Introduction to the Global Reporting Initiative (GRI)

The Global Reporting Initiative (GRI) is the world’s most widely adopted framework for sustainability reporting, helping organizations of all sizes and sectors communicate their economic, environmental, and social impacts in a transparent and accountable manner.

Established in 1997, GRI provides a comprehensive set of standards and guidelines that support businesses in disclosing how their operations affect key stakeholders—including employees, communities, investors, and the environment.

Key features of the GRI framework include:

• Modular and flexible reporting structure, including Universal, Sector, and Topic Standards
• Emphasis on materiality, stakeholder inclusiveness, and sustainability context
• Alignment with other key frameworks like the UN SDGs, TCFD, CDP, and OECD Guidelines GRI encourages organizations to move beyond financial disclosure and report on issues such as:
• Climate change and emissions
• Water and resource use
• Labor practices and human rights
• Governance, ethics, and anti-corruption
• Community engagement and social impact By reporting with GRI, companies can:
• Enhance transparency and stakeholder trust
• Demonstrate alignment with international sustainability goals
• Improve internal decision-making and risk management
• Strengthen brand reputation and investor confidence

As sustainability becomes central to business strategy, GRI reporting empowers organizations to tell their impact story, track progress, and lead responsibly in a rapidly evolving global landscape.

Introduction to the Sustainability Accounting Standards Board (SASB)

The Sustainability Accounting Standards Board (SASB) provides a globally recognized framework that helps companies disclose financially material sustainability information to investors in a consistent, comparable, and reliable manner.

Established in 2011, SASB developed a set of industry-specific standards covering 77 sectors, each identifying the environmental, social, and governance (ESG) issues most relevant to financial performance. These standards guide organizations in reporting material sustainability factors that are likely to impact long-term value creation.

Key aspects of the SASB framework include:

• Focus on financial materiality
• Tailored sector-specific metrics
• Compatibility with traditional financial filings (e.g., annual reports, 10-K filings)
• Alignment with major global frameworks like TCFD, GRI, and ISSB (International Sustainability Standards Board)

Common disclosure areas include:

• Climate risk and GHG emissions
• Human capital and labor practices
• Supply chain management
• Product safety, ethics, and governance By using SASB standards, organizations can:
• Communicate ESG performance in a way that matters to investors
• Strengthen transparency and comparability across peer groups
• Support long-term risk management and value creation
• Integrate sustainability into mainstream financial reporting

SASB empowers both companies and investors to make better-informed, sustainability-aware decisions, bridging the gap between ESG performance and financial outcomes.