The Global Reporting Initiative (GRI) reporting standards are the world’s most widely used framework for sustainability reporting. They provide organizations with a comprehensive structure to disclose their environmental, social, and governance (ESG) impacts. Built on global best practices and stakeholder input, the GRI Standards enable transparency, comparability, and accountability across all industries.
Organizations that report using the GRI Standards can enhance stakeholder trust, meet regulatory and investor expectations, and support progress on issues like climate change, social equity, and social and economic impacts. Crucially, the GRI framework is designed to support continuous improvement—helping businesses not just to report, but to evolve.
The GRI reporting process: step-by-step
Reporting with the GRI sustainability reporting standards is a structured process. Below is a breakdown of the main steps organizations typically follow:
1. Preparation
Identify key stakeholders: Start by mapping out who your stakeholders are—employees, investors, customers, suppliers, regulators, communities, etc.
Understand their expectations: Consider what issues matter most to these groups and how they relate to your operations.
Define your reporting boundaries: Clarify which parts of your business will be included in the report (by geography, product, or division) and what time period the report will cover.
Review internal readiness: Assess what ESG data is already being tracked and where you may need to improve systems or processes.
2. Materiality assessment
Engage with stakeholders: Use surveys, interviews, or workshops to understand which sustainability topics are most relevant and significant.
Identify actual and potential impacts: Look at both the positive and negative effects your organization has on people and the environment—directly and through your value chain.
Prioritize topics: Use the insights gathered to decide which sustainability issues are most material to your organization and should be reported on.
At this stage, it’s essential to refer to the GRI Universal Standards—particularly GRI 3: Material Topics, which guides you in determining and documenting your material topics. You’ll also start identifying the appropriate Topic Standards (from the 200, 300, and 400 series) and any relevant Sector Standards for your industry. These Standards form the foundation for the disclosures you’ll make later in the report.
Note that the GRI Standards and reporting criteria are reviewed every three years by the Global Sustainability Standards Board (GSSB), an independent body created by GRI.
3. Data collection
Gather data on each material topic: Collect both qualitative and quantitative data that relates to your impacts and performance.
Use both internal and external sources: This might include HR systems, financial reports, emissions tracking software, or supplier assessments.
Ensure alignment with GRI requirements: Data should be complete, consistent, and collected in accordance with the GRI’s reporting principles such as accuracy, balance, and comparability.
Fill in any gaps: If data isn’t available or systems aren’t robust, begin developing processes to improve future reporting.
4. Report drafting
Structure your report using the GRI framework: Follow the structure laid out in the GRI Universal Standards (GRI 1, 2, and 3), which cover foundations, general disclosures, and material topics.
Describe your management approach: For each material topic, explain your policies, responsibilities, actions, and how you evaluate performance.
Include relevant Topic and Sector Standards: Use disclosures from the GRI 200 (economic), 300 (environmental), and 400 (social) series, and apply Sector Standards where applicable.
Keep your audience in mind: Ensure the content is clear, relevant, and accessible to a range of stakeholders.
5. Review and validation
Internal review: Involve cross-functional teams (e.g. sustainability, legal, HR, finance) to validate the accuracy and completeness of the report.
Seek stakeholder input: Some organizations share draft versions with key stakeholders for feedback, which can increase transparency and trust.
Consider third-party assurance: While not required, external validation or assurance can enhance the credibility of your disclosures.
6. Report publication
Publish in accessible formats: Reports are typically shared as PDFs or web-based interactive documents.
Disclose your use of the GRI Standards: Clearly state that the report has been prepared in accordance with the GRI Standards and include the GRI content index.
Communicate through multiple channels: Share the report on your website, in investor briefings, via press releases, and on social media.
7. Follow-up and continuous improvement
Monitor performance: Track your progress against goals and KPIs outlined in the report.
Collect feedback: Gather responses from internal teams and external stakeholders to identify strengths and areas for improvement.
Improve systems: Use what you’ve learned to strengthen data collection, refine your sustainability strategy, and improve future reports.
Stay updated: The GRI Standards are frequently updated. Make sure your reporting evolves in line with emerging issues and expectations.
GRI – The global leader for sustainability reporting
The GRI reporting process offers a practical, structured way for businesses to measure and communicate their sustainability performance. By following these steps—and anchoring your efforts in the GRI Standards—you can build more transparent relationships with stakeholders, harness the skills capabilities and data to manage your ESG risks and opportunities more effectively, and drive meaningful change. Whether you’re new to sustainability reporting or refining your approach, GRI provides a robust foundation for accountability and improvement.
For more detailed information about the reporting criteria, refer to the GRI website.
