The document discusses the Global Reporting Initiative (GRI) and its work on sustainability reporting standards for employee well-being. GRI is an independent international organization that provides sustainability reporting standards to increase transparency on economic, environmental, and social impacts. It is revising its labor standards to include more information on employee well-being, drawing from international guidelines. The revision will address topics like working conditions, training, satisfaction, and work-life balance to help organizations report on their impacts and increase accountability to employees and other stakeholders.

1. Global Reporting Initiative
Sustainability Reporting
of Employee Well-being
Izzy Ensor
www.globalreporting.org
Labor@globalreporting.org

2. Who we are
• GRI is an independent, international standard setter providing
the global common language for transparency on sustainability
impacts.
• We help organizations understand and communicate
their sustainability impacts.​ In doing so we enable dialogue
between organizations and their stakeholders, facilitate the
management of impacts and their incorporation into strategy and
decision making.
• We deliver the GRI Standards, the world’s most widely
adopted sustainability reporting framework – which is freely
provided as a public good and translated into 10 languages.
• GRI is a not-for-profit organization and activities are funded
through services we deliver and by governmental and other funders
that support our work.

3. • Enables an organization to publicly disclose the
most significant actual or potential impacts on the
economy, environment, and people and how these
are managed.
• Indicates the organization’s contribution, negative
or positive, to sustainable development.
• Increases organizational accountability.
How can disclosure standards increase transparency
and accountability?

4. To whom does employee well-being matter?
Sustainability reporting
on employee well-being
Organizations Academics Investors Regulators Employees Civil society

5. How can standards-setters help increase transparency?
Publicly disclosure the most significant impacts on the economy, environment, and people
Reporting based on expectations for responsible business conduct set out in authoritative
intergovernmental instruments
Standardized information allows for global comparability
Enables high-quality and proper presentation of sustainable reporting

6. 6
Why is information on employee well-being relevant?

7. • Review, revise, and develop the labor-related GRI Standards
• Revision in light of the new 2021 Universal Standards and the incorporation
of corporate human rights due diligence.
• Built on the latest insights from authoritative intergovernmental resources such as
- UN Guiding Principles (UNGPs10+ project)
- OECD Guidelines for Multinational Enterprises
- International Labour Organization’s Conventions and Recommendations.
Revision of Labor Standards

8. How will employee well-being be included in revising the
GRI labor standards?
Working time
arrangements
Stability and
security of
work
Family Friendly
workplace
Discrimination
Adequate
remuneration
Volume of
Working
times
Training and
education
Employee
Satisfaction or
Engagement
Performance
Management
Career
development
Occupational
Health and
Safety
Workplace
flexibility
Medical and
Income
Protection
Parental Leave

9. Labor@globalreporting.org
www.globalreporting.org
global-reporting-initiative-gri @GlobalReportingInitiative @GRI_Secretariat
THANK YOU