To increase the transparency of reported information, GRI has developed linkage documents that make the connections between the GRI Standards and other frameworks and initiatives. Using these guidance documents will streamline your reporting process and help you to fulfill all your disclosure needs.

You can access all of these documents on the GRI Website.

GRI linkage documents are available for the following standards and frameworks:

• AICPA (American Institute of CPAs)
• B Lab’s B Impact Assessment
• CASS (Chinese Academy of Social Sciences) CSR (Corporate Social Responsibility Reporting for Chinese Enterprises) 4.0
• CDP (Formerly the Carbon Disclosure Project)
• COH4B (Culture of Health for Business)
• ESRS (European Sustainability Reporting Standards)
• EU NFR (European Union Non-Financial Reporting Directive)
• HKEX (Hong Kong Exchange) ESG Reporting Guide
• ISSB (International Sustainability Standards Board)
• SASB (Sustainability Accounting Standards Board)
• SEBI (Securities and Exchange Board of India) BRSR
• TCFD (Taskforce for Climate-related Financial Disclosures)
• UN SDGs (United Nations Sustainable Development Goals)