Global Reporting Initiative (GRI) is an independent international, not for profit organization that has pioneered sustainability reporting.
GRI Sustainability Reporting Standards (GSSS) guides businesses and governments worldwide to understand and communicate their impact on critical sustainability issues such as climate change, human rights, governance and social well-being. The GRI Standards provides framework for sustainability reporting.
GRI Standards can be used to comply with all aspects of the European Directive on the disclosure of non-financial and diversity information.
European Directive on non-financial and diversity disclosure
The European Directive on nonfinancial and diversity disclosure came into force in December 2014. To improve the disclosure of non-financial information, it stipulates that certain large undertakings should prepare a non-financial statement with information on environmental, social, employee-related, anti-corruption and bribery matters, respect for human rights, and diversity.