What is it?
Reporting standard issued or operated by Global Sustainability Standards Board.
Regulatory recognitionReferenced by ESRS (interoperability), IDX/POJK 51, JSE guidance
Standards & schemes · Reporting standard
GRI Standards
Global Sustainability Standards Board
Which version is current?
Profile version 2. Official information last verified 22 August 2026.
Who and what does it cover?
- Geography
- Global
- Sectors
- All sectors
- Scope
- Company / group
What does it require?
The world's most-used impact-reporting framework: universal standards (GRI 1-3) plus topic standards covering impacts on economy, environment and people, on an impact-materiality basis.
What it does not demonstrateUsing this framework does not by itself verify data accuracy, legal compliance or sustainability performance.
How is conformity assessed?
Report-level assurance optional
Grievance mechanismGRI due process
Who makes the decision?
Global Sustainability Standards Board
Assurance arrangementReport-level assurance optional
Chain of custody
Not specified in this profile
ISEAL membershipNot specified in this profile
Conditional relationships
Claims it may support
A relationship does not mean that the standard proves or validates every use of a claim.
Sustainable companyProvides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verifiedCommitted to sustainabilityProvides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verifiedIndependently verified sustainability reportProvides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verified
Legal context
Laws referencing it
Corporate Sustainability Reporting Directive (CSRD)EU · Referenced by law · Editor to confirm the provision and purpose of the reference.POJK 51/2017 — Sustainable FinanceIndonesia · Referenced by law · Editor to confirm the provision and purpose of the reference.JSE Sustainability & Climate Disclosure GuidanceSouth Africa · Referenced by law · Editor to confirm the provision and purpose of the reference.
Dictionary
Dictionary concepts
No reviewed dictionary cross-link is published.
Version record
What has changed
- Version 2Initial profile published after recorded site-owner/editor review of the complete standards batch.
- Version 1Initial private editorial draft imported from the reviewed standards handover.
Last verified 22 August 2026. This neutral profile is informational and does not recommend, rank or endorse the standard.