The Global Reporting Initiative (GRI) is an international independent standards organization that develops frameworks for sustainability reporting. Its standards are used by businesses, governments, and other organizations to report on environmental, social, and governance (ESG) impacts, including issues such as climate change, human rights, and corruption.
Founded in 1997 by the non-profit organizations Ceres and Tellus Institute, GRI released its first sustainability reporting guidelines in 2000. The organization is headquartered in Amsterdam, Netherlands, and collaborates with the United Nations Environment Programme (UNEP).
The GRI Standards are among the most widely used sustainability reporting standards in the world and are used by thousands of organizations across more than 100 countries. According to a survey by KPMG, as of 2022, 78% of the world's 250 largest companies by revenue and 68% of the top 100 companies surveyed across 58 countries used GRI Standards in their sustainability reporting.
The standards are developed by the Global Sustainability Standards Board (GSSB) and are organized into Universal Standards, Sector Standards, and Topic Standards. The revised Universal Standards published in 2021 took effect for reporting in January 2023.
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