GRI 1 Foundation 2021 - Universal Standard

GRI 1: Foundation 2021 – High‑Level Overview

The GRI 1: Foundation 2021 standard serves as the core framework that underpins the GRI Sustainability Reporting Standards, providing the fundamental principles and requirements all organizations must follow when preparing a GRI‑compliant sustainability report.

It defines the purpose, structure, and system of the GRI Standards, outlining how organizations should disclose their environmental, social, and governance (ESG) impacts in a transparent, consistent, and globally comparable way.

GRI 1 emphasizes impact‑based reporting — encouraging companies to assess how their operations affect the economy, people, and the planet rather than merely describing policies or intentions.

The standard sets out rules for selecting applicable GRI topic standards, determining material topics, and ensuring reporting quality through accuracy, completeness, balance, and clarity. It also clarifies the use of the GRI Sector Standards and Universal Standards, supporting comprehensive and credible sustainability disclosure.

In essence, GRI 1: Foundation 2021 is the entry point for using the GRI system — establishing the reporting principles, definitions, and approach that enable organizations to communicate their sustainability performance with accountability and global alignment.