GRI 200 + 300 + 400 series Topic Standards. GRI 200 ECONOMIC: (a) GRI 201 Economic Performance - direct economic value generated + climate-change financial implications + defined benefit plans + government financial assistance; (b) GRI 202 Market Presence - ratios + entry-level wage + local hiring; (c) GRI 203 Indirect Economic Impacts - infrastructure investments + indirect impacts; (d) GRI 204 Procurement Practices - local supplier spending; (e) GRI 205 Anti-Corruption - operations assessed + communications + training + incidents + actions; (f) GRI 206 Anti-Competitive Behavior - legal actions; (g) GRI 207 Tax - approach + governance + stakeholder engagement + country-by-country; (h) GRI 208 Anti-Discrimination (Note: GRI 208 is anticipated; existing anti-discrimination disclosures in GRI 406). GRI 300 ENVIRONMENTAL: (a) GRI 301 Materials - materials used + recycled + reclaimed; (b) GRI 302 Energy - energy consumption within + outside organization + intensity + reductions; (c) GRI 303 Water and Effluents - water withdrawal + discharge + consumption + water stress + management approach; (d) GRI 304 Biodiversity - operational sites + impacts + habitat restoration + IUCN Red List species; (e) GRI 305 Emissions - SCOPE 1 (direct) + SCOPE 2 (indirect energy) + SCOPE 3 (other indirect) + intensity + reductions + ODS + NOx + SOx + other; (f) GRI 306 Waste - generation + significant impacts + management + circular flows; (g) GRI 307 Environmental Compliance (transitioning to GRI 2-27); (h) GRI 308 Supplier Environmental Assessment - new suppliers screened + negative impacts + actions. GRI 400 SOCIAL: (a) GRI 401 Employment - new hires + turnover + benefits + parental leave; (b) GRI 402 Labor/Management Relations - minimum notice; (c) GRI 403 Occupational Health and Safety - OH+S management + work-related injuries + ill health + hazard identification + worker participation + emergency response + non-employee workers + remediation; (d) GRI 404 Training and Education - hours + skills upgrade + performance reviews; (e) GRI 405 Diversity and Equal Opportunity - composition + ratio basic salary + remuneration; (f) GRI 406 Non-discrimination - incidents + corrective actions; (g) GRI 407 Freedom of Association and Collective Bargaining - operations + suppliers; (h) GRI 408 Child Labor - operations + suppliers; (i) GRI 409 Forced or Compulsory Labor - operations + suppliers; (j) GRI 410 Security Practices - personnel training; (k) GRI 411 Indigenous Peoples - incidents involving rights; (l) GRI 412 Human Rights Assessment - operations subject to + agreements + training; (m) GRI 413 Local Communities - operations + significant negative impacts; (n) GRI 414 Supplier Social Assessment - new suppliers screened + negative impacts + actions; (o) GRI 415 Public Policy - political contributions; (p) GRI 416 Customer Health and Safety - life cycle assessment + non-compliance; (q) GRI 417 Marketing and Labeling - requirements + violations + non-compliance; (r) GRI 418 Customer Privacy - complaints + breach + leaks; (s) GRI 419 Socio-economic Compliance (transitioning to GRI 2-27).
This control maps to 19 controls across 14 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 19 it maps to, and the evidence behind each claim, over MCP and REST.