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Sep 01, 2022
GRI 2021 Update: Comprehensive Guide to New Materiality Assessment with 6 Corporate ESG Report Examples
GRI officially released the new GRI Universal Standards 2021 on October 5, 2021, effective from January 1, 2023. Updates include the transition from GRI 103: Management Approach to GRI 3: Material Topics 2021, with 40 Sector Standards to be released, guiding corporate sustainability disclosure. This article provides a step-by-step analysis of the new materiality assessment process, featuring 6 leading corporate examples to help you master the latest materiality analysis.
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