Implementation walkthrough
How to report with the GRI Standards: video walkthrough
A walkthrough of preparing and publishing a sustainability report using the GRI Standards, from choosing the reporting option to notifying GRI.
Key takeaways
- The GRI Standards report impacts on the economy, the environment and people.
- Universal, Sector and Topic Standards work together.
- Reporting in accordance means meeting all nine requirements of GRI 1.
- Material topics are determined from the organisation's impacts, with stakeholders.
- GRI does not certify reports; assurance is recommended, not required.
Reporting impacts for all stakeholders
The GRI Standards are the most widely used standards for sustainability reporting, issued by the Global Sustainability Standards Board of GRI, an independent, non-profit international organisation. They are written for a broad audience: the impacts that matter to employees, communities, customers and regulators, not only the risks that matter to investors. They are modular: three Universal Standards apply to every reporter, Sector Standards describe the likely material topics of a sector, and Topic Standards carry the disclosures for each topic.
They are a reporting standard, not a certification scheme. 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 but not required. This short film walks through how a report is prepared.
From reporting option to published report
Define the report first: in accordance or with reference, the entities and period, the applicable Sector Standard and any other framework the report must serve. Reporting in accordance means meeting all nine requirements of GRI 1; reporting with reference requires only the content index, a statement of use and notification to GRI, and cannot be described as in accordance.
The core of the work is determining material topics: identifying and assessing the organisation's actual and potential impacts on the economy, the environment and people, including their human rights, with stakeholders involved, and testing the result against the Sector Standard. The disclosures in GRI 2 about the organisation and GRI 3 about material topics are then prepared, and the Topic Standard disclosures are reported for each material topic, with reasons given for any omission. Data owners and evidence make figures traceable, the GRI content index is compiled, the report is published, and GRI is notified.
Sterling's expert and experienced consultants prepare the report and the evidence with you under Sterling OS™. The decisions on material topics, omissions and assurance are yours, and there is no certification body in this route.
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.
Keep exploring
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The complete guide
Everything on GRI Standards
Start with the GRI Standards page, or go straight to the guide you need.
On the GRI Standards page
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