Global Reporting

Decoding Biodiversity Impacts - A Practical Guide to Corporate Reporting on Nature with the GRI Standards

This publication is designed for organizations seeking practical support on biodiversity reporting. It brings together the experiences and lessons learned from four of the leading organizations – CDL, Coca-Cola HBC, Enel and JSW Steel – that took part in the GRI Community Biodiversity Pilot in 2024-2025, gaining first-hand experience on reporting with the new GRI 101 Biodiversity Standard.

From Impact to Income: How Sustainability Reporting Affects the Bottom Line

This literature review examines the relationship between sustainability reporting and corporate financial performance by systematically analyzing 30 empirical studies. Most reviewed studies find a positive correlation between sustainability reporting and financial outcomes. 

Ørsted Becomes First Energy Major to Complete Full Green Transition

Ørsted is set to become the first energy company in the world to fully complete its green transformation, meeting its 2025 science-based decarbonization target with a 98% reduction in Scope 1 and 2 emissions and a 99% renewable energy share. 

Mapping GRI 102 and GRI 103 standards to CDP 2025 full corporate questionnaire

This Excel spreadsheet maps CDP's 2025 full corporate questionnaire against the GRI 102: Climate Change 2025 and GRI 103: Energy 2025 standards.  

GRI 103: Energy 2025

GRI 103: Energy 2025 contains disclosures for organizations to report information about their energy-related impacts, and how they manage these impacts. Includes a glossary, bibliography, and appendix. 

GRI 102: Climate Change 2025

GRI 102: Climate Change 2025 contains disclosures for organizations to report information about their climate change-related impacts, and how they manage these impacts. Includes a glossary, bibliography, and appendix. 

Consolidated Set of the GRI Standards

This revised document (2025) contains the up-to-date set of GRI Sustainability Reporting Standards (GRI Standards). Includes presentation figures, an extensive glossary, and bibliography.

A Short Introduction to the GRI Standards

This short Introduction will give new users of the GRI Standards an overview of how the Standards are set up, and help experienced users in gaining an understanding of changes in the system and the role of the GRI Sector Standards. 

GRI and TNFD Case Studies

Comprehensive report by Taskforce on Nature-related Financial Disclosures (TNFD) and Global Reporting Initiative (GRI). Organizations have dependencies and impacts on nature which give rise to nature-related risks and opportunities to the business. These four concepts include dependencies, impacts, risks, and opportunities. 

Global Reporting Initiative website 

Global reporting website hosting all up-to-date standards, training curriculum, and latest news and events. 

Sustainability Accounting Standards Board (SASB) Standards

Website hosting SASB standards, reporting companies, and education. Earn your Fundamentals of Sustainability Accounting (FSA) credential. 

Task Force on Climate-related Financial Disclosures TCFD

The Financial Stability Board created the Task Force on Climate-related Financial Disclosures (TCFD) to improve and increase reporting of climate-related financial information. This includes the risks and opportunities presented by rising temperatures, climate-related policy, and emerging technologies in our changing world.

CDP - not-for-profit charity that runs the global disclosure system for investors, companies, cities, states and regions to manage their environmental impacts

CDP is a not-for-profit charity that runs the global disclosure system for investors, companies, cities, states and regions to manage their environmental impacts.

Scoping Out:  Tracking Nature Across the Supply Chain - Global Supply Chain Report 2022

Measurement-based assessment of sustainability efforts to date.  Awareness and ambition on nature are growing, but the challenges we face are also accelerating. We must act urgently to halve emissions and become nature positive by 2030.

FSB Roadmap for Addressing Financial Risks - 2023

The Financial Stability Board (FSB) is an international body that monitors and makes recommendations about the global financial system. The FSB promotes international financial stability by coordinating national financial authorities and international standard-setting bodies as they work toward developing strong regulatory, supervisory and other financial sector policies. The FSB seeks to strengthen financial systems and increase the stability of international financial markets. 

Accounting for Carbon Offsets

Markets for carbon trading function poorly, and many traded offsets do not actually perform as promised. Without robust protocols for monitoring offsets and in the absence of proper accounting mechanisms, market-based approaches to reducing atmospheric GHG will be vulnerable to misrepresentation and fraud. This article presents an accounting framework based on five core principles. The first two define what can and cannot be counted as an offset and what may or may not be traded. The remaining principles set out basic accounting guidelines for offsets. Together they provide the foundation for a well-functioning market that accelerates innovation and deployment of improved offsetting technologies, leading to atmospheric decarbonization.

Accounting for Climate Change

Corporations are facing growing pressure—from investors, advocacy groups, politicians, and even business leaders themselves—to reduce greenhouse gas (GHG) emissions from their operations and their supply and distribution chains. About 90% of the companies in the S&P 500 now issue some form of environmental, social, and governance report, almost always including an estimate of the company’s GHG emissions. The authors describe these as “catchall reports that are often made up of inaccurate, unverifiable, and contradictory data.” They propose a remedy: the E-liability accounting system, whereby emissions are measured using a combination of chemistry and engineering, and principles of cost accounting are applied to assign the emissions to individual outputs.