The Global Reporting Initiative (known as GRI) is an international independent standards organization that helps businesses, governments and other organizations understand and communicate their impacts on issues such as climate change, human rights and corruption.
GRI’s core product are the GRI Standards which are made available as a free public good. They have been continuously developed over 20 years and represent global best practice for reporting publicly on a range of economic, environmental and social issues.
The Wikirate community has translated a selection of GRI indicators into Wikirate metrics. These metrics are included in crowd research projects to collect standardised data from publicly available company reports.
GRI Standard Indicators on Wikirate
Explore data collected by the Wikirate community on company reporting to the GRI standards
Mapping GRI Standards to G4 Standards
In 2018, the GRI G4 Sustainability Reporting Guidelines were superseded by the GRI Sustainability Reporting Standards (GRI standards). The table belows shows the GRI Reporting Standard mapped to the old G4 indicators.
| G4 Disclosure | GRI Standard Number | Disclosure Number | Disclosure Title |
| G4-1 | GRI 102 | 102-14 | Statement from senior decision-maker |
| G4-2 | GRI 102 | 102-15 | Key impacts, risks, and opportunities |
| G4-3 | GRI 102 | 102-1 | Name of the organization |
| G4-4 | GRI 102 | 102-2 | Activities, brands, products, and services |
| G4-5 | GRI 102 | 102-3 | Location of headquarters |
| G4-6 | GRI 102 | 102-4 | Location of operations |
| G4-7 | GRI 102 | 102-5 | Ownership and legal form |
| G4-8 | GRI 102 | 102-6 | Markets served |
| G4-9 | GRI 102 | 102-7 | Scale of the organization |
| G4-10 | GRI 102 | 102-8 | Information on employees and other workers |
| G4-11 | GRI 102 | 102-41 | Collective bargaining agreements |
| G4-12 | GRI 102 | 102-9 | Supply chain |
| G4-13 | GRI 102 | 102-10 | Significant changes to the organization and its supply chain |
| G4-14 | GRI 102 | 102-11 | Precautionary Principle or approach |
| G4-15 | GRI 102 | 102-12 | External initiatives |
| G4-16 | GRI 102 | 102-13 | Membership of associations |
| G4-17 | GRI 102 | 102-45 | Entities included in the consolidated financial statements |
| G4-18 | GRI 102 | 102-46 | Defining report content and topic Boundaries |
| G4-19 | GRI 102 | 102-47 | List of material topics |
| G4-20 | GRI 103 | 103-1 | Explanation of the material topic and its Boundary |
| G4-21 | GRI 103 | 103-1 | Explanation of the material topic and its Boundary |
| G4-22 | GRI 102 | 102-48 | Restatements of information |
| G4-23 | GRI 102 | 102-49 | Changes in reporting |
| G4-24 | GRI 102 | 102-40 | List of stakeholder groups |
| G4-25 | GRI 102 | 102-42 | Identifying and selecting stakeholders |
| G4-26 | GRI 102 | 102-43 | Approach to stakeholder engagement |
| G4-27 | GRI 102 | 102-44 | Key topics and concerns raised |
| G4-28 | GRI 102 | 102-50 | Reporting period |
| G4-29 | GRI 102 | 102-51 | Date of most recent report |
| G4-30 | GRI 102 | 102-52 | Reporting cycle |
| G4-31 | GRI 102 | 102-53 | Contact point for questions regarding the report |
| G4-32-a | GRI 102 | 102-54 | Claims of reporting in accordance with the GRI Standards |
| G4-32-b | GRI 102 | 102-55 | GRI content index |
| G4-32-c | GRI 102 | 102-56 | External assurance |
| G4-33 | GRI 102 | 102-56 | External assurance |
| G4-34 | GRI 102 | 102-18 | Governance structure |
| G4-35 | GRI 102 | 102-19 | Delegating authority |
| G4-36 | GRI 102 | 102-20 | Executive-level responsibility for economic, environmental, and social topics |
| G4-37 | GRI 102 | 102-21 | Consulting stakeholders on economic, environmental, and social topics |
| G4-38 | GRI 102 | 102-22 | Composition of the highest governance body and its committees |
| G4-39 | GRI 102 | 102-23 | Chair of the highest governance body |
| G4-40 | GRI 102 | 102-24 | Nominating and selecting the highest governance body |
| G4-41 | GRI 102 | 102-25 | Conflicts of interest |
| G4-42 | GRI 102 | 102-26 | Role of highest governance body in setting purpose, values, and strategy |
| G4-43 | GRI 102 | 102-27 | Collective knowledge of highest governance body |
| G4-44 | GRI 102 | 102-28 | Evaluating the highest governance body’s performance |
| G4-45 | GRI 102 | 102-29 | Identifying and managing economic, environmental, and social impacts |
| G4-46 | GRI 102 | 102-30 | Effectiveness of risk management processes |
| G4-47 | GRI 102 | 102-31 | Review of economic, environmental, and social topics |
| G4-48 | GRI 102 | 102-32 | Highest governance body’s role in sustainability reporting |
| G4-49 | GRI 102 | 102-33 | Communicating critical concerns |
| G4-50 | GRI 102 | 102-34 | Nature and total number of critical concerns |
| G4-51 | GRI 102 | 102-35 | Remuneration policies |
| G4-52 | GRI 102 | 102-36 | Process for determining remuneration |
| G4-53 | GRI 102 | 102-37 | Stakeholders’ involvement in remuneration |
| G4-54 | GRI 102 | 102-38 | Annual total compensation ratio |
| G4-55 | GRI 102 | 102-39 | Percentage increase in annual total compensation ratio |
| G4-56 | GRI 102 | 102-16 | Values, principles, standards, and norms of behavior |
| G4-57 | GRI 102 | 102-17 | Mechanisms for advice and concerns about ethics |
| G4-58 | GRI 102 | 102-17 | Mechanisms for advice and concerns about ethics |
| G4-DMA-a | GRI 103 | 103-1 | Explanation of the material topic and its Boundary |
| G4-DMA-b | GRI 103 | 103-2 | The management approach and its components |
| G4-DMA-c | GRI 103 | 103-3 | Evaluation of the management approach |
| G4-EC1 | GRI 201 | 201-1 | Direct economic value generated and distributed |
| G4-EC2 | GRI 201 | 201-2 | Financial implications and other risks and opportunities due to climate change |
| G4-EC3 | GRI 201 | 201-3 | Defined benefit plan obligations and other retirement plans |
| G4-EC4 | GRI 201 | 201-4 | Financial assistance received from government |
| G4-EC5 | GRI 202 | 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage |
| G4-EC6 | GRI 202 | 202-2 | Proportion of senior management hired from the local community |
| G4-EC7 | GRI 203 | 203-1 | Infrastructure investments and services supported |
| G4-EC8 | GRI 203 | 203-2 | Significant indirect economic impacts |
| G4-EC9 | GRI 204 | 204-1 | Proportion of spending on local suppliers |
| G4-EN1 | GRI 301 | 301-1 | Materials used by weight or volume |
| G4-EN2 | GRI 301 | 301-2 | Recycled input materials used |
| G4-EN3 | GRI 302 | 302-1 | Energy consumption within the organization |
| G4-EN4 | GRI 302 | 302-2 | Energy consumption outside of the organization |
| G4-EN5 | GRI 302 | 302-3 | Energy intensity |
| G4-EN6 | GRI 302 | 302-4 | Reduction of energy consumption |
| G4-EN7 | GRI 302 | 302-5 | Reductions in energy requirements of products and services |
| G4-EN8 | GRI 303 | 303-1 | Water withdrawal by source |
| G4-EN9 | GRI 303 | 303-2 | Water sources significantly affected by withdrawal of water |
| G4-EN10 | GRI 303 | 303-3 | Water recycled and reused |
| G4-EN11 | GRI 304 | 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
| G4-EN12 | GRI 304 | 304-2 | Significant impacts of activities, products, and services on biodiversity |
| G4-EN13 | GRI 304 | 304-3 | Habitats protected or restored |
| G4-EN14 | GRI 304 | 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations |
| G4-EN15 | GRI 305 | 305-1 | Direct (Scope 1) GHG emissions |
| G4-EN16 | GRI 305 | 305-2 | Energy indirect (Scope 2) GHG emissions |
| G4-EN17 | GRI 305 | 305-3 | Other indirect (Scope 3) GHG emissions |
| G4-EN18 | GRI 305 | 305-4 | GHG emissions intensity |
| G4-EN19 | GRI 305 | 305-5 | Reduction of GHG emissions |
| G4-EN20 | GRI 305 | 305-6 | Emissions of ozone-depleting substances (ODS) |
| G4-EN21 | GRI 305 | 305-7 | Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions |
| G4-EN22 | GRI 306 | 306-1 | Water discharge by quality and destination |
| G4-EN23 | GRI 306 | 306-2 | Waste by type and disposal method |
| G4-EN24 | GRI 306 | 306-3 | Significant spills |
| G4-EN25 | GRI 306 | 306-4 | Transport of hazardous waste |
| G4-EN26 | GRI 306 | 306-5 | Water bodies affected by water discharges and/or runoff |
| G4-EN27 | NA | NA | NA |
| G4-EN28 | GRI 301 | 301-3 | Reclaimed products and their packaging materials |
| G4-EN29 | GRI 307 | 307-1 | Non-compliance with environmental laws and regulations |
| G4-EN30 | NA | NA | NA |
| G4-EN31 | Several | NA | NA |
| G4-EN32 | GRI 308 | 308-1 | New suppliers that were screened using environmental criteria |
| G4-EN33 | GRI 308 | 308-2 | Negative environmental impacts in the supply chain and actions taken |
| G4-EN34 | GRI 103 | 103-2 | The management approach and its components |
| G4-LA1 | GRI 401 | 401-1 | New employee hires and employee turnover |
| G4-LA2 | GRI 401 | 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees |
| G4-LA3 | GRI 401 | 401-3 | Parental leave |
| G4-LA4 | GRI 402 | 402-1 | Minimum notice periods regarding operational changes |
| G4-LA5 | GRI 403 | 403-1 | Workers representation in formal joint management–worker health and safety committees |
| G4-LA6 | GRI 403 | 403-2 | Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities |
| G4-LA7 | GRI 403 | 403-3 | Workers with high incidence or high risk of diseases related to their occupation |
| G4-LA8 | GRI 403 | 403-4 | Health and safety topics covered in formal agreements with trade unions |
| G4-LA9 | GRI 404 | 404-1 | Average hours of training per year per employee |
| G4-LA10 | GRI 404 | 404-2 | Programs for upgrading employee skills and transition assistance programs |
| G4-LA11 | GRI 404 | 404-3 | Percentage of employees receiving regular performance and career development reviews |
| G4-LA12 | GRI 405 | 405-1 | Diversity of governance bodies and employees |
| G4-LA13 | GRI 405 | 405-2 | Ratio of basic salary and remuneration of women to men |
| G4-LA14 | GRI 414 | 414-1 | New suppliers that were screened using social criteria |
| G4-LA15 | GRI 414 | 414-2 | Negative social impacts in the supply chain and actions taken |
| G4-LA16 | GRI 103 | 103-2 | The management approach and its components |
| G4-HR1 | GRI 412 | 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening |
| G4-HR2 | GRI 412 | 412-2 | Employee training on human rights policies or procedures |
| G4-HR3 | GRI 406 | 406-1 | Incidents of discrimination and corrective actions taken |
| G4-HR4 | GRI 407 | 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
| G4-HR5 | GRI 408 | 408-1 | Operations and suppliers at significant risk for incidents of child labor |
| G4-HR6 | GRI 409 | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor |
| G4-HR7 | GRI 410 | 410-1 | Security personnel trained in human rights policies or procedures |
| G4-HR8 | GRI 411 | 411-1 | Incidents of violations involving rights of indigenous peoples |
| G4-HR9 | GRI 412 | 412-1 | Operations that have been subject to human rights reviews or impact assessments |
| G4-HR10 | GRI 414 | 414-1 | New suppliers that were screened using social criteria |
| G4-HR11 | GRI 414 | 414-2 | Negative social impacts in the supply chain and actions taken |
| G4-HR12 | GRI 103 | 103-2 | The management approach and its components |
| G4-SO1 | GRI 413 | 413-1 | Operations with local community engagement, impact assessments, and development programs |
| G4-SO2 | GRI 413 | 413-2 | Operations with significant actual and potential negative impacts on local communities |
| G4-SO3 | GRI 205 | 205-1 | Operations assessed for risks related to corruption |
| G4-SO4 | GRI 205 | 205-2 | Communication and training about anti-corruption policies and procedures |
| G4-SO5 | GRI 205 | 205-3 | Confirmed incidents of corruption and actions taken |
| G4-SO6 | GRI 415 | 415-1 | Political contributions |
| G4-SO7 | GRI 206 | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
| G4-SO8 | GRI 419 | 419-1 | Non-compliance with laws and regulations in the social and economic area |
| G4-SO9 | GRI 414 | 414-1 | New suppliers that were screened using social criteria |
| G4-SO10 | GRI 414 | 414-2 | Negative social impacts in the supply chain and actions taken |
| G4-SO11 | GRI 103 | 103-2 | The management approach and its components |
| G4-PR1 | GRI 416 | 416-1 | Assessment of the health and safety impacts of product and service categories |
| G4-PR2 | GRI 416 | 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services |
| G4-PR3 | GRI 417 | 417-1 | Requirements for product and service information and labeling |
| G4-PR4 | GRI 417 | 417-2 | Incidents of non-compliance concerning product and service information and labeling |
| G4-PR5 | GRI 102 | 102-43 102-44 |
Approach to stakeholder engagement Key topics and concerns raised |
| G4-PR6 | GRI 102 | 102-2 | Activities, brands, products, and services |
| G4-PR7 | GRI 417 | 417-3 | Incidents of non-compliance concerning marketing communications |
| G4-PR8 | GRI 418 | 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data |
| G4-PR9 | GRI 419 | 419-1 | Non-compliance with laws and regulations in the social and economic area |