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.
Module 01 / 03
Plan
Connect material topics and disclosure requirements.
Module 02 / 03
Collect
Retain evidence, boundaries and accountable owners.
Module 03 / 03
Publish
Export the approved index and supporting records.
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.
| Buyer requirement | Demonstration request | Acceptance evidence |
|---|---|---|
| Reporting claim | Show the configured claim and review checks | Named basis rather than a generic compliance badge |
| Organisation | Load entities and reporting periods | Scope record and documented exclusions |
| Material topics | Trace one topic decision to evidence | Decision rationale and reviewer history |
| Publication | Export index and supporting records | Readable 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.
Module 01 / 03
Evidence
Keep affected groups and impact descriptions attached.
Module 02 / 03
Decision
Record why a topic was prioritised or not selected.
Module 03 / 03
Management
Connect the topic to actions and effectiveness information.
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.
| Test action | What the reviewer inspects | Unresolved gap |
|---|---|---|
| Attach interview notes | Restricted source reference and affected activity | Who can see sensitive details? |
| Record topic decision | Reasoning, reviewer and decision date | Does a later edit overwrite the earlier judgement? |
| Link management response | Owner, action and effectiveness record | Is an action merely planned or completed? |
| Export the topic record | Readable rationale and source references | Can 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.
Module 01 / 03
Location
Connect each disclosure to the published information.
Module 02 / 03
Omission
Preserve a permitted reason and explanation where allowed.
Module 03 / 03
Review
Show the basis and history of the final entry.
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.
| Fictional error | Test request | Useful result |
|---|---|---|
| Missing reporting period | Try to omit disclosure 2-3 | Explain why the omission route cannot be used |
| Unanswered disclosure | Record an allowed omission | Retain the reason and required explanation |
| Moved disclosure | Change the draft location | Show the index entry requiring review |
| Sector topic not material | Record the topic decision | Carry 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.
Module 01 / 03
Input
Two business units submit records on different bases.
Module 02 / 03
Correction
A reviewer identifies the mismatch before publication.
Module 03 / 03
Handover
The team exports both the approved result and its history.
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.
| Record | Fictional content | Acceptance question |
|---|---|---|
| Original submissions | Different employee-count bases | Are the original files retained? |
| Correction note | Chosen basis and reason for revision | Can the reviewer distinguish correction from silent overwrite? |
| Approved disclosure | Final number and explanatory narrative | Does the narrative use the same population? |
| Index export | Specific location in the draft output | Can the location be followed? |
| Review history | Contributor response and acceptance | Can 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.
Module 01 / 03
Numbers
Check basis and population.
Module 02 / 03
Narrative
Explain limitations and context.
Module 03 / 03
Approval
Retain the accepted version.
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.
| Review item | Editorial test |
|---|---|
| Changed population | Does the comparison still mean the same thing? |
| Positive narrative | Does the explanation omit a known limitation? |
| Approval | Does 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.
Module 01 / 03
Permission
Check authorised use of GRI intellectual property.
Module 02 / 03
Implementation
Understand what GRI content the product implements.
Module 03 / 03
Limits
Keep the organisation’s evidence and claim review separate.
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.
| Buyer question | Demonstration request | Evidence retained |
|---|---|---|
| Which version applies? | Show report publication date and selected standard version | Version decision and reviewer |
| What changes next cycle? | Compare the old and updated disclosure mapping | Migration log without historical overwriting |
| Which digital outputs exist? | Export a relevant sample in the promised format | File and validation result |
| What is not transferred? | Inspect attachments, decisions and omitted fields | Documented 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.
Module 01 / 03
Data
Export values with units, scope, periods and methods.
Module 02 / 03
Decisions
Preserve rationales, omissions and approvals.
Module 03 / 03
Publication
Retain the exact published output and index.
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.
- 101
Specify the report
Name the intended claim, publication date, organisation and reporting scope. - 202
Map the responsibilities
Identify topic decision-makers, contributors, reviewers and publication approvers. - 303
Prepare synthetic records
Include narrative, a topic decision, one correction and an allowed omission scenario. - 404
Verify licensing
Check the exact product and ask what the licensed implementation covers. - 505
Test topic reasoning
Follow evidence into the material-topic decision and management response. - 606
Challenge the index
Try a prohibited omission and a changed disclosure location during the demonstration. - 707
Inspect version handling
Review the selected standards, update process and treatment of historical records. - 808
Export and reconstruct
Ask another reviewer to follow a correction using files outside the product. - 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.
| Step | Review |
|---|---|
| Adapt | Set the actual reporting basis, boundary, period and selected requirements |
| Retain evidence | Connect source records and judgements to each answer |
| Review | Resolve 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.
- Global Reporting InitiativeGRI 1: Foundation 2021
- Global Reporting InitiativeGRI 2: General Disclosures 2021
- Global Reporting InitiativeGRI 3: Material Topics 2021
- Global Reporting InitiativeGRI Sector Program
- Global Reporting InitiativeGet your software and tools licensed
- Global Reporting InitiativeGRI Licensed Software and Tools Partners
- Global Reporting InitiativeGRI trademarks and copyright policy
- Global Reporting InitiativeGRI Sustainability Taxonomy
- Global Reporting InitiativeUpdated software verification process, 29 April 2025
- Global Reporting InitiativeClimate Change and Energy Standards development
- Global Reporting InitiativeGRI 103: Energy 2025, effective date
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