GRI (Global Reporting Initiative)

The world’s most widely adopted impact-based sustainability disclosure framework.
Focus: Double materiality, universal/sector/topic standards, used in 100+ countries by 10,000+ organizations.
Organizations Using GRI
10,000+
Companies, public bodies, NGOs (2025)
Countries
100+
Global reach, all regions
Materiality
Double
Financial + environmental/social impacts
First Published
1997
Founded by CERES, Tellus, UNEP
GRI Standards Structure
TypeStandardFocusExamples
UniversalGRI 1, 2, 3General disclosures, materiality, management approachGRI 2: General Disclosures
GRI 3: Material Topics
SectorSector StandardsSector-specific impacts and disclosuresOil & Gas, Agriculture, Financial Services
TopicTopic StandardsSpecific sustainability topicsEmissions, Biodiversity, Labor, Anti-corruption
GRI Global Adoption (2025)
Number of organizations using GRI Standards by region (2025, est.).
GRI Reporting Principles
PrincipleDescription
AccuracyProvide precise, verifiable data reflecting true impact
BalanceReport both positive and negative impacts
ClarityEnsure information is easy to understand
ComparabilityEnable meaningful comparisons over time
CompletenessInclude sufficient information for assessment
Sustainability ContextPlace impacts within broader sustainable development context
TimelinessProvide information on a regular schedule
VerifiabilityEnsure disclosures can be verified by third parties
GRI Collaboration and Influence
  • Double materiality: Adopted in EU CSRD, influences ISSB interoperability
  • UN SDGs: Collaborates with UN Global Compact, SDG Compass
  • OECD Guidelines: Alignment for multinational enterprises
  • Integration: Modular, works with other frameworks (ISSB, CSRD, SASB)
  • Continuous updates: New topic standards (e.g., Biodiversity 2024, Climate Change 2025)

About the Global Reporting Initiative (GRI)

The Global Reporting Initiative (GRI) provides the world’s leading impact-based sustainability reporting framework, enabling organizations to disclose their environmental, social, and governance (ESG) impacts transparently and comparably. GRI pioneered double materiality, emphasizing both financial and broader societal/ecological impacts. Its modular standards (universal, sector, topic) are used by over 10,000 organizations in more than 100 countries, shaping global sustainability policy and practice.

Note: All data reflects official GRI and industry updates as of May 2025.

GRI (Global Reporting Initiative)