Talk to an expert

Select a regulation to view

View Regulations
Overview
California Climate Corporate Data Accountability Act (CCDAA)
CDP Reporting Framework
Corporate Sustainability Reporting Directive (CSRD)
International Financial Reporting Standards (IFRS) S1 and S2
Partnership for Carbon Accounting Financials (PCAF)
Understanding the Global Reporting Initiative (GRI)

The Global Reporting Initiative (GRI) Standards are a widely recognized framework for sustainability reporting, helping organizations measure and disclose their environmental, social and governance (ESG) impacts. Developed by the Global Reporting Initiative, the GRI Standards provide a comprehensive framework that enables businesses to report transparently on their ESG impacts and align with global sustainability reporting trends.

Although voluntary, the standards are used worldwide to demonstrate a company’s commitment to transparency, accountability and responsible business practices. Adopting the GRI framework can strengthen corporate reputation, improve the disclosure of ESG impacts for stakeholders and appeal to socially responsible investors. The framework also helps organizations identify opportunities to improve sustainability performance, although implementation may require dedicated resources for data collection, reporting and stakeholder engagement.

  • Large multinational enterprises across manufacturing, energy, chemicals, technology, retail, financial services and logistics that undertake GRI reporting to disclose sustainability performance and ESG data reporting to stakeholders.
  • Mid-market and privately held companies, particularly those in regulated or high-impact sectors, use the GRI framework to report sustainability performance and strengthen transparency through ESG data reporting.
  • Small to medium-sized enterprises with global supply chains that may adopt GRI reporting to align with customer or investor expectations, often carrying out a GRI materiality assessment to determine which sustainability topics matter most to stakeholders.
  • GRI reporting deadlines are not universal and typically vary depending on regulatory regimes, investor expectations and corporate reporting cycles. Organizations undertaking GRI reporting must also consider GRI compliance, ensuring their sustainability disclosures align with relevant regulations, stakeholder requirements and broader ESG reporting expectations.

GRI requires organizations to report how they identify, assess and manage their actual and potential impacts on the environment, people and the economy, prioritising those that are material. These sustainability disclosure requirements help ensure transparent reporting on key ESG impacts and performance areas, including:

  • Scope 1 emissions, Scope 2 emissions and Scope 3 emissions
  • Energy consumption
  • Hazardous and non-hazardous waste
  • Recycling and recovery
  • Materials and packaging

Implementing the GRI may require resources for data collection, reporting and stakeholder engagement. Sphera supports organizations in adopting the GRI methodology and strengthening GRI reporting by:

  • Building capacity on the GRI standard and reporting requirements.
  • Explaining the GRI framework and methodology for effective sustainability reporting.
  • Conducting a materiality assessment to identify key sustainability issues.
  • Collecting and analysing ESG data, including carbon emissions reporting and broader environmental, social and governance performance metrics.
  • Preparing a sustainability report aligned with the GRI Standards.

Sphera has been a GRI Partner since 2005 and a Licensed Software and Tool Partner since 2018.

Whether you’re preparing your first GRI reporting submission, looking to improve your next report or need support reporting on Scope 1, Scope 2 and Scope 3 emissions, Sphera can help. Our experts support organizations with data collection, analysis and reporting to ensure accurate disclosure across key sustainability and ESG areas. We can review your report, help you gather the right information and ensure your GRI reporting meets stakeholder expectations. Contact us to learn more.

Talk to an expert

Fill out the form and we will get back to you to discuss your Global Reporting Initiative needs.