Global Reporting Initiative (GRI)

What is the GRI?

The Global Reporting Initiative (GRI) is a set of independent, global standards, developed to ensure alignment to public interests, launched in 2000.

The GRI creates a common, global language for organisations to voluntarily report their overall impacts on people and the planet - which enables informed dialogue and decision making around those impacts​. GRI standards ultimately aim to help organizations be transparent and take responsibility for their impacts, to create a sustainable future​

The GRI standards are structured into three different modules:​

  • Universal standards, which apply to all organisations​

  • Sector standards, enabling more consistent reporting on key impacts for particular sectors​

  • Topic standards, which includes standards for the topic of Biodiversity​

GRI experts

If biodiversity is determined to be a material topic for a company, then we have the experience to help report in line with the GRI Biodiversity requirements.​

As the GRI standards develop, we are actively involved in public consultation on new Sector, Topic and General standard requirements, reflecting back questions and clarifications based on our experience with clients.​ As many of our clients report in line with the GRI, we have a detailed understanding of client needs and questions across different sectors.​

We help clients understand and navigate requirements as they change, including holding workshops to review and detail any further actions for clients to maintain their reporting alignment.​

Working with clients on the GRI

We have led clients on their GRI disclosure journeys spanning a wide variety of sectors:


  • Mining
  • Food and beverages
  • Utilities and Renewable energy
  • Textiles and apparel
  • Industrial sectors
  • ... and more

Financial Institutions

  • Banking
  • Insurance
  • Capital markets
  • ...and more

Your GRI disclosure journey: how we can help

The table below illustrates how we can help your business leverage the opportunities available at each stage of the GRI journey through our three-phase approach, with examples of relevant services.




Implement & disclose

SBTN steps: 304-1 304-2, 304-3, 304-5

304-5, 304-6

What you get:
  • Capacity building workshops

  • Identification & prioritization of significant sites

  • Internal readiness preparation (including data collation)

  • Gap analysis

  • Define the state of biodiversity, identify direct drivers of loss and management of impacts in line with GRI and/or other reporting frameworks(e.g.CDP, CSRD, ISSB, SBTN, TNFD)
  • GRI-aligned nature strategy and stakeholder engagement
  • Report preparation for public or internal disclosure and roadmaps for future disclosure iterations

  • Defined biodiversity action plans, including KPIs and monitoring in alignment with GRI

Example service: e.g. Nature Disclosure Readiness e.g. Footprinting services e.g. Impact investment or Strategy services e.g. On the ground support




Are GRI standards mandatory?

Disclosure in accordance with GRI standards is currently voluntary, but it can be used to comply with other mandatory environmental reporting regulations. For example, the GRI’s standards are designed to support mutual disclosure under other frameworks (such as TNFD and CDP).

Are GRI reports public?

Until April 2021, disclosures made to GRI were publicly available, but this has since been discontinued by the organization. This means there is no longer a publicly available database containing details of all company reports by default. Although companies must notify GRI of the use of their standards and reports can still be registered, many companies now choose instead to publish their GRI reports on their own website.

How does GRI compare with other frameworks, like ISSB, CDP and ESRS?

GRI aims to align with other reporting standards and frameworks. This means if reporting is done under TNFD for example, GRI questions can be addressed by linking them to the TNFD report. In order to support this, the GRI requirements are not prescriptive and are often open to different methods being used – as long as the method is clearly outlined and documented. For example, for biodiversity there is a requirement to provide details of the location of sites with the most significant impact on biodiversity. The definition of ‘significant impact’ is not prescribed by the GRI standards: as long as the methodology is described, then the definition of ‘significant impact’ is open to interpretation.​