Governments worldwide are adopting ESG disclosure requirements in financial regulations and stock exchange listing rules. GRI’s Policymakers Guide provides technical guidance to help governments mandate corporate sustainability reporting while ensuring data consistency and comparability across industries and jurisdictions.

Example: Algeria’s MCPD National Action Plan (2016)

• Algeria’s National Action Plan references GRI to encourage voluntary ESG disclosures, creating a structured pathway for future regulatory mandates. 
• The framework ensures that companies report environmental and social risks in accordance with international standards, improving transparency. 

GRI’s Due Diligence Guide supports regulators in developing corporate due diligence laws that align with: 

• OECD Guidelines for Multinational Enterprises 
• United Nations Guiding Principles on Business and Human Rights (UNGPs) 

These frameworks require companies to assess, prevent, and mitigate risks related to human rights, labor practices, and environmental harm. 

Example: European Union’s Corporate Sustainability Due Diligence Directive (CSDDD)

• The EU CSDDD mandates that large companies conduct risk-based ESG due diligence and disclose their findings using GRI-aligned frameworks.
• This directive ensures that businesses proactively address human rights and sustainability risks across their supply chains. 

GRI’s Tax Transparency Guide helps governments develop corporate tax disclosure rules aligned with: 

• OECD Base Erosion and Profit Shifting (BEPS) recommendations 
• EU’s Public Country-by-Country Reporting (CbCR) Directive 

These frameworks prevent corporate tax avoidance by requiring multinational companies to disclose tax payments in each country of operation. 

Example: European Union’s Public CbCR Directive 

• The EU Public CbCR Directive mandates that large corporations disclose their country-by-country tax payments, ensuring greater transparency in corporate taxation. 
• Many EU businesses align their tax disclosures with GRI Tax Standards, ensuring that tax contributions are traceable and comparable across jurisdictions. 

A GRI and World Benchmarking Alliance (WBA) study analyzed the impact of GRI-aligned sustainability reporting on corporate performance. Key findings include: 

• Companies that disclose ESG data using GRI achieve higher corporate social responsibility (CSR) scores.  
• Publicly listed companies with mandatory GRI disclosures are more likely to improve governance, social responsibility, and transparency. 

Example: Global GRI Adoption in Financial Markets 

• 98.6% of S&P 500 companies publish ESG reports, with many following GRI frameworks to meet investor expectations. 
• Stock exchanges in South Africa, Brazil, and India integrate GRI into listing requirements, ensuring that corporate ESG disclosures remain credible and comparable.