{"id":1083,"date":"2022-12-20T11:34:22","date_gmt":"2022-12-20T11:34:22","guid":{"rendered":"https:\/\/aplanet.org\/resources\/?p=1083"},"modified":"2023-10-30T16:00:00","modified_gmt":"2023-10-30T16:00:00","slug":"gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting","status":"publish","type":"post","link":"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/","title":{"rendered":"GRI Standards: What They Are and How to Use Them in Sustainability Reporting"},"content":{"rendered":"\n<p>Spain is currently among the top ten countries that promote the publication of social responsibility reports with the <strong>GRI certification<\/strong>. In fact, Spain remains at the same level as countries like the United States. Internationally recognised, the <strong>GRI distinction <\/strong>is the most widely used in the field of ESG (environmental, social governance).<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_1 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabla de contenidos\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/#What_is_the_GRI\" >What is the GRI?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/#Who_uses_the_GRI_standards\" >Who uses the GRI standards?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/#How_are_the_GRI_standards_structured\" >How are the GRI standards structured?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/#How_to_report_with_GRI\" >How to report with GRI<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/#Identify_and_assess_impacts\" >Identify and assess impacts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/#Determine_material_issues\" >Determine material issues<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/#Dissemination_of_Information\" >Dissemination of Information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/#Prepare_the_GRI_content_index_and_declaration_of_use\" >Prepare the GRI content index and declaration of use<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/#How_to_integrate_the_GRI_into_sustainability_reports_or_reports\" >How to integrate the GRI into sustainability reports or reports<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/#How_to_complement_different_sustainability_standards\" >How to complement different sustainability standards<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/#Different_ESG_reporting_initiatives\" >Different ESG reporting initiatives<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_GRI\"><\/span>What is the GRI?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Global Reporting Initiative has developed metric that makes to define the impact of companies in the social, environmental and economic fields. This extends to encompass <strong>respect for human rights <\/strong>or sustainable development. On the official GRI YouTube channel, they offer an explanatory video about the approaches advocated by the organisation:<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Sustainability reporting with the GRI Standards\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/6LkrhalWIMc?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>The purpose of these standards is to facilitate <strong>sustainability reporting<\/strong>. In this sense, they provide very valuable information to interested parties, such as investors or clients, as well as specifying the work which needs to be done by companies to mitigate the impact of <a href=\"https:\/\/aplanet.org\/resources\/5-ways-in-which-your-company-can-take-climate-action\/\" target=\"_blank\" rel=\"noreferrer noopener\">global warming.<\/a><\/p>\n\n\n\n<p>Therefore, the <strong>GRI <\/strong>is a <a href=\"https:\/\/aplanet.org\/resources\/the-main-sustainability-standards-for-businesses\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>sustainability standard <\/strong><\/a>that puts resources in the hands of companies. Among them, the Global Reporting Initiative highlights these three:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It has the potential to be used by both SMEs and large companies or multinationals.<\/li>\n\n\n\n<li>It is <strong>compatible with other European standards<\/strong> &#8211; an aspect that is defined as the principle of interoperability.<\/li>\n\n\n\n<li>It constitutes a source of internal information that is transparent, objective and easily disseminated.<\/li>\n<\/ul>\n\n\n\n<p>This initiative was created in 1997 with the aim of <strong>increasing the quality of sustainability reports<\/strong>.<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-127055042944\"\nstyle=\"width:100%; max-width:1090px;\">\n<a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLK2KnIblbQFxNzD00Wv4g%2FL%2B0prRyAhXR%2BiQ8SPL5fUEmaxGzOY4Yf9CdI9OTxdJmF5%2BmnwYm5vvWHZg9rGZim7bOgUvxRRctOA1a1401AKai4%3D&#038;webInteractiveContentId=127055042944&#038;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n<img decoding=\"async\" alt=\"DoubleMateriality_EN\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-127055042944.png\" \n\nstyle=\"max-width:100%; height: auto;\"\nonerror=\"this.style.display='none'\" \/>\n<\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_uses_the_GRI_standards\"><\/span>Who uses the GRI standards?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>According to an analysis by the Global Reporting Initiative,<a href=\"https:\/\/www.globalreporting.org\/news\/news-center\/four-in-five-largest-global-companies-report-with-gri\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"> <strong>4 out of 5 large international companies <\/strong><\/a>use GRI standards. In the official GRI introductory guide, they explain who can have access to this tool. Mainly, the following actors from the business and social landscape stand out:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Companies of any size.<\/li>\n\n\n\n<li>Public or private entities and corporations.<\/li>\n\n\n\n<li>Organisations of any sector or location.<\/li>\n<\/ul>\n\n\n\n<p>The information that is disseminated and that has this seal is available to the general public, to the press and to research entities. Its purpose is to expand the information on the <strong>progress of sustainability <\/strong>by organisations. In any case, it is unavoidable to relate its scope to companies.<\/p>\n\n\n\n<p>Thousands of organisations and corporations in more than 90 countries use the <strong>GRI standards<\/strong>. In addition, they have a presence in more than 20 stock exchanges and are included in policies in more than 40 countries. This reach is an indication of the importance these standards have in society. Similarly, they are within the framework of the Sustainable Development Goals.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_are_the_GRI_standards_structured\"><\/span>How are the GRI standards structured?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>This system is divided into three main categories. They are separated according to their scope, but it is normal for an organisation to integrate several standards:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Universal standards <\/strong>: apply to all types of organisations.<\/li>\n\n\n\n<li><strong>Sectoral standards <\/strong>: based on specific fields.<\/li>\n\n\n\n<li><strong>Thematic standards <\/strong>: cover a specific issue.<\/li>\n<\/ul>\n\n\n\n<p>For example, a standard may be related to the use of water (thematic) in agricultural activity (sectoral). Of course, it has to fit within one of the three into which the universal is subdivided:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Conditions and principles <\/strong>for using the standards.<\/li>\n\n\n\n<li><strong>Dissemination and information <\/strong>of the results.<\/li>\n\n\n\n<li><strong>Organisation of topics <\/strong>and coordination of standards.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_report_with_GRI\"><\/span>How to report with GRI<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Organisations have to focus on sustainability. This value, in turn, must be taken to three essential areas: society, the economy and the environment. The conditions for the inclusion of this metric are found in <strong>standard 1<\/strong>, which defines how the standards have to be addressed and disseminated.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Identify_and_assess_impacts\"><\/span>Identify and assess impacts<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The first phase involves recognising the different fields of action of corporate activity. Thus, the official guide establishes four primary practices. These areas work through the <strong>ESG criteria<\/strong>, which is the value of <a href=\"https:\/\/aplanet.org\/resources\/the-g-in-esg-the-importance-of-good-governance\/\" target=\"_blank\" rel=\"noreferrer noopener\">governance<\/a>, <a href=\"https:\/\/aplanet.org\/resources\/the-s-in-esg\/\" target=\"_blank\" rel=\"noreferrer noopener\">social <\/a>and <a href=\"https:\/\/aplanet.org\/resources\/what-is-the-environmental-footprint-and-how-is-it-measured\/\" target=\"_blank\" rel=\"noreferrer noopener\">environment<\/a>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Understand the organisation\u2019s environment.<\/li>\n\n\n\n<li>Identify current and future impacts.<\/li>\n\n\n\n<li>Determine how important they may be.<\/li>\n\n\n\n<li>Report the most relevant ones first.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Determine_material_issues\"><\/span>Determine material issues<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The organisation\u2019s activity must be divided into areas of impact. After prioritising them (last point of the previous phase), <strong>a standard must be assigned to them <\/strong>. Subsequently, they will be quantified based on the documentation obtained in the company. The chosen topical standards will then be contrasted with those used in the sector.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dissemination_of_Information\"><\/span>Dissemination of Information<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>It is essential to publish the information obtained and, above all, the <strong>conclusions of the study<\/strong>. In order for this to be done, information will be provided on universal, sectoral and thematic metrics. Each of them must be classified according to the code assigned by Global Reporting. However, the organisations recognise that, with good cause, some criteria can be omitted.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prepare_the_GRI_content_index_and_declaration_of_use\"><\/span>Prepare the GRI content index and declaration of use<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The statement of use is intended to inform about the scope of the publication. In other words, it communicates to whom the study is directed and in what way it is intended to be used. The <strong>table of contents<\/strong> organises the data so that the specialist reader can find it accessible.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_integrate_the_GRI_into_sustainability_reports_or_reports\"><\/span>How to integrate the GRI into sustainability reports or reports<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>When all the <strong>GRI standards have been captured<\/strong>, they must be incorporated into a sustainability report. The purpose is to produce a sample of current and objective data regarding the organisation&#8217;s commitment. At present, it is possible to complement them with other standards to obtain a more detailed analysis.<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-127055042944\"\nstyle=\"width:100%; max-width:1090px;\">\n<a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLK2KnIblbQFxNzD00Wv4g%2FL%2B0prRyAhXR%2BiQ8SPL5fUEmaxGzOY4Yf9CdI9OTxdJmF5%2BmnwYm5vvWHZg9rGZim7bOgUvxRRctOA1a1401AKai4%3D&#038;webInteractiveContentId=127055042944&#038;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n<img decoding=\"async\" alt=\"DoubleMateriality_EN\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-127055042944.png\" \n\nstyle=\"max-width:100%; height: auto;\"\nonerror=\"this.style.display='none'\" \/>\n<\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_complement_different_sustainability_standards\"><\/span>How to complement different sustainability standards<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The European Commission approved the interoperability of the <strong>GRI standards <\/strong>in 2022. As a result, they will be aligned the guidelines of the <a href=\"https:\/\/aplanet.org\/resources\/european-green-deal-objectives-and-initiatives-for-a-sustainable-future\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Corporate Sustainability Reporting Directive <\/a>(CSRD). It also forms part of the <a href=\"https:\/\/aplanet.org\/resources\/european-green-deal-objectives-and-initiatives-for-a-sustainable-future\/\" target=\"_blank\" rel=\"noreferrer noopener\">European Green Deal <\/a>.<\/p>\n\n\n\n<p>To strengthen the consolidation of both standards, the GRI and SASB published a <a href=\"http:\/\/www.globalreporting.org\/media\/mlkjpn1i\/gri-sasb-joint-publication-april-2021.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">joint guide<\/a>. The content, prepared in April 2021, proposes keys to align the two initiatives and, in this way, facilitate sustainability reporting for companies. Likewise, it can work as a comparative method within the same sector.<\/p>\n\n\n\n<p>Another of the main contributions of this document is the <strong>delimitation of areas<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>GRI <\/strong>is a guideline focused on the disclosure of the information collected.<\/li>\n\n\n\n<li><strong>SASB <\/strong>streamlines the method of issuing reports to investors and financial entities.<\/li>\n<\/ul>\n\n\n\n<p>In short, it consists of a dual mechanism of action. On one hand, it correctly defines what each standard is for compared with its peer. Nevertheless, it sets out the utility of their joint use and raises the points of approval, making it easy for organisations to use them.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Different_ESG_reporting_initiatives\"><\/span>Different ESG <em>reporting initiatives<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In certain cases, companies <strong>may resort to standards other than those that have been detailed<\/strong>. The reasons vary greatly, but the important point is that the majority complement each other. In any case, it is essential to choose the most appropriate one:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>GRI (Global Reporting Initiative) <\/strong>: universal in scope, it is focused on reporting on compliance with sustainability criteria. It incorporates tools and standards that are translated into metrics adapted to each topic and sector. The key point is the dissemination of the data and its comparison with those of the sector.<\/li>\n\n\n\n<li><strong>SASB (Sustainability Accounting Standards Board) <\/strong>: a universal standard which aims to guide investors in choosing sustainable companies. To this end, it draws a line between economic means and their use for environmental purposes, with its objective being to position socially responsible organisations in a favourable light.<\/li>\n\n\n\n<li><strong>UN SDG (United Nations Sustainable Development Goals) <\/strong>: a universal standard, which is approved the United Nations, its Member States and business representatives. It serves as a roadmap to achieve greater sustainability by 2030. Numerous corporations adhere through their own synchronisation protocols.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/aplanet.org\/resources\/introduction-to-the-tcfd\/\" target=\"_blank\" rel=\"noreferrer noopener\">TCFD <\/a>(Task Force on Climate-Related Financial Disclosures) <\/strong>: With an ecological theme, it delves into the financial risks of poor governance. The latter is understood in the social, corporate and environmental sense. That is to say, the economic and strategic consequences of not taking measures that advance in the care of the planet.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/aplanet.org\/resources\/what-is-the-ghg-protocol\/\" target=\"_blank\" rel=\"noreferrer noopener\">GHG Protocol <\/a>(Greenhouse Gas Protocol) <\/strong>: Ecologically themed, it prioritises the reduction of greenhouse gas emissions. It is aligned with the Paris Agreement, approved at the Climate Summit held in 2015. The objective is to keep the rise in global temperatures below 1.5 \u00b0C by 2030.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2022\/12\/Compensar-el-100-de-la-huella-de-carbono-12-1024x576.png\" alt=\"\" class=\"wp-image-1087\" srcset=\"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2022\/12\/Compensar-el-100-de-la-huella-de-carbono-12-1024x576.png 1024w, https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2022\/12\/Compensar-el-100-de-la-huella-de-carbono-12-300x169.png 300w, https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2022\/12\/Compensar-el-100-de-la-huella-de-carbono-12-768x432.png 768w, https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2022\/12\/Compensar-el-100-de-la-huella-de-carbono-12-1536x864.png 1536w, https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2022\/12\/Compensar-el-100-de-la-huella-de-carbono-12.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Source: <a href=\"https:\/\/www.nordea.com\/en\/news\/gri-sasb-cdp-making-sense-of-overlapping-sustainability-and-climate-disclosures\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Nordea<\/a><\/figcaption><\/figure>\n\n\n\n<p>As explained, the <strong>GRI standards <\/strong>are a tool available to all organisations. The important thing is to adopt a realistic study and analysis model based on comparable conditions. The dissemination will serve as a means of information and comparison, but it will also contribute to decision-making.<\/p>\n\n\n\n<p>Do you want to report your sustainability information to the most widely used international standards? Our SUSTAINABILITY platform allows you to do this and much more. Contact us and we will clarify all your doubts or <a href=\"https:\/\/aplanet.org\/demo\/\" target=\"_blank\" rel=\"noreferrer noopener\">request your free demo now <\/a>!<\/p>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n\n<p><strong>Subscribe to our resource hub to keep up to date with the latest trends in the sector<\/strong><\/p>\n\n\n<p><!--[if lte IE 8]>\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/v2-legacy.js\"><\/script>\n<![endif]--><br \/>\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/v2.js\"><\/script><br \/>\n<script>\n  hbspt.forms.create({\n\tregion: \"na1\",\n\tportalId: \"5618409\",\n\tformId: \"c7796cce-5645-48c2-9c52-0cd692dd80d8\"\n});\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Spain is currently among the top ten countries that promote the publication of social responsibility reports with the GRI certification. In fact, Spain remains at the same level as countries like the United States. Internationally recognised, the GRI distinction is the most widely used in the field of ESG (environmental, social governance). What is the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1586,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","cybocfi_hide_featured_image":"","twitterCardType":"","cardImageID":0,"cardImage":"","cardTitle":"","cardDesc":"","cardImageAlt":"","cardPlayer":"","cardPlayerWidth":0,"cardPlayerHeight":0,"cardPlayerStream":"","cardPlayerCodec":"","footnotes":""},"categories":[6],"tags":[12,29,13],"class_list":{"0":"post-1083","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blog","8":"tag-esg","9":"tag-reporting","10":"tag-sustainability","11":"entry"},"acf":[],"yoast_head":"<!-- This site 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