Global Reporting Initiative ( UPSC Prelims)

News Context

The Global Reporting Initiative (GRI) has introduced the Integrity Matters Checklist, a framework endorsed by the United Nations to help align corporate climate disclosures with the UN's net-zero standards. This international, non-profit organization is responsible for creating the world's most widely adopted sustainability reporting framework. Founded in 1997, the GRI Standards allow organizations to report on their economic, environmental, and social (ESG) impacts. The framework consists of a three-part system that includes Universal, Sector, and Topic Standards.