The GRI sustainability reporting standards are the first global standards for sustainability reporting. The GRI Standards are the latest evolution of GRI's original sustainability reporting guidelines. The content has been restructured into a set of modular interrelated standards. This new modular structure means standards can be updated independently where new ones can be added without revising the whole set. This will help protect your investment in GRI reporting as the standards will be responsive to new developments and stay even more up-to-date and relevant for reporters. There are three Universal standards used by every organization that makes a sustainability report and there are three series of topic specific standards which cover economic environmental and social impacts. The starting point for using the standards is GRI 101 Foundation. It explains how you use and reference the set of standards introduces the 10 reporting principles and explains how to prepare a report that's in accordance with the standards. By applying the materiality principle from this standard you identify your material topics those with the most significant impacts and influence on stakeholders. This focus on materiality helps you report on the impacts that matter most based on your material topics you select the topic specific standards that are relevant for you you also apply the other two universal standards. GRI 102: General Disclosures is for reporting contextual information about your organization and its reporting practices. You use GRI 103: Management Approach to report how you manage your material topics you'll use this standard together with each topic-specific standard to explain why the topic is material and where the impacts occur. Each GRI standard has a similar structure with clear distinctions between reporting requirements recommendations and guidance. This makes it easier to know what you need to report and how you need to report it. The GRI sustainability reporting standards,