February 12, 2024

GRI 14: Mining Sector 2024 – A Quick Overview

Written by: Avi Inbar

GRI published a new Standard last week, specifically for the extractives sector: GRI 14: Mining Sector 2024.

Here, we give a quick overview of the new Standard including when it takes effect, and what it means for your sustainability reporting.

Q: When does this Standard take effect?

A: This new Standard takes effect on January 1, 2026 (so companies looking to report in 2026 should begin collecting data in accordance with the standard on January 1, 2025).

Q: What is the purpose of this Standard?

A: The Standard aims to provide mining companies looking to issue sustainability reports with a list of topics (and corresponding disclosures) that are likely material to them. This is based on work GRI has done to determine key impacts in the mining industry in relation to ESG.

Q: Does this Standard provide any additional disclosures for mining companies to report on which were not included previously?

A: Yes. There are additional, sector-specific disclosures for GRI materiality topics which are mining specific, such as:


  • Tailings
  • Closure and rehabilitation
  • Economic impacts (local employment)
  • Local communities
  • Rights of Indigenous Peoples
  • Land and resource rights
  • Artisanal and small-scale mining
  • Critical incident management
  • Freedom of association and collective bargaining
  • Anti-corruption,¬†Payments to governments
  • Conflict-affected and high-risk areas


Q: For mining companies, does this Standard replace all other GRI standards?

A: No. This standard is a tool intended to assist mining companies in identifying the correct disclosures to report to, based on their likely material topics, and to provide additional, sector-specific disclosures. It does not replace the need for a materiality assessment, and does not exclude any disclosure from being considered by the company.


We hope you found this quick overview helpful. For more information, visit GRI – Sector Standard for Mining (globalreporting.org)


If you would like to discuss this or any of your sustainability needs as they relate to mining, contact us at info@soopstrategies.com.