The Global Reporting Initiative (GRI) is an independent organization behind the global structure most widely used for corporate sustainability reports. In 2021, the GRI published the first substantial update of its Universal Standards since 2016.
As of January 1, 2023, the new Universal Standards, GRI 1, 2 and 3, will officially replace the previous standards. The changes are significant in relation to reporting requirements and procedures.
In this article, Sandra Feltham details what are these new features and tells how they will influence the development of her stories.