In the evolving world of corporate sustainability, transparency is no longer optional—it’s expected. As stakeholders demand more credible disclosures on environmental, social, and governance (ESG) performance, the Global Reporting Initiative (GRI) remains one of the most widely used frameworks for sustainability reporting worldwide.

But how are companies actually using GRI? And what do current trends tell us about the future of sustainability reporting?

Let’s dive into a data-driven analysis of reporting trends using GRI Standards.

GRI at a Glance

The GRI Standards, first introduced in 2000 and regularly updated (most recently in 2021), provide a comprehensive, modular structure for organizations to disclose material sustainability impacts. They are used by companies of all sizes across industries and geographies to align their reporting with stakeholder expectations, SDGs, and ESG frameworks.

Top Trends in GRI Reporting (2023–2025)

1. Surge in First-Time Reporters. According to GRI’s Sustainability Disclosure Database:

• Over 10,000 organizations globally use GRI standards.
• The past two years saw a 15–20% increase in first-time reporters, particularly from Asia and Latin America.
• SMEs are entering the space, driven by supply chain pressures and public procurement requirements.

Insight: Reporting is no longer exclusive to large multinationals; the GRI framework’s flexibility appeals to emerging markets and smaller enterprises.

2. Growing Use of GRI + ISSB/TCFD Alignment. As new frameworks like IFRS S1 & S2 emerge under the International Sustainability Standards Board (ISSB), companies are increasingly using GRI in tandem with:

• TCFD (for climate-related financial disclosures)
• SASB metrics (for industry specificity)
• IFRS S2 (for investor-focused disclosures)

Insight: GRI remains relevant because it focuses on impact materiality while other frameworks emphasize financial materiality. The dual-materiality approach is gaining ground.

3. Most Reported GRI Topics. Recent GRI usage analysis shows the most frequently disclosed topics:

• GRI 302 (Energy)
• GRI 305 (Emissions)
• GRI 403 (Occupational Health & Safety)
• GRI 404 (Training and Education)
• GRI 205 (Anti-Corruption)\

Insight: Climate and workforce-related topics are consistently top of mind for organizations, reflecting both regulatory and reputational risks.

4. GRI Standards 2021 Adoption Still in Progress. While the GRI Standards 2021 update introduced new requirements for disclosures on human rights, due diligence, and sector-specific standards, adoption has been gradual.

• Only ~45% of reports in 2024 used the updated structure.
• Many organizations cite a lack of internal capacity or integration readiness as barriers.

Insight: GRI 2021 represents a shift from transparency to accountability. Adoption will accelerate as regulatory pressures increase.

Challenges Companies Face

• Data Collection: Especially for Scope 3 emissions, diversity metrics, and supply chain disclosures.
• Materiality Assessment: Confusion around stakeholder engagement vs. financial risk focus.
• Consistency: Inconsistent use of GRI references (e.g., “GRI-referenced” vs “GRI core” vs “GRI in accordance”).

What’s Next: Predictions for 2025 and Beyond

• Regulatory Integration: GRI will increasingly become the backbone for disclosures under CSRD (EU), SEC (US), and ISSB frameworks.
• AI & Automation: More companies will use tech tools for ESG data capture and real-time GRI mapping.
• Stakeholder-Centric Reporting: Emphasis will grow on outcomes, not just inputs—what impact are disclosures actually having?

GRI Is Here to Stay—But Must Evolve

The Global Reporting Initiative continues to set the bar for comprehensive, impact-driven sustainability reporting. As expectations rise and frameworks converge, organizations that embed GRI reporting early will be better positioned for future regulation, investor scrutiny, and stakeholder trust.

Need help aligning your reports with the GRI Standards 2021 or mapping against ISSB frameworks?

GCSS can support you in disclosure strategy, materiality assessment, and full GRI-compliant reporting.

Contact us at sales@gcssinc.com to start your GRI, IFRS, or ESG reporting journey today.

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