New GRI Standard Launched: Coal Sector Standard 2022

New GRI Standard Launched: Coal Sector Standard 2022

The Global Reporting Initiative (GRI) has published a new Sector Standard – GRI 12: Coal Sector Standard 2022. This is the second of 40 planned GRI Sector Standards that will set reporting expectations on the sustainability issues that matter most.

Coal has been prioritized based on the sector’s widely documented impacts on sustainable development – including those related to climate change, biodiversity, economic development, and human rights.

This Standard aims to hold the sector to the highest levels of scrutiny and accountability, amid the global efforts to phase out coal mining and the pressing need to achieve a just transition to a low-carbon economy. Covering 22 topics considered likely material for reporting by companies in the coal sector, GRI 12 seeks to enable transparency on the multitude of impacts that need to be better managed and communicated, with key features including:

  1. Forward-looking climate disclosures, focusing on the sustainability of business models and a just low-carbon transition.
  2. A holistic approach to managing impacts on communities and vulnerable groups, ensuring respect for human rights.
  3. Robust reporting on health and safety, drawing on best practices for tailings management.
  4. Spotlight on ethical business practices, with enhanced scrutiny over ownership structures and payments.

Which will come into effect for reporting in January 2024, the GRI Coal Standard was developed by a multi-stakeholder working group, ensuring global legitimacy. An exposure draft was released for public comment in 2021.

You can download the Standard here. To learn more please visit the project page.

Do you have questions about our new Sector Standard? Please email

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