GRI transitions from providing voluntary guidance to publishing standards. GRI 1, GRI 2, and GRI 3 Universal Standards are published.
GRI
Global Reporting Initiative (GRI)
The GRI Standards are a voluntary framework for sustainability reporting used by more than 14,000 organizations in over 100 countries, structured in Universal, Sector, and Topic Standards. New Climate Change and Energy standards (GRI 102 and GRI 103) take effect January 1, 2027, and are aligned with CSRD/ESRS through the EFRAG-GRI Interoperability Index.
Next relevant deadline:
January 1, 2027: GRI 102: Climate Change 2025 and GRI 103: Energy 2025 take effect for all reporting periods beginning on or after that date.
Both Topic Standards were published in June 2025. GRI 102 introduces new disclosure requirements on climate transition plans, carbon credits, and climate-related impacts on workers and communities.
GRI 103 requires disclosure of energy policies, consumption, and efficiency measures, and is aligned with IFRS S2.
Keydates and Milestones
What GRI Standards require
GRI Standards require organizations to identify their most significant sustainability impacts through a documented impact materiality process, then disclose against the applicable Universal, Sector, and Topic Standards. Universal Standards require disclosure of governance, ethics, stakeholder engagement, and supply chain conduct. Sector Standards add mandatory disclosures for Oil and Gas, Coal, Agriculture, Aquaculture and Fishing, and Mining, with every omission requiring formal justification.
The impact materiality approach requires evidence-backed identification of actual and potential impacts across the value chain. The EFRAG-GRI Interoperability Index confirms that GRI-aligned impact materiality reporting covers the majority of ESRS social and environmental disclosure requirements.
Common GRI implementation challenges
Impact materiality documentation gaps surface at assurance stage
GRI impact materiality requires documented stakeholder engagement, evidence-backed identification of actual and potential impacts across the value chain, and a methodology that satisfies auditor, investor, and regulator scrutiny. Gap assessments at first-report stage often reveal that the underlying methodology was insufficiently documented or inconsistently applied.
No standard ERP configuration produces GRI-ready data
A GRI report draws on data from energy management, HR, procurement, legal, and supply chain functions, typically held in different systems and managed by different teams. Manual collection across departments introduces inconsistencies and control gaps that become visible at assurance stage.
Sector Standard disclosures are required by default, and every omission must be formally justified
Organizations in Oil and Gas, Coal, Agriculture, or Mining must apply all applicable Sector Standard disclosures or document a valid reason for each omission. Mapping Sector Standards to existing Topic Standard disclosures and tracking omission justifications across reporting cycles exceeds what spreadsheet-based tracking can sustain.
Each GRI standards update requires a gap assessment and revisions to data collection processes
The 2023 Universal Standards update, the 2024 Biodiversity Standard, and the 2025 Climate Change and Energy Standards each introduced new or expanded disclosure requirements. Organizations reporting across multiple cycles must maintain a structured gap assessment process to avoid misalignment with the current standard.
osapiens HUB for Disclosures and Reporting
GRI and multi-framework disclosure management
GRI and multi-framework disclosure management in one platform
The osapiens HUB for Disclosures and Reporting connects GRI materiality documentation, data collection, multi-framework mapping, and disclosure generation in one platform. Organizations managing GRI alongside CSRD, CSDDD, and other international frameworks use one data layer for all obligations.
Collect GRI, CSRD, and ISSB data once without running separate collection cycles
The osapiens HUB Reporting Cockpit consolidates sustainability KPIs across GRI, CSRD/ESRS, ISSB, and Corporate Carbon Footprint in a single data layer. Data entered for a GRI energy disclosure maps directly to the corresponding CSRD/ESRS energy disclosure (and other frameworks), while GRI emissions datapoints map directly to ESRS emissions disclosures (Scope 1 and 2 carbon reporting). For organizations managing CSDDD supply chain due diligence alongside GRI's human rights Topic Standards under GRI 2, the same supplier and impact data layer covers both workflows.
Document GRI impact materiality and CSRD double materiality in one structured workflow
The osapiens HUB for Disclosures and Reporting provides pre-built GRI templates covering Universal Standards requirements and applicable Topic Standards, with guided workflows for stakeholder engagement documentation and omission justifications. As GRI updates standards, templates are updated to reflect new requirements without separate implementation. Organizations already live on osapiens for CSRD have the foundation in place for GRI impact materiality documentation, as both use the same workflow architecture.
Generate audit-ready GRI disclosures with full data lineage to source
The osapiens HUB generates publication-ready disclosures mapped to GRI's content index requirements, with full data lineage from source through to disclosure. Version control, four-eyes validation, and role-based data ownership ensure every figure in a GRI report can be traced, validated, and reproduced for subsequent reporting cycles. For organizations whose GRI disclosures are subject to limited assurance, the same audit trail covers both GRI and CSRD reporting requirements.
Additional Resources
Frequently asked questions
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