What GRI 1: Foundation (2021) requires
GRI 1: Foundation 2021 is the core standard in the Global Reporting Initiative (GRI) framework that establishes the foundational concepts, principles, and requirements organizations must follow when reporting on their environmental, social, and governance (ESG) impacts. GRI 1 introduces the concept of 'double materiality' through its impact materiality focus - organizations must report on their significant impacts on the economy, environment, and people, regardless of whether those impacts are financially material to the organization. GRI is used by over 10,000 organizations globally and is required or referenced by the EU Corporate Sustainability Reporting Directive (CSRD), the UN SDGs monitoring framework, and stock exchange ESG disclosure requirements in over 50 markets. Organizations using GRI must make a statement of use specifying which GRI Standards were used and the reporting period covered; false or misleading GRI claims expose organizations to greenwashing liability.
Pillar: Sustainability & ESG · Authority: Global Reporting Initiative (GRI) · Version: 1.1.0 · Last updated:
Primary source: https://www.globalreporting.org/standards/
SHA-256 integrity: 120e74117986739fe22a0ae368da3cc3ee8c10d54dc65f0f9ecc263ef8ff3881
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