GRI Standards future roadmap + emerging priorities. KEY 2025-2027 PRIORITIES: (a) UNIVERSAL STANDARDS REVISION - potential GRI 1/2/3 updates following 2026 consultation; ongoing alignment with ESRS + ISSB; new requirements on double materiality + transition planning + value-chain assessments. (b) BIODIVERSITY ENHANCEMENT - GRI 304 + new biodiversity standards + alignment with TNFD (Taskforce on Nature-related Financial Disclosures) + SBTN (Science Based Targets for Nature) + Convention on Biological Diversity (CBD) Kunming-Montreal Global Biodiversity Framework + EU Nature Restoration Law + EUDR (EU Deforestation Regulation). (c) HUMAN RIGHTS ENHANCEMENT - alignment with UN Guiding Principles on Business and Human Rights (UNGPs) + EU CSDDD (Corporate Sustainability Due Diligence Directive) + Modern Slavery Acts (UK + Australia + Canada) + Norwegian Transparency Act + Swiss Vigilance Act + German LkSG (separately tracked) + emerging human rights due diligence laws. (d) CLIMATE + TRANSITION PLANNING - alignment with ISSB IFRS S2 + EU CSRD ESRS E1 + transition-plan disclosures + 1.5C alignment + Paris Agreement; integration with SBTi + CDP + TCFD. (e) AI + DIGITAL DISCLOSURES - emerging guidance on AI use + impacts + algorithmic accountability + digital ethics + data privacy + cybersecurity disclosures; coordination with ISO/IEC 42001 (AI Management System) + EU AI Act + NIS2 + DORA. (f) SECTOR STANDARDS EXPANSION - GRI 14 Mining + GRI 15 Textile/Apparel + GRI 16 Financial Services + healthcare + ICT + real estate + other sectoral standards. (g) TAXONOMY + XBRL + MACHINE-READABILITY - structured data + EU ESEF taxonomy + ISSB taxonomy + comparability + investor + regulator accessibility. (h) INTEROPERABILITY INITIATIVE - formal cooperation with EFRAG + ISSB + IFRS Foundation + SASB + IFRS Sustainability Disclosure Standards + reduced reporting burden + joint guidance. (i) EMERGING MARKETS CAPACITY-BUILDING - GRI Regional Hubs expansion + SME guidance + accessibility + Spanish + Portuguese + Mandarin + Arabic + other-language outputs + capacity-building. (j) ASSURANCE + DATA QUALITY - guidance on assurance levels (limited + reasonable) + data quality + audit-readiness + AI-driven assurance + integrated assurance with financial audits. NOTABLE 2024-2025 EVENTS: ongoing GRI consultations + multi-stakeholder engagement + EU CSRD/ESRS phase-1 implementation + ISSB adoption by 30+ jurisdictions + COP30 climate negotiations (Brazil 2025) + ongoing SBTi target-setting + biodiversity TNFD adoption + EU NFR transition + UK SDR + US SEC climate rule (in regulatory flux) + Australia ASRS phase-in + China + Japan + Korea + Singapore + Hong Kong disclosure standards.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.