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The encyclopedia · Strategy & Leadership · Strategic decision · 1997–2000

GRI gave sustainability reporting one framework in 1997 and became its global standard

After the Exxon Valdez outcry, CERES and Tellus founded GRI in Boston in 1997; its 2000 guidelines were the first global framework for sustainability reporting.

Global Reporting Initiative (GRI)

The solution

After the Exxon Valdez oil spill in 1989, public pressure grew for companies to account for their environmental behavior. In September 1997, CERES and the Tellus Institute — with the UN Environment Programme involved — founded the Global Reporting Initiative in Boston to create the first accountability mechanism for responsible environmental conduct.

GRI's design choice was a shared framework rather than a rating: companies report against common guidelines so their disclosures can be compared. The first GRI Guidelines (G1) appeared in 2000 as the first global framework for sustainability reporting, and the scope widened from environment to social, economic and governance issues.

The framework won by being free, multi-stakeholder and open to any organization. Reporting spread around the world, guidelines were updated through G3 and G4, and in 2016 GRI transitioned to the GRI Standards — described as the global standard setter for sustainability reporting, used by tens of thousands of companies.

Why it worked

  • Common guidelines made sustainability reports comparable across companies
  • Free access removed cost as a barrier to adopting the framework
  • Multi-stakeholder development gave it legitimacy no single NGO could
  • Broadening to social and governance kept it relevant as ESG grew
What it achievedGive every reporter the same set of guidelinesneat

What can be applied

When every company tells its own story, reporting is marketing; a shared, multi-stakeholder framework turns disclosures into a comparable discipline that buyers and investors can act on.

Aftermath

GRI relocated to Amsterdam in 2002 and opened regional hubs from Brazil to Singapore; its Standards became the most widely used sustainability reporting framework and the common reference point for new ESG disclosure regulations worldwide.

Sources

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