GRI Publishes Proposed Standards for Corporate Soil, Air, and Spill Pollution Disclosure

The Global Reporting Initiative released new exposure drafts to expand corporate sustainability reporting on pollution, covering soil pollution for the first time, updating air pollution disclosures, and broadening critical incident reporting on oil spills and emergencies. The public comment period on the proposals closes June 8, with final standards planned for 2027.

The new exposure drafts include a first-ever proposed GRI Topic Standard for soil pollution, requiring companies to report on soil pollution management policies, soil pollutant releases, and pollution incidents. The drafts also propose expanding the existing GRI 305 Emissions standard to broaden and deepen air pollution management and impact disclosures, and a substantial update to GRI 306 on effluents and waste to encompass emergency preparedness, prevention, and response for all critical incidents, not only spills. These updates follow approval of a new Topic Standard project for pollution by the Global Sustainability Standards Board in 2024.

The GRI standards are among the most commonly used global sustainability reporting frameworks, with broad adoption across industries and jurisdictions. Consistent pollution reporting is currently lacking despite pollution remaining one of the most pervasive environmental challenges facing companies, according to GRI. For industries including chemicals, mining, oil and gas, and manufacturing, the new standards would significantly expand the scope of required pollution disclosures and introduce new accountability mechanisms for pollution incidents that affect community health and biodiversity.

GRI Standards Director Harold Pauwels emphasized the need for standards that span environmental media and reflect diverse stakeholder expertise, noting that pollution affects human health, community quality of life, and biodiversity. In India, where industrial pollution in air, soil, and water is a significant public health and regulatory concern, expanded GRI pollution disclosure standards will be material for listed companies in relevant sectors. The comment period closes June 8, giving stakeholders limited time to engage with the proposals before GRI advances toward final standard development.

Key figure — Final Pollution Standards planned for 2027, following June 8 comment deadline