The GRI Standards enable any organization – large or small, private or public – to understand and report on their impacts on the economy, environment and people in a comparable and credible way, thereby increasing transparency on their contribution to sustainable development. In addition to companies, the Standards are highly relevant to many stakeholders – including investors, policymakers, capital markets, and civil society.
The Standards are designed as an easy-to-use modular set, delivering an inclusive picture of an organization’s material topics, their related impacts, and how they are managed.
- The Universal Standards – now revised to incorporate reporting on human rights and environmental due diligence, in line with intergovernmental expectations – apply to all organizations;
- The new Sector Standards enable more consistent reporting on sector-specific impacts;
- The Topic Standards – adapted to be used with the revised Universal Standards – list disclosures relevant to a particular topic.
