Global Reporting Initiative
GRI Standards are the world's most widely used framework for reporting an organization's impacts on the economy, environment, and people. Set by the independent Global Sustainability Standards Board (GSSB), the Standards are modular and continuously updated to reflect global best practice. Any organization—large or small, public or private—can use GRI to report comparable, credible, and stakeholder-relevant information, supported by a clear structure: Universal Standards (GRI 1–3), Sector Standards (industry guidance), and Topic Standards (issue-specific disclosures).
GRI Standards are the world's most widely used framework for reporting an organization's impacts on the economy, environment, and people. Set by the independent Global Sustainability Standards Board (GSSB), the Standards are modular and continuously updated to reflect global best practice. Any organization—large or small, public or private—can use GRI to report comparable, credible, and stakeholder-relevant information, supported by a clear structure: Universal Standards (GRI 1–3), Sector Standards (industry guidance), and Topic Standards (issue-specific disclosures).
Provide a global common language to disclose significant impacts on people, planet, and the economy—beyond financials. Embed impact materiality: identify what matters most using GRI 3 and (where available) Sector Standards, then disclose how impacts are managed. Integrate expectations on human rights and environmental due diligence in line with intergovernmental guidance, improving accountability across the value chain. Enable stakeholders (investors, regulators, civil society, customers, employees) to access decision-useful, comparable information.
“GRI clarifies what to report and why—from identifying material impacts to explaining how you manage them—so stakeholders get a full, comparable view of your sustainability performance.“
A structured system (Universal/Sector/Topic) that yields consistent disclosures across time and peers.
A clear, step-by-step process to determine material topics and report management approach, metrics, and targets where it matters most.
Sector Standards highlight impacts likely to be material in your industry, improving completeness and relevance.
Principles such as accuracy, balance, and verifiability raise report quality; the GRI Content Index ensures traceability.
Built-in alignment with human rights & environmental due diligence helps meet rising policy and market expectations.
Disclosures inform strategy, risk management, and goal-setting; they also streamline data governance for future assurance.
Complements other frameworks (e.g., ISSB, ESRS, CDP, SASB) and reduces duplication by anchoring on impact transparency.
See it on your own data
A short walkthrough with someone who knows the standards — no slide deck.