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GRI 1: Foundation 2021

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Summary

GRI 1: Foundation 2021 introduces the purpose and system of the GRI Sustainability Reporting Standards (GRI Standards) and explains key concepts for sustainability reporting. It also specifies the requirements and reporting principles that organizations must comply with to report in accordance with the GRI Standards. GRI 1 is the first Standard that organizations should consult to understand how to report using the GRI Standards.

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Issuer

Global Reporting Initiative (GRI)

Year

2021

Region

International

Issuer (type)

Global Sustainability Standards Board (International)

Policy Type

Disclosure

Geographical scope

International

Mandatory or voluntary

Voluntary


Global Reporting Initiative (GRI)
  • Other
Main industries targeted
  • Administrative, Support, Waste Management
  • Finance & Insurance
  • Information
  • Mining, Quarrying, Oil & Gas Extraction
Restrictiveness

Low

Sustainable Development Goals (SDGs)
  • SDG 4: Quality Education
  • SDG 12: Responsible Consumption and Production
  • SDG 17: Partnerships for the Goals

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