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GRIFeatured
Global Reporting Initiative Standards
The GRI Standards are the most widely used sustainability reporting standards globally, providing a comprehensive framework for organizations to report on their economic, environmental, and social impacts.
At a Glance
- GRI Standards are used by thousands of organizations worldwide for sustainability reporting.
- The 2021 Universal Standards update introduced clearer requirements for materiality and human rights.
- GRI uses an impact materiality approach, focusing on organisational impacts on people and environment.
- ESRS has been designed to be interoperable with GRI, making transition smoother for existing reporters.
Who is in Scope?
GRI is voluntary but widely adopted. Many companies transitioning to CSRD will find their GRI reporting provides a foundation for ESRS compliance.
Key Principles
- Impact materiality (outward impacts)
- Stakeholder inclusiveness
- Accuracy and balance in reporting
- Clarity and comparability
- Sustainability context
What Companies Should Do Now
- 1If moving to CSRD, map GRI disclosures against ESRS requirements.
- 2Identify where GRI reporting already satisfies ESRS needs.
- 3Plan for double materiality requirements that go beyond GRI impact focus.
Need Help With GRI?
Our resources, reports, and expert interviews can help you navigate GRI requirements.