SUSTAINABILITY REPORTING
The global sustainability disclosure landscape has entered a period of deliberate framework convergence. The IFRS Foundation and GRI signed a formal cooperation agreement, aligning GRI's impact disclosure approach with IFRS S1/S2's investor-focused requirements. ESRS explicitly references GRI Standards as an interoperable framework — organizations that have structured their GRI reporting correctly can satisfy a significant portion of ESRS disclosure requirements from the same data. CDP questionnaire responses draw on GRI disclosures as supporting evidence. EcoVadis assessments use GRI-reported data as primary input.
This convergence is not incidental. The major disclosure frameworks are being designed to work together — and organizations that understand this build one reporting system that serves all of them simultaneously, rather than treating each as a separate annual project. Semtrio has been a GRI Community Member since 2020. We design sustainability reporting engagements so that a single data architecture and a single materiality process produce compliant outputs for GRI, CSRD/ESRS, IFRS S2, CDP, and EcoVadis — from one collection cycle, without duplication.
The IFRS Foundation and GRI signed a cooperation agreement in 2022, committing to alignment between GRI's impact materiality approach and ISSB's investor-focused disclosure standards. IFRS S2 explicitly references GRI 305 (Emissions) as an accepted methodology for Scope 1, 2, and 3 disclosure. Organizations that build their GHG and environmental disclosures to GRI standard are simultaneously building the data that IFRS S2 requires.
The European Sustainability Reporting Standards explicitly acknowledge GRI Standards as a basis for ESRS compliance — organizations that have produced rigorous GRI-aligned reports have already built the majority of the data and disclosure structure that ESRS requires. The European Financial Reporting Advisory Group (EFRAG) designed ESRS with GRI interoperability as an explicit objective.
CDP questionnaire guidance explicitly references GRI disclosures as supporting evidence for environmental performance questions. EcoVadis assessments use GRI-reported data as a primary input for the Environment and Ethics themes. LSEG and Sustainalytics derive ESG scores primarily from publicly disclosed sustainability data — meaning a comprehensive GRI report directly improves ESG score outcomes across multiple rating agencies simultaneously.
The cost of the current fragmented approach is not abstract. A manufacturing company managing GRI reporting, a CDP questionnaire, an EcoVadis assessment, and a CSRD readiness project through separate advisors collects the same environmental data four times, in four different formats, for four different outputs — with inconsistencies between them that rating agencies and investors notice. Semtrio designs sustainability reporting as an integrated system from the outset: the materiality assessment, KPI framework, and data architecture are structured once, built to the methodological precision that the most demanding framework requires, and then used to produce outputs for every framework from the same verified source.
As a GRI Community Member, we design every GRI engagement to serve downstream frameworks simultaneously. Our GRI report data architectures are explicitly structured to map to ESRS topical standards, IFRS S2 cross-industry metrics, CDP questionnaire sections, and EcoVadis assessment themes — so that clients who complete their first GRI report with us are also substantially completing their CSRD data architecture, their CDP data foundation, and their EcoVadis evidence base.
OUR PROCESS
A GRI sustainability report — and the interoperable data architecture that serves every framework from it.
GRI 305 (Emissions) is a direct input to IFRS S2, CDP Climate, and ESRS E1 — Semtrio designs GHG accounting and GRI reporting from a shared data architecture so that verified emissions data serves all four frameworks simultaneously from one inventory.
Learn moreFor CSRD-scope organizations, Semtrio conducts a double materiality assessment that satisfies both GRI's impact materiality requirement and ESRS's dual-perspective materiality — producing one documented, audit-ready output that anchors both the GRI report and the ESRS sustainability statement.
Learn moreEcoVadis assessments draw directly from sustainability report data — organizations that have built a rigorous, interoperable GRI data architecture are significantly better positioned for EcoVadis scoring. Semtrio structures both engagements from the same evidence base.
Learn moreESRS and GRI share methodological foundations — organizations producing GRI-aligned sustainability reports are already building toward CSRD compliance. Semtrio designs both from the same data architecture, eliminating the duplication that arises when GRI and ESRS are managed as separate workstreams.
Learn moreGRI Community Member since 2020. Designed at the intersection where every major framework meets.
Semtrio is positioned at the precise intersection where the world's major sustainability disclosure frameworks converge. As a GRI Community Member since 2020, we have deep technical access to GRI's methodology — including interpretation guidance, framework updates, and interoperability documentation that shapes how GRI aligns with ESRS, IFRS S2, and CDP. We track IFRS S1/S2's standard-setting developments just as closely, because it is the framework now converging formally with GRI. That combination of depth and breadth is rare among sustainability advisory firms — and it is what makes Semtrio capable of designing truly interoperable reporting systems rather than framework-by-framework engagements.
The practical value is concrete. Organizations that complete a GRI reporting engagement with Semtrio do not start from scratch for their first CSRD sustainability statement, their CDP questionnaire, or their IFRS S2 disclosure. The data architecture we design is mapped to all three from the outset. The materiality matrix we produce is documented to the standard ESRS assurance providers require. The KPI framework we build covers GRI topic-specific disclosures, ESRS quantitative requirements, IFRS S2 cross-industry metrics, and CDP data points simultaneously. This is not a marginal efficiency gain — it is a structural change in how the organization manages sustainability disclosure across its full regulatory and investor-facing portfolio.
As a certified B Corporation with a score of 140.3, we produce our own sustainability disclosure to the same interoperable standard we deliver for clients. The frameworks we build for others are the frameworks we operate within ourselves.
Talk to our team about your sustainability reporting systemPositioned at the formal convergence point of GRI, IFRS S2, and ESRS reporting
One data architecture serving GRI, CSRD/ESRS, IFRS S2, CDP, and EcoVadis — from a single collection cycle
We produce sustainability disclosure for ourselves to the same interoperable standard we deliver for clients
Whether you're scoping a single service engagement, evaluating end-to-end advisory across multiple clusters, or looking for one accountable partner across strategy and disclosure — start here.
Yaren Ünal
Senior Specialist,Client Solutions
Hamza Söylemez
Specialist,Client Solutions
Frequently asked questions about GRI sustainability reporting
Whether you are producing your first GRI report or rebuilding an existing one for CSRD, IFRS S2, and CDP alignment — we will design the data architecture, conduct the materiality assessment, and produce outputs that serve every framework simultaneously.
