A Short Introduction to the GRI Standards

The GRI Standards provide a modular framework that helps organizations report their economic, environmental, and social impacts in a structured and transparent way.

The document explains how the three Standard series work together: Universal Standards (GRI 1, 2, and 3) set the reporting foundation, general disclosures, and the materiality process; Sector Standards improve completeness and consistency by highlighting topics likely to be material in a given sector; and Topic Standards guide detailed disclosures on selected material topics.

A central idea is that good reporting starts with identifying and assessing impacts, then prioritizing material topics, and finally reporting disclosures with clear traceability.

The requirement to include a GRI content index strengthens credibility by showing where disclosures appear and clarifying any reasons for omission.

Overall, the Standards help reporters and stakeholders compare performance over time and support decision-making.

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