Our position in the reporting landscape

The sustainability reporting landscape can appear a complex one, with different frameworks, standard setters and other initiatives all involved. To help bring clarity and encourage alignment, GRI works with other organizations in several ways.  

Our efforts are focused on ensuring that the reporting process for companies is straightforward, while encouraging effective and comprehensive sustainability disclosure (inclusive of ESG - environmental, social and governance), which is needed to enable responsible business practices and contribute towards a more sustainable world. 

"At GRI, we strongly believe in a vision of a single, coherent global set of reporting standards. That is why we pursue collaboration with other organizations. We are committed to achieving greater transparency through disclosure, reducing the burden on reporting organizations, and ensuring organizations and their stakeholders can base decisions on consistent and comparable information."

Eric Hespenheide, Chair of the GRI Board

Comprehensive Reporting group

GRI has joined with five other organizations to achieve progress towards a single set of comprehensive and global reporting standards. This shared vision is provided by GRI, CDP, Climate Disclosure Standards Board (CDSB), International Integrated Reporting Council (IIRC) and Sustainability Accounting Standards Board (SASB). The group announced the collaboration in September 2020. 

Access the report Statement of Intent to Work Together Towards Comprehensive Corporate Reporting: Summary of alignment discussions among leading sustainability and integrated reporting organizations CDP, CDSB, GRI, IIRC and SASB. A response to the report has also been provided by the GRI Global Sustainability Standards Board: statement from the GSSB 

An announcement in December 2020 shared proposals on enterprise value reporting, brought to life in a prototype climate-related financial disclosure standard.


As the two global standard setters for sustainability disclosure, GRI and the Sustainability Accounting Standards Board (SASB) started a joint project in 2020, focused on delivering communication materials to help stakeholders better understand how the standards may be used concurrently. 

This work has led to publication of A Practical Guide to Sustainability Reporting Using GRI and SASB Standards, launched in April 2021. A key finding of the research is that each set of standards complements rather than substitutes the other, with GRI supporting broad and comprehensive disclosures on organizational impacts and SASB focusing on a subset of financially material issues.

Corporate Reporting Dialogue

GRI is a member of the Corporate Reporting Dialogue (CRD), a platform launched in 2014 to promote greater coherence, consistency and comparability between frameworks, standards and related requirements.  

The participants in the CRD are: CDP, CDSB, Financial Accounting Standards Board (observer), GRI, International Accounting Standards Board, IIRC, International Organization for Standardization, and SASB.

In June 2019, the CRD published Driving Alignment in Climate-related Reporting, which found that organizations are closely aligned on the Task Force on Climate-related Financial Disclosures (TCFD) recommendations. 

Wider collaboration

GRI regularly works with the Organisation for Economic Co-operation and Development (OECD), and United Nations bodies such as the UN Global Compact (UNGC) and the UN Environment Programme (UNEP). In particular, we work with UNGC  to foster private sector contributions to the Sustainable Development Goals.  

Through our capital markets engagement we connect with stock exchanges and market regulators, to support sustainability reporting and corporate transparency by listed companies. This includes working with the Sustainable Stock Exchanges Initiative, Ceres, the World Federation of Exchanges, and the PRI (Principles for Responsible Investment).