![]() The revised Universal Standards are freely available for download. More information can also be found in our flyer, FAQ, and mapping document, all of which can be accessed below. For a detailed overview of how to navigate the new GRI Standards system, please read our short introduction to the GRI Standards. The user-friendly modular system enables all reporting organizations to apply the revised Universal Standards alongside the application of the adapted Topic Standards, and the new Sector Standards. The forward-looking approach that underpinned the revision of the Universal Standards means organizations will be best positioned to use their GRI reporting to respond to emerging regulatory disclosure needs, such as the EU Corporate Sustainability Reporting Directive and the IFRS plans for enterprise value standards. ![]() ![]() The Universal Standards strengthen the very foundations of all reporting through GRI, delivering the highest level of transparency for organizational impacts on the economy, environment, and people. The revised Universal Standards represent the most significant update since GRI transitioned from providing guidance to setting standards in 2016. ![]()
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