GRI 101: Foundation 2016 is the starting point for using the GRI Standards. GRI 101 can be used by an organization of any size, type, sector, or geographic location that wants to use the GRI Standards to report about its economic, environmental, and/or social impacts.

*Please note*

Please note that GRI 101: Foundation 2016 includes a Standard Interpretation on how to make a GRI-referenced claim. It clarifies that an organization making a GRI-referenced claim is not required to comply with clause 3.3.2 in GRI 101 (‘The reporting organization shall comply with all reporting requirements that correspond to the disclosures reported’). See page 30 of GRI 101 for more information.



GRI 101: Foundation is the starting point for an organization to use the GRI Standards to report about its economic, environmental, and/or social impacts.

The GRI Standards create a common language for organizations and stakeholders, with which the economic, environmental, and social impacts of organizations can be communicated and understood. They have been designed to enhance the global comparability and quality of information on these impacts, thereby enabling greater transparency and accountability of organizations.

The GRI Standards have been developed primarily to be used together to help an organization prepare a sustainability report that is in accordance with the Standards. This provides a full and balanced picture of the organization’s economic, environmental, and social impacts, and how it manages these impacts. Selected GRI Standards, or parts of their content, can also be used to report specific information, without preparing a report in accordance with the Standards.

GRI 101 is divided into three sections:

  • Section 1 presents the Reporting Principles for defining report content and report quality. These Reporting Principles are fundamental to helping an organization decide what information to include in a sustainability report and how to ensure the quality of the information.
  • Section 2 explains the basic process for using the GRI Standards for sustainability reporting. This section includes fundamental requirements for applying the Reporting Principles, and for identifying and reporting on material topics.
  • Section 3 sets out the ways that the GRI Standards can be used and the specific claims, or statements of use, which are required for organizations using the Standards.

Effective date: 1 July 2018



A. Background on sustainability reporting
B. Overview of the GRI Sustainability Reporting Standards
C. Using this Standard

GRI 101: Foundation

1. Reporting Principles
2. Using the GRI Standards for sustainability reporting
3. Making claims related to the use of the GRI Standards

Key Terms



Please see the GRI Standards translation page for available translations of the Standards, or to find out more about the upcoming translation schedule and how to get involved.

Related Standards

This Standard is to be used together with the most recent versions of the following documents.