The global standards for sustainability impacts The GRI Standards enable any organization – large or small, private or public – to understand and report on their impacts on the economy, …

Financial materiality and impact materiality together under the umbrella of ‘double materiality’ are the only relevant forms of materiality, with both perspectives needed in a two-pillar structure - …

The double-materiality concept as ‘guiding principle’ in the GRI Standards From climate change and biodiversity loss, to growing inequality, modern slavery, and scarcity of resources, our …

The application of materiality , environmental, and social impacts in consultation with its stakeholders. These topics could include issues that have financially material impacts on the …

Sector ProgramSector Program GRI’s Sector Standards streamline reporting, providing a fast-track for companies with shared common activities to focus on the impacts on the economy, …

materiality.’ They will also have to gauge how sustainability issues, in turn, affect their bottom-line or ‘sustainability-related financial materiality.’ This will help make economic activity more …

Double materiality, in essence, reflects the new practical nature of sustainability reporting and the recognition that impact, and financial reporting are interconnected and that reporting ideally …

The materiality matrix in GRI 101: Foundation 2016 is not included in GRI 1: Foundation 2021. The revisions to the concept of ‘material topic’ eliminate the need for a matrix as the concept …

Double Materiality Assessment under the ESRS (2025) Double materiality is at the heart of the ESRS and the CSRD. It requires organizations to assess both their impacts on society and the …

Report services Whether you report with reference to or in accordance with GRI Standards, our Report Services provide practical feedback on your reporting in line with the GRI …