GRIverified 2026-06-14disclosure

GRI Standards

Latest version · Universal 2021; revised GRI 102 (Climate Change) and 103 (Energy) 2025 effective Jan 2027; GRI 14 Mining V1.1 Jan 2026

Indian use case

GRI is the dominant non-financial reporting standard in India alongside BRSR; many Indian corporates produce dual-reference reports (GRI + BRSR).

Key points

Sector standards: GRI 11 Oil & Gas, GRI 12 Coal, GRI 13 Agri/Aquaculture/Fishing, GRI 14 Mining v1.1.
GRI 101 Biodiversity 2024.
Textiles & Apparel exposure draft closed Sep 2025.

Sources

GRI Standards

Related Indian regulation

BRSR CoreSEBI
Business Responsibility and Sustainability Report. The Core subset of 49 KPIs requires reasonable assurance per the SEBI phasing schedule. Industry Standards (Dec 2024) by ASSOCHAM/FICCI/CII clarify computation. Value-chain disclosures for the top 250 are voluntary in FY25-26 and assurance is voluntary in FY26-27 (most recent SEBI clarifications).

Cross-walks available

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