GRI opens consultation on draft Monetary Flows standard until December 17

**GRI began revising its GRI 201: Economic Performance standard, renaming it Monetary Flows, with public consultation open until December 17, 2025. The standard would require Indian reporters to disclose how money cascades to create value for the economy, people and society beyond profit and loss. **

The Global Reporting Initiative announced in late September 2025 a major revision of its GRI 201: Economic Performance standard, to be renamed Monetary Flows. The standard aims to enhance corporate transparency on business value creation and impact disclosures, linking monetary flows with impacts on the economy, environment and people. The exposure draft is open for global public consultation until December 17, 2025, marking the first phase of a broader revision of GRI Standards on economic impact measurement. GRI planned free global webinars on October 14 and 15 to educate reporters on the proposed revisions.

Companies that report under the GRI Standards are affected, as the revision applies a sustainability lens to data organizations already collect for financial disclosure and mandates transparency beyond profit margins and losses. Indian companies using GRI for sustainability reporting would need to disclose how financial decisions impact people and the environment and who benefits from economic activity. The draft was developed through a multi-stakeholder process led by the GSSB and an independent Working Group, with members including Chulendra de Silva of InterBalance and Evan Harvey, Managing Director of Sustainability at Deloitte.

Indian reporting organizations should review the draft Monetary Flows exposure draft and submit feedback during the public comment period, which closes December 17, 2025, to shape the standard's global relevance. Companies should attend the GRI webinars held October 14 and 15 to understand the proposed shift from Economic Performance to Monetary Flows. Reporters should assess how the new requirement to disclose value cascading to the economy, people and society will affect existing financial data collection and prepare for broader subsequent revisions to GRI economic-impact standards.

Key figure — Public consultation deadline: December 17, 2025