Skip to content

IFRS and ISSB

ESRS and CSRD

Consultancy

UK SRSThe UK Sustainability Reporting Standards, ESOS, SECR and TCFD, read against the published text.HUBUK SRS GuideAn independent reference guide to UK SRS, ESG, TCFD, SECR, ESOS and the global standards.YOU ARE HEREGlobal Reporting StandardsSustainability reporting standards worldwide: ISSB, the EU CSRD after Omnibus I, California SB 253 and SB 261, and UK SRS.UK SRS StandardsUK SRS S1 and S2 at the provision: reliefs, comply or explain, and the FCA statements.ESOS QuestESOS Phase 4 in depth: qualification, the audit, sign-off, action plans and penalties, read against the Regulations.SRS EngineeringThe data build behind a UK SRS report: metrics, owners, controls and timing.SRS ReportWhat a UK SRS report contains, how it is assembled, and how to read one.UK SRS ReportAnalysis and commentary: CDP, the DESNZ emission factors, SECR and ESOS, with every figure cited.UK SRS NewsThe cluster's news publication, and what a UK SRS report contains.UK SRS DeliveryTemplates, costs, ESOS delivery guides and readiness assessment.UK SRS FinanceFinanced emissions, PCAF and IFRS S1/S2 for banks, insurers and asset managers.SECRStreamlined Energy and Carbon Reporting: deadlines, thresholds, eligibility and guidance.Carbon CreditsCarbon credit ratings, risk analysis, valuation and market structure.Environmental RegimesThe eight UK environmental reporting regimes, their thresholds, deadlines and regulators.UK SRS ServicesThe services arm: ESOS, SECR, net zero and sustainability consultancy.

Standards and reporting

GRI Reporting Software

Choose GRI reporting software by testing whether it preserves the decisions, records and publication links behind the report you intend to produce.

What should GRI reporting software actually do?

GRI reporting software should support the organisation’s chosen reporting claim and evidence workflow, while responsibility for the report remains with its producer GRI 1, responsibility and section 3.

Support the reportRequirements and evidence

Module 01 / 03

Plan

Connect material topics and disclosure requirements.

Read the detailed guidance and evidence

GRI’s system combines Universal, applicable Sector and selected Topic Standards, so a product that handles only environmental metrics may leave important work outside its interface GRI 1, section 1.3.

Use GRI Standards for the reporting requirements and sustainability software for the wider platform decision, then test the GRI-specific handovers described here.

What belongs in a GRI software brief?

An editorial brief should name the intended report, the people using the tool and the records that must remain usable after export.

Editorial procurement tests rather than a GRI-prescribed software specification.
Buyer requirementDemonstration requestAcceptance evidence
Reporting claimShow the configured claim and review checksNamed basis rather than a generic compliance badge
OrganisationLoad entities and reporting periodsScope record and documented exclusions
Material topicsTrace one topic decision to evidenceDecision rationale and reviewer history
PublicationExport index and supporting recordsReadable files usable outside the product
Read the detailed guidance and evidence

Start with a small representative reporting pack, because importing a large spreadsheet successfully does not demonstrate that its meaning, limitations and relationships survive the transfer.

Can the tool preserve material-topic reasoning?

GRI 3 concerns the organisation’s most significant impacts, so a useful workflow preserves impact evidence and the process used to determine material topics GRI 3, section 1 and disclosures 3-1–3-3.

Retain judgementRequirements and evidence

Module 01 / 03

Evidence

Keep affected groups and impact descriptions attached.

Read the detailed guidance and evidence

GRI 3’s four-step process is guidance, so do not accept a product claim that its particular questionnaire or scoring formula is the mandatory GRI method GRI 3, guidance on determining material topics.

For applicable Sector Standards, reporters must review likely material topics and explain relevant topics judged not material in the content index, which makes rationale and index linkage practical procurement tests GRI 1, Requirements 3 and 7 GRI Sector Program.

How can a materiality demonstration be tested?

This fictional buyer test follows one worker-related topic from evidence to a management response without inventing a mandatory score.

Fictional editorial test using synthetic records; do not load personal information into a sales demonstration.
Test actionWhat the reviewer inspectsUnresolved gap
Attach interview notesRestricted source reference and affected activityWho can see sensitive details?
Record topic decisionReasoning, reviewer and decision dateDoes a later edit overwrite the earlier judgement?
Link management responseOwner, action and effectiveness recordIs an action merely planned or completed?
Export the topic recordReadable rationale and source referencesCan another reviewer reconstruct the decision?
Read the detailed guidance and evidence

The organisation should decide the access requirements before the demonstration and use synthetic evidence to establish whether the proposed workflow can meet them.

Can the content index be reviewed outside the system?

GRI 1 requires a content index with specified information, including disclosure locations and applicable omission information, rather than merely a completed checklist GRI 1, Requirements 6 and 7.

Trace each entryRequirements and evidence

Module 01 / 03

Location

Connect each disclosure to the published information.

Read the detailed guidance and evidence

The permitted omission categories are not applicable, legal prohibitions, confidentiality constraints and unavailable or incomplete information, with explanations required under the relevant rules GRI 1, Requirement 6.

Reasons for omission are not permitted for GRI 2 disclosures 2-1 to 2-5 or GRI 3 disclosures 3-1 and 3-2, so a universal skip button is an inadequate control GRI 1, Requirements 2 and 4.

The intended claim matters because reporting in accordance requires all nine GRI 1 requirements, whereas reporting with reference has its separate index, statement-of-use and notification requirements GRI 1, section 3 and with-reference requirements.

Which index errors should a demo expose?

The following editorial tests use GRI 1’s actual index and omission rules to distinguish a controlled workflow from an unchecked export GRI 1, Requirements 2, 4, 6 and 7.

Editorial acceptance tests paraphrase requirements and do not reproduce the official content-index template.
Fictional errorTest requestUseful result
Missing reporting periodTry to omit disclosure 2-3Explain why the omission route cannot be used
Unanswered disclosureRecord an allowed omissionRetain the reason and required explanation
Moved disclosureChange the draft locationShow the index entry requiring review
Sector topic not materialRecord the topic decisionCarry the rationale into the index workflow
Read the detailed guidance and evidence

Treat a warning as something a person must resolve, because a technically valid export can still contain unsupported explanations or an inappropriate reporting claim.

What would a useful fictional pilot look like?

In this fictional case, a service group tests whether one worker-information correction changes the draft disclosure, the index and the retained review record consistently.

Fictional pilotRequirements and evidence

Module 01 / 03

Input

Two business units submit records on different bases.

Read the detailed guidance and evidence

The group uses synthetic employee records for a sales demonstration and finds that one business unit has supplied an average while the other has supplied a period-end count.

The buyer asks the demonstrator to preserve the original submissions, document the selected reporting basis and route the correction back to the relevant contributor.

GRI 2’s employee disclosure distinguishes reporting details such as whether numbers are headcount or full-time equivalent and the methodology and assumptions, so the basis cannot safely disappear during aggregation GRI 2, disclosure 2-7.

The fictional pilot passes only if reviewers can trace the final narrative and number to the corrected record and inspect who accepted it.

What should the pilot evidence pack contain?

This editorial pack helps a buyer inspect whether the demonstrated correction remains understandable beyond the supplier’s interface.

Fictional procurement evidence pack; the records do not establish assurance or standards conformity.
RecordFictional contentAcceptance question
Original submissionsDifferent employee-count basesAre the original files retained?
Correction noteChosen basis and reason for revisionCan the reviewer distinguish correction from silent overwrite?
Approved disclosureFinal number and explanatory narrativeDoes the narrative use the same population?
Index exportSpecific location in the draft outputCan the location be followed?
Review historyContributor response and acceptanceCan a new team reconstruct the sequence?
Read the detailed guidance and evidence

Agree the expected file formats and field meanings before the pilot so that a polished PDF does not conceal the absence of reusable source and decision records.

Can narrative and data quality be reviewed together?

GRI’s reporting principles include accuracy, balance, comparability and verifiability, so a number alone is not an adequate quality test GRI 1, section 4.

Review meaningRequirements and evidence

Module 01 / 03

Numbers

Check basis and population.

Read the detailed guidance and evidence

In the fictional worker-data pilot, correcting the count should reopen the explanation where it still describes the previous basis.

An editorial acceptance check asks whether reviewers can identify that mismatch before publication rather than assuming a populated field is correct.

Which quality checks need a person?

These editorial checks connect the fictional pilot to report quality rather than inventing a product certification.

Editorial review prompts based on GRI 1’s reporting principles GRI 1, section 4.
Review itemEditorial test
Changed populationDoes the comparison still mean the same thing?
Positive narrativeDoes the explanation omit a known limitation?
ApprovalDoes the accepted version match the export?

What does GRI licensing establish?

GRI licensing concerns authorised commercial use and implementation of GRI content, and does not establish the quality or conformity of an end-user’s report GRI software licensing programme GRI copyright policy GRI 1, reporting responsibility.

Verify the scopeRequirements and evidence

Module 01 / 03

Permission

Check authorised use of GRI intellectual property.

Read the detailed guidance and evidence

GRI’s current programme includes an application and licence agreement, verification of content implementation and confirmation of licensing GRI licensing process.

The 2025 update introduced a revised verification process and licensing mark, so older references to a certified-software programme should not be treated as a current product-quality verdict GRI software verification update, 29 April 2025.

Check the exact product in GRI’s partner directory and contact GRI if its status is unclear, rather than inferring coverage from a provider’s unrelated service or training badge GRI Licensed Software and Tools Partners.

GRI’s copyright policy states that it is not an auditor, assessor, certifier or verifier of sustainability reports, and permission to use protected content is distinct from the quality of the user’s report GRI copyright policy.

How should updates and digital exports be tested?

GRI’s climate and energy updates and its digital taxonomy create separate version and output questions for buyers GRI climate and energy project GRI Sustainability Taxonomy.

Editorial buyer tests; GRI 103 applies to reports or other materials published from 1 January 2027 GRI 103, effective date.
Buyer questionDemonstration requestEvidence retained
Which version applies?Show report publication date and selected standard versionVersion decision and reviewer
What changes next cycle?Compare the old and updated disclosure mappingMigration log without historical overwriting
Which digital outputs exist?Export a relevant sample in the promised formatFile and validation result
What is not transferred?Inspect attachments, decisions and omitted fieldsDocumented limitations and workaround
Read the detailed guidance and evidence

Do not assume a report’s accounting period alone selects the correct standard version, or that a product’s taxonomy feature already supports every newly issued standard.

What must remain accessible after the contract ends?

GRI’s taxonomy supports structured XBRL reporting and several outputs, while GRI 1’s reporting requirements remain separate from the optional digital tool GRI Sustainability Taxonomy GRI 1, reporting requirements.

Keep it portableRequirements and evidence

Module 01 / 03

Data

Export values with units, scope, periods and methods.

Read the detailed guidance and evidence

The taxonomy page describes automated XBRL and manual webform routes and outputs including XBRL, iXBRL, Excel and PDF, but this does not make XBRL filing a universal GRI reporting requirement GRI taxonomy features GRI 1, Requirement 9.

Include historical standard versions, source references, review decisions and the mapping between published disclosures and underlying records in the acceptance discussion.

For shared data supporting another framework, retain the separate materiality and disclosure judgements explained in ISSB versus GRI rather than treating a common export as blanket equivalence.

Return to the sustainability reporting standards hub when a new reporting request changes the scope of the software project.

How should the buying team run the evaluation?

This editorial workflow turns a decision into an evidenced, reviewable output without claiming that following the checklist establishes conformity.

  1. 101

    Specify the report

    Name the intended claim, publication date, organisation and reporting scope.
  2. 202

    Map the responsibilities

    Identify topic decision-makers, contributors, reviewers and publication approvers.
  3. 303

    Prepare synthetic records

    Include narrative, a topic decision, one correction and an allowed omission scenario.
  4. 404

    Verify licensing

    Check the exact product and ask what the licensed implementation covers.
  5. 505

    Test topic reasoning

    Follow evidence into the material-topic decision and management response.
  6. 606

    Challenge the index

    Try a prohibited omission and a changed disclosure location during the demonstration.
  7. 707

    Inspect version handling

    Review the selected standards, update process and treatment of historical records.
  8. 808

    Export and reconstruct

    Ask another reviewer to follow a correction using files outside the product.
  9. 909

    Record acceptance gaps

    Document unproven capabilities, workarounds, responsibilities and the purchase decision.

Can you download an editable working resource?

This original preparation resource supports evidence and review and does not establish reporting conformity.

Download GRI demo brief (CSV)

Editorial working resource, not a prescribed or government-approved form.
StepReview
AdaptSet the actual reporting basis, boundary, period and selected requirements
Retain evidenceConnect source records and judgements to each answer
ReviewResolve open issues before making the final reporting claim

Frequently asked

Questions people ask

Is GRI reporting software mandatory?

GRI 1 sets reporting requirements rather than requiring a particular software product, so choose tools around the work and evidence the organisation needs to manage.

Does licensed software make our report GRI compliant?

No, because the licence concerns implementation and permission to use GRI content, while the organisation must meet the relevant reporting requirements and GRI does not certify reports.

How can we check a provider’s GRI licensing?

Check the exact product in GRI’s licensed partner directory and ask GRI for clarification where the product is not listed or its status is unclear.

Should software choose our material topics automatically?

It can organise evidence, but the organisation still needs to determine and explain its material topics using the relevant GRI requirements rather than assuming a product score is the prescribed method.

Must a GRI report be filed in XBRL?

The taxonomy provides digital reporting options, while GRI 1’s notification requirement is separate and does not impose universal XBRL filing.

What should we request before signing a contract?

Request a representative demonstration, index export, correction history, version migration explanation and usable evidence pack, then record the capabilities that remain unproven.

Sources

Primary sources

Primary provisions and official owner guidance checked on 26 October 2026; historical and draft resources are labelled in the guide.

Checked against 11 sources fromGlobal Reporting Initiative
  1. Global Reporting Initiative
    GRI 1: Foundation 2021
  2. Global Reporting Initiative
    GRI 2: General Disclosures 2021
  3. Global Reporting Initiative
    GRI 3: Material Topics 2021
  4. Global Reporting Initiative
    GRI Sector Program
  5. Global Reporting Initiative
    Get your software and tools licensed
  6. Global Reporting Initiative
    GRI Licensed Software and Tools Partners
  7. Global Reporting Initiative
    GRI trademarks and copyright policy
  8. Global Reporting Initiative
    GRI Sustainability Taxonomy
  9. Global Reporting Initiative
    Updated software verification process, 29 April 2025
  10. Global Reporting Initiative
    Climate Change and Energy Standards development
  11. Global Reporting Initiative
    GRI 103: Energy 2025, effective date
Book a free consultation