The Global Reporting Initiative (GRI) is updating existing standards related to pollution and considering the need for new disclosures. In March 2026, it published three exposure drafts that aim to strengthen transparency on air pollution, soil pollution and critical incidents reporting.
The proposals see the introduction of a first GRI Topic Standard for soil pollution, the expansion of disclosures in GRI 305: Emissions 2016, and a major update to GRI 306: Effluents and Waste 2016 disclosures on significant spills.
The proposed new and updated pollution disclosures align with international authoritative instruments including the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises, and support interoperability with the European Sustainability Reporting Standards.
