What is the GRI?

The Global Reporting Initiative (GRI) sets the global benchmark for sustainability reporting. It provides a structured, modular framework that helps organisations disclose their environmental, social, and governance (ESG) performance transparently.

While not legally binding, GRI Standards are trusted worldwide, helping companies shape targets, track impact, and enhance stakeholder trust.

The GRI framework includes:

  • Universal Standards: Core concepts like impact, due diligence, and stakeholder engagement. These apply to all organisations and guide the identification of material topics.
  • Sector Standards: Tailored for high-impact industries, improving reporting quality with sector-specific ESG priorities.
  • Topic Standards: Focused on specific issues, split into:
    • Economic (GRI 200)
    • Environmental (GRI 300)
    • Social (GRI 400)

How Presgo Simplifies Your GRI Reporting

Using Presgo’s purpose-designed modules, you can simplify GRI compliance while staying ready for what’s next.

Materiality Assessment Module: Identify and prioritise material ESG topics, covering impact materiality in line with GRI’s Universal Standards.

Supplier ESG Module and Carbon Calculator: Collect indirect environmental data like supply chain emissions and carbon footprint essential for GRI Environmental (300) disclosures.

AI-Enhancements: Transform ESG data into compelling, standards-aligned reports. Presgo automates the writing process turning metrics into clear, audit-ready stories.

Report Builder: Speed up report creation with templates built by ESG professionals and tailored to GRI’s sector and topic-specific needs.

Central red dot with blue and green arrows directed towards it

Data Hub: Use GRI-specific forms and workflows to collect, validate, and organise your sustainability data all in one place.

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Other Frameworks We Support

ESRS (CSRD)

European Sustainable Reporting Standard (Corporate Sustainability Reporting Directive)

CSRD (ESRS) framework - Presgo icon

UN SDG

United Nations Sustainable Development Goals

CSRD (ESRS) framework - Presgo icon

SASB

Sustainability Accounting Standards Board

CSRD (ESRS) framework - Presgo icon
All Frameworks

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  • FAQ

    • Who must comply with GRI?

      There is no legal mandate, any organisation can use GRI to report impacts. It is globally adopted on a voluntary basis.

    • What is GRI designed for?

      Impact‑based, stakeholder‑focused reporting across economy, environment and people.

    • Can GRI align with other frameworks?

      Yes – GRI provides content that can be mapped to UN SDGs and used alongside other standards.

    • Why use GRI?

      It supports comparable, credible disclosures that enhance transparency on contributions to sustainable development.