GRI (Global Reporting Initiative)
Reporting & DisclosureThe Global Reporting Initiative provides the world's most widely used standards for sustainability impact reporting. GRI Standards are structured in three series: Universal Standards (GRI 1-3, including Materiality), Sector Standards (e.g., Oil & Gas, Agriculture), and Topic Standards (e.g., Emissions, Water, Human Rights). Unlike ISSB (investor focus), GRI takes a multi-stakeholder, impact materiality approach. GRI has aligned with ESRS and maintains interoperability guidance with ISSB standards.
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