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Understanding the new GRI Standards: The value of thinking in impacts

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GRI (Global Reporting Initiative) is the world’s most widely used sustainability and ESG standard for reporting non-financial performance. Central to GRI is the materiality principle, ensuring organisations report on the issues that matter the most.   

As of 1st January 2023, organisations reporting in accordance with GRI will need to adopt the new GRI 3:2021 Material Topics standard to identify and assess material topics. What’s changed?  The updated standard: 

  • Focuses on identifying and assessing specific impacts 
  • Implements an impact assessment scoring methodology 
  • Requires disclosure about how the most significant impacts are managed 

Having supported a range of clients to adopt the updated standard this year, we’d like to share what we’ve learned so to help others accelerate their journey and navigate the changes with ease. 

Focusing on the identification and assessment of an organisation’s impacts sits at the heart of the updated GRI 3 Standard. This is a more specific and objective approach that will challenge organisations to pinpoint specific negative and positive impacts to disclose relevant information about them. 

Learning outcomes from this session: 

  • Why GRI has moved from topics to impacts 
  • How to develop an initial list of impacts from last year’s topics 
  • The implications of negative, positive, actual and potential impacts 
  • Checking for and identifying gaps


Join Proxima and some special guests for a short, sharp and interactive session that will help you understand what the new standards are all about and what the next steps for reporting organizations should be! 

12.25 pm to 1.00 pm. Bring your lunch! 

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