Global Reporting Initiative (GRI) Standards Reporting

What is GRI?

GRI stands for the Global Reporting Initiative (GRI), an independent international organisation founded in 1997 to improve transparency on sustainability impacts. GRI’s first sustainability guidelines were released in 2000, followed by several updates that led to the modular GRI sustainability reporting standards that launched in 2016 and to what it is now today.

1997

GRI was founded by CERES and the Tellus Institute to create a global sustainability reporting framework.

2000

The first version of the GRI Sustainability Reporting Guidelines was released.

2002

GRI becomes an independent non-profit organisation.
The second version of the GRI Guidelines was published.
The GRI secretariat was relocated to Amsterdam.

2003

Membership program launched.

2006

The updated third version of the GRI Guidelines (G3) was released.

2007–2011

Additional updates were introduced to the G3 Guidelines.

2013

Fourth version of the GRI Guidelines released (G4).
New office opened in South Africa.

2014

Office opened in Colombia.

2016

Official launch of the GRI Standards, replacing the G4 Guidelines.
Office opened in Singapore.

2019

New GRI Tax Standard introduced.

2020

New GRI Water Standard introduced.

2021

Universal Standards revised and updated.

2022

GRI celebrates its 25th anniversary.
Sector Standards launched for coal, agriculture, aquaculture, and fishing.

2024-2025

Standards updated, especially on biodiversity, climate, and energy standards

What are the Global Reporting Initiative (GRI) standards?

The GRI Standards were created to provide organisations with a structured ESG reporting framework that can describe how their strategies and activities affect the environment, economy, and society. Organisations of any scale and industry are guided in measuring, collecting, and disclosing their impacts in a modular and comparable way through different standards categories.

Standards Type	Purpose	Components	Application
Universal	Foundation standards for organisational context, governance, stakeholder engagement, due diligence, and material topics	GRI 1: Foundation 2021, GRI 2: General Disclosures 2021, and GRI 3: Material Topics 2021	All organisations for standard transparency
Sector	Sector-specific material topics and disclosures for high-impact industries, such as oil, gas, coal, and agriculture	GRI 11 (oil and gas), GRI 12 (coal), GRI 13 (agriculture, aquaculture and fishing), and GRI 14 (mining)	Companies operating in the relevant sectors
Topic	Detailed guidance on ESG-related topics, including economic, environmental, and social	GRI 200 series (economic topics), GRI 300 series (environmental topics), and GRI 400 series (social topics)	Companies select and report on relevant topic standards based on their materiality assessment

The sector standards are specific to each industry. As of now, GRI has released 4 sector standards, prioritising high-impact sectors. Other standards, like textile and apparel and financial services, are still in development.

Why GRI Standards Matter

The GRI sustainability reporting standards were built to make ESG disclosure more consistent, comparable, and decision-useful. Organisations that adopt GRI sustainability reporting benefit in several ways.

Shared language for sustainability

GRI promotes a common global language for ESG disclosure, so stakeholders can more easily understand and compare sustainability information across markets and industries.

Efficient KPI and metric calculation

Because the GRI standards define what to disclose and how, they support more efficient calculation of ESG indicators and performance trends.

Broad coverage of sustainability topics

GRI offers three series and dozens of topic-specific standards that cover areas such as climate, waste, human rights, occupational health and safety, data privacy, and more.

Stakeholder-focused approach

One of the core principles of GRI reporting is stakeholder inclusiveness. Organisations are expected to understand who their stakeholders are and what topics matter to them, then reflect this in the GRI report.

Modular, regularly updated structure

GRI continuously updates individual standards and modules, so companies can keep their disclosures current without rebuilding their ESG reporting framework from scratch.

Who uses the GRI standards?

GRI standards are used by a wide range of organisations, from global corporations and private firms to public institutions and small NGOs. The 2024 KPMG report shows that the GRI standards are the most popular among regions and are used by about 75% of G250 companies. Because GRI is a flexible framework, it works for organisations of any size, even those new to ESG reporting.

How GRI Integrates with Other ESG Frameworks

GRI standards are designed primarily around impact materiality, focusing on an outside-in view of an organisation’s economic, environmental, and social impacts on people and the planet. Because of this stakeholder-impact focus, GRI is often used as a baseline for impact disclosure and then mapped to other ESG reporting frameworks or regulatory reporting requirements.

Common integrations include the Corporate Sustainability Reporting Directive (CSRD), where GRI can support parts of the European Sustainability Reporting Standards (ESRS)’s double materiality requirement. GRI’s stakeholder impact approach can also be paired with the investor-focused information required under the International Financial Reporting Standards (IFRS) S1 and S2. This allows organisations to address both investor-oriented information and capital expectations using a shared set of data.

Beyond global frameworks, GRI is widely referenced in regional sustainability reporting. Stock exchanges and regulators in markets such as Singapore and Hong Kong align with GRI. It is a familiar and accepted foundation for disclosures under SGX and HKEX requirements. This broad adoption recognises GRI’s role as a common language across jurisdictions and reporting systems.

What should organisations expect from GRI reporting in 2026?

GRI reporting will look very different in 2026, even if it remains voluntary in name. GRI is rolling out major updates to its labour standards, with new requirements that significantly raise the bar on how companies disclose labour rights risks across their value chains.

Expanded and more detailed labour disclosures across the value chain

The revised labour standards will require disclosures well beyond direct employees. Companies will be expected to report on risks and impacts linked to suppliers, contractors, and other business partnerships. New and updated standards are being developed from these exposure drafts:

GRI 407: Freedom of association and collective bargaining
GRI 408: Child labour
GRI 409: Forced labour
GRI 414: Workers in business relationships

New sector standards coming

Alongside the labour updates, GRI is finalising new sector standards, including textiles and apparel and financial services. These will complement existing sector standards and require companies to report consistently on the topics most relevant to their industry.

From policies to proof

GRI reporting in 2026 will demand clearer links between policy, process, and outcomes. Organisations will need to show more than just their knowledge about labour rights. They also have to know about risks in their value chains, due diligence, handling grievances, worker engagement and active resolutions.

How Presgo Ensures GRI-Ready ESG Reporting

Presgo is advanced ESG reporting software that brings all your ESG data, workflows, and disclosure requirements into one system. The AI-first platform builds reports with far less effort and aligns with GRI and other regional and global sustainability frameworks, mapping your data to the latest standards updates. Presgo is built on a modular structure that offers ESG solutions you can tailor based on your needs.