GLOBAL REPORTING
INITIATIVE (GRI)

Global Reporting Initiative (GRI) is a nonprofit international organisation set up to help businesses to assess their sustainability performance and report within the framework of transparent and harmonised standards.

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GRI has developed a reporting framework known as GRI Standards, specific guidelines for sustainability reporting. GRI Standards, which can be used by companies, government bodies and non profit organisations, comprise universal standards and sector-specific standards (economic, environmental and social) which are interconnected.

 

While the European Sustainability Reporting Standards (ESRS) represent the mandatory reference framework for companies subject to the CSRD, the interoperability achieved between EFRAG and GRI allows companies already using GRI Standards to map and transfer their data into the new European framework. For non-obligated companies operating in global markets, including SMEs, the GRI Standards remain one of the historic international benchmark tools for voluntary reporting.

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