The GRI (Global Reporting Initiative) Standard is the most widely used framework for sustainability reporting. It enables organizations to communicate their impact on economic, social, and environmental issues in a structured and comparable way 🌍. It is broadly accepted by companies, governments, and regulatory bodies worldwide, especially in Europe.
Universal Standards
These are mandatory for any organization using GRI. They include general principles and content, and guidance on how to determine material topics.
Topic-specific Standards
These dive deeper into specific issues such as energy, emissions, occupational health, training, or diversity 👩💼.
Sector Standards
These help report impacts specific to sectors like oil, agriculture, mining, etc.
Materiality Analysis
Identify the most important topics based on their economic, environmental, and social impact, and the views of stakeholders (employees, customers, investors, etc.) 🔍.
Report Preparation
Draft the sustainability report based on the applicable standards. It includes data, actions, and targets related to material topics 📝.
Verification and Publication
External auditing of the report is recommended, followed by clear, visual, and accessible publication. Translating the report can facilitate communication with international stakeholders 🌐.
It improves the company’s reputation ✅, promotes transparency and social responsibility, and facilitates decision-making both internally and externally. Additionally, it is compatible with ISO 26000 and other environmental and quality management systems.