Global Reporting Initiative

GRI

Global Reporting Initiative

The world's most widely used voluntary sustainability reporting framework. Used by 14,000+ organisations in 100+ countries.

Quick facts

Regulation

GRI Standards (2021)

Authority

Global Reporting Initiative

Deadline

Voluntary

Scope

Any organisation globally

Check your compliance →

Tags:voluntaryglobalstakeholderimpact materiality

GRI by Country

Deadlines, penalties and enforcement per jurisdiction

🇩🇪

Germany

BaFin / Bundesanzeiger

Strict

Max fine

€10M or 2% of turnover

🇫🇷

France

AMF (Autorité des marchés financiers)

Strict

Max fine

10% of net profit

🇳🇱

Netherlands

AFM (Autoriteit Financiële Markten)

Active

Max fine

€4M or 4% of turnover

🇵🇱

Poland

KNF (Polish Financial Supervision Authority)

Developing

Max fine

€1M

🇸🇪

Sweden

FI (Finansinspektionen)

Active

Max fine

€2M or 3% of turnover

🇮🇪

Ireland

IAASA (Irish Auditing & Accounting Supervisory Authority)

Developing

Max fine

€10M

🇮🇹

Italy

CONSOB / MEF

Developing

Max fine

€5M

🇪🇸

Spain

CNMV

Developing

Max fine

€5M

🇧🇪

Belgium

FSMA / NBB

Developing

Max fine

€5M

GRI by Sector

Sector-specific requirements, ESRS modules and compliance roadmaps

Manufacturing

E1 · E2 · E5 · S1 · S2 · G1

Avg readiness

34%

Logistics & Transport

E1 · S1 · G1

Avg readiness

29%

Financial Services

E1 · S1 · S4 · G1

Avg readiness

41%

Real Estate

E1 · E3 · E5 · S1 · S4 · G1

Avg readiness

31%

Food & Beverage

E1 · E2 · E3 · E4 · S1 · S2 · G1

Avg readiness

27%

Technology

E1 · E5 · S1 · S4 · G1

Avg readiness

38%

Energy & Utilities

E1 · E2 · E3 · E4 · S1 · S3 · G1

Avg readiness

52%

Retail

E1 · E5 · S1 · S2 · S4 · G1

Avg readiness

33%

Construction

E1 · E2 · E5 · S1 · S2 · G1

Avg readiness

24%

GRI Deep Dive Guides

Technical guides and compliance references

GRI Standards Overview

beginner · 7 min read

→

GRI Materiality Assessment

intermediate · 7 min read

→

GRI 305 Emissions

intermediate · 7 min read

→

GRI 401 Employment

beginner · 6 min read

→

GRI 302 Energy

intermediate · 6 min read

→

GRI 303 Water & Effluents

intermediate · 6 min read

→

GRI 304 Biodiversity

advanced · 7 min read

→

GRI 306 Waste

intermediate · 6 min read

→

GRI Guides & Articles

In-depth compliance resources

CSRD vs GRI vs ISSB vs TCFD

Framework comparison

→

Double Materiality Assessment

GRI impact materiality explained

→

Check your GRI compliance score.

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