Global Reporting Initiative (GRI) Sustainability Reporting Guidelines


GRI is an international independent organization that has pioneered corporate sustainability reporting since 1997. Its Sustainability Reporting Guidelines have been widely taken up by companies and other organisations world-wide since the 2000s. GRI helps businesses, governments and other organizations understand and communicate the impact of business on critical sustainability issues such as climate change, human rights, corruption and many others. With thousands of reporters in over 90 countries, GRI provides the world’s most trusted and widely used standards on sustainability reporting, enabling organizations and their stakeholders to make better decisions based on information that matters. Currently, 39 countries and regions reference GRI in their policies.

The GRI is built upon a unique multi-stakeholder principle, which ensures the participation and expertise of diverse stakeholders in the development of its standards. GRI’s mission is to empower decision-makers everywhere, through its standards and multi-stakeholder network, to take action towards a more sustainable economy and world. GRI is committed to continuously improving and increasing the use of the Guidelines, the 4th (G4) version of which was launched in 2013. As of 2016 the G4 Guidelines is transitioning to GRI Sustainability Reporting Standards (GRI Standards), a process led by the GRI’s new Global Sustainability Standards Board (GSSB). The GRI Standards continues to include widely recognized international norms and normative frameworks on sustainability such as the United Nations Guiding Principles on Business and Human Rights, the ILO Conventions, the UN Global Compact Ten Principles, the OECD Guidelines for Multinational Enterprises.


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

Type of instrument


Mandatory or voluntary

The geographical scope

International/regional (eg. EU)

Project Partners