What is the effective date for all reports applying the GRI framework?

The effective date for all reports applying the GRI framework is significant because it marks the point at which organizations are expected to fully comply with the updated guidelines set forth by the GRI. The date of July 1, 2018, indicates the transition from preceding standards to the latest GRI standards, allowing companies to align their reporting practices with the expectations for sustainability and transparency established at that time.

This timing was essential as it provided organizations a clear timeframe to adapt their reporting practices accordingly and to ensure all relevant stakeholders were aware of the new requirements. By establishing this effective date, GRI aimed to enhance the consistency and quality of sustainability reporting across different sectors and types of organizations globally, ensuring that reports would be more useful for various stakeholders, including investors, customers, and regulators.

The other listed dates do not align with this transition period, indicating earlier or later timelines that do not reflect the official implementation of the updated GRI reporting standards.