What does the GRI's "Universal Standards" consist of?

The "Universal Standards" of the Global Reporting Initiative (GRI) are made up of GRI 101, GRI 102, and GRI 103. These standards form the foundational framework that all organizations can use when reporting their sustainability performance.

GRI 101 provides the basic principles and guidelines for sustainability reporting, including the purpose and foundational concepts that underlie the entire GRI Standards series. GRI 102 focuses on the organization's profile and disclosures, indicating essential information that stakeholders need when assessing an organization's sustainability practices. GRI 103 details the management approach, guiding organizations on how to report on their governance and performance concerning their identified material topics.

These standards are universally applicable to all organizations, regardless of size, location, or sector, making them crucial for any sustainability reporting effort based on the GRI Framework. This collective foundation supports organizations in creating comprehensive, transparent, and comparable sustainability reports that reflect their impact on the economy, society, and the environment.