GRI

Global Reporting Initiative (GRI) is an international independent standards organization that develops and publishes sustainability reporting guidelines. The GRI Standards are widely used by companies, governments, and civil society to disclose the economic, environmental, and social impacts of their activities, products, or services. The aim is to improve transparency and enable comparability across organizations and over time.

GRI was founded in 1997 in Amsterdam through a collaboration between CERES (Coalition for Environmentally Responsible Economics) and the United Nations Environment Programme (UNEP). Since then, the organization has produced the GRI Standards, a modular framework consisting of Universal Standards and Topic Standards. Universal Standards cover reporting principles, materiality, and governance; Topic Standards provide disclosures on specific topics such as energy, waste, water, labor, human rights, and corruption. Organizations identify their material topics and report indicators that reflect performance, risks, and opportunities.

The GRI Standards are designed to be used alongside other sustainability and financial reporting frameworks, supporting transparent communication to a broad range of stakeholders, including investors, regulators, customers, and employees. The standards are periodically updated to reflect evolving sustainability challenges and stakeholder expectations.

As a non-profit entity, GRI operates with a global network of supporters and partners and is headquartered in Europe, with activities and guidance used worldwide. GRI reporting is voluntary in many jurisdictions, though some governments and stock exchanges reference or require GRI-linked disclosures in their sustainability reporting guidelines.