GRI

Global Reporting Initiative

The GRI Standards are internationally recognised, voluntary frameworks for sustainability reporting. They support organisations in disclosing their material impacts on the economy, the environment and people — including human rights — in a structured, comparable and credible way. Unlike the ESRS, the GRI Standards are not tied to a European reporting obligation, but can be applied by organisations of all sizes, sectors and regions worldwide.

The GRI Standards at a glance

The GRI Standards are designed to create transparency about how an organisation contributes positively or negatively to sustainable development. At the core are an organisation’s material impacts on the economy, the environment and people, including impacts on human rights, as well as the question of how these impacts are managed.

In terms of content, the standards are closely aligned with the expectations of responsible corporate conduct. In this context, GRI refers, among other things, to the OECD Guidelines and the UN Guiding Principles on Business and Human Rights. Companies can use the GRI Standards to prepare a full sustainability report in accordance with the GRI Standards, or apply selected standards for specific topics or audiences with reference to the GRI Standards.

Target group and scope of application of the GRI Standards

The GRI Standards are intended for any organisation, regardless of size, legal form, geographic location or reporting experience. This makes them suitable both for internationally active companies and for smaller organisations that want to present their sustainability impacts in a structured and connected way. The reported information can be used internally for decision-making, target-setting and improvement, and externally by stakeholders, investors, analysts or business partners as a basis for their assessment.

Their relevance for your company

The GRI Standards are far more than a pure communication tool. They create a common language for reporting on sustainability impacts and increase transparency and accountability. They provide companies with a structured framework for systematically identifying, prioritising and clearly presenting their most important impacts. At the same time, reporting under GRI can also help internally to define targets, steer actions and further develop internal processes.

Structure and content of the GRI Standards

he GRI Standards are structured as a modular system and consist of Universal Standards, Sector Standards and Topic Standards. The Universal Standards form the foundation of every report and define the structure, general disclosures and the approach to material topics. The Sector Standards help identify sector-specific relevant topics systematically. The Topic Standards then set out the specific disclosures for individual topics such as climate change, energy, biodiversity, water, waste, employment, occupational health and safety, or corruption. This allows reporting to be specifically aligned with a company’s truly material impacts.

Overview of the standards

Universal Standards

GRI 1: Foundation 2021
GRI 2: General Disclosures 2021
GRI 3: Material Topics 2021

Sector Standards

GRI 11: Oil and Gas Sector 2021
GRI 12: Coal Sector 2022
GRI 13:Agriculture, Aquaculture and Fishing Sectors 2022
GRI 14: Mining Sector

Topic Standards

Economic

GRI 201: Economic Performance 2016
GRI 202: Market Presence 2016
GRI 203: Indirect Economic Impacts 2016
GRI 204: Procurement Practices 2016
GRI 205: Anti-corruption 2016
GRI 206: Anti-competitive Behavior 2016
GRI 207: Tax 2019

Environmental

GRI 101: Biodiversity 2024
GRI 102: Climate Change 2025
GRI 103: Energy 2025
GRI 301: Materials 2016
GRI 302: Energy 2016 (will be replaced)
GRI 303: Water and Effluents 2018
GRI 305: Emissions 2016 (will be replaced)
GRI 306: Waste 2020
GRI 306: Effluents and Waste 2016
GRI 308: Supplier Environmental Assessment 2016

Social

GRI 401: Employment 2016
GRI 402: Labor/Management Relations 2016
GRI 403: Occupational Health and Safety 2018
GRI 404: Training and Education 2016
GRI 405: Diversity and Equal Opportunity 2016
GRI 406: Non-discrimination 2016
GRI 407: Freedom of Association and Collective Bargaining 2016
GRI 408: Child Labor 2016
GRI 409: Forced or Compulsory Labor 2016
GRI 410: Security Practices 2016
GRI 411: Rights of Indigenous Peoples 2016
GRI 413: Local Communities 2016
GRI 414: Supplier Social Assessment 2016
GRI 415: Public Policy 2016
GRI 416: Customer Health and Safety 2016
GRI 417: Marketing and Labeling 2016
GRI 418: Customer Privacy 2016

To report in accordance with the GRI Standards, companies must meet certain requirements. These include, in particular, applying the reporting principles set out in GRI 1, disclosing the general disclosures under GRI 2, determining the material topics and providing the corresponding disclosures under GRI 3. In addition, companies must report on the relevant Topic Standards, include a GRI content index, provide a statement of use and notify GRI.

Those who do not fully meet these requirements can still publish sustainability information with reference to the GRI Standards.

Distinction from other reporting standards

GRI vs. ESRS

The key distinction lies in the focus. GRI is a global standard for reporting on a company’s impacts. The ESRS are the European reporting standards for companies within the scope of the CSRD and follow the principle of double materiality. GRI itself describes its approach as impact materiality, whereas the ESRS bring together impacts, risks and opportunities within the EU regulatory context.

At the same time, GRI and ESRS are closely aligned. EFRAG and GRI speak of a high degree of interoperability; existing GRI reporters are considered well prepared for ESRS, and according to their joint statement, ESRS reports may qualify as reports “with reference” to GRI. The reverse is also true, however: any company that is legally subject to the CSRD does not meet the legal requirements through a GRI report alone, but must comply with the full ESRS requirements.

GRI vs. VSME

The VSME is a voluntary European standard for non-listed SMEs. It was developed by EFRAG to enable proportionate sustainability reporting for smaller companies, especially in response to requests from supply chains, banks or investors. By contrast, GRI is broader, globally oriented and not specifically tailored to SMEs. Companies looking for a leaner European solution for SMEs will often find the VSME more pragmatic; those seeking an internationally connected, impact-focused and broader thematic reporting framework will find GRI to be the more robust system.

Your next steps

1. Clarify the objective, target audience and reporting approach

At the outset, the key question should be what purpose the report should serve and who it is intended for. Depending on whether the focus is stakeholder communication, international alignment or preparation for ESRS, the question becomes whether a selective entry point is sufficient or whether full reporting in accordance with the GRI Standards makes sense.

2. Systematically determine material topics

The most important substantive step lies in the materiality assessment. Companies should identify, prioritise and clearly document their actual impacts on the economy, the environment and people in a structured way. The goal is not to include as many topics as possible, but to clearly identify the truly material impacts and translate them into a robust reporting framework.

3. Build data foundations, responsibilities and processes

Reliable reporting requires clear responsibilities, a transparent data framework and an aligned internal process for collecting, reviewing and approving information. In many companies, the relevant data already exists, but is spread across different departments and not available in a consistent structure. Companies that define responsibilities, data sources and processes clearly at an early stage create the basis for reporting that is both reliable and efficient to implement.

How our services support you

We support you in implementing the GRI Standards within your company in a practical way and with a clear project-based approach. Together, we determine the objective of your reporting, identify which topics are material and translate the requirements of the GRI Standards into an actionable data collection process and reporting structure.

We then support you with the substantive development, the establishment of robust processes and the preparation of a consistent and transparent report. Our goal is not only to set up reporting in a formally sound way, but also to create real added value in terms of transparency, management and credibility.