Certifications

GRI SUSTAINABILITY REPORTING

Global Reporting Initiative Sustainability Reporting

The Global Reporting Initiative (GRI) is the world’s most widely used sustainability reporting framework, enabling organisations to disclose their environmental, social, and governance (ESG) performance in a clear, comparable, and globally accepted format. The GRI Standards provide a comprehensive structure for organisations to communicate their impact on the economy, people, and the planet while demonstrating accountability and transparency to stakeholders. Unlike financial reporting, which focuses on economic outcomes, GRI reporting centres on impact materiality, requiring companies to identify, assess, and disclose the sustainability topics that represent their most significant impacts on stakeholders and the environment. The framework promotes integrated thinking, stakeholder engagement, and long-term sustainability governance. The updated GRI 2021 Standards, including the Universal Standards, Sector Standards, and Topic Standards, strengthen the focus on human rights, responsible business conduct, and impact-based disclosures. These standards support alignment with global regulations such as the EU Corporate Sustainability Reporting Directive (CSRD), ISSB standards, UN Sustainable Development Goals (SDGs), and international due diligence frameworks. By adopting GRI reporting, organisations enhance their ability to measure performance, manage risks, meet investor expectations, and communicate their sustainability journey credibly. GRI reports also serve as foundational ESG disclosures for companies preparing for BRSR, TCFD, or other regional and global sustainability frameworks.