In the context of the GRI Standards, the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems, including land, air, water, and ecosystems.

GRI 307 addresses the topic of environmental compliance, covering an organization’s compliance with environmental laws and/or regulations. This includes compliance with international declarations, conventions and treaties, as well as national, sub-national, regional, and local regulations.

Non-compliance within an organization can indicate the ability of management to ensure that operations conform to certain performance parameters. In some circumstances, non-compliance can lead to clean-up obligations or other costly environmental liabilities. The strength of an organization’s compliance record can also affect its ability to expand operations or gain permits.

The disclosures in this Standard can provide information on an organization’s compliance with applicable laws and regulations, and with other instruments concerned with environmental protection.