New GRI requirements

New Universal Standard indicators 

will apply in sustainability reports issued after January 1, 2023.

Beginning in 2023, new versions of GRI Standards indicators published in 2021 will come into effect. The changes relate to general indicators (Universal Standard).

“The new Universal Standard GRI 2 and GRI 3 indicators replace the previous G102 and G103 indicators. The new indicators place greater emphasis on an organization’s impact on the economy, environment, and society, as well as how the organization manages and mitigates these impacts. The new indicators enhance organizational transparency while simultaneously increasing its accountability for its actions.”

At Diaphane, we take our commitments very seriously and are implementing the new reporting standards (including their Polish versions along with questions and hints) in our platform for use by our users, maintaining operational continuity and historical data.”

What has changed?

GRI 2 General Indicators

Under GRI 2, we have an entirely new set of indicators that pertain to the disclosure of information about the organization itself, its activities, employees, collaborators, governance, strategies, policies, and practices, divided into the following aspects:

• Organization and its reporting practices;
• Activity and employees;
• Governance;
• Strategies, policies, and practices;
• Stakeholder engagement;

While the total number of indicators has decreased, the same range of information as in the previous version is covered. The organization of information has undergone a significant change, and some indicators of the new version cover areas reported by multiple indicators of the old one. For users of the old version, it will be essential to map the old indicators well to the new ones to maintain continuity in reports on the one hand and meet the new standard requirements on the other.

Details can be found on the GRI Standards page.

GRI 3 Material Topics

Within the GRI 3 Material Topics section, there are three indicators, but each should be used when reporting each identified topic deemed material:

• GRI 3-1: Processes for determining material topics;
• GRI 3-2: List of material topics;
• GRI 3-3: Managing material topics;

An organization reporting in accordance with the GRI standard is required to identify material topics (and describe the process of this identification). This process should consider the organization’s significant impacts (both actual and potential), assess their significance, and set priorities. Based on this, in collaboration with experts and information recipients, a list of the organization’s material topics that will be included in the report should be determined.

Details can be found on the GRI Standards page.