GRI Proposes Stricter Pollution Disclosure Standards for Businesses

Global Reporting Initiative has released a new set of draft standards aimed at strengthening how companies report environmental pollution. The proposals cover three key areas: air pollution, soil contamination and major environmental incidents.

Under the proposed air pollution standard, companies would be required to disclose emissions of major non-greenhouse pollutants, such as sulfur oxides, nitrogen oxides and particulate matter, measured in kilograms. The requirements also call for more detailed reporting, including breakdowns by facility, activity and country, as well as information on management approaches, reduction targets and pollution-related incidents.

A separate draft standard on soil pollution introduces, for the first time, dedicated reporting obligations in this area. Companies would need to disclose how they manage impacts on soil, provide quantitative data on emissions and report incidents linked to contamination.

The third proposal expands disclosure requirements for major environmental incidents beyond existing waste-related standards, covering a broader range of accidents with significant environmental and social consequences. Companies would also be expected to outline policies for prevention and response.

The updated framework is expected to expand further to include issues such as noise, light pollution and odors, with additional standards planned. The full package is scheduled for release in summer 2027.

The move comes amid evidence of significant gaps in current corporate reporting. Fewer than half of companies disclose data on pollutant emissions, and only a third provide quantitative figures. At the same time, global air quality remains a major concern, with only a small share of cities meeting recommended standards.

The proposed changes signal a broader shift in ESG reporting, where more detailed, measurable and comparable environmental data is becoming essential for risk management and strategic decision-making.

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