Global Sustainability Standards Board (GSSB)

The Global Sustainability Standards Board (GSSB) is an independent entity responsible for developing and approving the GRI Standards, the world's first globally accepted standards for sustainability reporting. Established under the auspices of the Global Reporting Initiative (GRI), the GSSB operates exclusively in the public interest, aligning with GRI's vision and mission to advance sustainability reporting worldwide.

Key aspects of the GSSB include:

• Independence: The GSSB functions independently to ensure the integrity and credibility of the standard-setting process.
• Diverse Expertise: Comprising members with a range of technical expertise and multi-stakeholder perspectives, the GSSB reflects global diversity in sustainability reporting.
• Transparent Processes: The GSSB adheres to a formally defined due process, ensuring that standards development is transparent and inclusive.

By governing the development of the GRI Standards, the GSSB plays a crucial role in enhancing the quality and consistency of sustainability reporting, enabling organizations worldwide to disclose their impacts on the economy, environment, and society.

Source(s):

• Global Reporting Initiative. (n.d.). Global Sustainability Standards Board.
• Global Reporting Initiative. (n.d.). About GSSB.
• Global Reporting Initiative. (n.d.). Standards Development.

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