Business challenge
Over the last two decades, reporting standards and frameworks have been developed to enable organisations to provide non-financial information in a transparent and consistent manner. These sets of indicators define what needs to be included in non-financial reports – better known as sustainability reports – and how this information should be collected and presented.
There are many available standards and frameworks that can be used for different Environmental, Social and Governance (ESG) reporting purposes.
GRI provides the world's most widely used sustainability reporting standards, which cover topics that range from biodiversity to tax, waste to emissions, diversity and equality to health and safety.
Are you and your company thinking about adopting the GRI Standards for your reporting purposes?
How we can help
Our six-module Reporting with the GRI Standards e-learning series focuses on the Global Reporting Initiative (GRI) Standards and will provide a comprehensive overview of what they are and how to use them.
Reporting with the GRI Standards learning path
- GRI Fundamentals
- Following the Principles of GRI Reporting
- Reporting in accordance with and in reference to the GRI Standards
- Application of the General Disclosures
- Identifying and Applying Material Topics
- GRI and the European Sustainability Reporting Standards (ESRS)
GRI Fundamentals
The background of the GRI and why it has been established
How the GRI compares to other relevant reporting standards and frameworks, and how they can be applied simultaneously
Summary of the changes and updates to GRI 2021 (compared to GRI 2016)
Following the Principles of GRI Reporting
How key concepts ensure that reports are prepared and interpreted in a uniform manner
Applying concepts to guarantee a level of harmony between reports published in different industries and countries
Exploring the reporting principles ensuring that reports are reliable and of high quality
Applying the reporting principles to comply with the GRI requirements
Reporting in accordance with and in reference to the GRI Standards
Analysis of the requirements changed with GRI 2021
Breakdown of the nine requirements necessary to report in accordance with the GRI Standards, with relevant examples
A list of the minimum requirements to report in reference to the GRI Standards, with relevant examples
Application of the General Disclosures
How the disclosures are organised into five reporting topics
The requirements and guidelines for each of the 30 disclosures included in GRI 2: General Disclosures
Sample responses
Identifying and Applying Material Topics
What materiality means in sustainability reporting according to the GRI and why it matters
The expectations of the GRI Standards regarding materiality disclosures
The significant impacts of the organisation on the economy, environment, and people
The material issues and identification processes of different companies and industries
Different approaches on how to engage with stakeholders
Differences between impact materiality and the double materiality approach
GRI and the European Sustainability Reporting Standards (ESRS)
Differences between the Non-Financial Reporting Directive and the Corporate Sustainability Reporting Directive
The scope of the CSRD
The reporting layers and topics of the GRI and the ESRS
The similarities and differences between the GRI and the ESRS
Materiality assessment under the ESRS
Financial and impact materiality
The necessary steps for the revised materiality approach
Selecting the appropriate method for preparing a double materiality assessment
Individuals or corporates below 15 users may purchase the curriculum in our E-learning Online Store via card payment.
For corporate offers and volume discounts, please contact your local PwC representative or the Digital learning team.*
*Our e-learnings are available for corporates either as a cloud service on the PwC platform or integrated into your own LMS.
