The State of Sustainability Reporting: Global Trends in the GRI Standards 2025

GRI’s 2025 global sustainability reporting study analyzes how large listed companies use the GRI Standards and other ESG reporting frameworks worldwide. It covers GRI adoption by region, industry and company size, multi-framework reporting, impact reporting and the most widely used GRI Topic Standards.

Global Reporting Initiative (GRI)202612 Oct 2026

PublisherGlobal Reporting Initiative (GRI)

Year2026

RegionGlobal

FormatPDF, 1013 KB

5views

Key Takeaways

87% of large publicly listed companies publish sustainability information, while 40% reference the GRI Standards and 23% qualify as formal GRI reporters. Companies using GRI represent 62% of global market capitalization.
Sustainability reporting is increasingly a multi-framework practice. Among companies using ISSB, 80% also report with GRI; the equivalent figures are 83% for SASB, 78% for TNFD, 72% for TCFD and 70% for ESRS.
GRI reporting has a global footprint across 107 jurisdictions, with 42% of companies using GRI headquartered in the Global South. GRI use is particularly strong in Southeast Asia, Latin America and Africa. gri-state-of-sustainability-rep…
GRI adoption varies significantly by market. Among larger samples, leading reporting rates include Taiwan (China) at 95%, Argentina at 82%, Colombia at 79%, Singapore at 76%, Brazil at 71% and Malaysia at 70%.
The most widely referenced GRI Topic Standards are GRI 305 Emissions at 62%, GRI 302 Energy at 61% and GRI 403 Occupational Health and Safety at 60%, highlighting the breadth of environmental, social and economic impact reporting. gri-state-of-sustainability-rep…

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