Reporting services aligned to GRI

SAGE SUSTAINABILITY

Comprehensive disclosures

The GRI Standards are among the world’s most widely used sustainability reporting standards. They help organisations report on their impacts on the economy, environment and people in a structured, transparent and comparable manner.

At SAGE, we support organisations in applying the GRI Standards as part of a credible sustainability reporting process. Our role goes beyond assembling disclosures. We help organisations understand their impacts, determine material topics, engage relevant stakeholders, strengthen data systems and develop reporting content that is clear, evidence-based and useful to decision-makers.

Our support includes materiality assessments, stakeholder engagement, disclosure mapping, data review, development of the GRI Content Index, reporting narratives and assurance readiness. We also help organisations understand how GRI-based reporting connects with other relevant requirements and frameworks, including BRSR, BRSR Core and CDP, where appropriate.

A strong sustainability report should reflect the organisation’s actual impacts, governance, actions and performance. We therefore work closely with internal teams to improve the quality, consistency and traceability of sustainability information before it is communicated externally.

Our editorial and design support helps present complex sustainability information in a manner that is accessible without compromising technical accuracy. The aim is to create reporting that supports transparency, stakeholder understanding and better internal decision-making.

SAGE Sustainability is an independent sustainability advisory firm. References to the Global Reporting Initiative and the GRI Standards describe the reporting standards on which we provide professional advisory support and do not imply certification, endorsement, partnership or affiliation with the Global Reporting Initiative.

FAQ's

The GRI Standards provide a structured approach for organisations to report on their impacts on the economy, environment and people. They are widely used internationally and help organisations present sustainability information in a transparent and comparable manner.

The GRI Standards focus on an organisation’s impacts on the economy, environment and people. BRSR is an Indian regulatory disclosure framework for specified listed companies, while CDP focuses primarily on environmental disclosures such as climate change, water and forests. Organisations may use these frameworks for different but complementary reporting purposes.

The revised Universal Standards strengthened requirements relating to human rights, due diligence, governance, stakeholder engagement and the process for determining material topics. The current Universal Standards comprise GRI 1: Foundation, GRI 2: General Disclosures and GRI 3: Material Topics.

Yes. Organisations may present information prepared using the GRI Standards within a standalone sustainability report, an annual report or an integrated report, provided the applicable GRI requirements are followed and the basis of reporting is stated clearly

Yes. Many companies publish a standalone GRI-aligned sustainability report or embed it within their integrated reporting structure.

Sage Sustainability

What we offer

Reporting readiness and scoping

Assessment of current reporting practices, available data and the appropriate reporting approach.

Impact and material topics assessment

Support in identifying significant impacts and determining material topics using the applicable GRI Standards.

Stakeholder engagement

Design and facilitation of stakeholder engagement to inform impact assessment and reporting priorities.

Disclosure mapping and data review

Mapping of relevant information, policies and performance data against applicable GRI disclosures and requirements.

Report development

Structuring and drafting sustainability reports using the GRI Standards and the organisation’s own evidence and performance information.

GRI Content Index and assurance readiness

Development of the GRI Content Index, evidence trails and support for external assurance preparation where applicable.

Editorial design and finalisation

Editorial review, design coordination and preparation of clear, accessible and technically robust sustainability reports.

Our collaborative process:

Understand the organisation’s reporting objectives, activities, reporting boundary, stakeholder context and existing sustainability disclosures. We then determine the appropriate reporting approach using the applicable GRI Standards.
Support the identification and assessment of the organisation’s actual and potential impacts on the economy, environment and people, and determine material topics in line with the applicable GRI requirements.
Work with internal teams to review policies, governance information, management practices and performance data, and map these against the relevant GRI disclosures and requirements.
Develop structured reporting content around material topics, management approaches and performance, and prepare the GRI Content Index based on the reporting approach adopted.
Support internal review, consistency checks, design coordination, evidence trails and assurance readiness before publication.

Outcomes you can expect:

A clear, structured report based on the organisation’s material impacts, reporting approach and available evidence.
A robust process for identifying and prioritising the impacts that should inform sustainability reporting.
A documented engagement process that helps strengthen understanding of impacts and reporting priorities.
Improved consistency between GRI-based reporting and other relevant requirements or frameworks, including BRSR, BRSR Core, CDP and other applicable disclosures.
Improved internal ownership, data quality, evidence trails and year-on-year reporting capability.
Better documentation and internal controls to support external assurance where required or desired.

Where are you on our GRI journey?

Whether this is your first sustainability report or your fifth, GRI gives you a chance to rethink what matters, showcase your impact, and demonstrate leadership in a changing world.

Our approach

We view reporting not as an endpoint, but as a means to drive internal clarity, stakeholder confidence, and future readiness.

Why us?

Why Choose SAGE for your GRI?

We have authored dozens of GRI-aligned reports for companies across manufacturing, real estate, IT, and energy-tailored to context, compliant with the latest standards, and ready for the next stage of ESG evolution.