The GRI Sector Standard project aims to identify and describe a sector’s significant impacts and stakeholder concerns from a sustainable development perspective, and to create a foundation for improving transparency and more consistent reporting within these sectors. In 2019, the GSSB, GRI’s independent standards-setting body, initiated a project to develop a GRI Sector Standard for the oil, gas, and coal sectors. These sectors were prioritised because of their widely documented impacts across the economic, environmental, and social dimensions, such as impacts on climate change, biodiversity, and human rights. In April 2020, the GSSB decided to split the original output of the project, leading to the development of two separate Sector Standards.