Struttura tecnica della tassonomia di sostenibilità del GRI
Rendere i dati sulla sostenibilità digitali, strutturati e fruibili.
La tassonomia di sostenibilità GRI fornisce un livello digitale agli standard GRI, consentendo alle organizzazioni di riportare i dati di sostenibilità in modo strutturato e leggibile da sistemi automatizzati. Basata su XBRL, la tassonomia favorisce una divulgazione più coerente, comparabile ed efficiente, pronta per l’uso nei sistemi digitali e nei contesti normativi.
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.
Hai bisogno di aiuto?
L'implementazione della rendicontazione digitale può risultare complessa, ma non deve necessariamente esserlo. Noi di Generation Impact Global offriamo:
- Configurazione tecnica e assistenza per l'inserimento
- Linee guida per l'assegnazione dei tag e la convalida
- Integrazione nei vostri flussi di lavoro di reporting
Contatta il nostro team per discutere dell'implementazione della tassonomia . Contattaci.
