GRI and SDG Mapping
Many organisations map their GRI disclosures to the UN Sustainable Development Goals to demonstrate their contribution to global sustainability targets. GRI publishes official SDG linkage tables. Here is how to do this correctly — and what to avoid.
Many organisations map their GRI disclosures to the UN Sustainable Development Goals to demonstrate their contribution to global sustainability targets. GRI publishes an official mapping table showing which GRI disclosures are most relevant to each SDG target.
How the GRI-SDG linkage works
GRI publishes an official mapping table showing which GRI disclosures are most relevant to each SDG target. The table links GRI Topic Standards to specific SDG targets — not just the headline goals.
For example: GRI 305 (Emissions) links to SDG 13 (Climate Action) targets 13.1 and 13.3. GRI 401 (Employment) links to SDG 8 (Decent Work) targets 8.5 and 8.8. GRI 303 (Water) links to SDG 6 (Clean Water) targets 6.3, 6.4, and 6.6.
To build your SDG mapping: identify your material GRI topics; find the corresponding SDG linkages in the GRI table; map your disclosures to specific SDG targets (not just headline goals); and assess both positive contributions and negative impacts on each SDG.
Positive and negative SDG impacts — reporting both
The most common SDG reporting error is cherry-picking: disclosing only the SDGs where your company has positive contributions and ignoring SDGs where your operations cause negative impacts.
Credible SDG mapping requires disclosure of both sides. A manufacturing company may positively contribute to SDG 8 (Decent Work) through employment but negatively impact SDG 13 (Climate Action) through emissions and SDG 6 (Clean Water) through effluents.
GRI's impact materiality approach — assessing both positive and negative impacts on people and the environment — is the correct foundation for honest SDG mapping. If your double materiality assessment identifies negative impacts, these should appear in your SDG mapping.
Avoiding SDG washing
SDG washing — claiming SDG alignment without substantive evidence — is increasingly scrutinised by investors, NGOs, and regulators. The UNDP SDG Impact Standards and GRI's own guidance identify what credible SDG claims require.
A credible SDG reference: cites specific SDG targets (not just the goal icon); links to specific GRI disclosures or ESRS datapoints as evidence; acknowledges negative impacts alongside positive contributions; and sets targets for SDG improvement over time.
An SDG washing red flag: displaying all 17 SDG icons without specific target linkage; claiming contribution to SDG 13 (Climate Action) while disclosing rising absolute emissions; or selecting only commercially attractive SDGs (SDG 8 Decent Work, SDG 9 Innovation) while omitting SDGs where operations cause harm.
Frequently asked questions
Do we need to report on all 17 SDGs?
No — report on SDGs where your material GRI topics create the most significant positive or negative impacts. Attempting to cover all 17 creates superficial disclosure. Depth on 5–8 relevant SDGs is more credible than breadth across all 17.
Is SDG reporting required for CSRD?
CSRD does not mandate SDG mapping. However, EFRAG has published informal guidance on ESRS-SDG linkages. Investors increasingly expect SDG context alongside ESRS disclosures, particularly for Article 8 and 9 SFDR funds.
Where do I find the official GRI-SDG linkage table?
The GRI SDG Linkage document is available free at globalreporting.org. Search 'GRI SDG Linkage' — it is a downloadable PDF updated periodically. The current version maps GRI 2021 Universal Standards and all Topic Standards to specific SDG targets.