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GRI Universal Standards

International Current 2021

The GRI Standards help organizations understand their outward impacts on the economy, environment, and society, including those on human rights. This increases accountability and enhances transparency on their contribution to sustainable development.​​ The 2016 edition of the GRI Standards was revised in 2021 to strengthen reporting on human rights and environmental due diligence. The revised Universal Standards fully align with authoritative instruments, enabling reporting that adheres to: the UN Guiding Principles on Business and Human Rights; OECD Guidelines for Multinational Enterprises; OECD Due Diligence Guidance for Responsible Business Conduct; ILO International Labor standards; and ICGN Global Governance Principles.

Issuer name

GRI (Global Reporting Initiative)

Issuer notes

GRI (Global Reporting Initiative) is the independent, international organization that helps businesses and other organizations take responsibility for their impacts, by providing them with the world’s most widely used standards for sustainability reporting – the GRI Standards.

More information

The Universal Standards apply to all organizations and comprise three Standards: GRI 1: Foundation 2021, GRI 2: General Disclosures 2021, and GRI 3: Material Topics 2021. The Universal Standards guide reporters on how to report with the Standards, and they contain requirements and reporting principles that all organizations must comply with to report in accordance with the GRI Standards.

Reporting resources

True

Organizations covered by the instrument

All Companies

Industry scope

All/none specified

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

All

ESG coverage- G (Governance)

All

ESG coverage- Eco (Economic & General)

All

Status

Current

Country

International

Region

International

Date of publication

2021

Issuer type

Standard setter

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Voluntary

The geographical scope

International/regional (EU)

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