GRI Standards GRI-Crosswalk-Adjacent-IIRC-SASB-GRI-Standards: GRI Standards Crosswalk to Integrated Reporting (IIRC), SASB, CDSB and Other Standards

GRI Standards crosswalk to integrated reporting + sustainability standards. (a) INTEGRATED REPORTING (IR) - originally International Integrated Reporting Council (IIRC) + now consolidated into IFRS Foundation Value Reporting Foundation; integrated reporting combines financial + sustainability + governance + intellectual capital; GRI provides sustainability foundation; IR + GRI complementary. (b) SASB (Sustainability Accounting Standards Board) - sector-specific financial-materiality disclosures; merged with IIRC 2021 + into IFRS Foundation Value Reporting Foundation 2021 + ISSB 2022; SASB Standards remain published + ISSB adopts; GRI-SASB COMPLEMENTARY (GRI impact materiality + SASB/ISSB financial materiality). (c) CDSB (Climate Disclosure Standards Board) - climate + environmental disclosure; merged into IFRS Foundation 2022. (d) GLOBAL REPORTING STANDARDS LANDSCAPE: pre-2021 fragmented (GRI + SASB + CDSB + IIRC + CDP + TCFD); 2021+ ALIGNMENT TRAJECTORY: ISSB consolidating SASB + CDSB + IIRC + TCFD into IFRS S1 + S2 + future standards; GRI maintains independent impact-materiality focus + interoperability with ISSB + EFRAG ESRS. (e) AICPA SUSTAINABILITY REPORTING - US-focused; aligns with GRI + SASB + ISSB. (f) ICMA GREEN BOND PRINCIPLES + SOCIAL BOND PRINCIPLES + SUSTAINABILITY-LINKED BOND PRINCIPLES - debt market alignment with GRI + sustainability standards. (g) WEF (World Economic Forum) STAKEHOLDER CAPITALISM METRICS - 21 core + 34 expanded metrics for IBC (International Business Council); aligns with GRI + SASB + TCFD + UN SDGs. (h) WICI (World Intellectual Capital + Assets Initiative) - intellectual + intangible capital; complementary to GRI + IR. (i) EFRAG ESRS - European Sustainability Reporting Standards; GRI Universal Standards + Topic Standards form ~50 percent foundation; first set of ESRS effective 2024-2025 for CSRD reporting. (j) UN GLOBAL COMPACT COMMUNICATION ON PROGRESS - GRI is recommended framework. (k) UN PRINCIPLES FOR RESPONSIBLE INVESTMENT (UN PRI) - signatory reporting requires sustainability disclosure aligned with GRI + TCFD + ISSB. (l) UN GUIDING PRINCIPLES ON BUSINESS AND HUMAN RIGHTS (UNGPs) - GRI 400 + 411 + 412 human rights disclosures aligned. (m) OECD MNE GUIDELINES (separately tracked) - multinational enterprise responsible business conduct; GRI aligned.