Technical structure of the GRI Sustainability Taxonomy
Making sustainability data digital, structured, and usable.
The GRI Sustainability Taxonomy provides a digital layer to the GRI Standards, enabling organisations to report sustainability data in a structured and machine-readable way. Built on XBRL, the taxonomy supports more consistent, comparable, and efficient disclosure ready for use in digital systems and regulatory environments.
1. What is the Taxonomy Package?
The taxonomy is published as a modular XBRL taxonomy package, containing all technical components needed for implementation:
- Entry point schema (gri_srs_entry_point_2025-06-23.xsd): starting point for software tools
- Element definitions that reflect disclosures from GRI 1, 2, 3 and sector/topic Standards
- Linkbases for labels, references, relationships, and validation logic
- Documentation and supporting metadata
2. Aligned with the GRI Standards
The taxonomy maps directly to the modular GRI Standards structure:
- Universal Standards: GRI 1 (Foundation), GRI 2 (General Disclosures), GRI 3 (Material Topics)
- Sector Standards: Industry-specific reporting
- Topic Standards: Covering economic, environmental, and social impacts
Each GRI disclosure is represented as a tagged element (e.g. gri:LegalName, gri:MaterialTopicsTextBlock), allowing precise digital capture of the information.
3. Built on XBRL: Extensible, Interoperable, Reliable
The taxonomy uses XBRL 2.1, the global open standard for business reporting. This enables:
- Interoperability with software tools and regulatory platforms
- Digital validation using formula linkbases
- Reuse of data across multiple reports and audiences
- Validation rules ensure that required disclosures are completed and data is formatted correctly.
4. Data Types and Labeling
Elements in the taxonomy are assigned clear data types and multilingual labels:
- Data types: string, boolean, decimal, date, textBlock, enumeration
- Multilingual labels: currently English (more may follow)
- Extensible enumerations: used for categorical answers (e.g. legal form, sectors)
5. Validation and Quality Control
- Existence assertions: (e.g. mandatory fields must be filled)
- Value constraints: (e.g. units must be valid, boolean values must be true/false)
- Human-readable messages for validation errors
Example: If StartDateOfReportingPeriod is missing, the system returns:
“The start date of the sustainability reporting period must be provided. Omission is not permitted.”
6. Units, Ratios, and Time
The taxonomy supports:
- Unit types (e.g. kgCO2e/employee, m³, hours)
- Time-bound tagging for disclosures linked to periods
- Intensity ratios (e.g. emissions per revenue)
This enables analysis over time and benchmarking between entities.
7. Outputs and Integration
Once validated, data can be exported as:
- Once validated, data can be exported as: (for regulators and audit trails)
- XML or JSON (for platform APIs and business systems)
This allows organisations to feed sustainability data directly into dashboards, filings, or internal reporting tools.
Download the complete resources for GRI Sustainability Taxonomy.
Need help?
Implementing digital reporting can be complex, but it doesn’t have to be. At Generation Impact Global, we offer:
- Technical setup and onboarding support
- Tagging and validation guidance
- Integration into your reporting workflows
Talk to our team about taxonomy implementation Contact us.
