Standard · GRI
The most widely used global standards for sustainability reporting, covering an organisation's impacts on the economy, environment and people.
Our summary
The GRI Standards help organisations report their impacts on the economy, the environment and people in a consistent, comparable way. They are made up of Universal Standards that apply to everyone, Sector Standards, and Topic Standards for specific issues.
How auditors use it: to understand the reporting criteria behind a sustainability report, and to plan assurance-readiness work on ESG data and controls.
The EU law that will make very large companies find and address human rights and environmental harm in their value chains — now narrowed by Omnibus I and applying from July 2029.
The EU rules requiring large companies to report on sustainability risks and impacts — the European Commission's official overview.
The ISSB's global sustainability disclosure standards — IFRS S1 on general requirements and IFRS S2 on climate.