GRI alongside ESRS and IFRS S1/S2

One organisation, three rulebooks, one set of operational facts. This pillar marks the line between the evidence, calculations and entity data that can be shared and the materiality conclusions, boundaries and presentation rules that have to stay apart — including one GHG core with three views.

Published passport

Current as at 10 August 2026

Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by GRI

Edition written against

—

TECHNICAL STATUS: Current as at 31 July 2026.

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

GRI and ESRS Interoperability: Can One Dataset Support Both Reports?

How to build one controlled evidence foundation while preserving two materiality models, two rulebooks and two reporting outputs

Decision guide · 11 min One GHG Inventory for GRI 102, ESRS E1 and IFRS S2: Boundaries, Metrics and Remaining Gaps

How to build one controlled emissions data core, produce three reporting views and avoid false equivalence across impact, double-materiality and investor-focused reporting

Explainer · 29 min

✓ LRA AI Assistant · Human-in-the-loop

Ask about this guide

It answers from this page, and reaches into the linked disclosure cards when your question is about the standard itself. Your first two answers are free without signing in.

Try

2 free answers Automated · the LRA team is one click away

Go deeper · GRI

GRI Standards Certified Training

A full reporting cycle with a mentor: impact inventory, threshold, Topic Standard selection, Content Index and assurance readiness.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

See course formats

/en/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/