GRIFramework in the Knowledge Hub

Global Reporting Initiative·Framework

GRI Standards

The impact-reporting framework: what your organisation does to the economy, the environment and people. Used voluntarily worldwide and increasingly as the impact layer underneath CSRD reporting.

  • 587 disclosures catalogued
  • 140 disclosure cards live
  • 72 guides published
  • 2021 · 2025
Editorial programme 66 of 50 topics published

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Answers from reviewed LRA guidance · 275 disclosure cards · 1,211 indexed reports

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Disclosure guides

Understand the questions behind the standards.

Pillar guides covering the subject end to end, articles that each settle one practical question, FAQ cards and expert notes. Every answer names the clause it rests on and separates what the standard requires from what it leaves to your judgement.

72 published · 64 source files prepared · 50 target article topics

Open GRI guides →

Disclosure cards

Prepare a disclosure from requirement to sign-off.

One card per requirement: the fields to collect, the claims to verify, the evidence to retain, where judgement is usually needed, and how real companies reported it — with page-level citations into the indexed report corpus.

140 of 587 disclosures carded

Browse GRI cards →

LRA educational guidance · Not issued or endorsed by GRI

What is in GRI

Three tiers, and you need all of them

The Universal Standards apply to every organisation. A Sector Standard applies if one exists for your sector. Topic Standards apply to the topics you determine to be material. The tiers are not alternatives — the system only works read together.

  1. 01
    Universal

    GRI 1 Foundation, GRI 2 General Disclosures, GRI 3 Material Topics.

  2. 02
    Sector

    Oil and gas, coal, agriculture, mining and more, each listing likely material topics.

  3. 03
    Topic

    The 200, 300 and 400 series, plus the new GRI 101, 102 and 103.

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Where people go first

Disclosure card · GRI 2-1 Organizational details Open → Disclosure card · GRI 2-2 Entities included in the organization’s sustainability reporting Open → Disclosure card · GRI 2-3 Reporting period, frequency and contact point Open → Disclosure card · GRI 2-4 Restatements of information Open →

Browse every GRI disclosure → Search the whole Hub →

Compare with

The frameworks next to this one.

European Sustainability Reporting Standards

Double materiality, mandatory under CSRD

165 disclosures · 75 cards EU Voluntary Sustainability Reporting Standard 2026

Voluntary sustainability reporting for smaller undertakings

20 requirements · no cards yet IFRS S1 and S2 (ISSB)

Investor-focused, financial materiality

87 disclosures · 39 cards

Go deeper · GRI

Certified GRI Standards Training

This page settles one disclosure. The GRI Standards Certified Training — two live days, taken as a bundle with an ESRS course — walks the whole cycle: material topics, datapoints, evidence, the Content Index and assurance readiness, with exercises on your own data.

Available as two live training days online or on-site in London, bundled with an ESRS course.

Explore GRI training (ESRS bundle) →
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