GRI (Global Reporting Initiative)

    ESG & Governance

    The organisation behind the GRI Standards, the most widely used framework for reporting a company's impacts on the economy, environment and people.

    GRI was founded in 1997 and is based in Amsterdam. Its standards have three series: Universal Standards, Sector Standards and Topic Standards. They use impact materiality and are written for all stakeholders. New topic standards on biodiversity (in force from 2026), and on climate change and energy (in force from 2027), replace older GRI standards. Many Indian companies publish GRI-referenced reports alongside their BRSR.

    Related terms

    Impact materialityISSB (International Sustainability Standards Board)ESRS (European Sustainability Reporting Standards)Interoperability (sustainability reporting)

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    From the research

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