GRI SECTOR STANDARDS (GRI Sector Programme launched 2019) provide sector-specific guidance layered on top of Universal + Topic Standards. CURRENT SECTOR STANDARDS: (a) GRI 11: OIL AND GAS SECTOR 2021 - covers exploration + production + refining + petrochemicals + retail; includes climate adaptation + transition + decommissioning + economic impacts; first published 2021 + effective 2023; (b) GRI 12: COAL SECTOR 2022 - covers thermal coal + metallurgical coal + lignite + extraction + processing + transport; published 2022 + effective 2024; (c) GRI 13: AGRICULTURE + AQUACULTURE + FISHING SECTORS 2022 - covers crops + livestock + aquaculture + capture fisheries + biotechnology + sustainable practices; published 2022 + effective 2024. SECTOR STANDARDS IN DEVELOPMENT: (d) GRI 14: MINING SECTOR (anticipated 2025-2026); (e) GRI 15: TEXTILE + APPAREL SECTOR (anticipated 2025-2026); (f) GRI 16: FINANCIAL SERVICES SECTOR (anticipated 2025-2027) covering banking + asset management + insurance + capital markets; (g) ANTICIPATED future sectors: Pharma + Healthcare + ICT + Real Estate + Construction + Utilities + Transport + Aviation + Shipping + Tourism + Retail + Telecommunications + Media. SECTOR STANDARDS STRUCTURE: each Sector Standard identifies LIKELY MATERIAL TOPICS for the sector + provides sector-specific disclosure guidance; organizations in covered sectors MUST consider the relevant Sector Standard in materiality determination + report the LIKELY MATERIAL TOPICS or explain why not. ADOPTION DRIVERS: investor + customer + regulator pressure for sector-specific sustainability disclosures; CSRD/ESRS Sector Standards (to be issued by EFRAG 2026-2027) align with GRI Sector Programme; ISSB Sector-specific guidance via SASB Standards adopted alongside IFRS S1/S2.
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