Two-minute brief
GRI Standards requirements explained: video brief
A two-minute brief on what reporting in accordance with the GRI Standards requires.
Key takeaways
- Reporting in accordance requires all nine GRI 1 requirements.
- GRI 1 sets eight reporting principles, including balance and verifiability.
- GRI 2 covers the organisation; GRI 3 covers material topics.
- Sector Standards guide which topics are likely material.
- GRI is notified of reports but does not certify them.
The nine requirements of GRI 1
Reporting in accordance with the GRI Standards means meeting the nine requirements of GRI 1: apply the reporting principles, report the disclosures in GRI 2, determine material topics, report the disclosures in GRI 3, report the Topic Standard disclosures for each material topic, give reasons for omission, publish a GRI content index, provide a statement of use and notify GRI. Reporting with reference, for an organisation that cannot yet meet all nine or uses selected standards for a specific purpose, requires only the index, the statement of use and the notification. This short film walks through those requirements.
GRI 1, Foundation 2021, sets the key concepts, impact, material topics, due diligence and stakeholder, and eight reporting principles: accuracy, balance, clarity, comparability, completeness, sustainability context, timeliness and verifiability.
GRI 2, GRI 3 and the topic disclosures
GRI 2, General Disclosures 2021, covers the organisation and its reporting practices, activities and workers, governance, strategy, policies and practices, and stakeholder engagement. GRI 3, Material Topics 2021, sets out how to determine material topics and the disclosures on each one, including how it is managed. Sector Standards describe the topics likely to be material in a sector, and Topic Standards provide the disclosures for each topic, from emissions and water to labour practices and human rights; new Topic Standards on biodiversity, climate change and energy are being phased in.
The Universal Standards 2021 have been in effect since 1 January 2023. The GRI Standards apply to organisations of any size or sector that publish, or are asked for, a sustainability report. GRI does not certify reports or organisations; it is notified of a report but does not approve or verify it, and external assurance is recommended but not required.
Reporting in accordance with the Standards means meeting all nine requirements of GRI 1, from the reporting principles and every GRI 2 disclosure to the content index, the statement of use and the notification to GRI; an organisation that cannot yet meet them reports with reference to the Standards. Sector Standards apply where they exist.
GRI Standards at a glance
- Purpose
- Public reporting of an organisation's most significant impacts on the economy, the environment and people, including their human rights, for all stakeholders
- Relevant to
- Organisations of any size or sector that publish, or are asked for, a sustainability report: listed companies, exporters, suppliers to large buyers and subsidiaries of reporting groups
- Edition
- Universal Standards 2021 (GRI 1, 2 and 3), in effect since 1 January 2023; Sector Standards GRI 11 to 14 in revised V1.1 versions; Topic Standards, with GRI 101 Biodiversity in effect from 2026 and GRI 102 Climate Change and GRI 103 Energy from January 2027
- Certification
- None. GRI does not certify reports or organisations; a report states that it was prepared in accordance with, or with reference to, the GRI Standards, and external assurance is recommended by GRI but not required
- Sterling's role
- Reporting readiness, the GRI 3 materiality assessment, data and evidence, report and content index preparation, assurance readiness, Effivity and training, then Sustain™
- Cost and timing
- Total investment for GRI reporting depends on the current maturity of your processes, the scope, locations and number of employees. The process typically takes 4 to 8 months
GRI Standards: questions people ask
Can an organisation be GRI certified?
No. GRI does not certify organisations or reports. A report states in its statement of use that it was prepared in accordance with, or with reference to, the GRI Standards, and the organisation notifies GRI. GRI certifies individual professionals, licenses software and checks content indexes through its Content Index Service; none of these certifies the report or the organisation.
What is the difference between reporting in accordance with and with reference to the GRI Standards?
In accordance means all nine requirements of GRI 1 are met, from the reporting principles and every GRI 2 disclosure to the content index, the statement of use and the notification to GRI. With reference is for an organisation that cannot yet meet all nine or uses selected standards for a specific purpose; it requires only the content index, the statement of use and the notification, and cannot be called in accordance.
Is external assurance required for a GRI report?
No. GRI recommends external assurance from competent, independent providers, and Disclosure 2-5 asks each reporter to describe its policy and practice for seeking it, but the decision is the organisation's unless a regulator, lender or customer requires it. Providers typically work under ISSA 5000, ISAE 3000 (Revised) or AA1000AS v3. Sterling prepares the report and the evidence; Sterling does not provide the assurance.
Do we have to use a Sector Standard?
Yes, if you report in accordance and operate in a covered sector: oil and gas, coal, agriculture, aquaculture and fishing, or mining. You review each likely material topic it lists, report the disclosures it points to for those you find material and explain in the content index any sector topic you concluded is not material. Financial services and textiles and apparel standards are in development.
How do the GRI Standards relate to the ESRS and the CSRD?
EFRAG and GRI have worked together since 2021: in September 2023 they confirmed a high level of interoperability on impact reporting, and the GRI–ESRS Interoperability Index followed in 2024. An organisation in scope of the EU's CSRD reports under the ESRS, whose scope and timelines are changing under the EU's Omnibus package, and a well-built GRI materiality assessment and data set carry most of the impact content across.
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