GRI Releases Draft Labor Standards Covering Non-Discrimination, Diversity and Inclusion

The Global Reporting Initiative has published two draft sustainability disclosure standards covering non-discrimination and equal opportunity, and diversity and inclusion, as part of its broader Labor Project to revise eight labor-related reporting standards. A public comment period on the drafts closes September 15, 2025.

The draft Non-Discrimination and Equal Opportunity standard covers the causes of direct and indirect discrimination, a breakdown of recorded incidents, and related non-discrimination policies and practices. The draft Diversity and Inclusion standard encompasses metrics and disclosures aimed at increasing transparency on how diversity and inclusion policies are integrated into organisational strategies and operations. The two drafts form part of the wider Labor Project initiated by the GRI's Global Sustainability Standards Board in 2022, which aims to revise eight labor-related standards with publication of updated requirements expected to begin from mid-2026.

Labor standards are among the most widely used components of GRI reporting, reflecting the centrality of worker rights and social outcomes to sustainability disclosure for a broad range of stakeholders including investors, unions and regulators. The revision of GRI's labor disclosures comes at a time when regulatory requirements on social matters are intensifying globally, with the EU CSRD's ESRS standards and the UK Modern Slavery Act increasing formal reporting obligations. GSSB member Anne Lindsay stated that 'human rights must be protected, with employers required to demonstrate how they are respecting labor rights and safeguarding the wellbeing of workers.'

For Indian companies reporting under GRI as part of their BRSR or standalone sustainability reporting, the updated labor standards will provide more granular guidance on how to disclose workforce diversity, non-discrimination policies and incident tracking in a manner that meets international investor expectations. India's large listed company sector, which is subject to SEBI's BRSR requirements on social indicators, could benefit from clearer GRI guidance on disclosure format and content in areas where Indian domestic requirements are less prescriptive. The consultation period running to September 15, 2025 provides Indian companies and civil society with an opportunity to contribute to the standard's development.

Key figure — 8 labor-related GRI standards under revision as part of the Labor Project