GRI Standards

The world's most widely used sustainability reporting framework. Voluntary, multi-stakeholder, universally applicable. Over 10,000 organizations report using GRI. Foundation for many regulatory frameworks including CSRD.

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Who Uses GRI?

  • Voluntary for most organizations worldwide
  • Mandated in some jurisdictions (e.g., Singapore-listed companies must report or explain)
  • Often required by customers, investors, or sustainability indices (DJSI, CDP)
  • Foundation for CSRD/ESRS — GRI + CSRD alignment is high
  • Available in 20+ languages

GRI Reporting Principles

Stakeholder Inclusiveness

Identify and engage with stakeholders to understand their expectations and interests.

Sustainability Context

Report performance in the wider context of sustainability limits and demands.

Materiality

Cover topics that reflect significant economic, environmental, and social impacts.

Completeness

Include all material topics and their boundaries for the reporting period.

Universal Standards

1

GRI 2: General Disclosures (2021)

Organization profile, strategy, governance, stakeholder engagement

2

GRI 3: Material Topics (2021)

Materiality assessment process and list of material topics

Topic-Specific Standards

GRI 201-209: Economic

Economic performance, market presence, indirect economic impacts, procurement, anti-corruption, anti-competitive behavior, tax

GRI 301-308: Environmental

Materials, energy, water, biodiversity, emissions, waste, supplier environmental assessment

GRI 401-419: Social

Employment, labor relations, occupational health & safety, training, diversity, non-discrimination, freedom of association, child labor, forced labor, human rights, local communities, supplier social assessment, customer health & safety, marketing, customer privacy

How ESGTally Helps

GRI-Native KPI Library

Pre-mapped to all GRI 2021 standards. Select your material topics, auto-populate the required disclosures.

Materiality Wizard

Guided materiality assessment with stakeholder engagement tracking. Export a GRI 3-compliant materiality matrix.

Branded Report Generator

Generate a professional GRI-referenced report with your company branding, narrative sections, and quantitative disclosures.

Need Help with Your GRI Report?

Our GRI-certified advisors can prepare your full report, conduct materiality assessments, or fill specific disclosure gaps.

Related Resources

GUIDE

GRI vs. SASB: When to Use Each

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CHECKLIST

GRI Materiality Assessment Checklist

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WEBINAR

GRI 2021: What's New?

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