GRI Standards

The Global Reporting Initiative (GRI) Standards are the world’s most widely used voluntary sustainability reporting framework, enabling organisations to report on their environmental, social, and governance (ESG) impacts in a standardised, comparable way. GRI Standards are structured as: GRI 1 (Foundation 2021), GRI 2 (General Disclosures 2021), and topic-specific standards (GRI 300 series: environmental; GRI 400 series: social). The GRI Standards use an impact materiality perspective (focusing on actual and potential impacts on people and the environment). GRI and the ESRS are aligned through an interoperability mapping developed jointly by GRI and EFRAG.

GRI Universal Standards (GRI 1, 2, 3): 2021 update; GRI 300 (Environmental) and 400 (Social) series; GRI-ESRS interoperability guidance (2024).

GRI remains the most commonly used voluntary ESG reporting framework globally. Many companies use GRI as the basis for sustainability reporting before or alongside CSRD/ESRS obligations. The GRI-ESRS interoperability mapping allows companies already reporting under GRI to leverage existing disclosures to meet ESRS requirements, reducing duplication. Companies operating in multiple jurisdictions can use GRI as a common disclosure baseline across markets.