GRI
Global framework for sustainability impact reporting
ISO 19600
International guidelines for compliance management systems
Quick Verdict
GRI provides modular standards for sustainability impact reporting across stakeholders, while ISO 19600 offers guidelines for compliance management systems. Companies use GRI for transparent ESG disclosures and ISO 19600 to systematize risk-based compliance governance.
GRI
GRI Sustainability Reporting Standards
Key Features
- Modular Universal, Sector, Topic Standards architecture
- Impact-based materiality assessment process
- Mandatory GRI Content Index for traceability
- Reporting principles: accuracy, balance, verifiability
- Broad worker scope including contractors, supply chain
ISO 19600
ISO 19600:2014 Compliance management systems — Guidelines
Key Features
- Risk-based CMS framework with PDCA cycle
- Principles of good governance and proportionality
- Scalable guidelines for all organization sizes
- Integration with existing management systems
- Benchmarking tool for ISO 37301 transition
Detailed Analysis
A comprehensive look at the specific requirements, scope, and impact of each standard.
GRI Details
What It Is
GRI Sustainability Reporting Standards is a voluntary modular framework for disclosing organizational impacts on economy, environment, and people. Primary purpose: enable comparable, decision-useful sustainability reporting via impact materiality. Key approach: structured process identifying significant impacts through GRI 3 materiality assessment.
Key Components
- Universal Standards (GRI 1 Foundation, GRI 2 General Disclosures, GRI 3 Material Topics) for baseline requirements.
- Sector Standards for high-impact industries (e.g., Oil & Gas, Mining).
- Topic Standards (e.g., GRI 403 Occupational Health & Safety) with specific disclosures/metrics.
- Core principles: accuracy, balance, verifiability; mandatory GRI Content Index; no certification, but assurance encouraged.
Why Organizations Use It
Drives accountability, regulatory alignment (e.g., CSRD), risk management, benchmarking. Builds stakeholder trust, supports investor demands via SASB interoperability, enhances reputation and market access.
Implementation Overview
Phased: governance alignment, materiality assessment, data systems, reporting with Content Index. Applies to all sizes/sectors globally; external assurance optional but rising.
ISO 19600 Details
What It Is
ISO 19600:2014 — Compliance management systems — Guidelines is a Type B guidance standard from the International Organization for Standardization. Its primary purpose is to provide recommendations for establishing, implementing, evaluating, maintaining, and improving a Compliance Management System (CMS). It adopts a risk-based approach using the Annex SL high-level structure and PDCA cycle, applicable to all organization sizes and sectors.
Key Components
- Ten clauses: context, leadership, planning, support, operation, performance evaluation, improvement.
- Core principles: good governance, proportionality, transparency, sustainability.
- No mandatory requirements or certification; focuses on benchmarking and integration with standards like ISO 9001 or ISO 14001.
Why Organizations Use It
- Mitigates legal, operational, reputational risks; enhances decision-making and efficiency.
- Demonstrates structured CMS to regulators, partners; supports transition to ISO 37301.
- Builds culture of integrity, competitive edge in RFPs.
Implementation Overview
- Phased: leadership commitment, gap analysis, design, rollout, continuous improvement.
- Scalable for SMEs to multinationals; no certification, internal audits via ISO 19011.
Key Differences
| Aspect | GRI | ISO 19600 |
|---|---|---|
| Scope | Sustainability impact reporting (environment, social, governance) | Compliance management systems (obligations, risks, controls) |
| Industry | All sectors worldwide, high-impact sectors prioritized | All organizations globally, any size or sector |
| Nature | Voluntary modular reporting standards | Voluntary guidelines (non-certifiable, withdrawn for ISO 37301) |
| Testing | Self-reported disclosures, content index, optional assurance | Internal audits, management reviews, performance evaluation |
| Penalties | Reputational damage, loss of stakeholder trust | No direct penalties (guidance only) |
Scope
Industry
Nature
Testing
Penalties
Frequently Asked Questions
Common questions about GRI and ISO 19600
GRI FAQ
ISO 19600 FAQ
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