ESGMASTER
Edition
—
CSRD Wave 2
—
Platform Status
All Systems Live
Omnibus Status
Directive (EU) 2026/470 · In force
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
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Tags:voluntaryglobalstakeholderimpact materiality

GRI by Country

Deadlines, penalties and enforcement per jurisdiction

GRI by Sector

Sector-specific requirements, ESRS modules and compliance roadmaps

GRI Deep Dive Guides

Technical guides and compliance references

GRI Guides & Articles

In-depth compliance resources

CSRD vs GRI vs ISSB vs TCFD
Framework comparison
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Double Materiality Assessment
GRI impact materiality explained
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