impacts, and a new digitalisation standard for machine-readable ESG data.

Indian reporting companies should adopt GRI 101 and GRI 14 where material and participate in consultations, with public comments on strategic priorities welcome through March 27, 2026. GRI continues collaborating with the IFRS Foundation and EFRAG for interoperability, allowing companies to use the same data points across multiple compliance requirements. Firms adopting the new standards early gain a competitive advantage by demonstrating high-quality transparency, important for accessing capital as global regulations tighten.

Key figure — Mandatory from: January 2026 (GRI 101: Biodiversity and GRI 14: Mining Sector)