GRI Disclosure GuidesPractical guidance for the decisions behind a report

Accademia di Reporting di Londra·GRI Disclosure Guides

Resolve the GRI questions behind every disclosure.

Search a practical GRI question, browse by reporting task or go straight to a disclosure. Each guide begins with the answer, identifies the relevant GRI source, explains where judgement remains and links to the disclosure cards affected by the decision.

Browse all 140 GRI disclosure cards

What are you trying to resolve under GRI?

Searches all 0 published guides. Nothing yet on your question? The Hub search covers the disclosure cards and the indexed reports as well.

  • Written against GRI 2021 · 2025
  • Source-linked
  • Practitioner-reviewed
  • Free to read

Start with the reporting task

What are you working on right now?

The GRI work divides into a handful of jobs, and most reporting questions belong to exactly one of them. Start where your work is — each task shows what is published behind it, and where the guide is still being written it hands you to the disclosure cards and the indexed reports instead.

0 tasks have a published guide 9 are in preparation

Material topics Identify and defend the topics you report on Guide in preparation Standards architecture Work out which standards and disclosures apply to you Guide in preparation Stakeholders Engage stakeholders and classify your involvement in impacts Guide in preparation Content Index Build the claim, the references and the omissions Guide in preparation Evidence Prepare the controls and the assurance trail Guide in preparation Interoperability Reuse work across GRI, ESRS and IFRS without over-claiming Guide in preparation New standards Move to the Climate, Energy and Biodiversity Standards Guide in preparation First report Sequence a first report from data request to sign-off Guide in preparation Getting started Understand what reporting under GRI commits you to Guide in preparation

Published GRI guides

Nothing published on this framework yet.

The guides are commissioned, not written.

Meanwhile the Hub search reaches 140 disclosure cards and 312 indexed company reports, which is where a question about a specific requirement is most likely to be answered today.

Search the whole Hub
Coming next 9 further subjects, 6 articles, 8 FAQ cards and 6 expert notes are commissioned and being written.

Articles

  • Does GRI require a double materiality assessment?
  • Can stakeholders decide material topics by vote?
  • Must you report every disclosure in a Topic Standard?
  • Can you use a reason for omission and still claim in accordance?
  • What does “directly linked to an impact” mean?
  • Can an ESRS assessment be reused for GRI?

FAQ cards

  • Can we write “GRI compliant”?
  • Do we have to notify GRI?
  • Can we use an estimate?
  • Is independent assurance required?
  • Is there a minimum number of material topics?
  • Can internal audit be called assurance?
  • Does “with reference” still need a Content Index?
  • Can a small private company use GRI?

Expert notes

  • Testing the materiality evidence trail
  • Working with partial disclosures
  • Reason for omission at requirement level
  • Reconciling GRI, the annual report and rating questionnaires
  • Human rights severity logic
  • Assurance-readiness review

Know the disclosure already?

Use a guide to settle the question. Use a card to prepare the disclosure.

Every guide names the disclosures its decision moves, and each one resolves to its card: the fields to prepare, the owners to name, the evidence to retain, the wording to draft, and the published GRI reports that already answered it.

Go straight to GRI 2-1GRI 2-2GRI 2-3GRI 2-4 All 140 GRI cards →

Four depths of guidance

How far a guide goes depends on the question.

  1. Level 1
    Pillar guides

    The whole subject, from first principles to sign-off.

  2. Level 2
    Articles

    One practical question a reporting team has to settle.

  3. Level 3
    FAQ cards

    A concise answer to something that closes in a paragraph.

  4. Level 4
    Expert notes

    A defensible review method, for reviewers and assurance teams.

LRA Reporting Assistant

Not sure how to phrase the question? Describe the situation.

The assistant lives inside every guide and every disclosure card, where it already knows the framework, the standard and the requirement — so you never explain your GRI context twice. It answers from reviewed LRA content, names the missing fact instead of inventing one, and says when it does not have enough to go on.

  • Answers from reviewed content, not from the open internet
  • Identifies the decision, and the condition that changes it
  • Points to the guide and the disclosure cards involved
  • Two free answers without signing in; free Community membership removes the limit

“We already report energy under GRI 302. Does GRI 103 mean we have to rebuild the whole disclosure before 2027?”

The decision
Which GRI 302 disclosures are replaced outright, and which carry over with new data behind them.
What changes it
Whether energy is material for you under GRI 3, and how far into the value chain your consumption data currently reaches.
Where to read it
The guide on what GRI 103 changes from GRI 302, then the disclosure cards it names.

How every guide is built

Answer, source, judgement, affected disclosures.

You should be able to stop reading after the first paragraph and still have what you came for. Everything below it exists so you can defend the answer to a reviewer.

  1. 01
    Answer

    The question is stated as a reporting team would ask it, and settled in the opening lines.

  2. 02
    Fonte

    The GRI requirement and edition are named, and kept clearly apart from our reading of them.

  3. 03
    Judgement

    The points the standard leaves open are marked, with what a defensible position looks like.

  4. 04
    Affected disclosures

    The guide links to the disclosures and evidence it moves, so a decision turns into fields to fill.

RK Technical leadership 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

Go further

Need to implement the full GRI reporting cycle?

Move from individual answers to a structured process covering impact identification, materiality, disclosure selection, the Content Index and assurance readiness — with a mentor, on your own data.

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/it/knowledge-hub/disclosure-guides/gri/ Wave 1 — English only