The Global Reporting Initiative or Global Reporting Initiative (English) is a non-profit organization that operates internationally, which is dedicated to introducing sustainability reports as a standard practice among companies, other organizations, among others.[1]​ This initiative created the most used scheme worldwide for the preparation of sustainability reports for those companies that wish to evaluate their economic, environmental and social performance. or, rather, to analyze or present its social responsibility.[2]​ It is an official collaboration center of the United Nations Environment Program (UNEP).[3]​.

From its creation in 1997, after the Exxon Valdez oil spill, until its relocation to Amsterdam and its first update of the guidelines in 2002,[4]​ the GRI was a joint project between UNEP and the organization CERES: Coalition for Environmentally Responsible Economies. It was conceived in order to increase the quality of the preparation of sustainability reports, until they are on par with financial reports in terms of comparability, rigor, credibility, periodicity and verifiability. It is currently an independent institution, with its own Board of Directors and based in Amsterdam.[3]​.

The GRI has the active participation of representatives of rights organizations

human rights, labor rights, research, environmental, corporations, investors and accounting organizations.[5]​.

A sustainable global economy where organizations responsibly manage their economic, environmental and social performance and impacts, and prepare reports in a transparent manner, in addition to making the preparation of sustainability reports a common practice by providing guidance and support to organizations.[5]​.