The GRI Standards are a globally adopted framework published by the Global Reporting Initiative for organisations to disclose their economic, environmental, and social impacts. They provide a modular set of universal, sector, and topic standards that standardise sustainability and ESG reporting for comparability across firms. Widely referenced by regulators and investors, they form a backbone of corporate non-financial disclosure.
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- The standards comprise Universal Standards (applicable to all organisations), Sector Standards, and Topic Standards covering matters such as emissions, labour, and anti-corruption. Their materiality-based approach and structured indicators make sustainability performance auditable and comparable, supporting supply-chain accountability and investor decision-making.