Standards and reporting
GRI Standards
GRI Standards provide a system for reporting significant sustainability impacts, with specific requirements for the reporting claim, material topics and content index GRI 1: purpose and reporting requirements.
What are the GRI Standards?
The GRI Standards help organisations report their most significant impacts on the economy, environment and people, including human rights, and how they manage those impacts GRI 1: reporting purpose.
Module 01 / 04
Impacts
Consider effects through activities and business relationships rather than limiting the report to the company’s own financial exposure.
Module 02 / 04
Management
Explain the policies, actions and processes used to address each material topic.
Module 03 / 04
Users
The reported information serves stakeholders and other information users, including investors.
Module 04 / 04
Responsibility
The organisation preparing and publishing the information remains responsible for it.
Read the detailed guidance and evidence
Any organisation can use the standards regardless of size, sector, location or prior reporting experience GRI 1: users.
Choosing GRI does not itself establish that a UK legal reporting obligation has been met.
The ESG reporting examples guide shows how to inspect scope, evidence and limitations in dated company disclosures and fictional entries.
Use the sustainability report template to organise the selected reporting basis, narrative and supporting evidence.
Read the sustainability assurance guide to distinguish engagement scope, assurance levels, evidence readiness and the actual conclusion.
The ISSB versus GRI comparison explains their different reporting purposes and the conditions for reusing emissions information.
How do Universal, Sector and Topic Standards fit together?
Use the Universal Standards as the foundation, applicable Sector Standards to inform the assessment, and relevant Topic Standards for material topics GRI 1: system of standards.
| Series | Role | Working output |
|---|---|---|
| Universal | GRI 1 explains use; GRI 2 supplies general disclosures; GRI 3 covers material topics | Reporting basis, organisational context and material-topic record |
| Sector | Highlights likely material topics for relevant sectors | Documented review of the applicable sector topics |
| Topic | Provides disclosures about particular impacts | Relevant information for the material topics selected |
Read the detailed guidance and evidence
Begin with GRI 1 before downloading a long list of Topic Standards.
The sustainability reporting standards overview helps place GRI alongside other reporting frameworks.
What does reporting in accordance with GRI mean?
An organisation must meet all nine requirements in GRI 1 section 3 to claim that it reports in accordance with the GRI Standards GRI 1: nine requirements.
Module 01 / 04
Principles
Apply the reporting principles and report the required general disclosures.
Module 02 / 04
Material topics
Determine material topics, explain their management and report relevant topic information.
Module 03 / 04
Transparency
Use permitted reasons for omission where available and publish the content index.
Module 04 / 04
Statement
Provide the correct statement of use and notify GRI.
Read the detailed guidance and evidence
If any of the nine requirements is unmet, the organisation cannot make the in-accordance claim GRI 1: section 3.
A complete-looking table or a software badge does not establish that the claim is justified.
When can you report with reference to GRI?
Reporting with reference to GRI requires a content index, a statement of use and notification to GRI rather than all nine in-accordance requirements GRI 1: reporting with reference.
| Route | What it establishes | Publication check |
|---|---|---|
| In accordance | The organisation meets all nine GRI 1 requirements | Review the complete basis for the claim |
| With reference | The information cited in the index uses selected GRI content under that route’s three requirements | Identify exactly which information the statement covers |
| Unspecified alignment | A general marketing description does not establish either formal route | Resolve the intended claim before publication |
Read the detailed guidance and evidence
The with-reference route can support selected-topic reporting or a reporter that cannot yet meet all in-accordance requirements GRI 1: with-reference scope.
Do not use the broader phrase GRI-compliant to blur the distinction between those routes.
How are GRI material topics determined?
GRI 3 bases material topics on the organisation’s most significant impacts rather than using financial effects as the deciding criterion GRI 3: material topics.
Module 01 / 04
Context
Understand activities, business relationships, stakeholders and the sustainability context.
Module 02 / 04
Identification
Investigate actual and potential positive and negative impacts.
Module 03 / 04
Assessment
Assess significance using the relevant severity and likelihood considerations.
Module 04 / 04
Prioritisation
Prioritise the most significant impacts and document the reporting threshold.
Read the detailed guidance and evidence
For potential negative human-rights impacts, severity takes precedence over likelihood in GRI’s guidance GRI 3: assessing significance.
The four steps are guidance rather than standalone requirements, while the disclosures require the reporting process, list and management of material topics to be explained GRI 3: guidance and disclosures.
What might a material-topic record contain?
This fictional food business example shows useful evidence questions rather than determining an actual organisation’s material topics.
| Potential topic | Impact question | Evidence and next step |
|---|---|---|
| Water use | Could withdrawals reduce water availability for nearby users or ecosystems? | Location, water context and affected stakeholder evidence |
| Working conditions | Could labour practices harm employees or supply-chain workers? | Worker input, grievances and assessment records |
| Food safety | Could products harm customers or other users? | Incident evidence, controls and management response |
| Decision record | Why was each topic included or excluded? | Assessment method, evidence, decision and reviewer |
Read the detailed guidance and evidence
A stakeholder survey can contribute evidence without replacing the impact assessment.
Keep the significance of the impact distinct from how easy the data is to collect or how attractive the topic is for communications.
What should the organisational disclosures cover?
GRI 2 provides general disclosures about reporting practices, activities and workers, governance, strategy and policies, and stakeholder engagement GRI 2: introduction.
Module 01 / 04
Reporting
Explain the reporting entity, reporting period, restatements and external-assurance position.
Module 02 / 04
Activities
Describe the business activities and workforce context needed to understand the impacts.
Module 03 / 04
Governance
Explain oversight, responsibilities and the role of governance in sustainability reporting.
Module 04 / 04
Policies
Set out commitments, practices, stakeholder engagement and relevant management arrangements.
Read the detailed guidance and evidence
An in-accordance reporter must report the GRI 2 disclosures, subject to the applicable omission rules GRI 1: Requirement 2.
The permitted omission mechanism does not apply to disclosures 2-1 through 2-5 GRI 1: Requirement 6.
What belongs in a GRI content index?
The index connects the reporting statement, standards used and disclosure references to the locations where readers can find the information GRI 1: Requirement 7.
| Index element | Reader benefit | Editorial review check |
|---|---|---|
| Reporting statement and standards | Shows the reporting route and versions used | Matches the final report’s claim |
| Disclosure references and locations | Lets a reader find the actual information | Links open the correct page or section |
| Applicable sector information | Shows the sector assessment and reference context | Non-material sector topics include the required explanation |
| Omissions where permitted | Makes missing information visible | Reason and explanation meet the applicable requirement |
Read the detailed guidance and evidence
There are four permitted omission categories: not applicable, legal prohibitions, confidentiality constraints and information unavailable or incomplete GRI 1: Requirement 6.
An unavailable-information explanation needs the missing scope, reasons, steps and expected time frame to obtain it where the requirement applies GRI 1: omission explanations.
Do you need a GRI Sector Standard?
An in-accordance reporter must use available Sector Standards that apply to its sectors when determining material topics GRI 1: Requirement 3.
Module 01 / 04
Available standards
Check the standards actually available for the activities carried out.
Module 02 / 04
Likely topics
Review each topic in the applicable Sector Standard rather than assuming every one is automatically material.
Module 03 / 04
Exclusions
List sector topics judged not material in the index and explain the decision.
Module 04 / 04
No applicable sector
Use GRI 3 to determine material topics when no relevant Sector Standard is available.
Read the detailed guidance and evidence
The current published sector suite covers oil and gas, coal, agriculture/aquaculture/fishing and mining GRI Sector Program.
The ambition to develop standards for 40 sectors is not a claim that 40 Sector Standards are already published GRI Sector Program scope.
Which GRI standards apply in 2026 and 2027?
Check publication dates against effective dates because a standard’s title year and the year it becomes effective can differ GRI 1: effective dates.
| Standard or suite | Status on 26 October 2026 | Preparation implication |
|---|---|---|
| GRI 1, 2 and 3: 2021 | Universal Standards effective for reports published from 1 January 2023 | Use the current universal basis |
| GRI 101: Biodiversity 2024 | Effective for reporting from 1 January 2026 | Do not confuse this with old GRI 101: Foundation 2016 |
| GRI 102: Climate Change 2025 and GRI 103: Energy 2025 | Effective for reports or other materials published from 1 January 2027 | Prepare the transition and check affected sector references |
| GRI 16, 17 and 18 financial services | Approved text; official launch in 2027 and effective from 1 January 2029 | Plan ahead without presenting them as currently effective |
Read the detailed guidance and evidence
GRI 11–14 have aligned V1.1 versions, with earlier climate and energy content usable until 31 December 2026 Sector version alignment.
Check the owner’s current download centre when fixing the report’s standard references GRI English Standards.
Does GRI require certification or external assurance?
GRI does not certify or verify reports, and external assurance is encouraged rather than required by GRI 1 itself GRI reporting claims policy GRI 1: credibility recommendations.
Module 01 / 04
Controls
Retain evidence, definitions, calculation checks and review responsibilities.
Module 02 / 04
Balance
Report relevant negative as well as positive information.
Module 03 / 04
Assurance
Describe the actual external-assurance position without implying that GRI approved the report.
Module 04 / 04
Notification
Notify GRI of the standards use and statement of use as the reporting route requires.
Read the detailed guidance and evidence
The eight GRI 1 reporting principles include accuracy, balance, clarity, comparability, completeness, sustainability context, timeliness and verifiability GRI 1: reporting principles.
An external legal or contractual assurance requirement needs its own assessment rather than being inferred from the GRI reporting route.
What should GRI reporting software demonstrate?
Ask the provider to show the reporting claim, disclosure mapping, version control and evidence export using a real demonstration brief.
| Demonstration | What to inspect | Why it matters |
|---|---|---|
| Version change | A topic reference moving to a new standard version | Prevents stale content references |
| Content index | Trace a published index entry to the underlying evidence | Tests usefulness beyond a populated checklist |
| Omission review | A permitted omission and its explanation record | Keeps missing information visible |
| Exit export | Readable report, index, data and evidence references | Supports continuity after a contract ends |
Read the detailed guidance and evidence
The GRI licensing programme concerns authorised implementation of GRI content and does not turn the user’s report into a GRI-certified report GRI software licensing GRI certification limitation.
The software guide and consultancy guide explain how to test support against a defined brief.
Can GRI data be reused in other reports?
Underlying data may be reusable, but the definitions, materiality basis, reporting boundaries and final reporting claims need separate checks GRI 1: reporting system and purpose.
Module 01 / 04
Common records
Keep a shared source record where the information really is the same.
Module 02 / 04
Separate definitions
Retain each standard’s metric definition and boundary.
Module 03 / 04
Clear location
Cross-reference public information through the GRI index where appropriate.
Module 04 / 04
Digital formats
Consider digital output without confusing technical validation with assurance.
Read the detailed guidance and evidence
GRI offers an XBRL sustainability taxonomy and digital filing platform as tools for structured reporting GRI Sustainability Taxonomy.
GRI 1’s notification requirement does not require every report to be filed in XBRL GRI 1: notification.
Compare the SASB guide before treating an investor-focused indicator as a complete impact disclosure.
How should the reporting team prepare?
This nine-stage editorial workflow organises preparation and review rather than creating a statutory timetable.
- 101
Choose the reporting route
Agree whether the intended claim is in accordance or with reference and review its requirements. - 202
Confirm the reporting context
Define the reporting organisation, period and locations of published information. - 303
Check current versions
Record relevant universal, topic and sector versions and effective dates. - 404
Investigate impacts
Gather evidence from activities, relationships, stakeholders and relevant experts. - 505
Assess material topics
Document significant impacts and review applicable sector topics. - 606
Map disclosures
Connect the required and relevant disclosures to owners, sources and publication locations. - 707
Review gaps
Apply only permitted omissions and collect the explanations and improvement plans. - 808
Approve publication
Review the claim, balanced information, index and actual assurance description. - 909
Notify and retain
Notify GRI as required and retain evidence and review records for the next reporting cycle.
Frequently asked
Questions people ask
What does GRI stand for?
GRI is the Global Reporting Initiative, the independent organisation associated with the GRI Standards.
Can a small organisation use GRI?
Yes, the GRI Standards can be used by organisations of any size, type or location.
Is a GRI content index optional?
No, publishing a content index is required for both the in-accordance and with-reference reporting routes.
Does reporting with reference mean the same as in accordance?
No, the first covers the information cited in the index under its three requirements, while in accordance requires all nine GRI 1 requirements.
Is GRI 101 the Foundation Standard?
GRI 101: Foundation 2016 is the old numbering; GRI 1: Foundation 2021 is the current Universal Standard, while GRI 101: Biodiversity 2024 is a Topic Standard.
Does GRI approve or certify a report?
No, GRI states that it is not a certifier or verifier of sustainability reports, and responsibility rests with the reporting organisation.
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, sections 1–5
- Global Reporting InitiativeGRI 2: General Disclosures 2021
- Global Reporting InitiativeGRI 3: Material Topics 2021
- Global Reporting InitiativeGRI Standards overview
- Global Reporting InitiativeGRI Sector Program and V1.1 alignment
- Global Reporting InitiativeGRI English Standards download centre
- Global Reporting InitiativeClimate Change and Energy Standards development
- Global Reporting InitiativeGRI 103: Energy 2025, effective date and introduction
- Global Reporting InitiativeFinancial-services Sector Standards approval and launch
- Global Reporting InitiativeGRI 16: Banking Sector 2027, approved text
- Global Reporting InitiativeGRI copyright and reporting claims policy
- Global Reporting InitiativeGRI software and tools licensing programme
- Global Reporting InitiativeGRI Sustainability Taxonomy and digital filing
- Global Reporting InitiativeGRI January 2026 Standards update
Continue reading