GRI Standards
GRI STANDARDS (Global Reporting Initiative) is the world's most widely-used sustainability reporting framework + GLOBAL DE FACTO STANDARD for corporate sustainability + ESG disclosure. Published by GRI (Global Reporting Initiative), Amsterdam-based independent international organization founded 1997 + governed by GSSB (Global Sustainability Standards Board) + Stakeholder Council + Board. MODULAR SYSTEM: (a) UNIVERSAL STANDARDS - GRI 1: Foundation 2021 (foundational concepts + reporting principles + accordance system); GRI 2: General Disclosures 2021 (organization profile + governance + strategy + policies + activities + stakeholders + 30 disclosures); GRI 3: Material Topics 2021 (materiality determination + management of material topics + 3 disclosures); (b) 33 TOPIC STANDARDS organized in 3 series: GRI 200 ECONOMIC (GRI 201 Economic Performance + GRI 202 Market Presence + GRI 203 Indirect Economic Impacts + GRI 204 Procurement Practices + GRI 205 Anti-Corruption + GRI 206 Anti-Competitive Behavior + GRI 207 Tax + GRI 208 Anti-Discrimination); GRI 300 ENVIRONMENTAL (GRI 301 Materials + GRI 302 Energy + GRI 303 Water + GRI 304 Biodiversity + GRI 305 Emissions including Scope 1/2/3 GHG + GRI 306 Waste + GRI 307 Compliance + GRI 308 Supplier Environmental Assessment); GRI 400 SOCIAL (GRI 401 Employment + GRI 402 Labor + GRI 403 Occupational Health + Safety + GRI 404 Training + GRI 405 Diversity + GRI 406 Non-discrimination + GRI 407 Freedom of Association + GRI 408 Child Labor + GRI 409 Forced Labor + GRI 410 Security Practices + GRI 411 Indigenous Peoples + GRI 412 Human Rights Assessment + GRI 413 Local Communities + GRI 414 Supplier Social Assessment + GRI 415 Public Policy + GRI 416 Customer Health + Safety + GRI 417 Marketing + Labeling + GRI 418 Customer Privacy + GRI 419 Compliance); (c) SECTOR STANDARDS (GRI Sector Programme) - GRI 11 Oil and Gas (2021) + GRI 12 Coal (2022) + GRI 13 Agriculture + Aquaculture + Fishing (2022) + Mining (in development) + Textile + Apparel (in development) + Financial Services (in development) + Banking + Insurance + Asset Management + Real Estate + Construction + Pharma + Healthcare + ICT + others). REPORTING IN ACCORDANCE WITH GRI: organizations report 'In accordance with GRI Standards' (comprehensive) or 'with reference to GRI Standards' (partial); requires GRI 1 + GRI 2 + GRI 3 + applicable Topic Standards + Sector Standards. ADOPTION: 75+ percent of Fortune 250 + 10,000+ organizations globally report using GRI; foundational layer for CSRD/ESRS sustainability disclosures + ISSB IFRS S1/S2 climate + SBTi science-based targets + CDP carbon disclosure + TCFD climate-related financial disclosures + UN Global Compact + UN SDGs reporting. PUBLICATION + LICENSE: GRI Standards are FREELY available + downloadable in 10+ languages from globalreporting.org under Creative Commons Attribution-No Derivatives 4.0 International (CC BY-ND 4.0). 2024-2025 PIPELINE: ongoing Sector Standards rollout (Mining + Textile + Financial Services + others); GRI-ISSB interoperability + GRI-ESRS interoperability; double materiality; biodiversity + human rights enhancements; Taxonomy alignment.
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Framework Domains (7)
GRI Standards: Coordination with CSRD ESRS, ISSB IFRS S1/S2, SBTi, CDP, TCFD, UN Global Compact
| Code | Title |
|---|---|
| GRI-AssuranceLevels-DataQuality-Auditability | GRI Assurance Levels, Data Quality, Auditability and ISAE 3000/3410 Standards |
| GRI-Coordination-CSRD-ESRS-ISSB-SBTi-CDP-TCFD | GRI Coordination with CSRD/ESRS, ISSB IFRS S1/S2, SBTi, CDP, TCFD, UN Global Compact and SDGs |
| GRI-Crosswalk-Adjacent-IIRC-SASB-GRI-Standards | GRI Standards Crosswalk to Integrated Reporting (IIRC), SASB, CDSB and Other Standards |
GRI Standards: Foundation, Modular System, GRI 1 Reporting Principles and Accordance
| Code | Title |
|---|---|
| GRI-Foundation-Modular-Accordance | GRI Standards Foundation, Modular System, GRI 1 Reporting Principles and Accordance Statement |
GRI Standards: GRI 2 General Disclosures (Organization, Governance, Strategy, Policies)
| Code | Title |
|---|---|
| GRI-2-GeneralDisclosures-Governance-Strategy | GRI 2 General Disclosures - Organization, Governance, Strategy, Policies, Activities, Stakeholders |
GRI Standards: GRI 3 Material Topics (Materiality Determination, Double Materiality)
| Code | Title |
|---|---|
| GRI-3-MaterialTopics-DoubleMateriality | GRI 3 Material Topics - Determination Process, Double Materiality, Management of Material Topics |
GRI Standards: GSSB Governance, 2024-2025 Pipeline, Interoperability Initiative and Adoption
| Code | Title |
|---|---|
| GRI-Adoption-Fortune250-Sectoral-Geographic-Status | GRI Adoption Status, Fortune 250, Sectoral and Geographic Use, 2024-2025 Statistics |
| GRI-Governance-GSSB-2024-2025-Pipeline | GRI Governance (GSSB + Board), 2024-2025 Pipeline and Interoperability Initiative |
| GRI-Implementation-Roadmap-Roles-Reporting-Process | GRI Implementation Roadmap, Organizational Roles, Reporting Process and Tooling |
| GRI-Status-FutureRoadmap-AIInteg-Biodiv-HumanRights | GRI Status, Future Roadmap, AI Integration, Biodiversity, Human Rights and Emerging Priorities |
GRI Standards: Sector Standards (GRI 11 Oil and Gas, GRI 12 Coal, GRI 13 Ag, Mining, Financial, Textile)
| Code | Title |
|---|---|
| GRI-SectorStandards-11-12-13-Pipeline | GRI Sector Standards - GRI 11 Oil and Gas, GRI 12 Coal, GRI 13 Agriculture, Mining, Financial Pipeline |
GRI Standards: Topic Standards (GRI 200 Economic, GRI 300 Environmental, GRI 400 Social)
| Code | Title |
|---|---|
| GRI-200-300-400-TopicStandards-33Total | GRI Topic Standards - 200 Economic + 300 Environmental + 400 Social (33 Total) |
Your Compliance Coverage
If you comply with GRI Standards, you already cover:
CSRD
25%
3 controls mapped
Compare →ISO/IEC 38500:2024 - Governance of IT
17%
2 controls mapped
Compare →NIST AI Risk Management Framework (AI RMF 1.0)
17%
2 controls mapped
Compare →+ 18 more: Regulation on the European Health Data Space (EHDS) (8%), Privacy Act 1988 (Australia) (8%)
See all 21 mapped frameworks ↓Maps to 21 other frameworks
Frequently Asked Questions
What is GRI Standards?
GRI Standards is a compliance framework from International with 7 domains and 12 controls. GRI STANDARDS (Global Reporting Initiative) is the world's most widely-used sustainability reporting framework + GLOBAL DE FACTO STANDARD for corporate sustainability + ESG disclosure. Published by GRI (Global Reporting Initiative), Amsterdam-based independent international organization founded 1997 + governed by GSSB (Global Sustainability Standards Board) + Stakeholder Council + Board. MODULAR SYSTEM: (a) UNIVERSAL STANDARDS - GRI 1: Foundation 2021 (foundational concepts + reporting principles + accordance system); GRI 2: General Disclosures 2021 (organization profile + governance + strategy + policies + activities + stakeholders + 30 disclosures); GRI 3: Material Topics 2021 (materiality determination + management of material topics + 3 disclosures); (b) 33 TOPIC STANDARDS organized in 3 series: GRI 200 ECONOMIC (GRI 201 Economic Performance + GRI 202 Market Presence + GRI 203 Indirect Economic Impacts + GRI 204 Procurement Practices + GRI 205 Anti-Corruption + GRI 206 Anti-Competitive Behavior + GRI 207 Tax + GRI 208 Anti-Discrimination); GRI 300 ENVIRONMENTAL (GRI 301 Materials + GRI 302 Energy + GRI 303 Water + GRI 304 Biodiversity + GRI 305 Emissions including Scope 1/2/3 GHG + GRI 306 Waste + GRI 307 Compliance + GRI 308 Supplier Environmental Assessment); GRI 400 SOCIAL (GRI 401 Employment + GRI 402 Labor + GRI 403 Occupational Health + Safety + GRI 404 Training + GRI 405 Diversity + GRI 406 Non-discrimination + GRI 407 Freedom of Association + GRI 408 Child Labor + GRI 409 Forced Labor + GRI 410 Security Practices + GRI 411 Indigenous Peoples + GRI 412 Human Rights Assessment + GRI 413 Local Communities + GRI 414 Supplier Social Assessment + GRI 415 Public Policy + GRI 416 Customer Health + Safety + GRI 417 Marketing + Labeling + GRI 418 Customer Privacy + GRI 419 Compliance); (c) SECTOR STANDARDS (GRI Sector Programme) - GRI 11 Oil and Gas (2021) + GRI 12 Coal (2022) + GRI 13 Agriculture + Aquaculture + Fishing (2022) + Mining (in development) + Textile + Apparel (in development) + Financial Services (in development) + Banking + Insurance + Asset Management + Real Estate + Construction + Pharma + Healthcare + ICT + others). REPORTING IN ACCORDANCE WITH GRI: organizations report 'In accordance with GRI Standards' (comprehensive) or 'with reference to GRI Standards' (partial); requires GRI 1 + GRI 2 + GRI 3 + applicable Topic Standards + Sector Standards. ADOPTION: 75+ percent of Fortune 250 + 10,000+ organizations globally report using GRI; foundational layer for CSRD/ESRS sustainability disclosures + ISSB IFRS S1/S2 climate + SBTi science-based targets + CDP carbon disclosure + TCFD climate-related financial disclosures + UN Global Compact + UN SDGs reporting. PUBLICATION + LICENSE: GRI Standards are FREELY available + downloadable in 10+ languages from globalreporting.org under Creative Commons Attribution-No Derivatives 4.0 International (CC BY-ND 4.0). 2024-2025 PIPELINE: ongoing Sector Standards rollout (Mining + Textile + Financial Services + others); GRI-ISSB interoperability + GRI-ESRS interoperability; double materiality; biodiversity + human rights enhancements; Taxonomy alignment. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
How many controls does GRI Standards have?
GRI Standards has 12 controls organised across 7 domains. The largest domains are GRI Standards: GSSB Governance, 2024-2025 Pipeline, Interoperability Initiative and Adoption (4 controls), GRI Standards: Coordination with CSRD ESRS, ISSB IFRS S1/S2, SBTi, CDP, TCFD, UN Global Compact (3 controls), GRI Standards: Foundation, Modular System, GRI 1 Reporting Principles and Accordance (1 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does GRI Standards map to?
GRI Standards maps to 21 other compliance frameworks. The top mapping partners are CSRD (25% coverage), ISO/IEC 38500:2024 - Governance of IT (17% coverage), NIST AI Risk Management Framework (AI RMF 1.0) (17% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with GRI Standards compliance?
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