GRI Standards
What GRI Standards covers.
The GRI Standards are the most widely used sustainability reporting standards, enabling organizations to report on their economic, environmental, and social impacts in a comparable and credible way. GRI published its first guidelines in 2000, launched the GRI Standards in 2016 and revised the Universal Standards in 2021. Companies reporting with GRI are headquartered in 107 jurisdictions. Unlike investor-focused frameworks, GRI takes a multi-stakeholder approach, meaning reports address the needs of employees, communities, regulators, and civil society, not just shareholders.
What makes it distinctive.
- 01Used by 77% of the world's 250 largest companies (KPMG Survey of Sustainability Reporting 2024)
- 02Modular structure with Universal, Sector, and Topic Standards: report only what's material to your business
- 03Enables transparency and accountability through standardized disclosures
- 04Referenced, not required, by rule-makers: the EU's ESRS were built to be interoperable with GRI, and exchange guidance in several markets points to it
What companies report against it.
Energy consumption within and outside the organization, energy intensity ratios, and reduction initiatives. Distinguishes between renewable and non-renewable sources.
Total water withdrawal by source, water recycled and reused, and discharge to receiving water bodies. Critical for water-stressed regions.
GHG emissions across Scope 1 (direct), Scope 2 (energy indirect), and Scope 3 (value chain). Includes emissions intensity and reduction targets.
Waste generated by type and disposal method, including hazardous waste. Tracks progress toward circular economy goals.
New employee hires and turnover rates by age, gender, and region. Benefits provided to full-time vs. part-time employees.
Average hours of training per employee per year, broken down by gender and employee category. Programs for skills management.
Composition of governance bodies and employees by gender, age group, minority group membership, and other indicators of diversity.
Our free ESG Scorecard collects some related figures, listed under How we map your data, below.
Who needs it.
GRI is ideal for companies that want a comprehensive view of their sustainability impact, not just climate but also human rights, labor practices, anti-corruption, and community impact. It's particularly relevant if you operate in the EU (where the ESRS were built to be interoperable with GRI), have a diverse stakeholder base, or want to demonstrate leadership beyond financial materiality.
Where it fits in 2026.
The EU adopted the European Sustainability Reporting Standards (ESRS) in July 2023, built to be interoperable with GRI. The Omnibus directive published in February 2026 narrowed CSRD reporting to companies with more than 1,000 employees and €450 million turnover, and limits what they may ask of smaller companies in their value chain. Stock exchange guidance in several markets points companies to GRI.
How we map your data.
The free ESG Scorecard lists the GRI disclosures its questions relate to (energy 302-1, water 303-5, emissions 305-1, waste 306-3 and 306-4, turnover 401-1, training 404-1, diversity 405-1, anti-corruption 205-2, privacy 418-1 and board structure), shows the figures you entered, and gives a GRI coverage percentage based on which of them you filled in. It reports your own figures and does not calculate emissions. For a carbon figure computed from your accounting ledger, see the Carbon Draft.
Need emissions computed from your ledger? The Carbon Draft calculates Scope 1 and 2 from your accounting export, and Scope 3 on the Complete tier. Its Disclosure-Aligned tier adds a framework table covering the GHG Protocol, CDP Climate, CSRD/ESRS E1 and California SB-253; it does not map to GRI.