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GRI準則呈現讓公眾了解各種經濟、環境和社會衝擊的國際間最佳實務。根據此準則編製的永續發展報告,提供組織對永續發展的正面貢獻或負面衝擊之資訊。
GRI準則為一套模組化系統,由相互關聯的準則組成。報導流程建立於三個部分的準則:適用於所有組織的GRI通用準則、適用於特定行業的GRI行業準則、包括特定主題內容的GRI主題準則。使用這些準則來決定重大(攸關)主題有助組織實現永續發展。
更新的GRI準則可從以下列表下載。