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    GRIGlobal Reporting Initiative

    Definition

    Global Reporting Initiative — an organisation that develops standards for reporting an organisation's impacts on the economy, environment and people.

    Editorial definition: The QHSE Standard, updated 3 October 2026 · https://qhsetech.com/glossary/gri

    Sources checked: . Examples are editorial illustrations.

    How the GRI Standards are structured and used

    The Global Reporting Initiative publishes the GRI Standards, which its page says enable any organisation, large or small, private or public, to report on its impacts on the economy, environment and people in a comparable and credible way. The set is modular. The Universal Standards (GRI 1, GRI 2 and GRI 3) apply to all organisations: GRI 1 lists the requirements for reporting in accordance with the Standards, GRI 2 holds general disclosures about the organisation and its reporting, and GRI 3 explains how to determine material topics. Sector Standards describe impacts typical of a sector, and Topic Standards list disclosures for a topic. The revised Universal Standards were published in October 2021 and took effect for reporting from 1 January 2023, and they include reporting on human rights and environmental due diligence.

    GRI recommends reporting in accordance with the Standards. The organisation then reports on all its material topics and related impacts and how it manages them, publishes a GRI content index that lists the disclosures used and where they are found, and in certain instances may omit information it cannot provide, if it gives a valid reason. An organisation that wants to cover specific information, for instance for a regulatory purpose, can instead report with reference to the Standards, using selected Standards or parts of them. The statement of use tells readers which of the two applies, and the content index must state any reason for omission with an explanation.

    Two new Topic Standards, GRI 102: Climate Change 2025 and GRI 103: Energy 2025, were released in June 2025. GRI's FAQ says GRI 102 comes into effect on 1 January 2027 and is required for climate reporting published on or after that date, with earlier adoption encouraged, and that Disclosures 305-1 to 305-5 of GRI 305 and Disclosure 201-2 of GRI 201 are withdrawn at that point. GRI also publishes a data point mapping with the ESRS and a statement on reporting on GRI 102 and IFRS S2 together. The GRI Standards are voluntary standards, separate from the ESRS adopted under EU law. This page is general information, not advice on a reporting duty.

    Sources opened :

    What a GRI report record holds in software

    • The statement of use: in accordance with, or with reference to, the GRI Standards, and the reporting period.
    • The list of material topics and the documented process that produced it.
    • The content index: each disclosure used, its location in the report and any omission with the reason.
    • Data points with definition, unit, owner, source system and calculation method.
    • The edition of each Standard applied, such as GRI 305 or GRI 102, with the dates it was used.
    • Stakeholder engagement notes and any restatements from earlier reports.
    • The decision on which Sector Standard applies, where one exists, and any external assurance with its scope and date.

    GRI, the ESRS and the IFRS Sustainability Disclosure Standards

    GRI is a voluntary standard set built around an organisation's impacts. The ESRS are standards adopted under EU law for companies in scope of the CSRD and use two materiality dimensions. The IFRS Sustainability Disclosure Standards form a separate global set, and GRI has published a joint statement with IFRS on reporting against both for greenhouse gas emissions. Data can often be reused across them, but each has its own scope, definitions and assurance expectations.

    A hypothetical example: keeping the content index current

    This case is invented to illustrate the record and describes no real company. A chemicals company publishes an annual report in accordance with the GRI Standards. Its record lists the material topics and the process behind them, and its content index shows every disclosure used with a page reference. One occupational health disclosure is omitted because data is not yet collected at one site, and the index states the reason.

    For reports published in 2027 the team notes that climate reporting must use GRI 102, so it keeps a table that maps each earlier emissions disclosure from GRI 305 to the new datapoints, and records which edition each figure follows. A customer then asks for a few water and energy figures. The team answers with reference to the Standards, names the disclosures it used and makes no claim of reporting in accordance.

    Common misunderstandings about GRI

    • GRI is not law and not a certification. It is a voluntary standard set from an independent standard setter.
    • With reference to is not the same as in accordance with. The first uses selected Standards, while the second covers all material topics and the full requirements.
    • GRI materiality is about impacts on the economy, environment and people. It is not the same test as financial materiality under the ESRS.
    • The content index is a requirement, not an extra. It makes the report traceable and shows any omission and its reason.
    • Editions matter. Older Standards remain in use until withdrawn, and Disclosures 305-1 to 305-5 are withdrawn when GRI 102 takes effect.

    How GRI relates to other glossary terms

    GRI shares topics and data with the EU framework but answers a different question.

    • Materiality assessment: the process GRI 3 describes for determining material topics.
    • ESG: the umbrella under which GRI disclosures are commonly requested.
    • CSRD: the EU directive whose ESRS have a published mapping to GRI datapoints.
    • Double materiality: the ESRS approach, which adds a financial dimension to the impact view GRI uses.

    Records and evidence that usually exist for a GRI report

    • The statement of use and the content index.
    • The material topic process and its approvals.
    • Source data, calculations and reviews for each disclosure.
    • Stakeholder engagement records.
    • A record of the edition of each Standard used.
    • Any external assurance statement and the scope it covered.

    What a software tool needs to capture for GRI reporting

    • Disclosure-level data points linked to the Standard and edition they answer.
    • A generated content index that shows location and omissions with reasons.
    • A statement of use field for in accordance and with reference.
    • Material topic records with the process and approvals.
    • Version handling for editions that change, such as the move from GRI 305 to GRI 102.
    • Mapping to other frameworks without losing the original definition.
    • Restatement tracking with reasons.

    Catalog profiles documenting ESG data and reporting

    The list comes from the ESG platform workflow rule. It does not show which GRI Standards or editions a product supports, which is a question for each supplier.

    Same rule for every product: tagged “ESG Reporting”, “ESG Frameworks Reporting”, “Sustainability Reporting”, “ESG & Sustainability” or “Sustainability & ESG”, with a sourced ESG reporting or disclosure capability in its record, or one the vendor stated to us, labelled as vendor-stated. Documented and conditional capabilities qualify; check the linked scope before treating a module as included.

    Tekmon pays for a sponsored placement (above); its place in this list follows the same rule as every entry. How lists are ordered

    All 24 matching profiles are shown. Documentation review, not hands-on testing or a claim of compliance.

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    Frequently asked questions

    Is GRI the same as the ESRS?

    No. GRI is a voluntary standard set from an independent standard setter, centred on impacts on the economy, environment and people. The ESRS are adopted under EU law for companies in scope of the CSRD. GRI publishes a data point mapping between the two.

    What is the difference between in accordance and with reference?

    In accordance means reporting on all material topics against the full requirements, with a content index. With reference means using selected Standards or parts of them for a specific purpose, without claiming to report in accordance.

    When does GRI 102 replace GRI 305?

    GRI's FAQ says GRI 102 is required for climate reporting published on or after 1 January 2027, with earlier adoption encouraged, and that the emissions disclosures of GRI 305 are withdrawn when it takes effect.

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