The Global Reporting Initiative (GRI) is an Amsterdam-based, international non-profit organization that created the first guidelines for sustainability reporting in 2000. It is the most widely used tool for company reporting today. According to GRI, 82% of the world’s top 250 companies report on ESG using GRI standards. The framework helps investors assess the ESG impact of the companies’ activities. Examples of reported measures include carbon emissions, energy and water use, and labor practices.