GRI materials on the interaction between EU ESRS and GRI Standards

The Global Reporting Initiative (GRI) has published a Q&A on what the new European Sustainably Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD) mean for users of the GRI Standards. 

GRI collaboration with EFRAG will lead to 42,500 companies publishing impact reporting through the ESRS that is aligned with the GRI Standards.

The GRI and Sustainability Reporting in the EU Q&A:

• includes links to various resources – including an interoperability index and data mapping table, training courses and report services – to help GRI reporters meet CSRD rules;
• explains how the GRI Standards, ESRS and ISSB Standards fit together, including the different approaches to materiality; and 
• a Top 10 Summary version of the Q&A. 

The GRI also has a GRI-ESRS Linkage Service that offers feedback to reporting organisations on how to align a GRI sustainability report with the ESRS. A series of GRI Academy training courses focused on the ESRS will become available this year.

In May 2024, a collaboration between GRI, Pascal Durand (EU MEP and CSRD Rapporteur), and the Lefebvre Sarrut Group led to the publication of CSRD Essentials, which is a free resource with 11 core briefings that explain, in accessible language, the main features of the CSRD and its implementation.

The GRI and EFRAG confirmed in a joint statement  in September 2023 the high level of interoperability between the ESRS and the GRI Standards.

For more information on the ESRS, see the Linklaters CSRD Demystified materials.