The Global Reporting Initiative (GRI) aims to assist organizations globally in understanding and communicating their impacts on critical sustainability issues such as climate change, human rights, governance, and social well-being. The primary objective is to foster transparency and accountability, enabling informed decision-making and strategies related to sustainability. By doing so, GRI helps businesses to demonstrate their commitment to sustainable development and responsible business practices.

GRI standards are designed for use by organizations of any size, sector, or geographic location. The framework provides a universal language for organizations to report on their sustainability impacts, facilitating global comparability. This broad scope ensures that a wide range of organizations can use GRI standards to communicate their sustainability performance, regardless of their industry or scale.

GRI employs a comprehensive set of standards that cover a wide range of sustainability topics. These standards guide organizations in reporting their impacts, including principles for defining report content and ensuring the quality of reported information. The methodology focuses on materiality, stakeholder inclusiveness, sustainability context, and completeness, allowing for a holistic and accurate representation of an organization's sustainability performance.

GRI reporting leads to improved sustainability performance by highlighting areas needing attention and helps in identifying and managing risks. It enables organizations to better engage with stakeholders and supports regulatory compliance. The framework also enhances reputation and contributes to the development of a sustainable global economy.

Organizations following GRI standards are required to identify material topics relevant to their business and stakeholders. They must report on their performance against these topics, including both positive and negative impacts. The reporting should be complete, accurate, and consistent, and organizations are encouraged to undergo external assurance to verify their reports' credibility.