VECTRA International

GRI Standards Reporting

Duration: 45-60 min Intermediate Certificate Course Updated Feb 2026

About course

Over 10,000 companies across more than 100 countries use GRI Standards, but a significant share report 'with reference to' GRI rather than 'in accordance with' it — and the credibility gap between those two claims is real. Since the 2021 Universal Standards took full effect in January 2023, the requirements for 'in accordance' status have been clearly defined: nine non-negotiable mandates, mandatory sector standards for specific industries, and a rigorous impact-based materiality methodology.

Course Outline

Section 1: The GRI Framework: Structure, Purpose, and Two Reporting Options

  • Explore how GRI Standards are organized into three modular layers and understand the real technical difference between reporting 'in accordance' and 'with reference to' GRI.

Section 2: The Nine Requirements for 'In Accordance' Reporting

  • Walk through all nine technical mandates you must fulfill to achieve 'in accordance' status, and learn which disclosures allow omissions and which do not.

Section 3: The Materiality Assessment: A Four-Step Technical Process

  • Apply GRI's impact-based materiality methodology to map your value chain, identify significant impacts, assess their severity, and obtain governance-level validation.

Section 4: Mandatory Sector Standards and the Comply-or-Explain Logic

  • Navigate the sector-specific standards now in force for high-impact industries and understand exactly what comply-or-explain requires when you determine a topic is not material.

Section 5: GRI and the Regulatory Landscape: CSRD, ISSB, and Interoperability

  • Connect your GRI 'in accordance' report to broader regulatory requirements, particularly the CSRD's double materiality mandate, and identify where your existing infrastructure gives you an advantage.

Section 6: Knowledge Check

  • Test your understanding through scenario-based questions drawn from realistic workplace situations, and leave with a clear summary of what this course covered.

Course Outcome

At the end of this course, you will be able to:

  • Describe the three-layer modular structure of GRI Standards and the distinct role of GRI 1, GRI 2, and GRI 3 as Universal Standards.
  • Distinguish between 'in accordance with' GRI and 'with reference to' GRI, including the nine specific technical requirements that separate the two.
  • Apply the four-step GRI impact materiality assessment methodology to identify and prioritize an organization's most significant sustainability impacts.
  • Identify which GRI disclosures permit reasons for omission and which are absolute requirements, particularly within GRI 2 General Disclosures.

Topic expert

Beat Gruninger
Beat Gruninger
Consultant

This role focuses on integrating Strategic ESG principles by aligning corporate goals with global standards and navigating the unique challenges of emerging economies. You will utilize ESG Fundamentals and Risk Quantification to turn raw data into measurable impact, overseeing the entire lifecycle from collecting reliable metrics to producing audit-ready disclosures. By leveraging ESG Data Analytics, you will identify gaps, implement corrective actions, and maintain reporting credibility when challenged by investors or choosing between various international frameworks.

Frequently Asked Questions

How do I access my purchased courses?

You will be able to access your purchases after you’ve successfully logged into your VECTRA account. This information will include links to each of the purchases for quick navigation. You will also receive an email with a link for your training.

Can I share my access to purchased courses with others?

No, sharing access is not permitted. Each purchase provides a single-user license. Sharing access may result in the termination of your account. If you are interested in making a group purchase for your company, please write at contact@vectra-intl.com.

Can I access my purchased courses on multiple devices?

Yes, you can access your purchased products and services on multiple devices, provided you are the account holder. This allows for flexible learning and usage.

Will I get a certificate upon completing an online course?

Some courses include certificates of completion. Please check the course details for confirmation.

Reviews

Verified feedback from learners.

Customer Reviews

Be the first to write a review
0%
(0)
0%
(0)
0%
(0)
0%
(0)
0%
(0)