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  1. The GRI Standards focus on the economic, environmental and social impacts of the activities of a company, and hence its contributions – positive or negative – towards sustainable

  2. GRI Standards by language. English is the only authoritative language of the GRI Standards. Authorized translations ensure that the world’s most widely used standards for sustainability reporting are accessible to a diverse global audience. Click to view projected release dates.

  3. The GRI Universal Standards apply to all organizations, and consist of the following: • GRI 1: Foundation 2021 (GRI 1) outlines the purpose of the GRI Standards, clarifies critical concepts, and explains how to use the Standards. It lists the requirements that an organization must comply with to report in accordance with the GRI Standards. It ...

  4. GRI 101: Foundation is the starting point for using the set of GRI Standards. GRI 101 sets out the Reporting Principles for defining report content and quality. It includes requirements for preparing a sustainability report in accordance with the GRI Standards, and describes how the GRI Standards can be used and referenced.

  5. The GRI Standards are structured as a system of interrelated standards that are organized into three series: GRI Universal Standards, GRI Sector Standards, and GRI Topic Standards (see Figure 1 in this Standard).

  6. GRI 404: Training and Education is a topic-specific GRI Standard in the 400 series (Social topics). GRI 101: Foundation is the starting point for using the GRI Standards. It has essential information on how to use and reference the Standards. See Section 3 of GRI 101: Foundation for more information on how to use the GRI Standards,

  7. The GRI Standards are a significantly improved version of the GRI G4 Guidelines and include all the main concepts and disclosures from the GRI G4 Guidelines, together with an improved modular structure, clearer requirements and simpler language.

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