Global Reporting Initiative – GRI Standards
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The GRI Standards create a common language for organizations’ reporting on their sustainability impacts in a consistent and credible way. This enhances global comparability and enables organizations transparency and accountability. The Standards help organizations understand and disclose their impacts in a way that meets the needs of multiple stakeholders. Organizations can either use the GRI Standards to prepare a coherent sustainability report using a series of universal standards (GRI-101, 102 and / or 103) or refer to topic-specific standards relevant to economic (GRI-200 series), environmental (GRI-300 series) and social (GRI-400 series) aspects to report information for specific users or purposes.
The GRI Standards foster organizations’ common understanding and coherent reporting of their impact on critical sustainability issues such as climate change, human rights, governance, and social well-being.
Sustainability criteria depend on the individual standard.