Global standard setters

    Global Reporting Initiative (GRI)

    The most widely used standards for reporting a company's impacts on the economy, environment and people.

    Official site

    Background

    GRI was founded in 1997 and is an independent international organisation. Its standards are set by the Global Sustainability Standards Board.

    Scope and powers

    The GRI Standards cover universal disclosures, sector standards and topic standards. They are built on impact materiality and written for all stakeholders.

    Investor relevance

    Many Indian sustainability reports follow GRI. GRI data is useful for understanding impacts, but it is not designed mainly for financial analysis, so read it alongside ISSB-style and BRSR disclosures.

    Related guides

    Key glossary terms

    Last reviewed: October 2026