“The GRI Standards are issued by the Global Sustainability Standards Board (GSSB). The GSSB is an independent standard-setting body created by GRI. It has responsibility for setting globally-accepted sustainability reporting standards, according to a formally defined ‘Due Process Protocol’.
The Due Process Protocol sets forth the process for the development of GRI Standards and is designed to ensure that the work of the GSSB promotes the public interest and is aligned with GRI’s vision and mission. It ensures that the GRI Standards move through a clearly communicated process from project identification, prioritization and commencement through to content development, including public exposure and consideration of feedback received, concluding in the final release. This process is overseen by the Due Process Oversight Committee (DPOC).
The GRI Standards are based on the latest version of the GRI Guidelines – G4 – which is the outcome of more than 15 years of a robust, global multi-stakeholder development process. The G4 Guidelines have now been restructured into a set of modular, interrelated standards – the GRI Sustainability Reporting Standards. They are the first global standards for sustainability reporting. ” Source: https://www.globalreporting.org/standards/questions-and-feedback/developing-the-gri-standards/