Global Reporting Initiative (GRI) Standards

The GRI Standards are a modular set of international standards for sustainability reporting, helping organizations publicly disclose the impacts of their activities on the economy, environment, and society. According to *GRI 1: Foundation 2021*, organizations must use the standards to prepare a sustainability report, identifying material topics and reporting on impacts by following the reporting principles. The framework includes Universal, Sector, and Topic Standards, providing a complete structure for transparent and comparable reporting.

Taiwan's Financial Supervisory Commission (FSC) has progressively expanded its requirements, mandating that TWSE/TPEx listed companies with paid-in capital of NT$2 billion or more since 2023, and all listed companies from 2025, must prepare and file sustainability reports, encouraging the use of GRI Standards. This is not just a regulatory requirement but also a supply chain demand, as major international brands like Apple require suppliers to provide comprehensive ESG performance data. Failure to disclose effectively can lead to lost orders, financing difficulties, and damage to corporate reputation and market competitiveness.

The GRI Standards can be cross-referenced with multiple international standards to build an integrated management system. For example, GRI's environmental topics (GRI 300 series) correspond to the ISO 14001 Environmental Management System, and the occupational health and safety topic (GRI 403) within the social topics (GRI 400 series) aligns with ISO 45001. Furthermore, GRI's reporting principles are highly relevant to the core subjects of the ISO 26000 Guidance on Social Responsibility and can serve as a disclosure basis for implementing ISO 31000 Risk Management principles.

Winners Consulting is Taiwan's pioneering consultancy integrating ERM, industrial engineering, and technology law. We don't just help you comply with GRI Standards; we vertically integrate them with your ISO certifications, corporate governance, and internal controls to eliminate redundancy. Our multidisciplinary team, led by a founder with a preventive law background and including tech lawyers and ISO Lead Auditors, connects sustainability reporting with material risks like information security and trade secret protection, ensuring your ESG report builds operational resilience, not just compliance.