GRI’s core product are the Sustainability Reporting 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.
Sustainability reporting based on the Standards provides information about an organization’s positive or negative contributions to sustainable development. The modular, interrelated GRI Standards are designed primarily to be used as a set, to prepare a sustainability report focused on material topics. The three universal Standards are used by every organization that prepares a sustainability report. An organization also chooses from the topic-specific Standards to report on its material topics – economic, environmental or social.
Preparing a report in accordance with the GRI Standards provides an inclusive picture of an organization’s material topics, their related impacts, and how they are managed. An organization can also use all or part of selected GRI Standards to report specific information.