GRI

The GRI Standards, published by the Global Reporting Initiative, are the most widely used framework for sustainability reporting. Their focus is impact materiality: how an organization affects the economy, the environment, and people, including its impacts on human rights.

The standards are modular. The Universal Standards apply to all reporters and cover general disclosures and how to determine material topics. Sector Standards provide expectations for specific industries, and Topic Standards provide disclosures for individual issues such as emissions, water, or occupational health and safety.

GRI is voluntary, but it has shaped mandatory regimes: its impact-focused approach is one half of the double materiality concept used in the EU's CSRD and ESRS, and GRI and EFRAG have worked on interoperability so that companies are not reporting twice over.

GRI literacy is a common requirement in corporate sustainability reporting roles, and it pairs well with the financial-materiality focus of frameworks like the ISSB standards.