Global
Global Reporting Initiative (GRI) Standards

GRI Standards.
Environmental disclosures, structured.

GRI 305 (Emissions), GRI 303 (Water), and GRI 306 (Waste) are the environmental core of any GRI report. Sustaineve collects all three data streams from source, structures them to GRI disclosure requirements, and auto-generates the reporting output.

GRI 305 GRI 303 GRI 306 Scope 1 Scope 2
Request Demo GHG Protocol Methodology

Global buyer requirement

EU and US supply chain buyers increasingly require GRI disclosures from Indian manufacturing suppliers — particularly for CSRD compliance. GRI is the common language of ESG across all markets.

ESG rating input

MSCI ESG, FTSE4Good, Sustainalytics, and CDP all use GRI 305 data as primary input for ESG scores. Companies without GRI-structured data receive lower scores by default.

BRSR alignment

SEBI's BRSR framework is structurally aligned with GRI. Scope 1 and 2 data collected for BRSR maps directly to GRI 305-1 and 305-2. One inventory. Two frameworks covered.

Disclosure Mapping

GRI environmental standards — Sustaineve coverage.

Each GRI standard below shows specific disclosure items and the Sustaineve coverage status. Covered disclosures are auto-populated from your environmental data.

GRI 305 Emissions

Critical for all manufacturing companies with any environmental obligation.

305-1 Direct (Scope 1) GHG emissions
Covered
305-2 Energy indirect (Scope 2) GHG emissions
Covered
305-3 Other indirect (Scope 3) GHG emissions
Covered
305-4 GHG emissions intensity
Covered
305-5 Reduction of GHG emissions
Targets module
305-6 Emissions of ozone-depleting substances
Roadmap
GRI 303 Water and Effluents

High relevance for textile, food, and chemical manufacturers with high water intensity.

303-1 Interactions with water as a shared resource
Covered
303-2 Management of water discharge-related impacts
Covered
303-3 Water withdrawal
Covered
303-4 Water discharge
Covered
303-5 Water consumption
Covered
GRI 306 Waste

Required for manufacturers with significant operational waste streams under EPR obligations.

306-1 Waste generation and significant waste-related impacts
Covered
306-2 Management of significant waste-related impacts
Covered
306-3 Waste generated
Covered
306-4 Waste diverted from disposal
Covered
306-5 Waste directed to disposal
Covered

FAQ

GRI questions for manufacturers.

What are GRI Standards?
GRI (Global Reporting Initiative) Standards are the world's most widely used ESG disclosure framework. They provide a modular set of standards for reporting on environmental, social, and governance impacts. GRI 305 covers GHG emissions, GRI 303 covers water, GRI 306 covers waste. Over 10,000 organisations report using GRI globally.
What does GRI 305 require?
GRI 305 (Emissions) requires disclosure of: Scope 1 direct GHG emissions (305-1), Scope 2 indirect GHG emissions using location-based and market-based methods (305-2), Scope 3 indirect emissions for material categories (305-3), GHG emissions intensity (305-4), and GHG emissions reduction initiatives (305-5). All emissions are reported in metric tonnes of CO₂ equivalent using GWP values from the current IPCC Assessment Report.
Why does GRI matter for Indian manufacturers?
GRI is required by global buyers, investors, and ESG rating agencies. Indian manufacturers exporting to EU markets need GRI disclosures to satisfy CSRD supply chain requirements. GRI is also aligned with India's BRSR framework — data collected for BRSR maps directly to GRI 305-1 and 305-2.
Does Sustaineve generate GRI reports?
Yes. Sustaineve generates GRI-structured environmental disclosure reports for GRI 305 (emissions), GRI 303 (water), and GRI 306 (waste). All disclosure fields are auto-populated from your verified environmental inventory. GRI output is available as part of the standard report module alongside BRSR, CCTS, and GHG Protocol formats.

BRSR Reporting

GRI 305 and BRSR Principal 6 — aligned from the same inventory

CSRD

EU sustainability directive requiring GRI-equivalent disclosure

Report Module

Auto-generate GRI reports from your verified data

GRI Reporting

Generate your first GRI report — 30 minutes.

See GRI 305, BRSR, and CCTS reports generated simultaneously from a single verified environmental dataset.

Book 30-Minute Session See All Supported Frameworks