GRI Standards Reporting

Over 10,000 companies across more than 100 countries use GRI Standards, but a significant share report 'with reference to' GRI rather than 'in accordance with' it — and the credibility gap between those two claims is real. Since the 2021 Universal Standards took full effect in January 2023, the requirements for 'in accordance' status have been clearly defined: nine non-negotiable mandates, mandatory sector standards for specific industries, and a rigorous impact-based materiality methodology.