GRI Standards

Overview

This course introduces the Global Reporting Initiative (GRI) Standards, the world’s most widely used framework for sustainability reporting. It equips learners with the knowledge to navigate the Universal, Topic, and Sector Standards, understand the concept of materiality, and apply GRI disclosures in practice.

GRI Standards Fundamentals offers a practical guide to reporting in accordance with the GRI framework. Beginning with the history and principles behind GRI, the course explores general disclosures, materiality assessment, topic-specific standards, and sector guidance. Learners will gain clarity on how GRI structures sustainability information, why it matters to stakeholders, and how it integrates with other frameworks. By the end, participants will be able to apply the GRI Standards as a roadmap for transparent, credible, and comparable sustainability disclosures.

Key Highlights

Clear introduction to the GRI system, its evolution, and global adoption.
Step-by-step guidance on Universal Standards (GRI 1, 2, 3).
Practical walkthrough of Topic Standards across economic, environmental, and social themes.
Exploration of Sector Standards and their role in identifying industry-specific impacts.

Learning Objectives

Clear introduction to the GRI system, its evolution, and global adoption.
Step-by-step guidance on Universal Standards (GRI 1, 2, 3).
Practical walkthrough of Topic Standards across economic, environmental, and social themes.
Exploration of Sector Standards and their role in identifying industry-specific impacts.

Who is it for?

Sustainability and CSR professionals
Compliance, Finance, and Governance officers
ESG reporting teams and consultants
Corporate communications and investor relations teams
Students, educators, and practitioners pursuing careers in ESG reporting

Course Outline

Module-1

GRI Standards

Overview of GRI and Its Evolution
Basic Concepts and Structure of the GRI Standards
Reporting Principles and Requirements (GRI 1)

Module-2

General Disclosures of the Organization (GRI-2)

Overview of GRI 2: General Disclosures 2021
Disclosures under GRI 2
Sample Pages from Sustainability Reports

Module-3

Guidance on Materiality Assessment (GRI-3)

Overview of GRI 3: Material Topics
Guidance on Determining Material Topics
Disclosures under GRI-3

Module-4

Topic Standards

Overview of Topic Standards
Disclosures under each Topic Standard
Sample Pages from Sustainability Reports and Data Templates

Module-5

Sector Standards and Summary (GRI-5)

Introduction to Sector Standards
Overview of Existing Sector Standards
GRI Standards: Summary and Future Outlook