GRI Standards Overview
The GRI Standards are the world's most widely used framework for sustainability reporting — adopted by 14,000+ organisations in 100+ countries. The 2021 update overhauled the structure. Here is everything you need to know.
The GRI Standards are the world's most widely used framework for sustainability reporting — adopted by 14,000+ organisations in 100+ countries. Universal Standards (GRI 1, 2, 3): Apply to all organisations.
The three-tier structure
Universal Standards (GRI 1, 2, 3): Apply to all organisations. GRI 1 sets the foundation and principles. GRI 2 covers general disclosures about the organisation. GRI 3 sets out the process for determining material topics.
Sector Standards: Sector-specific requirements for 40+ sectors (oil and gas, mining, agriculture, financial services, etc.). Organisations in these sectors must use the relevant sector standard.
Topic Standards (GRI 200-400 series): Standards for specific sustainability topics — economic performance (200s), environmental (300s), social (400s). Used when a topic is determined material.
GRI vs ESRS — the 80% overlap
EFRAG designed the ESRS (CSRD standards) to be interoperable with GRI. Approximately 80% of ESRS impact materiality disclosures correspond to GRI Standards disclosures.
If your organisation already reports under GRI, you have a significant head start on CSRD. The remaining 20% gap covers: financial materiality disclosures (GRI does not require), XBRL digital tagging, and third-party assurance (voluntary under GRI, mandatory under CSRD).
GRI publishes an official ESRS-GRI concordance table — use this to identify which GRI disclosures satisfy which ESRS requirements.
GRI materiality — impact materiality only
GRI uses impact materiality — you identify and report on topics where your organisation has the most significant impacts on the economy, environment and people.
This is the same as CSRD's impact materiality dimension but does not include financial materiality. CSRD requires double materiality — both impact AND financial.
If you use GRI as the basis for your CSRD assessment, you must add the financial materiality dimension separately. Your GRI-assessed material topics cover the impact side; you then assess each topic's financial materiality to determine whether it reaches the CSRD threshold.
Frequently asked questions
Is GRI reporting legally required?
Not globally. GRI is voluntary. However, CSRD (mandatory for 5,000–50,000 EU companies) mandates ESRS standards which overlap 80% with GRI. Several countries reference GRI in national disclosure requirements.
Can GRI reporting satisfy CSRD?
Partially. GRI covers approximately 80% of ESRS impact materiality disclosures. GRI alone cannot satisfy CSRD because it does not cover financial materiality, XBRL tagging, or third-party assurance.
What is the GRI Content Index?
The GRI Content Index is a table listing all GRI disclosures your organisation has addressed, with page references to where each disclosure appears in your report. It is mandatory for GRI-aligned reports.