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

Type	Standard	Focus	Examples
Universal	GRI 1, 2, 3	General disclosures, materiality, management approach	GRI 2: General Disclosures GRI 3: Material Topics
Sector	Sector Standards	Sector-specific impacts and disclosures	Oil & Gas, Agriculture, Financial Services
Topic	Topic Standards	Specific sustainability topics	Emissions, Biodiversity, Labor, Anti-corruption

GRI Global Adoption (2025)

Number of organizations using GRI Standards by region (2025, est.).

GRI Reporting Principles

Principle	Description
Accuracy	Provide precise, verifiable data reflecting true impact
Balance	Report both positive and negative impacts
Clarity	Ensure information is easy to understand
Comparability	Enable meaningful comparisons over time
Completeness	Include sufficient information for assessment
Sustainability Context	Place impacts within broader sustainable development context
Timeliness	Provide information on a regular schedule
Verifiability	Ensure 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)

GRI (Global Reporting Initiative)

Countries: Global (used in 100+ countries)
Function: Impact-based disclosure framework emphasizing double materiality (financial + environmental/social impact)

Visit GRI Website

The Global Reporting Initiative (GRI) is the world’s most widely adopted voluntary sustainability reporting framework, providing standards that enable organizations to disclose their environmental, social, and governance (ESG) impacts in a structured and comparable manner. Founded in 1997 through a collaboration between the Coalition for Environmentally Responsible Economies (CERES) and the Tellus Institute, with support from the United Nations Environment Programme (UNEP), GRI was established to bring greater accountability and transparency to corporate and institutional impacts on sustainable development.

GRI pioneered the concept of impact materiality, which evaluates the significance of an organization's activities not solely in terms of financial consequences for the firm, but primarily based on their external effects on society, the environment, and the broader economy. This focus distinguishes GRI from investor-centered disclosure systems such as IFRS/ISSB by emphasizing that corporate responsibility extends beyond shareholder returns to include societal well-being and ecological stability.

Central to GRI’s methodology is the double materiality principle, which recognizes that sustainability issues are both financially material (affecting enterprise value) and impact material (affecting ecosystems, human rights, and social structures). This principle has since been adopted into regulatory frameworks such as the European Union’s CSRD, marking GRI’s profound influence on the trajectory of global disclosure evolution.

GRI’s structure includes:

Universal standards: Applicable to all organizations, covering general disclosures and management approaches.
Sector standards: Tailored reporting expectations based on sector-specific sustainability impacts (e.g., oil and gas, agriculture, financial services).
Topic standards: Specific disclosures on material issues such as emissions, labor practices, biodiversity, and anti-corruption.

The GRI framework requires organizations to conduct formal materiality assessments based on stakeholder engagement, identifying the most significant impacts across their value chains. Reporting entities are expected not only to disclose metrics but also to explain the management strategies used to address material risks and opportunities.

GRI Standards are used by over 10,000 organizations across more than 100 countries, spanning private companies, public institutions, NGOs, and governmental bodies. The framework's modular, flexible structure allows for integration with other reporting systems, and GRI collaborates closely with initiatives such as the UN Global Compact, the OECD Guidelines for Multinational Enterprises, and the EU’s sustainability regulations.

In 2021, GRI and the IFRS Foundation signed a formal agreement to collaborate on improving the interoperability between impact materiality (led by GRI) and financial materiality (led by ISSB), recognizing the necessity of connecting disclosures across different audiences and regulatory landscapes. This initiative reflects a broader market demand for comprehensive, decision-useful sustainability information that addresses both financial stakeholders and broader societal interests.

GRI’s mission fundamentally challenges traditional corporate disclosure models by shifting the center of gravity from shareholders to a wider array of affected parties, including vulnerable populations, indigenous groups, ecosystems, and future generations. Its standards embed ethical considerations directly into reporting structures, compelling organizations to assess not only how sustainability issues affect financial performance but also how corporate behavior actively shapes the future of communities and the planet.

The Global Reporting Initiative remains a cornerstone of the international sustainability infrastructure, providing critical normative guidance as economies transition toward models of integrated, responsible, and transparent value creation.