Navigating the GRI Sector Standards
/ Understand Sector Context. Apply the Standards. Strengthen Comparability.
Course Description
One of the main challenges in sustainability reporting is the lack of consistency and comparability in reported information. This live, instructor-led course provides a broad introduction to the purpose and objectives of the GRI Sector Standards, explaining why they were added to the GRI Standards system, how they identify sector-specific impacts and likely material topics, and how organisations can apply them when reporting in accordance with the GRI Standards to strengthen reporting consistency, quality and comparability.
English or Bosnian/Croatian/Serbian
Live Online
Face-to-Face
Tailored
Learning Outcomes
By the end of the course, participants will be able to:
describe the purpose of the GRI Sector Standards and how they contribute to better reporting;
discuss the structure and content of the GRI Sector Standards; and
explain how to use the GRI Sector Standards to report in accordance with the GRI Standards.
Course
Structure
The workshop combines licensed GRI content with presentations, guided discussions, reflection activities, knowledge checks and practical exercises, helping participants understand how sector context informs materiality decisions and sustainability reporting.
Introduction
- Welcome, orientation and learning objectives
- The role of the GRI Sector Standards within the integrated system of GRI Standards
Part 1:
What Is the Value of the GRI Sector Standards?
- Key challenges in sustainability reporting, including inconsistency, limited comparability and selective reporting
- The purpose and rationale of the GRI Sector Standards
- When organisations reporting in accordance with the GRI Standards are required to use an applicable Sector Standard
- Focusing reporting on the most significant impacts and topics likely to be material within a sector
- Strengthening reporting relevance, consistency, quality, transparency and comparability
- The value of sector-specific reporting for reporting organisations and users of sustainability information
Part 2:
Understanding the GRI Sector Standards Across Sectors
- The scope and applicability of the GRI Sector Standards
- The common structure of a Sector Standard: introduction, sector profile, likely material topics, glossary and bibliography
- Sector-specific sustainability context and topics likely to be material
- Relevant GRI Topic Standard disclosures
- Additional sector recommendations and additional sector disclosures
- How sectors can share likely material topics while their impacts and reporting expectations differ
- The relationship between the Universal, Sector and Topic Standards
Part 3:
Reporting with the GRI Sector Standards
- Determining which Sector Standard—or Standards—apply to an organisation
- Using multiple Sector Standards where an organisation has substantial activities across more than one sector
- Integrating the Sector Standards into the process for identifying impacts and determining material topics
- Understanding that the Sector Standards support, but do not replace, the organisation’s own materiality process
- Reviewing all topics likely to be material and identifying relevant disclosures
- Documenting topics determined not to be material in the GRI content index
- Addressing Topic Standard disclosures determined not to be relevant, including the use of the “not applicable” reason for omission
- Distinguishing required Topic Standard disclosures from additional sector recommendations and disclosures, which are encouraged but not required
- Applying the Sector Standards when reporting in accordance with the GRI Standards
Wrap-Up
- Summary of key concepts
- Reflection, Q&A and next steps
Together, the course moves from understanding why the GRI Sector Standards matter, through examining their structure and application across sectors, to using them in practice when determining material topics, selecting disclosures and preparing the GRI content index.
Who
Should Attend
This course is particularly suitable for:
sustainability reporting practitioners and consultants supporting reporting organisations;
corporate sustainability, CSR and ESG professionals;
corporate sustainability, CSR and ESG professionals;
professionals involved in impact identification and materiality assessment; and
anyone seeking a sector-agnostic introduction to the GRI Sector Standards.
Course
Information
Duration:
1 day
Language:
English or
Bosnian / Croatian / Serbian
Delivery Options:
Scheduled Live Online, Face-to-Face at the University of Sarajevo, or tailored in-house delivery worldwide
Prerequisites:
Basic knowledge of the reporting process using the GRI Universal Standards
Preparation Tip:
Basic knowledge of the reporting process using the GRI Universal Standards
Course Materials:
Applicable licensed course materials and a dedicated participant booklet
️Approved CPD Hours:
5 CPD Hours
Professional Certification Pathway:
This course is one of four required courses within the GRI Professional Certification Programme
Important
Equivalency Note
Participants who have already completed a GRI sector-specific course covering GRI 11, GRI 12, GRI 13 or GRI 14 should not take this course, as those courses already include its core content.
Ready to Bring Sector Context into Your GRI Reporting?
Apply the GRI Sector Standards to strengthen materiality decisions and improve the relevance, consistency and comparability of sustainability disclosures.
