The GRI Standards:

the global standards for

sustainability reporting
Why do sustainability
reporting? The business Our planet faces significant environmental and
case for social challenges. From climate change, to the loss
of biodiversity and growing inequality. By doing
transparency business in a way that aligns long-term commercial
strategies with care for people and the environment,
companies can play a crucial role towards
sustainable development.
Companies are increasingly being called on to show that they
operate and make decisions in a responsible way. Investors are
considering environmental, social and governance concerns when
deciding which companies to invest in. They expect their money
to make a tangible contribution towards prosperity for people and
planet, and support companies with sustainable business models.

Consumers want to know that the products they buy have been
produced responsibly, under fair and decent working conditions
and without harm to the environment. And policymakers
are introducing regulations, laws and other requirements to
encourage companies to integrate sustainability into their
practices and reporting.

The GRI Sustainability Reporting Standards (GRI Standards) help

organizations increase their transparency and communicate both
their positive and negative impacts on sustainable development.
By better understanding, managing and disclosing their impacts,
companies can enhance strategic decision-making, reduce risks,
identify business opportunities and strengthen stakeholder
relationships.

Why do sustainability reporting? The GRI Standards: the global

standards for sustainability reporting
75% of the largest 250 companies in the world
reporting on sustainability use GRI*
What the
GRI Standards
GRI pioneered sustainability reporting and, today,
the GRI Standards are the leading global standards
for organizations to report on economic, environmental
63% of the largest 100 companies in 49 countries
reporting on sustainability use GRI*
have to offer and social impacts.
Whether you call it non-financial reporting, corporate social

130+ policies in more than 60 countries and responsibility (CSR) reporting, or environmental, social and
regions reference GRI governance (ESG) reporting, the sustainability reporting framework
provided by the GRI Standards is the world’s most widely used
* Source: KPMG Survey of Corporate Responsibility Reporting 2017
and trusted framework. It has been adopted by the world’s largest
corporations and referenced in policy instruments and stock
exchanges internationally.

Designed to be used by Flexible framework for

any organization
Any organization – large
or small, private or public,
regardless of sector, location
and reporting experience – can
use the GRI Standards to report
on its impacts in a standardized,
comparable way. This means
that a car manufacturer in
Japan can report on its energy
consumption in a similar way
as a mining company in Brazil.
The GRI Standards enable
consistent reporting, which
helps organizations meet the
needs of their stakeholders for
comparable data.
reporting
The GRI Standards are
structured in such a way that
organizations can prepare
a complete report about
their impacts on sustainable
development. Alternatively,
they can select and report on
individual topics to meet specific
stakeholder demands or comply
with regulatory requirements.
For instance, an organization
can use the GRI Standards on
energy and emissions to report
its climate change impacts.

The GRI Standards: the global The GRI Standards: the global
standards for sustainability reporting standards for sustainability reporting
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 Using the The sustainability reporting process
GRI Standards begins with the organization identifying
relevant topics to report on.
Relevant topics are those that reflect
the organization’s significant economic,
environmental, and social impacts and that are
important to its stakeholders. With the GRI
Standards, these are the ‘material’ topics that the
organization reports on.
An organization’s material topics might be
related to its activities and operations. Data
privacy, for instance, might be material for a
telecommunications company to report on,
while child labor might be material for a garment
company with extensive supply chains.
The topic-specific GRI Standards contain
disclosures that an organization can use to
report on its impacts in relation to its material
topics, and how it manages approach towards the different
these impacts. For instance, an topics it reports on.
organization can use the GRI
Standard on water and effluents This approach of identifying and
to report on the impacts it has reporting on material topics
on the environment because of helps organizations create
its water withdrawal from areas sustainability reports that
facing water stress, and how it focus on the impacts of their
manages these impacts. activities and operations and
meet the information demands
The universal Standards of their stakeholders.
support the organization
in identifying its material
topics, and lay out important
principles to use when
preparing a report. They also
contain disclosures on the
organization’s specific context,
such as its size, activities,
governance, and stakeholder
engagement, all of which
help to better understand its

Universal Standards Topic-specific Standards

Foundation General Management Economic Environmental Social

Disclosures Approach Economic
Economic Environmental
Environmental Social
Social

GRI GRI GRI GRI

GRI
GRI GRI
GRI
GRI GRI
GRI
GRI
101 102 103 200
200 300 400
200 300
300 400
400

The GRI Standards: the global The GRI Standards: the global
standards for sustainability reporting standards for sustainability reporting
 Standards The GRI Standards are issued
by the Global Sustainability
development Standards Board (GSSB), an
independent operating entity
of GRI. They are developed
according to a formally defined
due process overseen by
the Due Process Oversight
Committee (DPOC).
Experts from different
stakeholder groups across the
world are involved in developing
the GRI Standards using a
consensus-seeking approach
that builds on their diverse
backgrounds and expertise. The
GSSB also routinely conducts
public comment periods to
gather stakeholder feedback on
draft Standards.
Transparency lies at the heart of
the GSSB’s work. All meetings
The GRI Standards: the global
standards for sustainability reporting
of the GSSB and the documents
discussed at these meetings,
GRI’s support
including drafts of Standards, are
publicly accessible via the GRI
services
website.
The GSSB receives independent
funding from GRI, sourced from
grants, corporate programs, and
revenues from GRI’s support
services.
All of this helps ensure that the
GRI Standards serve the public
interest and can be applied by
any organization worldwide.
About
GRI
GRI offers support services, tools and trainings to guide both new
and experienced reporters every step of the way. This is not just
about creating better reports but developing a reporting process
that will reap growing benefits. GRI’s support services include:
• specialized guidance, including reviewing and giving feedback on
the report content and approach;
• software and online tools to help improve the quality of a
sustainability report;
• workshops, seminars and e-learning sessions, delivered by GRI
and certified training partners;
• peer-learning through the GRI Community – a global network
of businesses committed to increasing transparency through
sustainability reporting.
GRI is an independent, international, nonprofit organization. It is
headquartered in Amsterdam, the Netherlands, and has regional
offices in Brazil, China, Colombia, India, South Africa and the
United States.
GRI works together with businesses, investors, policymakers,
civil society organizations, labor organizations, consultants and
assurance providers to develop the GRI Standards and promote
their use by organizations around the world.
With thousands of reporters in more than 100 countries, GRI
is advancing the practice of sustainability reporting. It enables
organizations and their stakeholders to take action and make
better decisions that create social, environmental and economic
benefits for everyone.
The GRI Standards: the global
standards for sustainability reporting
 +31 20 531 00 00
info@globalreporting.org

Barbara Strozzilaan 336

1083 HN Amsterdam
The Netherlands

www.globalreporting.org