GRI 12: Coal Sector 2022
Global Reporting Initiative
Overview
The Global Reporting Initiative (GRI) develops the GRI Standards, a widely used system of sustainability reporting standards designed to help organizations report their impacts on the economy, environment and people. The GRI Standards comprise Universal Standards, Topic Standards and Sector Standards, which are used together to support consistent and comparable reporting.
GRI 12: Coal Sector is the GRI Sector Standard for organisations in the coal sector. It identifies topics that are likely to be material to organisations in the sector and provides relevant disclosures to support reporting on their impacts. The Standard addresses the coal sector’s significant environmental, social and economic impacts, including climate change and the transition to a low-carbon economy, human rights and community impacts, worker health and safety, biodiversity and pollution, mine closure and just transition, and business ethics and financial transparency. It applies to coal organisations irrespective of their location, size or particular activities and is used together with the GRI Universal and Topic Standards.
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