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Initiated by the Global Sustainability Standards Board (GSSB) in 2019, the project aimed to review the GRI Universal Standards, which consist of GRI 101: Foundation 2016, GRI 102: General Disclosures 2016 and GRI 103: Management Approach 2016, to improve the quality and consistency of sustainability reporting as well as how organizations use ...
GRI offers reporting organizations a comprehensive princi-ple-based framework to guide them to create high quality, relevant and reliable disclosures. GRI also offers universal and topic-specific reporting standards. The GRI Universal Standards include disclosures about the organization’s specific context, such as its governance,
This exposure draft of the Universal Standards: GRI 101, GRI 102, and GRI 103 has been published for public comment by the Global Sustainability Standards Board (GSSB), the independent standard setting body of GRI.
This document contains the complete set of GRI Sustainability Reporting Standards (GRI Standards) and the GRI Standards Glossary. It includes the most recent versions of the Standards available as of 28 June 2018. The full contents of each Standard have been incorporated, including the original formatting and page numbering.
GRI Sustainability Reporting Standards, which represent the most widely used reporting framework set by companies and organisations globally. In this document, we outline the main features of the GRI Sustainability Reporting Standards, together with guidance on how to get started with reporting, and other useful links.
21 Ιουν 2024 · GRI 101 (Foundation): GRI 101 outlines the basic principles and requirements for using GRI standards. The key points of GRI 101 include: Reporting Principles: These principles ensure that the reports are accurate, balanced, clear, comparable, and reliable.
8 Φεβ 2021 · 19 The reporting principles are fundamental to achieving high-quality sustainability reporting. The 20 organization is required to apply the reporting principles to be able to claim that it has prepared 21 information in accordance with the GRI Standards (see Section 3.1 of this Standard).
