The GRI Standards are a standard organizations can use to structure a sustainability report, to define Key Performance Indicators they wish to follow in terms of sustainibility.
GRI official definition is the following: “GRI is an international independent organization that helps businesses, governments and other organizations understand and communicate the impact of business on critical sustainability issues such as climate change, human rights, corruption and many others.”[1]
DFGE provides the following overview:
| Related themes: | Universal Standards, Environment, Social, Economic Standards |
| Required information | Company’s strategy, governance, profile report, stakeholder engagement materiality….
Then for each topic considered material, description on how it is managed and related Key Performance Indicator |
| Number of reporters | 10428 reports, 26213 GRI reports |
| Levels of participation / Scores | GRI-referenced claim (when using part of the standards but not matching the in-accordance option)
In Accordance option: Core. Some selected topics, just one KPI per topic In Accordance option: Comprehensive : all |
| Payment required | No |
| Mandatory | No |
| Timing | Once your report is finished, you need to notify GRI by either sending a copy or register the report into the database. |
| Process | Choose to which extend you want to follow the GRI Standards requirements
Collect inform accordingly and respect Principles for Defining Report Contents and Principles for Defining Report Quality Compile data into a report / design it Add the GRI Contents Index, to know where the GRI Indicators are to be found it the report Notify GRI |
| Benefits | Identify the key priority topics – Define/refine your Key Performance Indicators – Best practice in terms of CSR structure |
| More resources | GRI Standards consolidated pdf
GRI Standards Introduction Example of GRI Index p.279 |
[1] https://www.globalreporting.org/information/about-gri/Pages/default.aspx
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