The Global Reporting Initiative (GRI) has published new draft exposure standards aimed at strengthening disclosure on workforce human rights issues across corporate value chains. These drafts form part of a wider review of GRI’s labor-related sustainability reporting standards under its ongoing Labor Project, initiated by the Global Sustainability Standards Board (GSSB).

The exposure drafts cover several key topics, including Workers in Business Relationships (GRI 414), Forced Labor (GRI 409), Child Labor (GRI 408), and Freedom of Association and Collective Bargaining (GRI 407). They are designed to help organizations disclose their most significant impacts on workers and how they manage those impacts in both direct operations and through business relationships.

Compared with current standards, the proposed revisions expand coverage on labor rights protections, working conditions, due diligence processes, incident reporting, grievance mechanisms, and engagement with worker representatives. They also include new disclosures on policies and risk assessments that span an organization’s activities and value chain, with stronger requirements for reporting incidents, prevention measures, and remediation actions.

According to GRI, the updated drafts respond to growing demands for better transparency on labor rights and workforce conditions, especially amid persistent global challenges such as worker poverty, rising informal work, entrenched gender inequalities, and slow progress in eliminating child and forced labor.

A public comment period on the new draft standards is open through 9 March 2026, inviting feedback from stakeholders on the proposed revisions.

Harold Pauwels, GRI Standards Director, said the revised standards aim to set clearer expectations for how organizations identify labor-related impacts and risks, involve workers, and continuously improve performance across their operations and value chains.