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.

Although within the framework of CSRD, the European Sustainability Reporting Standards (ESRS) has become the mandatory reference point for companies subject to the new Directive, EFRAG and GRI have collaborated to guarantee a high level of interoperability between the two standards: anyone who has up until now adopted the GRI reference framework for their reporting will be well equipped for sustainability disclosure using ESRS standards.