UK law
No UK instrument requires GRI.
SECR, CFD and UK SRS do not name it.GRI · voluntary in UK law
GRI reporting requirements in the UK
No UK law requires a company to report under the GRI Standards.
The requirements start when a company says it uses them: nine for a report “in accordance with” the GRI Standards, three for one “with reference to” them.
Groups with an EU subsidiary meet GRI through the ESRS, and listed companies meet a different test under UK SRS.
Status
Is GRI reporting mandatory in the UK?
No. GRI binds the company that claims it, and the law never names it.
GRI is a private standard-setter, and its Standards carry no UK legal hook.
The closest UK law comes is permission: UK SRS S1 lets a company consider GRI as a source of guidance (UK SRS S1, Appendix C).
What the Standards contain is explained on the GRI Standards.
The UK duties that are law are on ESG reporting requirements in the UK.
Why a UK company meets GRI
Its own claim
“In accordance with” or “with reference to” the Standards.
GRI 1 sets the requirements for each.Someone else’s rules
An EU subsidiary’s ESRS report, or a buyer’s questionnaire.
Each brings its own question.Two claims
What does each GRI claim require?
Nine requirements for “in accordance with”, three for “with reference to”, and no certification for either.
| Requirement in GRI 1 | In accordance with | With reference to |
|---|---|---|
| Apply the eight reporting principles | Required | Recommended |
| Report all 30 disclosures in GRI 2 | Required | Only those chosen |
| Determine material topics (GRI 3) | Required | Recommended |
| Report GRI 3’s disclosures | Required | Recommended |
| Report Topic Standard disclosures for each material topic | Required | Only those chosen |
| Give a permitted reason for any omission | Required | — |
| Publish a GRI content index | Required: twelve items | Required: six items |
| Provide a statement of use | Required | Required |
| Notify GRI by email (free) | Required | Required |
“If the organization does not comply with all nine requirements, it cannot claim that it has prepared the reported information in accordance with the GRI Standards” (GRI 1 §3).
A report that says it is “in line with GRI” but has no content index and no statement of use meets neither claim.
One group
What does a GRI claim mean for one UK group?
A UK aquaculture and food group claiming “in accordance with” takes on nine requirements and the GRI 13 Sector Standard.
It is an illustration, not a real company: unlisted, with an EU subsidiary in CSRD scope and a supermarket customer that uses a sustainability rating.
Its own claim does all the work; nothing in UK law adds a GRI duty.
Had it written “with reference to”, GRI 13 would be a recommendation and the content index would need six items, not twelve.
- 1
What does its report claim?
“In accordance with the GRI Standards”, so all nine GRI 1 requirements apply (GRI 1 §3).
- 2
Does a Sector Standard bind it?
Yes: its fish farms put it under GRI 13, so it reviews every GRI 13 topic and explains those it judges not material.
- 3
What changes in 2027?
Reports published from 1 January 2027 use GRI 102 for climate and GRI 103 for energy (GRI).
- 4
And its EU subsidiary?
Its ESRS report counts as “with reference to” GRI, not “in accordance” (EFRAG–GRI statement).
- 5
What about UK law?
It is not listed, so UK SRS is voluntary for it, and no UK instrument requires GRI.
The content index
What goes in a GRI content index?
Twelve items for “in accordance with”, six for “with reference to”, and only four reasons to leave anything out.
Disclosures 2-1 to 2-5 and 3-1 and 3-2 admit no reason for omission at all (GRI 1, Requirements 2 and 4).
Where a policy or committee does not exist, saying so complies; it is not an omission.
The index can take any format, as long as it holds the required items.
The content indexExplore
The content index
Statement of use
“[Name] has reported in accordance with the GRI Standards for the period […]”, or the narrower “with reference to” wording.
The content index
Sector topics
The applicable Sector Standards, and each sector topic judged not material, with the reason.
The content index
Every disclosure
Each reported disclosure, its source standard and where the information can be found.
The content index
Omissions
Not applicable, legal prohibitions, confidentiality constraints, or information unavailable or incomplete; nothing else.
Sector Standards
Which GRI Sector Standards apply, and when?
Four are in use, three more apply from 2029, and GRI aims at 40 sectors.
A Sector Standard binds only an “in accordance” reporter, and only if one exists for its sector (GRI 1, Requirements 3-b and 5-b).
Outside these sectors, material topics come from the GRI 3 process alone (GRI 3).
- January 202301
- January 202402
- January 202403
- January 202604
- 31 December 202605
Earlier versions of GRI 11–14 stop for climate and energy
The V1.1 versions, aligned with GRI 101, 102 and 103, are in use now. - 1 January 202906
GRI 16 Banking, GRI 17 Capital Markets, GRI 18 Insurance
Approved 17 September and 9 October 2026; launched in 2027.
New labour Standards, GRI 104 to 107, were approved in June and July 2026, but their effective dates had not been set on 15 October 2026 (GSSB).
Your position
Do you need GRI, and how much of it?
Pick the claim, the sector and where you sit: the requirements, the Sector Standard and the EU and UK notes follow.
The check reads GRI 1 and the Sector Program as published on 15 October 2026.
The claim decides almost everything, so settle that before planning the report.
GRI · do you need it, and how much?
Pick the claim first: it decides almost everything else.
Rules: GRI 1 Section 3 and Requirements 3-b and 5-b; GRI Sector Program; GRI–ESRS Interoperability Index V1; UK SRS S1 ¶C2; FCA PS26/19.
A provisional reading, not advice. Nothing you enter leaves your browser.
EU exposure
What does GRI mean for a UK group with an EU subsidiary?
Its ESRS report counts as “with reference to” GRI, and the mapping between them has not caught up with the revised ESRS.
To claim “in accordance” as well, the group reports the GRI requirements the ESRS do not cover (GRI–ESRS index).
Do not cite the 2024 index’s ESRS paragraph numbers against the revised ESRS.
Whether the EU entity reports at all is on CSRD reporting requirements for UK companies.
GRI and the ESRSExplore
GRI and the ESRS
Same impact test
The ESRS “adopted the same definition for impact materiality as GRI”.
GRI and the ESRS
With reference to
An ESRS reporter is considered to report “with reference to” the GRI Standards, not “in accordance”.
GRI and the ESRS
The index
V1, 22 November 2024, mapped to the 2023 ESRS; no update published as at 15 October 2026.
GRI and the ESRS
Revised ESRS
GRI Standards, including topics and sector standards, may be used for entity-specific disclosures.
UK SRS and ISSB
How does GRI relate to UK SRS and the ISSB?
They answer different questions: GRI asks about impacts, UK SRS about what investors need.
For listed companies in UKLR 6, 14, 15, 16 and 22, UK SRS applies on comply or explain for periods from 1 January 2027 (FCA PS26/19).
GRI and the ISSB signed a memorandum in March 2022 to “seek to coordinate” (IFRS Foundation), and the one operative equivalence covers greenhouse gas emissions: IFRS S2 figures can meet GRI 102 from 2027 (GRI).
GRI itself says its Standards represent the impact side of double materiality (GRI).
The comparison in depth is on ISSB vs GRI, and GRI’s own test on GRI materiality.
Is this information material?
GRI
Material topics are the organisation’s most significant impacts on the economy, environment and people.
GRI 1 §2.2 and GRI 3.UK SRS and IFRS
Information that could reasonably be expected to influence the decisions of investors and lenders.
UK SRS S1 ¶¶17–18.Customers and tenders
Do customers and tenders require GRI?
No UK procurement rule we hold names GRI; ratings map to it, which is a different thing.
| Who asks | What they actually ask | Source |
|---|---|---|
| A UK public buyer | No UK procurement rule we hold names GRI | — |
| A rating such as EcoVadis | Its 21 criteria are mapped to ISO 26000, GRI and the SDGs; it does not ask for a GRI report | EcoVadis methodology 2026 |
| A CDP request | CDP’s own questionnaire, partly aligned with GRI 101, GRI 102, GRI 103 and GRI 303 | CDP reporting |
| A contract or customer code | Whatever the contract says; read the clause | — |
Answering a questionnaire with GRI disclosures does not make a GRI claim; the claim needs a content index and a statement of use.
Order of work
What should a company do first about GRI?
Decide the claim, then the sector, then build the index the claim needs.
Most of the effort is the GRI 3 process, because it decides which Topic Standards apply.
Software that holds the content index and the omission reasons is compared on GRI reporting software.
- 1
Decide the claim
“In accordance with”, “with reference to”, or none.
- 2
Check for a Sector Standard
GRI 11 to 14 now; 16 to 18 from 2029.
- 3
Run GRI 3
Context, impacts, significance, then a documented threshold.
- 4
Plan for GRI 102 and 103
Reports published from 1 January 2027.
- 5
Build the index and notify GRI
Statement of use, locations, omissions, then an email.
GRI is optional in the UK, but the claim on the cover of a report is a promise, and GRI 1 says exactly what it costs.
- No UK instrument
GRI is never required by UK law
It binds only the company that claims it. - Nine requirements
“In accordance with” is all or nothing
Miss one and the claim cannot be made. - Three requirements
“With reference to” is the honest partial claim
Content index, statement of use, an email to GRI. - 1 January 2027
GRI 102 and GRI 103 replace the old climate and energy disclosures
For reports published from that date. - ESRS
A CSRD report counts as “with reference to” GRI
Not “in accordance”.
What changes in GRI next?
Climate and energy in 2027, financial services in 2029, labour Standards with dates still to come.
None of the 2016 labour Standards had been withdrawn on 15 October 2026.
Date any reference to GRI 101, 102 or 103: before 2024 those numbers meant the Foundation, General Disclosures and Management Approach standards.
What is comingExplore
What is coming
GRI 102 and 103
Effective 1 January 2027; GRI 305 and GRI 302 are withdrawn for those topics.
What is coming
Financial services
GRI 16, 17 and 18 for reports published from 1 January 2029.
What is coming
Labour Standards
GRI 104 to 107 approved in 2026; effective dates not yet set.
What is coming
ESRS index
EFRAG lists the update as on-going; none published by 15 October 2026.
Who can help with GRI reporting in the UK?
Advisers and software vendors; GRI itself certifies neither the report nor the adviser.
| Ask a provider | Why it matters |
|---|---|
| Which claim will the report make, and why? | It sets nine requirements or three (GRI 1 §3). |
| How will the GRI 3 threshold be set and documented? | GRI 3 Step 4 leaves the threshold to the organisation and asks it to document it. |
| Which Sector Standard applies, and in which version? | The V1.1 versions apply to climate and energy after 31 December 2026. |
| Is the work assured, by whom and to what standard? | GRI requires no assurance; a reader may still want it. |
This site names no adviser as its own and has no clients; how to choose one is on ESG reporting consultants.
Frequently asked
What else do people ask about GRI reporting?
Is GRI reporting mandatory in the UK?
No. No UK instrument requires a company to report under the GRI Standards.
The duties that are law, such as SECR, climate-related financial disclosure and, for listed companies, UK SRS on comply or explain, do not name GRI.
GRI becomes binding only on a company that claims to use it.
What are the GRI reporting requirements?
They depend on the claim.
To report “in accordance with” the GRI Standards, an organisation must meet all nine requirements in GRI 1, including reporting all of GRI 2, determining material topics under GRI 3, publishing a content index and notifying GRI.
To report “with reference to” the Standards, it must meet three: publish a content index, provide a statement of use and notify GRI.
What is the difference between “in accordance with” and “with reference to” GRI?
“In accordance with” is the full claim: nine requirements, the eight reporting principles and every applicable Sector Standard.
“With reference to” lets an organisation report selected disclosures, and its statement of use says it reported only the information cited in its content index.
Does GRI certify or approve reports?
No. GRI says it is not an auditor, assessor, certifier or verifier of sustainability reports.
Notifying GRI is an email to reportregistration@globalreporting.org and costs nothing.
No GRI requirement involves assurance.
What must a GRI content index contain?
For an “in accordance” claim, twelve items, including the statement of use, the applicable Sector Standards, the sector topics judged not material with the reason, every reported disclosure with its location, and any reasons for omission.
For “with reference to”, six items.
Can a GRI report leave disclosures out?
Only for one of four reasons: not applicable, legal prohibitions, confidentiality constraints, or information unavailable or incomplete, each explained.
Disclosures 2-1 to 2-5, 3-1 and 3-2 cannot be omitted at all.
Which GRI Sector Standards apply in 2026?
Four are in use: GRI 11 for oil and gas, GRI 12 for coal, GRI 13 for agriculture, aquaculture and fishing, and GRI 14 for mining.
GRI 16, 17 and 18 for banking, capital markets and insurance were approved in September and October 2026 and apply to reports published from 1 January 2029.
Does a CSRD report count as GRI reporting?
Partly.
GRI and EFRAG say an organisation reporting under the ESRS is considered to report “with reference to” the GRI Standards, not “in accordance”.
The GRI–ESRS index is V1 of November 2024, mapped to the 2023 ESRS, and had not been updated for the revised ESRS on 15 October 2026.
Is GRI the same as UK SRS or the ISSB standards?
No. GRI asks about an organisation’s most significant impacts on the economy, environment and people.
UK SRS and the ISSB standards ask what information could reasonably influence investors’ decisions.
UK SRS S1 lets a company consider GRI as a source of guidance without adopting GRI’s test.
Do UK tenders require GRI?
No UK procurement rule we hold names GRI.
Ratings that buyers use, such as EcoVadis, say they map their criteria to GRI, which is not the same as asking for a GRI report.
Answer the question the buyer actually asked.
Sources
Where does each figure come from?
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
Checked against 24 sources fromGRIGSSBEFRAG and GRIEUR-LexGRI and IFRS FoundationIFRS Foundation
- GRIGRI 1: Foundation 2021, Section 3
The nine requirements for “in accordance with”, the three for “with reference to”, the statements of use and Requirement 9, notifying GRI.
- GRIGRI 1: Foundation 2021, Requirements 6 and 7
The twelve content-index items and the four permitted reasons for omission (Table 1).
- GRIGRI 1: Foundation 2021, Section 4
The eight reporting principles an “in accordance” reporter must apply.
- GRIGRI 2: General Disclosures 2021
Thirty disclosures in five sections, effective for reports published from 1 January 2023.
- GRIGRI 3: Material Topics 2021
The four steps to material topics; the significance of impacts as the sole criterion.
- GRIThe GRI Standards
Universal Standards effective 1 January 2023; GRI 101 in effect from 2026, GRI 102 and 103 from 2027.
- GRIGRI Sector Program
GRI 11 to 14 in use, the target of 40 sectors, and the V1.1 alignment.
- GRIStandards for Banking, Capital Markets and Insurance
Approved by the GSSB on 17 September 2026 and the Due Process Oversight Committee on 9 October 2026.
- GRIGRI 16: Banking Sector 2027 (approved text)
Effective for reports published on or after 1 January 2029.
- GSSBApproved summary of the meeting of 1–2 June 2026
The labour Standards GRI 106 and 107 approved with effective dates still to be determined.
- GRIGRI Standards download centre (English)
The V1.1 Sector Standards and the GRI 102 and 103 files.
- EFRAG and GRIJoint statement of interoperability (2023)
An ESRS reporter is considered to report “with reference to” the GRI Standards.
- GRIGRI–ESRS Interoperability Index, V1 (22 November 2024)
Non-authoritative, mapped to the 2023 ESRS.
- EUR-LexDelegated Regulation (EU) 2026/1563 (revised ESRS), ESRS 1 AR 5
GRI named as a source an undertaking may use for entity-specific disclosures.
- GRIGlobal alignment: linkage documents
No GRI–ESRS index for the revised ESRS listed as at 15 October 2026.
- GRI and IFRS FoundationJoint statement on using GRI and ISSB Standards (26 May 2026)
The two purposes, and that each board decides separately.
- GRIGRI 102 and IFRS S2: statement on equivalence for GHG emissions (26 June 2025)
IFRS S2 Scope 1, 2 and 3 disclosures can meet the corresponding GRI 102 requirements.
- IFRS FoundationIFRS Foundation and GRI collaboration agreement (24 March 2022)
The memorandum of understanding: the boards “will seek to coordinate”.
- Department for Business and TradeUK SRS S1, ¶¶17–18 and Appendix C
The financial materiality test, and GRI as a source of guidance an entity may consider.
- IFRS FoundationIFRS S1, Appendix C
C2 names the GRI Standards and the ESRS as sources of guidance.
- Financial Conduct AuthorityPS26/19: UK SRS for listed issuers
Comply or explain for UKLR 6, 14, 15, 16 and 22, periods from 1 January 2027.
- EcoVadisSustainability Rating Methodology disclosure document (2026)
Its 21 criteria are mapped to ISO 26000, GRI and the SDGs.
- GRIDouble materiality: the guiding principle for sustainability reporting
GRI’s Standards represent the impact side of double materiality.
- GRICopyright policy
GRI is not an auditor, assessor, certifier or verifier of sustainability reports.
Continue reading
Where to go next
Guide
The GRI Standards
Universal, Topic and Sector Standards explained.
Guide
GRI reporting software
What a tool must hold to support a GRI claim.
Guide
GRI materiality
The GRI 3 process, step by step.
Guide
ISSB vs GRI
Two materiality tests, one GHG equivalence.
Guide
ESG frameworks in the UK
GRI beside CDP, SASB and the ISSB standards.
Guide
CDP reporting
The other request a UK company most often gets.
More on GRI: GRI Standards · GRI reporting software · GRI materiality