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GRI Standards 2021 - Universal and Topic-Specific Sustainability Reporting Framework

The Global Reporting Initiative (GRI) Standards provide the most widely used global framework for sustainability reporting. The GRI Universal Standards…

What GRI Standards 2021 - Universal and Topic-Specific Sustainability Reporting Framework requires

The Global Reporting Initiative (GRI) Standards provide the most widely used global framework for sustainability reporting. The GRI Universal Standards (GRI 1, 2, 3) require all organisations to disclose their governance, strategy, material topics, and stakeholder engagement approach. Topic-specific standards (GRI 200 Economic, GRI 300 Environmental, GRI 400 Social) require disclosures on identified material topics. GRI 3 Materiality is a double materiality concept covering impacts on people and environment (inside-out) and financial risks to the organisation (outside-in). Over 10,000 organisations in 100+ countries report using GRI.

Pillar: Sustainability & ESG · Authority: Global Reporting Initiative (GRI) · Version: 1.0.0 · Last updated:

Primary source: https://www.globalreporting.org/standards/

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