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. Reporting Period
Disclosure: Start and end date of the reporting period
Taxonomy Elements:
- gri:StartDate0fSustainabilityReporting
- gri:EndDate0fSustainabilityReporting
Validation Rule: Both dates are required. Missing values will trigger an error.
Example Output:
- xml <gri:StartDateOfSustainabilityReporting contextRef=”c1″>2024-01-01</gri:StartDateOfSustainabilityReporting>
2. Organisation Identity
Disclosure: Legal name of the reporting entity
Taxonomy Elements: gri:LegalName
Validation Rule: Required for all reports using GRI 2. Text string must be present.
Example Output:
- xml <gri:LegalName contextRef=”c1″>Generation Impact Global SA</gri:LegalName>
3. Material Topics and Justification
Disclosure: Description of how material topics were selected
Taxonomy Elements:
- gri:DescriptionOfProcessToDetermineMaterialTopicsTextBlock
- gri:ListOfMaterialTopics
Validation Rule: Text block cannot be left empty when GRI 3 is applied.
Example Output:
- xml <gri:DescriptionOfProcessToDetermineMaterialTopicsTextBlock contextRef=”c1″>
We used stakeholder interviews and internal workshops to determine relevant material topics.
</gri:DescriptionOfProcessToDetermineMaterialTopicsTextBlock>
4. Quantitative Metrics with Units
Disclosure: Scope 1 emissions per FTE
Taxonomy Elements: gri:GHGEmissionsScope1PerFTE
Validation Rule: Must include correct unit (e.g. kgCO2e/employee). Numeric value required.
Example Output:
- xml <gri:GHGEmissionsScope1PerFTE contextRef=”c1″ unitRef=”u1″ decimals=”2″>1540.35</gri:GHGEmissionsScope1PerFTE>
5. Stakeholder Engagement
Disclosure: Scope 1 emissions per FTE
Taxonomy Elements: gri:GHGEmissionsScope1PerFTE
Validation Rule: Must include correct unit (e.g. kgCO2e/employee). Numeric value required.
Example Output:
- xml <gri:GHGEmissionsScope1PerFTE contextRef=”c1″ unitRef=”u1″ decimals=”2″>1540.35</gri:GHGEmissionsScope1PerFTE>
Download an illustrative example of a GRI Taxonomy report:
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.
