Linking GRI reporting to other requirements

If you write a report in accordance with or referencing the GRI Standards, we are dedicated to ensuring that the comprehensive data you produce can cover multiple reporting requirements. 

Looking for more on how GRI collaborates with other frameworks and standard setters, making reporting easier and more transparent? See here:

The sustainability reporting landscape

Standards linkage documents

Below are a series of linkage documents that make the connections between the GRI Standards and other frameworks and initiatives. This ensures that your reporting through the Standards is as straightforward as possible while helping to fulfill your needs for transparency and disclosure. To note, linkage documents published prior to 2022 will only relate to the Universal Standards 2016 edition, and have yet to incorporate the revised Universal Standards.

Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards file 18 Jan 2024 English 155 KB
[draft] ESRS-GRI Standards data point mapping file 21 Dec 2023 English 239 KB
GRI-ESRS Interoperability Index November 2024 file 21 Nov 2024 English 58 KB
Linking the SDGs and the GRI Standards file 24 May 2022 English 3.4 MB
A Practical Guide to Sustainability Reporting Using GRI and SASB Standards file 08 Apr 2021 English 1.4 MB
Driving Alignment in Climate-related Reporting (how GRI Standards can be used to meet the TCFD requirements) file 10 Oct 2019 English 7.8 MB
Complementary Use and Linkage of the GRI Standards and B Lab’s B Impact Assessment file 24 Feb 2021 English 5.4 MB
Uso complementario y enlace entre los Estándares GRI y la Evaluación de impacto B de B Lab - Linking GRI Standards & BLab's BIA file 24 Sep 2021 Spanish 6.3 MB
Linking GRI and CDP: How are GRI Standards and CDP climate change questions aligned? file 05 Aug 2019 English 1.9 MB
Linking GRI and CDP: Water and Effluents file 01 Sep 2018 English 2.3 MB
Linking the GRI Standards and the SEBI (Securities and Exchange Board of India) BRSR Framework file 19 Apr 2022 English 27.3 MB
Linking GRI Standards and EU NFR Directive disclosure file 15 Jun 2020 English 1.3 MB
Linking the GRI Standards and AICPA (American Institute of CPAs) Standards file 04 Aug 2020 English 764 KB
Linking the GRI Standards and the Culture of Health for Business (COH4B) Framework file 16 Jun 2020 English 0 Bytes
Linking the GRI Standards and CASS (Chinese Academy of Social Sciences) CSR 4.0 (English) file 05 Aug 2019 English 495 KB
Linking the GRI Standards and CASS (Chinese Academy of Social Sciences) CSR 4.0 (Chinese) file 05 Aug 2019 Simplified Chinese 1.4 MB
Linking the GRI Standards and HKEX (Hong Kong Exchange) ESG Reporting Guide file 10 Jul 2020 English 1.7 MB

Reporting on the SDGs

The GRI Standards can help you communicate how your organization is contributing towards the UN Sustainable Development Goals

Integrating SDGs into sustainability reporting