GRI 12: Coal Sector 2022
Global Reporting Initiative
GRI is the world's most widely-used source of guidance for reporting on economic, environmental and social performance.
The GRI Sector Standard for Coal (GRI 12: Coal Sector 2022) addresses the need for consistent and complete reporting on the coal sector’s wide-ranging sustainability impacts. The standard sets expectations for coal organisations to disclose how they respond to the pressing need to transition to a low-carbon economy, and how they manage their impacts along the way. The standard supports any coal organization – irrespective of location, specialism or size. It allows coal producers to effectively disclose their most significant impacts on sustainable development, providing the information stakeholders need to meaningfully engage companies on these impacts and make informed decisions. The Sector Standard for Coal comes into effect for reporting on January 1st, 2024; early adoption is encouraged by the GRI.
