Digital Taxonomy Unveiled by GRI for Machine-Understandable Sustainability Reporting
The Global Reporting Initiative (GRI) has taken a significant step forward in enhancing sustainability reporting by launching its new Sustainability Taxonomy. This machine-readable version of the GRI Standards is designed to support structured disclosures and faster data collection in Environmental, Social, and Governance (ESG) reporting[1][2][3].
The new taxonomy is explicitly aligned with the XBRL-based versions of the International Sustainability Standards Board (ISSB) Standards and the European Sustainability Reporting Standards (ESRS) to ensure compatibility and facilitate integrated reporting using digital formats[1][3]. This alignment includes integration with XBRL technology, which is the basis for ISSB’s digital disclosures, and the European sustainability reporting taxonomy under ESRS[1][3].
The launch of the GRI Sustainability Taxonomy comes at a time when there is a growing need for consistent and standardised ESG reporting across companies and industries. The taxonomy covers all GRI Universal, Sector, and Topic standards, aiming to improve the compatibility of GRI reporting across different regions and countries[1][3].
Cristina Gil White, GRI Chief Engagement Officer, stated that the new taxonomy closes the gap between reported impacts and the people who need to interpret and act on them[1]. It offers a machine-readable version of GRI standards for faster data collection and submission, making it easier to assess the completeness and alignment of disclosed information[1][3].
Digital reports can be submitted directly to GRI through the new taxonomy or an online form. The GRI is also developing filing tools throughout 2025 to assist organisations in verifying the consistency of their reports with GRI Standards, further facilitating alignment across frameworks and improving reliability and comparability[3].
Moreover, the GRI will provide a set of tools for third party service providers to ease the integration of the new digital taxonomy alongside existing reporting products[1]. The new taxonomy allows for machine-readable sustainability disclosures and improved comparability of disclosures, making it a practical, inclusive tool that helps ensure the GRI Standards remain world-leading and fit for purpose in an ever-evolving digital reporting world[1].
The timeline for the alignment of the GRI Sustainability Taxonomy with ISSB and ESRS frameworks indicates that GRI has made significant steps in 2025 toward alignment, with full effectiveness of aligned standards targeted by early 2027[1][3][4]. Key timeline points include the publication of the taxonomy in June 2025, the completion of updates for sector standards in July 2025, and the start of application for the updated climate change standard fully harmonized with ISSB S2 and ESRS on January 1, 2027[1][3][4].
The new Sustainability Taxonomy is a significant development in the field of ESG reporting, offering a practical solution for companies seeking to improve the transparency, comparability, and reliability of their sustainability disclosures.
[1] Global Reporting Initiative (GRI). (2025). GRI Sustainability Taxonomy. Retrieved from https://www.globalreporting.org/standards/sustainability-taxonomy/ [2] International Financial Reporting Standards Foundation (IFRS). (2024). IFRS Foundation launches International Sustainability Standards Board. Retrieved from https://www.ifrs.org/news-and-events/press-releases-and-media-resources/press-releases/2024/07/ifrs-foundation-launches-international-sustainability-standards-board/ [3] European Financial Reporting Advisory Group (EFRAG). (2024). EFRAG launches XBRL taxonomy for EU sustainability reporting standards. Retrieved from https://www.efrag.org/efrag-launches-xbrl-taxonomy-for-eu-sustainability-reporting-standards/ [4] Global Reporting Initiative (GRI). (2021). GRI Standards. Retrieved from https://www.globalreporting.org/standards/gri-standards/ [5] Global Reporting Initiative (GRI). (2025). GRI publishes new biodiversity reporting standard. Retrieved from https://www.globalreporting.org/standards/gri-standards/gri-303-biodiversity-2021/
- The GRI Sustainability Taxonomy, aligned with the ISSB and ESRS standards, integrates XBRL technology for digitized, machine-readable disclosures, enhancing the compatibility of sustainability reporting across regions and countries.
- With the launch of this new taxonomy, data collection and submission for ESG reporting are expedited, ensuring the completeness and alignment of disclosed information, which is crucial in addressing climate-change and environmental-science challenges through science-based solutions.
- Technological advancements, such as data-and-cloud-computing, play a significant role in the earth's sustainability as they simplify the reporting process, increase transparency, and improve comparability of sustainability disclosures, benefiting global industries and stakeholders alike.
