GRI vs ESRS 2026: key differences and choosing your standard

In the midst of a regulatory avalanche, many companies are wondering which framework to follow to report their ESG impact.

The GRI vs ESRS comparison is not just technical, it's strategic.

GRI and ESRS can coexist, and the right CSRD software makes switching between them seamless — especially when integrated within robust ESG software that centralizes all sustainability data.

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Choosing wisely can make the difference between compliance and being left out of the market.

Especially as companies navigate increasing pressure from both regulators and sustainable finance frameworks that demand transparency and comparability.

Both frameworks are designed to help companies measure and communicate their environmental, social, and governance impact, but they respond to different needs.

While one has a consolidated global approach, the other forms the basis of the new mandatory framework in Europe.

It’s not about choosing one and forgetting the other. It’s about understanding how they intersect, how they complement each other, and what implications each one has for our business.

This article gets straight to the point. 

Let’s look at what they are, how they’re similar, how they differ, and how to decide which one to use based on your goals, your sector, and market demands.

GRI vs ESRS: Why This Topic Is Key to Your ESG Strategy

More and more companies are required to report their sustainability impact. The problem is that reporting frameworks keep multiplying, and choosing the wrong one can take you out of the game.

GRI vs ESRS is not a battle, it's a strategic decision. And understanding their differences is the first step toward making smart choices.

Both help you report your ESG information, but with different approaches.

One was created for voluntary communication, the other is the new mandatory language for operating in Europe.

Ignoring this difference could cost you time, money, and opportunities.

Why does this go far beyond just “compliance”? Because if we report with intention, ESG data stops being a headache and becomes a competitive advantage, especially when paired with precise custom reporting tools.

What Is GRI and What Is It For?

GRI (Global Reporting Initiative) is a global reference standard for reporting ESG impact. It's been in use for more than two decades and is known for its voluntary approach.

It’s intended for companies that want to be accountable to their stakeholders, whether due to social pressure, reputation, or strategic interest.

Its structure is based on material topics (that is, what really matters to the company and its stakeholders), and it allows flexibility to adapt the content to the reality of each organization.

It’s useful if your priority is transparency and external communication, especially with investors, clients, or employees — and can complement frameworks such as the non-financial reporting directive (NFRD) for European disclosures.

But it’s not enough if you are required to comply with European regulations such as the CSRD.

What Is ESRS and Why Is It So Relevant Today?

ESRS (European Sustainability Reporting Standards) is the new mandatory framework in Europe for reporting sustainability under the CSRD.

Unlike GRI, ESRS is not optional.

If your company falls within the CSRD scope, you must report under this standard.

It was designed by EFRAG and has a technical, exhaustive, and structured approach.

It doesn't just ask you to “tell your ESG story,” it demands indicators, comparable data, and traceability — ensuring your data is ready for external verification and audit-level assurance.

The goal? To make sustainability have the same level of rigor as financial reporting.

That’s why it’s so important to understand and master it, because it’s what Europe will require to operate normally.

How GRI and ESRS Differ

Although both frameworks address sustainability, the logic behind each is very different. Let’s break it down point by point.

1. Main Approach and Purpose

GRI aims to facilitate voluntary communication of ESG impact, focusing on transparency and dialogue with stakeholders.

ESRS, on the other hand, is centered on regulatory compliance. It’s about standardizing what companies must report by legal obligation.

2. Legal Obligations vs. Voluntariness

GRI is a voluntary standard. You decide whether to use it, when, and how.

ESRS is mandatory for all companies falling within the CSRD scope. There’s no choice here: if it applies to you, you must report under this framework.

3. Scope of Information and Metrics

GRI leaves more room for interpretation about what data to present and how to do it. It’s based on principles like materiality to define the content.

ESRS goes further: it defines which indicators you must present, how to measure them, and under which criteria.

It’s much more demanding in technical and quantitative terms.

4. Compatibility and Alignment Between the Two

They’re not incompatible. In fact, there are many areas where they align, especially because both address key topics like emissions, including the use of a standardized emission factor to ensure comparable reporting.

But they’re not equivalent. Using GRI doesn’t mean you’re complying with ESRS, nor does it automatically ensure comparability under the sustainable finance disclosure regulation (SFDR).
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And if you report with ESRS, you’re probably already covering what GRI requires... but in greater detail.

5. Audiences and Reporting Objectives

GRI is more geared toward general communication, targeting all stakeholders: from consumers to NGOs.

ESRS is aimed at regulators and financial markets. Its objective is to ensure comparability, rigor, and traceability for those making decisions with your data.

Understanding these differences is not a whim. It’s what will define whether you can operate in Europe, secure financing, bid for contracts, or respond to your clients.

Sustainability is no longer optional. It’s a language all companies must speak. And if you do it right from the start, everything else becomes much easier.

Which Frameworks Do Different Sectors Adopt?

Sector Trends in GRI and ESRS Usage

Each sector moves at its own pace, but the trend is clear: companies already reporting with GRI are now adapting to ESRS.

Industry, energy, financial services, or retail, all are adjusting their reports to comply with CSRD.

The common thread is that more and more sectors understand that sustainability is a matter of data, not narrative — with metrics such as carbon footprint paper emissions becoming standard ESG indicators.

The sectors most exposed to regulation or investor pressure were the first to make the shift. 

But the rest won’t take long to follow, especially as topics like carbon footprint become standard ESG indicators for compliance and reputation.

How to Choose Based on Activity and Region

Not all businesses have the same obligations or operate in the same context. If we operate in the EU and fall under CSRD, there’s no debate: ESRS is the framework to use.

If we work outside the European scope or aren’t yet legally required to report, GRI remains a valid option to begin structuring the ESG report.

The key lies in knowing who we are talking to: a regulator? an investor? our clients? The answer will tell us which standard we need.

GRI or ESRS? Our Opinion as ESG Experts

It’s not about choosing one or the other, it’s about understanding how they connect. Both frameworks can coexist if we use the data smartly.

GRI is still useful as a communication base, but if we want to comply, we must go through ESRS.

What’s important is to avoid duplicating efforts or creating unnecessary processes.

If we have a well-built data system, we can respond to any standard, at any time — while maintaining a consistent ESG score across all reporting frameworks.

How to Choose Between GRI and ESRS (Without Getting Lost in the Process)

Choosing between GRI and ESRS isn’t just a technical decision — it’s a question of strategy, timing, and alignment with your company’s reality.

Both frameworks talk about sustainability, but they speak different languages and serve different audiences.

The key isn’t picking one and ignoring the other. It’s understanding how they connect, what each one is for, and how to make them work together efficiently.

Because if you make the right move now, you’ll save months of rework later — and you’ll be ready for whatever regulation or investor request comes next.

1. Understand What Each Framework Really Brings

GRI is about transparency. It’s designed for companies that want to tell their sustainability story, show progress, and communicate their impact to a broad audience: clients, investors, employees, communities.

ESRS, on the other hand, is about compliance. It’s the official language of the CSRD — the European directive that turns ESG reporting from a choice into a legal obligation.

In short:

• GRI helps you communicate.
  
  
• ESRS helps you comply.
  
  

If you operate in or have significant activity in the EU, ESRS is not optional. But GRI can still complement it, adding context and global perspective to your disclosures.

The smartest approach? Use GRI for storytelling, and ESRS for structure and precision.

2. Don’t Treat GRI and ESRS as Opposites

Many companies think of this as an either/or decision — but in reality, GRI and ESRS coexist.

Their relationship is more like layers:

• ESRS defines what you must report.
  
  
• GRI helps you explain why it matters.
  
  

Both share many indicators, especially around climate, energy, emissions, and workforce data. The difference lies in how detailed and standardized the information needs to be.

If you already use GRI, you’re not starting from zero. You just need to adapt your metrics to meet ESRS requirements — and that’s much easier when your data is well organized from the start.

3. The Risk of Choosing Wrong (or Too Late)

Failing to adapt in time to ESRS can be more than just a reporting issue. It can affect your access to financing, your reputation, and your ability to operate in the European market.

Banks, investors, and partners are already asking for CSRD-aligned disclosures, even from companies not yet legally required to report.

If you stay on GRI-only mode, your reporting will look incomplete or outdated.

On the other hand, jumping into ESRS without preparation can lead to chaos — missing data, duplicated work, and endless manual adjustments.

The solution lies in preparation and data structure.

With a platform like Dcycle, you can centralize your ESG data once and adapt it to both frameworks as needed — without redoing everything each time a regulation changes.

4. Think Data, Not Documents

Both GRI and ESRS rely on the same foundation: your company’s ESG data.

The difference lies in how you collect, validate, and present it.

If you still depend on spreadsheets, manual uploads, or separate files per department, compliance will be painful — no matter the standard.

What you need is a single system that gathers all ESG data automatically, validates it, and keeps it ready for any framework.

That’s exactly what Dcycle does:

• It connects to your ERP, HR, or finance systems.
  
  
• It structures your ESG data according to global and European standards.
  
  
• It lets you export reports for CSRD, GRI, ESRS, or ISO instantly.
  
  

No duplication. No confusion. Just clean, traceable data.

5. GRI for Global Impact, ESRS for European Compliance

If your operations are global, the combination of both frameworks can actually strengthen your strategy.

GRI gives you visibility in international markets, aligning you with the expectations of clients, investors, and partners outside Europe.

ESRS, meanwhile, ensures you meet the growing demands of European regulators and financial institutions.

Used together, they allow you to:

• Report once and reuse the same data globally.
  
  
• Maintain compliance in Europe while communicating impact worldwide.
  
  
• Align your ESG reporting with both voluntary and mandatory standards.
  
  

It’s not duplication — it’s optimization.

6. How to Transition from GRI to ESRS Smoothly

If you’ve been reporting with GRI for years and now need to move toward ESRS, don’t panic. You don’t have to start from zero.

Here’s how to make the transition easier:

1. Map your existing GRI indicators to ESRS requirements. Identify what’s already covered and where the gaps are.
   
   
2. Identify missing quantitative data. ESRS is more technical, so you’ll need to measure precisely what GRI allowed you to describe qualitatively.
   
   
3. Strengthen traceability. ESRS demands audit-ready evidence. Every number must have a source and validation process.
   
   
4. Automate updates. Instead of manual revisions, use a system that automatically refreshes data for each reporting period.
   
   
5. Train your teams. The shift isn’t only about data — it’s about culture. Everyone from finance to operations should understand what’s being measured and why.
   
   

This process, while demanding, is far simpler when your ESG data is already centralized and digitized.

With Dcycle, you can reuse up to 80% of your existing GRI data and transform it into ESRS-ready reports.

7. Why the GRI–ESRS Debate Is About Business, Not Bureaucracy

This isn’t about choosing between two acronyms. It’s about how your company positions itself in the new sustainability landscape.

Investors, regulators, and even customers now expect traceable ESG data. The frameworks are simply the formats through which you express that transparency.

Choosing wisely means:

• You spend less time reformatting reports.
  
  
• You avoid regulatory risk and last-minute stress.
  
  
• You build trust with stakeholders who rely on your data.
  
  

In 2026 and beyond, ESG reporting will no longer be a side task — it will be part of how business is done.

8. What Companies Are Doing Now

The most advanced companies aren’t waiting for deadlines. They’re already:

• Implementing ESRS-ready data systems.
  
  
• Keeping GRI for global reporting consistency.
  
  
• Using technology to automate both frameworks at once.
  
  

They’ve understood that data structure is the new compliance.

You can’t manage ESG with static documents anymore. You need a dynamic platform that evolves with the regulations and adapts as standards change.

That’s where Dcycle plays its role: connecting everything, translating ESG complexity into clarity.

9. How Dcycle Simplifies the GRI–ESRS Puzzle

At Dcycle, we designed our platform to make ESG reporting scalable and effortless.

You can:

• Centralize all ESG data in one place, automatically.
  
  
• Generate reports aligned with CSRD, GRI, ESRS, or Taxonomy.
  
  
• Maintain full traceability for every indicator and source.
  
  
• Save time by eliminating manual uploads and version chaos.
  
  
• Adapt instantly when frameworks evolve — no need to start over.
  
  

We don’t tell you which standard to follow. We make sure your data works for all of them.

Because the real challenge isn’t choosing between GRI and ESRS — it’s managing your ESG information so well that switching between them becomes effortless.

10. The Smart Way Forward: Interoperability and Strategy

The future of ESG reporting is interoperability — using one core data system that feeds every framework.

The companies that prepare for this now will:

• Respond faster to new regulations.
  
  
• Avoid duplication and reporting fatigue.
  
  
• Turn compliance into business intelligence.
  
  

In that future, tools like Dcycle aren’t just helpful — they’re essential. They let you focus on strategy instead of reporting formats.

Because sustainability isn’t about choosing frameworks.
It’s about having data you can trust and systems that grow with you.

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‍Dcycle as a Solution: The Tool That Turns Your ESG Information into a Competitive Advantage

Automatic Data Collection from Multiple Sources

Forget about endless Excel sheets. With Dcycle, we connect ESG data from wherever it lives: ERP systems, spreadsheets, HR platforms, or accounting software.

Everything is centralized and ready to use. No mess, no dependency between departments.

What used to be a chaos of folders is now a structured database.

Reports Aligned with Any Standard: CSRD, Taxonomy, GRI, ESRS, ISO...

Our solution doesn’t tie itself to any single framework. It adapts to all.

That means you can use the same information for CSRD, GRI, the EU Taxonomy, ISO standards, or whatever comes next, simplifying audits such as audit corporate sustainability reviews.

Why is this key? Because regulations change, but if your data is well-structured from the start, all you need to do is reorganize it according to the standard in force.

Time Savings, Better Traceability, and Legal Compliance

Managing ESG reporting shouldn't be a nightmare. And with Dcycle, it isn’t.

Save time, avoid mistakes, and improve traceability. Our solution turns your data into ready-to-submit reports.

And if tomorrow the regulation changes, you just need to adjust the format, not start everything from scratch.

We are not consultants or auditors. We are the solution that helps you do everything easier, faster, and with less room for error.

Because measuring well isn’t just about compliance, it’s about being competitive.

Frequently Asked Questions (FAQs)

Can I Use GRI and ESRS at the Same Time?

Yes, both frameworks can be used together. In fact, many companies are doing this to cover different needs.

GRI helps you communicate your ESG impact openly, while ESRS ensures compliance with legal requirements.

If we organize the information properly, we can reuse a lot of data without duplicating efforts.

Which One Is Easier to Implement?

GRI is more flexible and is often the starting point for many companies. It allows you to adapt content based on what you consider most relevant.

ESRS, in contrast, is more technical and demands more structured data. It requires greater preparation, but also brings more rigor to your report.

What If I'm Already Reporting with GRI but Now Need ESRS?

You don’t have to start from scratch. If you already have a GRI base, you can leverage much of that work.

However, you will need to adapt to the formats, indicators, and requirements of ESRS.

This is where having a solution that helps you transform the data without redoing the entire process becomes essential.

Does ESRS Completely Replace GRI?

No. ESRS does not eliminate GRI, but it does take its place when it comes to legal compliance in Europe.

GRI is still useful for global communication, but if you're under the CSRD, ESRS is the one that matters.

How Can an ESG Platform Like Dcycle Help Me?

At Dcycle we are not auditors or consultants. We are a solution for companies that need to gather, structure, and report their ESG information.

We connect all your data in one place and prepare it for any standard: CSRD, GRI, Taxonomy, ISO, SBTi... whatever you need.

We help you save time, avoid mistakes, and improve traceability.

Because when everything is well measured from the start, reporting stops being a mess and becomes a competitive edge.

What Are the Implications for Sustainability and Compliance Teams?

Changes in Workload and Report Structure

With the arrival of ESRS, the way we report completely changes. It’s no longer enough to describe what we do, now we must back it up with data, metrics, and traceability.

This implies a greater workload, more technical and structured.

The level of detail required by the CSRD demands stronger processes and continuous monitoring.

And it’s not just about gathering information. It must also be well organized, sources validated, and everything aligned with the European standard’s criteria.

New Internal Responsibilities and Cross-Department Coordination

ESG reporting is no longer the exclusive task of the sustainability department. Finance, legal, procurement, HR, every department needs to be involved.

This forces a change in how we work.

We need cross-functional processes, clear responsibilities, and a shared vision of what data we have and what’s missing.

How can we make it all flow without creating chaos? By adopting solutions that automate and connect all that information in one place.

Why Does This Difference Matter for Your Company?

It Affects You if You’re Required to Report Under CSRD

If you fall under the CSRD scope, reporting with ESRS is not optional. And failing to adapt in time can be costly, both due to penalties and lost opportunities.

GRI is no longer enough if you must meet European requirements. If you don’t switch to ESRS, you’ll be outside the legal and operational framework of the European market.

It Improves Your Efficiency If You Integrate Both Frameworks

There’s no need to choose between one or the other. If done right, we can align GRI and ESRS to cover all fronts without duplicating work.

This not only improves your company’s efficiency, it also reduces errors, inconsistencies, and rework.

In the end, what matters is that all your ESG information is connected and ready to be used wherever needed.

Choosing Right Can Save You Time and Resources

Going in blind on this issue is a waste of time and money. If we know from the start which framework applies to us and how to structure it, everything becomes simpler.

A good ESG strategy isn’t improvised. And if we want it to be truly useful, we need it to be data-based and tailored to the business’s real needs — regardless of business sizes or operational maturity.

How do we choose the right methodology? That’s the key question we should be asking before we start reporting by obligation, without focus or direction.