GRI-GLOBAL-REPORTING-INITIATIVE

Global GRI sustainability reporting standards.

Definition

GRI Standards architecture (2021 revision): Universal Standards (GRI 1 Foundation, GRI 2 General Disclosures, GRI 3 Material Topics), Sector Standards (GRI 11 Oil and Gas Sector, GRI 12 Coal Sector, GRI 13 Agriculture/Aquaculture/Fishing published to date ; 40 sectors planned), Topic Standards (~33 published: GRI 201 Economic Performance, GRI 302 Energy, GRI 305 Emissions, GRI 403 Occupational Health and Safety, etc.). Free reporting format (PDF, HTML), no mandatory digital. Headquarter Amsterdam (since 2002).

Origin

GRI founded 1997 in Boston by Ceres and UNEP (United Nations Environment Programme) ; first draft Sustainability Reporting Guidelines 2000 ; Amsterdam headquarters 2002 ; modular revision 2021.

Example in context

Unilever publishes its annual 2023 sustainability report in accordance with GRI Standards (2021 revision) ; covers GRI 1, GRI 2, GRI 3 + relevant Topic Standards (GRI 305 Emissions, GRI 403 OHS, GRI 416 Customer Health and Safety).

Related terms

• SASB — complementary standards.