GRI

GRI (Global Reporting Initiative) is an independent international organisation that has pioneered sustainability reporting since 1997. GRI Standards are used by over 10,000 organisations globally as the basis for ESG disclosure to investors, buyers, and regulators.

GRI Standards Relevant to Manufacturing

GRI 305 — Emissions: Covers Scope 1, 2, and 3 GHG emissions, ozone-depleting substances (ODS), NOₓ, SOₓ, and other significant air emissions. Requires emission factors, GWP sources, and intensity metrics. Most directly relevant for carbon accounting in manufacturing.

GRI 303 — Water and Effluents: Water withdrawal by source, wastewater discharge, water consumption, and water intensity. Critical for water-intensive process manufacturers (textiles, food & beverage, chemicals).

GRI 306 — Waste: Waste generated by type and disposal method, waste diverted from disposal, recycling rates. Relevant for any manufacturing operation.

GRI and BRSR

BRSR was developed with reference to GRI and international sustainability reporting frameworks — both use similar disclosure structures and field definitions. A manufacturer reporting under BRSR who also produces GRI-aligned output (particularly GRI 305 for emissions) uses the same underlying data, structured for a slightly different output format.

The key difference: GRI 305 requires gas-by-gas breakdown and biogenic emissions separately; BRSR accepts an aggregate tCO₂e figure for most disclosures.

GRI and EU Buyers

EU buyers under CSRD often request GRI-aligned disclosures from their supply chain — particularly GRI 305 for emissions data. Indian manufacturers supplying EU brands increasingly need GRI-formatted output alongside their BRSR compliance filing. A manufacturer who can produce both from the same verified inventory is positioned to respond to any buyer request without incremental data collection.