{"id":8379,"date":"2025-08-25T19:59:00","date_gmt":"2025-08-25T16:59:00","guid":{"rendered":"https:\/\/esghub.ro\/?p=8379"},"modified":"2025-08-25T19:59:00","modified_gmt":"2025-08-25T16:59:00","slug":"grey-vs-esrs-approaches-to-sustainability-reporting","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/gri-vs-esrs-abordari-ale-raportarii-de-sustenabilitate\/","title":{"rendered":"GRI vs ESRS: approaches to sustainability reporting"},"content":{"rendered":"

Background and objectives<\/h2>\n

GRI (Global Reporting Initiative) and ESRS (European Sustainability Reporting Standards) are two frameworks for sustainability reporting that start from different premises and goals. The GRI, developed since the 1990s, is voluntary in nature and globally applicable, and is used by organisations that want to report their economic, social and environmental impacts in a transparent way. The ESRS has been developed by EFRAG as part of the CSRD Directive and is mandatory for covered companies in the European Union that fulfil the conditions set out in the Directive, starting with the reporting exercises 2024-2025.<\/p>\n

Structure of standards<\/h2>\n

The GRI is built modularly, with a combination of universal standards and thematic standards, allowing companies to select the relevant aspects for reporting. The ESRS has a structure organised around the established pillars of ESG reporting, comprising detailed standards for environmental, social and governance issues, together with common general requirements.<\/p>\n

Materiality and addressing impacts<\/h2>\n

A key differentiator is how the two frameworks define materiality. The GRI focuses on what is important to stakeholders and the company's impact on society. The ESRS goes further and introduces dual materiality, combining the analysis of environmental and community impacts with the assessment of financial risks and opportunities for the company.<\/p>\n

Level of detail and comparability<\/h2>\n

The GRI is characterised by flexibility, which allows adaptation to different contexts but may reduce comparability between organisations. The ESRS imposes detailed indicators and reporting requirements with the aim of ensuring a high level of consistency and comparability between European companies.<\/p>\n

Target group and use<\/h2>\n

GRI addresses a global audience, including investors, customers, non-governmental organisations and the general public. The ESRS is aimed at European companies and seeks to fulfil the requirements of investors and authorities in the European Union.<\/p>\n

Similarities and complementarities<\/h2>\n

Despite their differences, the two frameworks have much in common. Both address sustainability on environmental, social and governance dimensions, emphasise materiality analysis and promote transparency. The collaboration between EFRAG and GRI ensures interoperability and reduces the reporting effort for companies using both frameworks simultaneously.<\/p>\n

GRI is a global, flexible and adaptable tool suitable for organisations wishing to communicate their impact internationally. The ESRS is a stricter and more detailed EU regulatory framework designed to ensure comparability and compliance with EU public policies. For EU companies, ESRS reporting becomes mandatory, but using the GRI in parallel can offer additional benefits when dealing with markets and investors outside the EU.<\/p>","protected":false},"excerpt":{"rendered":"

Context \u0219i obiective GRI (Global Reporting Initiative) \u0219i ESRS (European Sustainability Reporting Standards) sunt dou\u0103 cadre de referin\u021b\u0103 pentru raportarea de sustenabilitate care pornesc de la premise \u0219i scopuri diferite. GRI, dezvoltat \u00eenc\u0103 din anii \u201990, are caracter voluntar \u0219i o aplicabilitate global\u0103, fiind utilizat de organiza\u021bii care doresc s\u0103 \u00ee\u0219i prezinte impactul economic, social […]<\/p>\n","protected":false},"author":4,"featured_media":8380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":27,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-8379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=8379"}],"version-history":[{"count":1,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8379\/revisions"}],"predecessor-version":[{"id":8381,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8379\/revisions\/8381"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/8380"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=8379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=8379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=8379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}