How to use the GRI Standards for ESG reporting
The GRI Standards give organisations a common framework for reporting their environmental, social and governance (ESG) impacts. This guide sets out the steps, from understanding the structure to declaring how fully you have used the Standards.
1. Understand the structure of the GRI Standards
The GRI Standards are modular and come in three series.
Universal Standards
These apply to every organisation:
- GRI 1: Foundation 2021
Provides the purpose, system, and reporting principles of the GRI Standards.
- GRI 2: General Disclosures 2021
Covers the organisation’s structure, governance and practices.
- GRI 3: Material Topics 2021
Guides organisations in identifying and reporting their material topics.
Sector Standards
Tailored for specific industries, these standards highlight sector-specific impacts and guide relevant disclosures.
Topic Standards
Focused on specific ESG topics, these standards provide detailed disclosures for each identified material topic.
2. Determine your material topics
Material topics are the areas where your organisation has its most significant impacts on the economy, the environment and people, including their human rights. GRI 3 sets out how to identify them.
Engage stakeholders
Consult with internal and external stakeholders to understand their concerns and expectations.
Assess impacts
Review your activities, products and business relationships to find the significant economic, environmental and social impacts.
Prioritise topics
Focus on the topics that matter most, based on the significance of the impact.
Related pages
- GRI reporting software overview
- GRI Sustainability Taxonomy
- GRI for capital markets
- GRI for policy making
Start reporting with GRI in one platform.
Start free3. Apply the relevant Standards
Once material topics are identified:
Universal Standards
Apply GRI 1, GRI 2, and GRI 3 to provide a foundation and general disclosures.
Sector Standards
If available for your industry, use the relevant Sector Standard to address sector-specific impacts.
Topic Standards
For each material topic, use the corresponding Topic Standard to guide specific disclosures.
4. Prepare the report
Compile the information following the GRI Standards’ structure:
- Introduction
Outline the organisation’s commitment to sustainability and the purpose of the report.
- General Disclosures
Provide your profile, governance and stakeholder engagement, as set out in GRI 2.
- Material Topics
For each material topic, disclose management approaches and specific metrics as outlined in the relevant Topic Standards.
Report in line with GRI’s reporting principles: accuracy, balance, clarity, comparability, completeness, sustainability context, timeliness and verifiability.
5. Declare your reporting approach
GRI lets you state how fully you have used the Standards:
‘In accordance’ with the GRI Standards
You have met all the requirements for reporting in accordance. This is the more complete option.
‘With reference’ to the GRI Standards
This indicates partial use of the GRI Standards, focusing on specific topics.
6. Review and improve
After publishing the ESG report:
Seek feedback
Gather input from stakeholders to identify areas for improvement.
Continuous improvement
Use the feedback to enhance future reporting processes and sustainability performance.
