In the context of the GRI Standards, the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates.

GRI 419 addresses the topic of socioeconomic compliance. This includes an organization’s overall compliance record, as well as compliance with specific laws or regulations in the social and economic area. Compliance can relate to accounting and tax fraud, corruption, bribery, competition, the provision of products and services, or labor issues, such as workplace discrimination, among others. This includes compliance with international declarations, conventions, and treaties, as well as national, sub-national, regional, and local regulations.

These concepts are covered in key instruments of the Organisation for Economic Co-operation and Development. The disclosures in this Standard can provide information on an organization’s compliance with applicable laws and regulations, and with other instruments.