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The Global Reporting Initiative (GRI) is the world’s most widely used sustainability reporting standard. It provides organisations with a common language for disclosing their impacts on the economy, environment and people.

In India, GRI does not replace the Business Responsibility and Sustainability Report (BRSR). Instead, the two frameworks can complement each other. SEBI permits companies to cross-reference disclosures prepared under internationally accepted frameworks such as GRI, while GRI has also been mapped to BRSR indicators. This means a well-structured GRI dataset can support both regulatory reporting and broader sustainability disclosures.

What is GRI, and why does it matter?

The Global Reporting Initiative is an independent, not-for-profit standard setter that develops sustainability reporting standards. Its purpose is to provide organisations with a common language for reporting their impacts on the economy, environment and people.

GRI was founded in Boston in 1997 by the non-profit CERES and the Tellus Institute, with early involvement from the United Nations Environment Programme. Its first reporting guidelines, G1, were published in 2000. The framework subsequently evolved through G2, G3, G3.1 and G4 before becoming the modular GRI Standards in 2016.

Today, the standards are set by the Global Sustainability Standards Board (GSSB), an independent body that follows a multi-stakeholder process.

GRI’s widespread adoption is one reason it remains important to companies reporting to global stakeholders. According to KPMG’s 2024 Survey of Sustainability Reporting, GRI was used by 77% of the world’s 250 largest companies and 71% of the largest 100 companies across 58 countries.

How are the GRI Standards structured?

The GRI Standards 2021 are organised into three layers: Universal, Sector and Topic Standards. 

The process runs from the Universal Standards through to the relevant Sector and Topic Standards. Companies use GRI 1 and GRI 2 as the foundation, apply GRI 3 to determine their material topics, consult the applicable Sector Standard and then report against the relevant Topic Standards. There is no fixed minimum number of Topic Standards; materiality determines the scope.

This is the single most important conceptual difference between GRI and BRSR. BRSR asks a fixed set of prescribed questions of every filer. GRI asks each organisation to determine, and then defend, what is genuinely material to its own impacts. We covered this materiality distinction in our comparison of BRSR, GRI and Integrated Reporting; here it is enough to note that GRI runs on impact materiality, the organisation’s effect on the world, while the ISSB’s IFRS S1 and S2 run on financial materiality, the world’s effect on enterprise value.

What happened to GRI Core and Comprehensive reporting?

The terms GRI Core and GRI Comprehensive refer to the older GRI Standards framework and are no longer applicable to current GRI reporting.

Under the 2016 GRI Standards, organisations could choose between Core and Comprehensive options. Core required a minimum set of disclosures, while Comprehensive involved a broader set of disclosures.

The GRI Standards 2021 removed these two levels. For reports published on or after 1 January 2023, organisations can report “in accordance with” the GRI Standards by meeting nine defined requirements under GRI 1. Organisations that cannot or choose not to meet all nine requirements can instead report “with reference to” the GRI Standards, subject to the applicable requirements.

For companies still being advised to choose between GRI Core and Comprehensive, the current distinction is therefore between reporting “in accordance with” and “with reference to” the GRI Standards.

What is changing in the GRI Standards for 2026–27?

GRI is updating its environmental Topic Standards, with important changes for companies preparing FY 2026–27 reporting.

GRI 101: Biodiversity 2024 is already effective. GRI 102: Climate Change 2025 and GRI 103: Energy 2025 will apply to reporting periods beginning on or after 1 January 2027, with early adoption permitted. The updated standards expand reporting beyond emissions and energy data to areas including transition plans, adaptation, carbon credits and the social dimensions of a just transition. 

Another important development is greater interoperability between reporting frameworks. A June 2025 joint statement from GRI and the IFRS Foundation confirmed that greenhouse gas disclosures prepared in accordance with IFRS S2 can satisfy equivalent Scope 1, 2 and 3 requirements under GRI 102, provided the GHG Protocol methodology is used.

For companies preparing FY 2026–27 reports, this makes it important to start building the required climate and energy data systems well in advance.

How do Indian companies use GRI alongside BRSR?

GRI is voluntary in India and cannot replace a BRSR filing. However, the two frameworks can work together and help companies avoid duplicating data collection.

There are three important connections between them.

First, SEBI permits cross-referencing. Listed entities that already report under internationally accepted frameworks, including GRI, SASB, TCFD or Integrated Reporting, can cross-reference those disclosures to corresponding BRSR requirements where permitted. 

Second, the frameworks have been mapped. GRI, in collaboration with the Bombay Stock Exchange, has published a linkage document connecting BRSR indicators with the GRI Standards. This means companies reporting under GRI may already have much of the underlying information required for BRSR. 

Third, the frameworks are moving towards greater convergence. BRSR Core and the GRI Topic Standards draw on overlapping data across areas such as greenhouse gas emissions, water, energy and workforce.

The key difference remains materiality. BRSR is prescriptive and requires companies to respond to defined indicators, while GRI uses impact materiality to determine which topics require deeper disclosure.

The most efficient approach is therefore to build one data spine with two reporting outputs: a BRSR view that addresses the prescribed requirements and a GRI view that provides greater depth on material impacts.

For a fuller treatment of BRSR eligibility and applicability, see our explainer on BRSR reporting and SEBI rules; for the nine principles that structure the filing, see our guide to the principles of BRSR.

Where does GRI integrated reporting fit?

Integrated reporting provides a broader framework for connecting sustainability performance with strategy, governance and value creation.

The Integrated Reporting Framework, now maintained by the IFRS Foundation, considers value creation across six capitals: financial, manufactured, intellectual, human, social and relationship, and natural. GRI and integrated reporting are not competing approaches. GRI provides structured sustainability data, while integrated reporting provides the architecture for connecting that information to strategy and long-term value creation. 

In practice, the same GRI-grade dataset can support a BRSR filing, a sustainability report and the relevant sections of an integrated annual report. This helps organisations maintain consistency across different reporting outputs and audiences. We set out the full three-framework decision in our pillar on choosing between BRSR, GRI and Integrated Reporting.

A practical approach for Indian companies

For companies looking to integrate GRI into a BRSR-led reporting programme, the following sequence can help:

1. Start with one materiality assessment.
Use the GRI 3 process and then translate the results into the BRSR and GRI reporting lenses.

2. Build the data spine before the report.
Maintain one controlled ESG dataset, supported by documented boundaries, methodologies and audit-ready evidence.

3. Use the GRI-to-BRSR mapping.
Map GRI disclosures to BRSR indicators using the GRI-BSE linkage document and cross-reference where SEBI permits.

4. Prepare GHG data using the GHG Protocol.
A Protocol-aligned emissions dataset can support BRSR, GRI and ISSB reporting requirements.

5. Prepare for the 2027 GRI standards now.
Climate and energy data requirements will take time to establish, making early preparation important.

The objective is to make GRI part of a single reporting system, rather than treating it as a separate reporting exercise.

Frequently asked questions

What does GRI stand for?

GRI stands for the Global Reporting Initiative, an independent non-profit organisation that develops sustainability reporting standards. It provides a common language for organisations to report their impacts on the economy, environment and people.

Is GRI mandatory in India?

No. GRI is voluntary in India. BRSR is the mandatory sustainability reporting requirement for the top 1,000 listed entities, while companies can use and cross-reference GRI disclosures where permitted.

What replaced GRI Core and Comprehensive reporting?

The GRI Standards 2021 removed the Core and Comprehensive options. Companies can now report “in accordance with” the GRI Standards or, where applicable, “with reference to” the Standards.

Can a GRI report satisfy a BRSR filing?

No. GRI cannot replace a BRSR filing. However, many BRSR indicators are covered by GRI disclosures, and the GRI-BSE mapping can help companies use existing GRI data for BRSR reporting. 

How does GRI support integrated reporting?

GRI provides structured sustainability data, while the Integrated Reporting Framework connects that information to strategy, governance and value creation across the six capitals.

What are the GRI Universal Standards?

The Universal Standards are GRI 1: Foundation, GRI 2: General Disclosures and GRI 3: Material Topics. They provide the foundation for reporting under the GRI Standards.

When do the new GRI climate and energy standards take effect?

GRI 102: Climate Change 2025 and GRI 103: Energy 2025 apply to reporting periods beginning on or after 1 January 2027, with early adoption permitted. GRI 101: Biodiversity 2024 is already effective.

Can the same emissions data be used for BRSR and GRI?

Yes. A GHG Protocol-aligned emissions dataset can support BRSR, GRI and ISSB reporting, subject to the applicable requirements. The GRI-IFRS Foundation alignment also allows qualifying IFRS S2 GHG disclosures to satisfy equivalent GRI 102 requirements.

How K&A can help

We help Indian companies build one ESG data architecture that serves every audience at once: the assured BRSR filing SEBI requires, a GRI report your global stakeholders trust, and the integrated annual report that connects both to strategy. If your GRI and BRSR work has grown into two projects that should be one, or you are preparing for the FY 2026-27 assurance cohort, let’s connect.