This page compares CSRD/ESRS and for an undertaking preparing an ESRS sustainability statement. ESRS controls the EU report. GRI can supply impact-materiality work, sector context, topic data, and clearly identified additional disclosures, but it does not cover ESRS financial materiality or replace the ESRS reporting structure. The comparison uses the ESRS in Delegated Regulation (EU) 2023/2772; the Commission adopted revised ESRS on 3 July 2026, but stated that the amending act was not yet in force pending Official Journal publication.
Comparison matrix
CSRD/ESRS vs GRI: practical reporting comparison
Read CSRD/ESRS as the mandatory EU reporting baseline for covered undertakings. Read as a recognised global reporting framework that can inform impact materiality, value-chain work, sector or , and additional information when ESRS conditions are met.
CSRD-covered undertakings prepare sustainability reporting using ESRS, including , ESRS disclosure requirements, the ESRS sustainability statement structure, and applicable digital and assurance constraints.
Second framework
GRI
is treated in the EU materials as an important reference point and interoperability partner. Existing GRI work can be reused, but ESRS still controls the CSRD report.
Companies subject to CSRD use the European Sustainability Reporting Standards. The Commission says the adopted ESRS apply to all companies subject to CSRD.
is a voluntary global standards system available to organizations of any size, type, sector, or location. Its Universal Standards set the reporting foundation, Sector Standards identify likely sector impacts, and Topic Standards provide disclosures for material topics. GRI does not determine whether an undertaking is in CSRD scope.
For a CSRD report, start with the applicable ESRS legal text, disclosure requirements, and sustainability-statement structure. Use work as an input only after mapping its topic, boundary, definition, and reporting requirement to ESRS.
EFRAG says a Universal Standards assessment is focused on impact materiality and can be a good basis for the ESRS impact assessment, but it does not cover ESRS financial materiality by itself.
A prior materiality exercise is useful input, not the finished ESRS materiality assessment. Add ESRS financial materiality, ESRS matter mapping, and documentation of material impacts, risks, and opportunities.
ESRS requires all applicable ESRS disclosures to be reported in the sustainability statement, with general, environmental, social, and governance parts.
can be a source of additional disclosure content, but ESRS 1 says those disclosures must be clearly identified and still satisfy ESRS qualitative characteristics.
Do not mix content into the ESRS statement without labelling it. Keep an ESRS disclosure index and mark any GRI-derived additional disclosure with the related framework reference.
Use value-chain work to accelerate scoping only after confirming it matches the ESRS reporting group, upstream and downstream boundary, and required ESRS disclosure topic.
Where material matters are not fully covered by topical ESRS, ESRS requires and includes transitional measures for the first three annual sustainability statements.
Sector Standards can help fill entity-specific gaps, but the resulting disclosure still has to satisfy ESRS qualitative characteristics and sit inside the ESRS reporting structure.
For current ESRS work, record the delegated regulation and effective standard text used for the reporting period. The Commission adopted revised ESRS on 3 July 2026, but its implementing page states that the amending delegated act is not in force until publication in the Official Journal.
Standards also change by edition and effective date. The 2021 Universal Standards have applied since 1 January 2023; revised GRI 101 Biodiversity applies from January 2026, while revised GRI 102 Climate Change and GRI 103 Energy apply from January 2027.
Put the ESRS legal version, standard number, edition, effective date, owner, data source, assurance status, and remaining gap in the crosswalk. A title-only mapping can silently compare different reporting periods or editions.
ESRS is the binding reporting baseline for CSRD-covered undertakings, and the sustainability statement has to follow the ESRS structure and disclosure rules.
can still be used as a benchmark or source, but GRI content belongs in the CSRD sustainability statement only when it satisfies an ESRS requirement or is clearly identified as additional information permitted by ESRS.
For the legal report, classify each item as supporting evidence, a permitted additional disclosure, a sector input, or material that does not belong in the ESRS sustainability statement.
can help fill evidence gaps earlier in the reporting process, especially where a company already maintains a GRI-based reporting pack or a GRI-aligned data model.
EU materials describe as a framework that can reduce unnecessary duplication, but the ESRS statement still needs its own mapping, labelling, and boundary checks.
Import data into an ESRS mapping table, then verify which figures or narratives remain unchanged and which need ESRS-specific recasting. A GRI label alone does not establish ESRS compliance.
Use ESRS as the mandatory reporting baseline and ask whether a disclosure is required by ESRS, required as an EU datapoint, or needed as entity-specific information.
Use as a source when it helps produce ESRS-compliant evidence, topic coverage, or additional disclosures that are clearly identified and still meet ESRS qualitative characteristics.
If an item is only in , keep it out of the ESRS report unless you can point to the ESRS rule that allows it or requires extra disclosure. If an item exists in both, keep the ESRS version in the filing and document the GRI source as support.
Companies subject to CSRD use the European Sustainability Reporting Standards. The Commission says the adopted ESRS apply to all companies subject to CSRD.
is a voluntary global standards system available to organizations of any size, type, sector, or location. Its Universal Standards set the reporting foundation, Sector Standards identify likely sector impacts, and Topic Standards provide disclosures for material topics. GRI does not determine whether an undertaking is in CSRD scope.
For a CSRD report, start with the applicable ESRS legal text, disclosure requirements, and sustainability-statement structure. Use work as an input only after mapping its topic, boundary, definition, and reporting requirement to ESRS.
EFRAG says a Universal Standards assessment is focused on impact materiality and can be a good basis for the ESRS impact assessment, but it does not cover ESRS financial materiality by itself.
A prior materiality exercise is useful input, not the finished ESRS materiality assessment. Add ESRS financial materiality, ESRS matter mapping, and documentation of material impacts, risks, and opportunities.
ESRS requires all applicable ESRS disclosures to be reported in the sustainability statement, with general, environmental, social, and governance parts.
can be a source of additional disclosure content, but ESRS 1 says those disclosures must be clearly identified and still satisfy ESRS qualitative characteristics.
Do not mix content into the ESRS statement without labelling it. Keep an ESRS disclosure index and mark any GRI-derived additional disclosure with the related framework reference.
Use value-chain work to accelerate scoping only after confirming it matches the ESRS reporting group, upstream and downstream boundary, and required ESRS disclosure topic.
Where material matters are not fully covered by topical ESRS, ESRS requires and includes transitional measures for the first three annual sustainability statements.
Sector Standards can help fill entity-specific gaps, but the resulting disclosure still has to satisfy ESRS qualitative characteristics and sit inside the ESRS reporting structure.
For current ESRS work, record the delegated regulation and effective standard text used for the reporting period. The Commission adopted revised ESRS on 3 July 2026, but its implementing page states that the amending delegated act is not in force until publication in the Official Journal.
Standards also change by edition and effective date. The 2021 Universal Standards have applied since 1 January 2023; revised GRI 101 Biodiversity applies from January 2026, while revised GRI 102 Climate Change and GRI 103 Energy apply from January 2027.
Put the ESRS legal version, standard number, edition, effective date, owner, data source, assurance status, and remaining gap in the crosswalk. A title-only mapping can silently compare different reporting periods or editions.
ESRS is the binding reporting baseline for CSRD-covered undertakings, and the sustainability statement has to follow the ESRS structure and disclosure rules.
can still be used as a benchmark or source, but GRI content belongs in the CSRD sustainability statement only when it satisfies an ESRS requirement or is clearly identified as additional information permitted by ESRS.
For the legal report, classify each item as supporting evidence, a permitted additional disclosure, a sector input, or material that does not belong in the ESRS sustainability statement.
can help fill evidence gaps earlier in the reporting process, especially where a company already maintains a GRI-based reporting pack or a GRI-aligned data model.
EU materials describe as a framework that can reduce unnecessary duplication, but the ESRS statement still needs its own mapping, labelling, and boundary checks.
Import data into an ESRS mapping table, then verify which figures or narratives remain unchanged and which need ESRS-specific recasting. A GRI label alone does not establish ESRS compliance.
Use ESRS as the mandatory reporting baseline and ask whether a disclosure is required by ESRS, required as an EU datapoint, or needed as entity-specific information.
Use as a source when it helps produce ESRS-compliant evidence, topic coverage, or additional disclosures that are clearly identified and still meet ESRS qualitative characteristics.
If an item is only in , keep it out of the ESRS report unless you can point to the ESRS rule that allows it or requires extra disclosure. If an item exists in both, keep the ESRS version in the filing and document the GRI source as support.
Use ESRS as the controlling standard for a CSRD sustainability statement.
Use as a source for impact-materiality evidence, then add ESRS financial materiality and the ESRS disclosure mapping.
Treat -derived text or metrics as reusable inputs only if the ESRS boundary, datapoint definition, and qualitative characteristics still match.
If a item is not required by ESRS, keep it outside the legal ESRS filing unless you label it as clearly identified additional disclosure and can point to the ESRS rule that allows it.
Start with the ESRS disclosure requirement and materiality conclusion, then link the source that may support it. Do not start from a list of similar topic names. A usable crosswalk records whether the reporting boundary, affected stakeholders, value-chain coverage, period, metric definition, unit, calculation method, qualitative characteristics, and evidence owner match.
Classify the result row by row. A item may be reusable without change, reusable after an ESRS-specific adjustment, useful only as evidence or sector context, a clearly identified additional disclosure, or unsuitable for the ESRS sustainability statement. Keep the rationale and reviewer because a later change to the ESRS legal version, GRI edition, business perimeter, or materiality conclusion can change the result.
Source fields: ESRS standard, disclosure requirement and datapoint; standard, disclosure and edition; effective dates; and links to the controlling text.
Decision fields: ESRS impact-materiality result, ESRS financial-materiality result, reporting boundary, value-chain scope, period, unit, methodology, and required disaggregation.
Reuse outcome: unchanged, adjusted for ESRS, evidence only, sector or entity-specific input, clearly identified additional disclosure, or excluded with rationale.
Control fields: data owner, evidence link, reviewer, assurance status, unresolved gap, change trigger, approval date, and final sustainability-statement location.
Reassess after an ESRS or edition change, acquisition or disposal, changed materiality conclusion, metric restatement, assurance finding, or material change in the value chain.
Interoperability between ESRS and does not prove ESRS compliance. Before preparing a CSRD sustainability statement, document the ESRS applicability decision, financial and impact materiality, value-chain evidence, the ESRS disclosure index, clearly identified additional disclosures, and the review of missing or assumed items.
The sources also support a narrow reuse rule: work can reduce duplicated effort where the underlying topic, boundary, datapoint, and quality of information match ESRS. It should not be copied into the CSRD report without checking ESRS financial materiality, additional-disclosure labelling, and any remaining ESRS datapoints.
Do not describe a report as a CSRD sustainability statement.
Do not treat impact materiality as complete ESRS .
Do not include -derived additional disclosures unless the ESRS statement clearly identifies the related framework.
Do not reuse value-chain data unless the reporting boundary and ESRS information-quality requirements still hold.
Official status page stating that the 3 July 2026 ESRS amending delegated act was adopted but was not yet in force pending Official Journal publication.
Official source for current GRI editions and effective dates, including the 2021 Universal Standards and revised biodiversity, climate, and energy standards.