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.
Reviewed by
Dr Ross Kurinko LinkedIn
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
Disclosures140
Cards live140
Guides29 drafted
Two ways in
Start with the question, or start with the disclosure
First
Disclosure Guides
Understand the decisions.
Pillar guides covering the subject end to end, articles that each settle one practical question, short FAQ cards, and expert notes for reviewers and assurance teams. Every answer names the clause it rests on and separates what the standard requires from what it leaves to your judgement.
9 pillars · 6 articles · 8 FAQ · 6 notes, draftedOpen →Second
Disclosure Cards
Prepare the disclosure.
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 140 disclosures cardedOpen →Why twoMost people arrive with one of two problems. Either they know the disclosure number and need to fill it in, or they have an argument to settle and no idea which disclosure it lands on. The doors are the same material approached from those two directions, and each links across to the other.
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.
- Universal — GRI 1 Foundation, GRI 2 General Disclosures, GRI 3 Material Topics.
- Sector — Oil and gas, coal, agriculture, mining and more, each listing likely material topics.
- Topic — The 200, 300 and 400 series, plus the new GRI 101, 102 and 103.
Popular right now
Where people go first
GRI 2-1 — Organizational details
Card · what to prepare, evidence, company examples
GRI 2-2 — Entities included in the organization’s sustainability reporting
Card · what to prepare, evidence, company examples
GRI 2-3 — Reporting period, frequency and contact point
Card · what to prepare, evidence, company examples
GRI 2-4 — Restatements of information
Card · what to prepare, evidence, company examples
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.
Preview · noindex · /nl/knowledge-hub/gri/
