37 Topics
GRI Standards
Reporting standards designed to help organisations understand and disclose their impacts in a way that meets the needs of multiple stakeholders. These standards are arranged by a set of Universal Standards that apply to all organisations, and 35 Topic Standards that contain disclosures for impacts related to economic, environmental and social topics.
For organisations
Use this resource to:
- Measure sustainability performance: Identify metrics to measure for each significant topic. The standards themselves provide guidance on selecting metrics to report. Using standardised metrics helps the organisation and its stakeholders compare performance with others.
- Disclose: Report to all stakeholders on ‘material topics’ that reflect the organisation’s most significant impacts.
For investors and financial institutions
Use this resource to:
- Assess: Assets use the measurement and disclosure standards and guidance for organisations, and investors can provide capacity to help adherence.
GRI Topic-specific Standards
Reporting standards designed to help organisations understand and disclose their impacts in a way that meets the needs of multiple stakeholders. These standards are arranged by a set of Universal Standards that apply to all organisations, and 35 Topic Standards that contain disclosures for impacts related to economic, environmental and social topics.
For organisations
Use this resource to:
- Measure sustainability performance: Identify metrics to measure for each significant topic. The standards themselves provide guidance on selecting metrics to report. Using standardised metrics helps the organisation and its stakeholders compare performance with others.
- Disclose: Report to all stakeholders on ‘material topics’ that reflect the organisation’s most significant impacts.
For investors and financial institutions
Use this resource to:
- Identify: Refer to the Sector Standards as a starting point for identifying likely significant impacts.
- Disclose: Report to all stakeholders on ‘material topics’ that reflect the organisation’s most significant impacts. The Sector Standards are a helpful starting point for identifying likely significant impacts.
GRI Sector Standards
GRI is developing standards for 40 sectors to compliment their current topic standards.
Use this resource to:
- Identify sustainability topics: Use the list of topics listed for each Sector Standard as an input when identifying sustainability topics to measure.
- Disclose: Report to all stakeholders on ‘material topics’ that reflect the organisation’s most significant impacts. The Sector Standards are a helpful starting point for identifying likely significant impacts.
GRI Universal Standards
Reporting standards designed to help any organisation understand and disclose their impacts in a way that meets the needs of multiple stakeholders. There are a set of Universal Standards that apply to all organisations, and 35 Topic Standards that contain disclosures for impacts related to economic, environmental and social topics.
Use this resource to:
- Identify sustainability topics: Use the guidance in the Universal Standards (GRI 1, 2 and 3) when conducting a materiality assessment for reporting. This type of materiality assessment also helps identify sustainability topics to measure and manage.