In today’s world, where transparency and accountability are critical for sustainable business practices, the Global Reporting Initiative (GRI) plays a pivotal role. The GRI provides a comprehensive framework for sustainability reporting that helps organizations communicate their environmental, social, and governance (ESG) impacts.

The Global Reporting Initiative operates through its globally recognized GRI Standards, which are structured around three series: Universal Standards, Sector Standards, and Topic Standards.

Out of these, ‍topic standards focus on specific sustainability topics such as climate change, human rights, and biodiversity. Organizations select relevant topic standards based on their significant impacts.