GRI launched in 2025 a digital taxonomy that transforms the GRI Standards into a format compatible with XBRL - the language used for official reporting in both the financial and sustainability areas. This taxonomy does not change the substance of the Standards and provides a structured form that allows users to publish their reports in a format that can be easily retrieved, verified and analysed by IT systems.

For companies already using the GRI as the basis for sustainability reporting, this development does not change what is being reported, but how the information can be presented. Instead of PDF or Word documents that need to be read in their entirety to extract the relevant information, an XBRL report can be processed on the spot by ESG platforms, auditors or regulators. In practice, this means time savings and clarity in reporting. Information becomes easier to compare across companies or sectors, and completion errors can be detected automatically, including omissions that require justification.

The GRI Taxonomy is not mandatory for companies, but it is becoming a relevant tool in the current European context of reporting in digital XBRL format. The GRI notes that although GRI and ESRS are two distinct frameworks, they can be mutually supportive: many of the GRI themes and approaches are echoed or reflected in ESRS, and the use of the GRI Taxonomy can help organise data for dual reporting without duplication of effort. Companies reporting in both GRI and ESRS can thus maintain a common core of data aligned to the requirements of both frameworks.

GRI Taxonomy and EU Taxonomy

GRI Taxonomy is not directly related to the EU Taxonomy, despite the similar name. The former is a technical tool for digital reporting, linking GRI content to accepted formats in digital reporting ecosystems. The other is a categorisation system that determines whether an economic activity is considered sustainable according to legal criteria. One refers to cum is reported, the other to ce is eligible as a green activity. They do not overlap, but they can be used together in the same report, especially when it comes to companies that aim to be transparent to investors, creditors or the public.

GRI launched this taxonomy as an adaptive response to technology and a response to a market need. Interest in comparable and verifiable ESG data has grown significantly. Valuation platforms, investment funds and authorities are beginning to demand direct access to structured data, not just narrative text. In this respect, the adoption of a digital taxonomy is becoming a good choice, even for companies that do not yet have explicit legal obligations.

Company that integrated GRI Taxonomy

A concrete application example comes from the area of reporting technology: the British company CoreFiling was among the first to integrate GRI Taxonomy into its platforms, already offering support for GRI-based XBRL reporting.

For companies in Romania, the adoption of this taxonomy is not an obligation, but it can be seen as an opportunity that provides a reporting framework that integrates existing technological requirements.