GRI and ESRS Comparative: Choosing the right ESG 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.

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.

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.

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.

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.

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.

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.

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.