Starting January 1, 2026, the GRI 14: Mining Sector 2024 Standard becomes the new benchmark for sustainability reporting across the global mining industry, and for many mining companies this will be the most significant shift in disclosure expectations in over a decade. For organizations engaged in exploration, extraction, quarrying, and primary processing of metallic and non-metallic minerals (excluding coal, oil, and gas), GRI 14 will sit at the heart of any credible ESG reporting strategy.
Why GRI 14 matters for mining companies
The mining sector faces a unique paradox: it provides the minerals and metals essential for the energy transition and modern infrastructure, yet it also has some of the most complex environmental and social footprints of any industry. GRI 14 responds to this by setting out a structured, globally consistent way for mining organizations to report their most significant impacts across the full mine life cycle, from exploration through to closure and rehabilitation.
Unlike generic ESG frameworks, GRI 14 is tailored to mining, reflecting issues such as tailings storage, land disturbance, artisanal and small-scale mining (ASM), and operations in or near conflict zones. The Standard is intended for organizations of any size and geography, including integrated operators and companies providing specialized mining services, enabling value chain visibility that investors, communities, and regulators increasingly expect.
Key changes introduced by GRI 14
GRI 14 is not just a minor update; it reshapes what “good” looks like in mining disclosures. Some of the most important shifts include:
Sector specific scope and applicability
GRI 14 applies to organizations undertaking exploration, extraction (including opencut and underground), quarrying, and primary processing such as milling, crushing, grinding, concentrating, and leaching. It explicitly excludes oil, gas, and coal, which are covered under their own Sector Standards (GRI 11 and GRI 12), but it does expect diversified companies to use all relevant Sector Standards where they have substantial activities.
Granular, site level reporting
One of the standout features is the move toward detailed, site-specific disclosures instead of high-level, aggregated numbers alone. A “mine site” is defined broadly, covering opencut and underground workings, disturbed lands, tailings and waste facilities, haul roads, pipelines, and associated infrastructure, while excluding downstream smelting and refining unless co-located. This pushes organizations to understand, and report impacts where they actually occur, rather than smoothing them out across portfolios.
Comprehensive coverage of likely material topics
GRI 14 identifies a wide range of topics that are likely to be material for mining organizations and provides a list of relevant disclosures for each. These topics span environmental, social, and economic dimensions, including tailings management, water and waste, biodiversity, ASM, human rights, land rights, community impacts, and operations in conflict affected areas. The Standard is clear that not every topic will be material for every mining company, but it offers a robust starting point for determining materiality in line with GRI 3.-affected areas. The Standard is clear that not every topic will be material for every mining company, but it offers a robust starting point for determining materiality in line with GRI 3.
Integration with the broader GRI system
GRI 14 is designed to be used alongside the GRI Universal Standards 2021 (GRI 1, 2, and 3) and the relevant Topic Standards. This means organizations need to use GRI 14 to identify likely material topics, then draw on Topic Standards for the specific disclosures and metrics required to report those impacts. The result is a more consistent, interconnected reporting suite that better reflects how mining impacts people and the environment over time.
What this means for your reporting strategy
For ESG, risk, and sustainability teams in mining organizations, GRI 14 has several practical implications.
- First, it raises the bar on data quality and coverage, particularly at the site level, because disclosures now need to reflect the conditions and impacts of individual operations rather than just group level averages. This has a direct impact on how you structure data collection, assign responsibilities, and engage with site teams.
- Second, it strengthens the link between your reporting and stakeholder expectations, especially those of investors, communities, and lenders focused on issues like tailings safety, water security, and just transition. Transparent, comparable data on these topics is increasingly a prerequisite for accessing capital, securing permits, and maintaining a social license to operate.
- Third, GRI 14 encourages you to view mine closure and rehabilitation not as an afterthought, but as an integral part of your long-term impact profile. Reporting on closure planning, provisions, and post- closure land use becomes part of demonstrating responsible resource stewardship over the entire operational life cycle.
Many of you have already laid the foundation for biodiversity management within your organizations — collecting site‑level information, engaging teams, and starting to link biodiversity performance to sustainability goals. But as reporting under GRI 14 takes effect, the challenge is no longer about where to start — it’s about how to efficiently collect, manage, and report on this data in a way that ensures accuracy, consistency, and auditability. That’s where IsoMetrix comes in.
Why this matters now
With GRI 14 now effective, organizations must demonstrate transparent, credible biodiversity disclosures that stand up to assurance and stakeholder scrutiny. This means having structured data processes, clear accountability, and systems that can connect site‑level activity to strategic reporting.
Now is the time to:
- Engage internal stakeholders at both site and corporate levels to ensure alignment around data ownership and disclosure expectations.
- Integrate GRI 14 reporting with other frameworks such as TCFD, SASB, or regional regulatory requirements to streamline reporting efforts and reduce duplication.
- Create compelling narratives that connect biodiversity performance directly to strategy, risk management, and long‑term value creation.
- IsoMetrix helps you achieve this with a configurable platform designed to simplify biodiversity data management and GRI‑aligned reporting — so you can move from data collection to confident disclosure with clarity and control.
From a market perspective, companies that demonstrate strong readiness for GRI 14 will be better positioned to respond to investor ESG questionnaires, ratings, and lender due diligence exercises that increasingly request framework aligned, site-specific information.-diligence exercises that increasingly request framework-aligned, site-specific information.
How IsoMetrix Lumina can help you operationalize GRI 14
Meeting the expectations of GRI 14 is ultimately a data and process challenge as much as it is a disclosure challenge, which is where IsoMetrix Lumina is designed to support mining organizations. The IsoMetrix Lumina Sustainability Reporting solution provides a single data model through which you can capture, manage, and report the environmental and social metrics required at mine site level across your portfolio.
By activating the full GRI 14 framework within the platform, Lumina enables you to:
- Structure data capture around the likely material topics and disclosures outlined in GRI 14, rather than trying to retrofit those requirements onto legacy spreadsheets and systems.
- Align your GRI 14 reporting with GRI Universal and Topic Standards, as well as other mining-related frameworks, within a single environment-related frameworks, within a single environment.
- Reduce the manual workload required to consolidate site-level data, improving consistency and auditability ahead of assurance.
For ESG and Sustainability leaders, this means less time wrestling with data integrity and more time focusing on what really matters: understanding impacts, engaging stakeholders, and driving performance improvement. For executive teams and boards, it provides a clearer view of risks and opportunities across the portfolio, grounded in a globally recognized reporting framework.
Now is the right time to review your data architecture, internal responsibilities, and reporting calendar through the lens of GRI 14. A well-designed approach can turn a compliance requirement into a competitive advantage, building trust with stakeholders while streamlining your ESG reporting processes.
Contact a specialist at IsoMetrix today to discuss how we can help