GRI welcomes the adoption of the European Union’s Directive on disclosure of non-financial and diversity information by certain large companies as well as the initiative to implement the Renewed EU strategy 2011–2014 for Corporate Social Responsibility. The EU now has the opportunity to lead progress toward a sustainable and knowledge-based global economy and GRI looks forward to supporting the EU with the implementation of the new EU Directive.
GRI has been actively engaged in this process and has produced a series of of background documents on the topic of non-financial information disclosure. Below you can read GRI's one pagers on relevant sustainability reporting topics and the 2013 GRI's non-paper on the Renewed EU strategy 2011–2014 for Corporate Social Responsibility (CSR) and the proposal for non-financial information disclosure.
- Business views on sustainability reporting (2013)
- Cost and burden of reporting (2013)
- Government and business - mutually reinforcing initiatives (2013) 
- Leadership for the EU (2013) 
- Materiality (2013) 
- Meaningful reporting: How to avoid ‘greenwashing’ (2013) 
- Reporting made easy – the role of technology (2013)
- Sustainability reporting policy initiatives in Europe (2013) 
- The benefits of sustainability reporting (2013) 
- The GRI Guidelines to report sustainability (2013) 
- The complementarity of frameworks (2013) 
- GRI's non-paper on the Renewed EU strategy 2011-2014 for Corporate Social Responsability (CSR) and the proposal for non-financial information disclosure. (2013) 