GRI Reporting Software, from a licensed GRI partner

One platform for the whole GRI report, not just the data.

Generation Impact Global is a Swiss software company licensed by GRI and listed on GRI’s official Licensed Software and Tools Partners directory. Collect, validate, track and report every GRI disclosure in one place. You can then reuse the same data across different frameworks inside the system without collecting it twice.

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Generation Impact Global e GRI

Logo of the Global Reporting Initiative, a framework for companies to report economic, environmental, and social impacts

Why organisations choose Generation Impact Global for GRI

Licensed by GRI

We are a Swiss software company licensed by GRI and listed on GRI’s official Licensed Software and Tools Partners directory, so you are reporting on a platform built directly against the Standards.

One system, not several

Collection, validation, tracking and reporting sit in a single platform, rather than being stitched together across separate tools.

Secure by design

The platform is ISO 27001 certified and GDPR compliant, with encryption, access controls and full audit traceability.

Part of the reporting community

We are members of Swiss Sustainable Finance and Eurosif, and a Friend of EFRAG contributing to European sustainability reporting.

Cosa dicono i nostri clienti della nostra soluzione

«(…) Il software di GIG ha svolto un ruolo fondamentale nel trasformare il nostro approccio alla sostenibilità, fornendoci strumenti affidabili che ottimizzano i nostri processi di raccolta, analisi e rendicontazione dei dati. (…)»

UMK logo

United Manganese of Kalahari (UMK)

Malcolm Curror (amministratore delegato)

«La soluzione di GRI ha superato le aspettative! Inoltre, il team si è dimostrato professionale, efficiente e attento a ogni minimo dettaglio. Li consiglio vivamente per la loro qualità, affidabilità ed eccellente servizio clienti.»

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DataPack S.A. de C.V.

María Guerrero (Responsabile ESG)

For a worked example, see how Xlife Sciences AG produced its GRI-aligned ESG report across 11 portfolio companies on our platform.

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Che cos'è il GRI?

The Global Reporting Initiative (GRI) is an independent, not-for-profit organisation that sets the world’s most widely used sustainability reporting standards. The GRI Standards give organisations a common global language for reporting their impacts on the economy, the environment and people, whether in a standalone sustainability report or an integrated ESG report.

According to GRI, the Standards are used by more than 10,000 reporters across over 100 countries. GRI’s June 2026 research found that it remains the top choice for sustainability reporting worldwide, with adoption growing fastest across Asia and the Global South.

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Understand your climate impact through the GRI

GRI planet

Connecting GRI with the SDGs

Approvato dalle borse valori

Gli standard della Global Reporting Initiative (GRI) sono ampiamente riconosciuti dalle borse valori e dagli organismi di regolamentazione di tutto il mondo, a conferma della loro importanza nella rendicontazione di sostenibilità. A partire dal 2023, circa il 96% delle borse valori a livello globale fa riferimento al quadro di riferimento GRI nelle proprie linee guida in materia ambientale, sociale e di governance (ESG).

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Riconoscuto dai responsabili politici

La Global Reporting Initiative (GRI) collabora con i responsabili politici di tutto il mondo per sviluppare politiche efficaci e quadri normativi che allineino le informazioni fornite dal settore privato agli obiettivi di sviluppo sostenibile. Attraverso il dialogo con i governi, le autorità di regolamentazione dei mercati e le borse valori, la GRI promuove l'integrazione della trasparenza e delle informazioni sulla sostenibilità nelle leggi, nei regolamenti e nei requisiti di quotazione.

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The GRI Content Index is a structured table included in a sustainability report that shows exactly where each required GRI disclosure is reported. It acts as a navigation and transparency tool, allowing readers, auditors, investors, and regulators to quickly verify your disclosures.

For reports prepared in accordance with the GRI Standards, the Content Index is a mandatory component.

Impatto

Efficienza e impatto

La rendicontazione GRI aiuta le organizzazioni a valutare, gestire e comunicare il proprio impatto sulla sostenibilità in modo strutturato e trasparente.

Trust

Fiducia e credibilità

Con l'aumentare dell'attenzione da parte di investitori, autorità di regolamentazione e parti interessate, le organizzazioni che forniscono informazioni ESG chiare e basate sui dati possono rafforzare la propria reputazione e attrarre investimenti a lungo termine.

Advantage

Vantaggio competitivo

Le organizzazioni che adottano i principi GRI sono in una posizione migliore per soddisfare i requisiti normativi, gestire i rischi e integrare la sostenibilità nella propria strategia aziendale.

Il GRI rende accessibile la rendicontazione ESG anche a chi ha un'esperienza limitata, fornendo una struttura chiara e flessibile. Le organizzazioni possono scegliere se allinearsi pienamente agli standard GRI oppure utilizzarli come riferimento.

Il GRI rende accessibile la rendicontazione ESG anche a chi ha un'esperienza limitata, fornendo una struttura chiara e flessibile. Le organizzazioni possono scegliere se allinearsi pienamente agli standard GRI oppure utilizzarli come riferimento.

Begin by identifying the most relevant ESG topics based on industry impact, business priorities, and stakeholder expectations. The framework provides a structured approach, guiding the process of data collection, GRI disclosure, and report creation.

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Understand the structure

The GRI Standards are built as a modular system of three parts, meant to be used together:

  • GRI 1: Foundation – The starting point for every report. It explains how to use the Standards and sets out the reporting principles.
  • GRI 2: General Disclosures – Standard information every organization reports, regardless of sector (governance, strategy, stakeholder engagement, etc.).
  • GRI 3: Material Topics – Guides how you identify and report on the topics most significant to your organization.
  • Sector Standards vs. Topic Standards
    • Sector Standards address the specific impacts typical of an industry (e.g., mining, oil & gas, agriculture) and help narrow down which topics are likely material.
    • Topic Standards cover individual subjects (e.g., emissions, anti-corruption, occupational health) and are used to report on whichever topics you determine are material.

Declare the reporting approach

Organizations can declare their ESG report as “In accordance”, or “With reference”.

‘In accordance’ with the GRI Standards

This indicates full compliance with the GRI Standards requirements. 

‘With reference’ to the GRI Standards

This indicates partial use of the GRI Standards, focusing on specific topics. 

Material topics

If reporting “in accordance with,” identify and prioritize the sustainability topics that matter most, based on your organization’s actual and potential impacts on the economy, environment, and people. GRI 3: Material Topics guides this process, which typically involves reviewing peer reports and industry guidance, engaging internal teams and external stakeholders, and scoring topics by significance. (If reporting “with reference to,” you can instead select specific topics of interest without running a full assessment.) Material topics reflect significant impacts on the economy, environment, and people, including human rights: 

  • Engage Stakeholders – Consult with internal and external stakeholders to understand their concerns and expectations.
  • Assess Impacts – Evaluate the organization’s activities to identify significant economic, environmental, and social impacts.
  • Prioritize Topics – Focus on topics that are most significant to stakeholders and the organization’s sustainability context.

The GRI Standards: how they are structured

The GRI Standards are a modular system that applies to any organisation, large or small, private or public. There are three types.

  • Universal Standards (GRI 1, GRI 2, GRI 3). These apply to every organisation. GRI 1 sets out the purpose and the reporting principles, GRI 2 covers general disclosures about the organisation’s profile and governance, and GRI 3 guides how you identify and manage material topics. The revised Universal Standards were published in October 2021 and took effect for reporting from 1 January 2023.
  • Sector Standards help you report the impacts typical of your industry more consistently, and make it easier to identify what is likely to be material.
  • Topic Standards set out the disclosures relevant to a particular topic, such as emissions (GRI 305), occupational health and safety, or anti-corruption.

Collect and prepare your ESG report

Gather qualitative and quantitative data for each material topic from internal systems (HR, finance, operations) and external sources (suppliers, audits). Apply GRI’s core reporting principles: accuracy, balance, clarity, comparability, completeness, and timeliness. Compile a GRI content index, a reference table showing exactly where each disclosure appears then publish the report, whether standalone or as part of a broader annual report.

Review and improve

GRI reporting is an ongoing cycle, not a one-time exercise. Use insights from each report to refine data collection, update material topics, and track progress year over year.

Managing GRI disclosures across teams, years, and reporting cycles shouldn’t mean digging through spreadsheets or scattered files. Our GRI reporting database gives your organisation one central place to answer, store, and track every disclosure. Built to follow official GRI criteria from day one.

Piano d'azione

Creare, assegnare e monitorare le azioni mirate per risolvere i problemi o raggiungere gli obiettivi, garantendo la responsabilità e il controllo dei progressi.

Richiedi revisioni e approvazione

Stabilire canali di comunicazione chiari con i membri del team, i manager, le società in portafoglio e i fondi per soddisfare tutti i requisiti.

Assegnare le note informative

Delegare e gestire le comunicazioni e le responsabilità all'interno del flusso di lavoro per una supervisione semplificata dei processi.

Gestione dei rapporti

Generare, organizzare e monitorare i report in modo efficiente, favorendo un processo decisionale basato sui dati e il monitoraggio della conformità.

Linee guida del TCFD

Scopri la metodologia TCFD per comprendere appieno il processo di rendicontazione e consulta il materiale di supporto.

Interoperabilità

Collega i dati compatibili tra i vari framework e i report, risparmiando tempo e migliorando l'efficienza dell'acquisizione dei dati.

GRI materiality

GRI materiality is the foundation of any solid GRI report. It’s how you decide which topics actually matter to your business and stakeholders.

If you’re still working out what’s material to your organization, our GRI materiality assessment tool can help.

Most organisations report under more than one framework. Data collected for GRI maps directly to overlapping disclosures in ESRS, SFDR and ISSB, so you enter it once and report it many times. For example, GRI 305 emissions data maps to ESRS E1-6, and GRI 405-1 diversity data maps to ESRS S1-15.
Our pre-built mappings keep the numbers consistent across every framework.

Many organisations also report under other frameworks, so it helps to be clear on how they differ. GRI reports your impact on the world. The investor-focused frameworks report how sustainability affects enterprise value. They are built to work together.

GRI and the IFRS Foundation confirmed in May 2026 that GRI and ISSB Standards are complementary, and that organisations can report efficiently using both.

StrutturaMateriality basisDestinatari principaliStato
GRIImpact materiality, covering the economy, environment and peopleMulti-stakeholder, including investors, regulators and civil societyVolontario
ESRS (CSRD)Doppia rilevanzaEU regulators and stakeholdersMandatory in the EU, and built for high interoperability with GRI
ISSB / IFRS S1 and S2Financial materiality, focused on enterprise valueInvestitoriVoluntary baseline, adopted by a growing number of jurisdictions
SASBFinancial materiality, by industryInvestitoriNow consolidated under the ISSB
See how interoperability works

GRI is developing a digital taxonomy for the GRI Standards, which turns disclosures into a structured, machine-readable data model using XBRL. Our platform supports digital, tagged GRI reporting, so your reports stay human-readable while machines can process them too.

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Illustrazione del processo della tassonomia di sostenibilità GRI, che mostra l'organizzazione digitale e l'interconnessione dei dati di sostenibilità per una rendicontazione efficace a cura di Generation Impact Global

1. What is the definition of GRI?

2. Is GRI reporting mandatory?

3. Esiste una scadenza per l'adeguamento alle linee guida GRI?

4. Si tratta di un software ufficiale GRI?

5. Qual è la differenza tra «In Accordance» e «In Reference»?

6. Lo strumento supporta requisiti qualitativi e quantitativi?

7. What is the difference between GRI and integrated reporting?

GRI focuses specifically on sustainability and ESG impacts, using detailed, standardized disclosures. Integrated reporting takes a broader view, showing how sustainability, financial, and strategic factors together create value for the business over time.

8. How does GRI compare with ESRS, ISSB and SASB?

Report against the GRI Standards with confidence

See how quickly GRI reporting can move when collection, validation and disclosure all live in one licensed platform.
Start free, or book a demo to see the full platform.

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