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Definition

GRI Standards

The GRI Standards give organizations a common structure for disclosing their most significant impacts on people, the environment and the economy.

What are the GRI Standards?

GRI uses Universal, Sector and Topic Standards. GRI 1 sets rules and claim language. GRI 2 covers your profile, reporting, governance, policies and stakeholder engagement. See Keslio's GRI guide.

Why do the GRI Standards matter to you?

Customers, investors or parent groups may ask for a GRI report or disclosure. Selected disclosures do not make a complete report.

How do the GRI Standards work?

Identify material impacts, check the Sector Standard, then select relevant Topic disclosures.

  • GRI 302 covers energy consumption, intensity, reductions and product energy; GRI 303 covers water withdrawal, discharge, consumption, impacts and management.
  • GRI 305 covers Scope 1, 2 and 3 emissions, intensity, reductions, ozone-depleting substances and air emissions; GRI 306 covers waste generation, impacts, diversion and disposal.
  • GRI 308 covers supplier environmental assessment and negative impacts; GRI 403 covers worker health and safety management and performance; GRI 414 covers supplier social assessment and negative impacts.

From 1 January 2027, GRI 103 supersedes GRI 302. On the same date, GRI 102 supersedes GRI 305 Requirement 1.2 and Disclosures 305-1 through 305-5; GRI 305-6 and 305-7 remain.

What mistakes should you avoid?

  • Calling selected disclosures "in accordance."
  • Reporting unrelated Topic Standards.
  • Sending figures without a content index.
  • Ignoring the 2027 publication-date transition.

Are the GRI Standards mandatory?

Not by themselves. A law, contract or parent-group instruction can make their use mandatory for your organization.

What do "in accordance" and "with reference" mean?

"In accordance" needs all nine GRI 1 requirements. "With reference" needs a content index, statement of use and notice to GRI.

Example

Suppose a food and beverage processor in the Philippines receives a customer request for GRI 303-3, 305-1, 305-2 and 306-3 for the year ended 31 December 2026. It supplies four disclosure responses and maps all four in its GRI content index: four requested minus four mapped equals zero missing. Because this does not satisfy all nine GRI 1 requirements, the processor does not claim that its report is “in accordance.” It instead includes the required “with reference” statement in the content index and notifies GRI.

Where it comes up

GRI 1 section 3 test for an in-accordance statementGRI 1: Foundation 2021, section 3, Requirements 1-9GRI 1 conditions for reporting selected information with referenceGRI 1: Foundation 2021, Reporting with reference, requirements (a)-(c)GRI 2 general information about the organization and its reportingGRI 2: General Disclosures 2021, Disclosures 2-1 through 2-30

Related terms

Sustainability Reporting

Sustainability reporting is the process of publishing evidence-backed information about a company's environmental, social, and governance impacts, risks, opportunities, policies, targets, and performance for a defined period and business boundary.

Materiality

Materiality is the test a company uses to decide which sustainability topics matter enough to manage or report because they could affect its finances, reflect significant impacts on people or the environment, or both.

GHG Protocol

The GHG Protocol is a suite of standards for deciding which greenhouse gas emissions belong in a company inventory, classifying them as Scope 1, 2 or 3, calculating them, and reporting the methods and boundaries used.

ESRS (European Sustainability Reporting Standards)

ESRS tell companies reporting under the CSRD which sustainability information to disclose and how to document material impacts, financial risks, governance, strategy, policies, actions, metrics, and targets.

Sources

  • Global Reporting Initiative

    Standard structure, material-topic selection, the nine in-accordance requirements, and the with-reference requirements

    2026-08-20

  • Global Reporting Initiative

    GRI 302 energy disclosures and supersession by GRI 103 from 1 January 2027

    2026-08-20

  • Global Reporting Initiative

    GRI 305 disclosures and the limited supersession of Requirement 1.2 and Disclosures 305-1 through 305-5 by GRI 102

    2026-08-20

Last verified 2026-08-20

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GRI Standards Definition | Keslio