GRI 2021 standards becomes effective from Jan 1, 2023. Under the new standards, GRI General Disclosure is now GRI 1, 2, 3 and have the following key implications to users: 
GRI 1: focuses on 4 important concepts which are Impact, Due Diligence, Materiality and Stakeholders 
GRI 2: under "in accordance" with GRI standards, users must disclose all items included in GRI 2 
GRI 3: lay out important steps to identify the material topics of a company; the potential material topics may include those covered in GRI sector standards GRI 200, 300 and 400 series.