GRI 'in accordance with' versus 'with reference to': which can a small company claim?
Most small companies should start with "with reference to". It lets you report selected GRI disclosures, provided you publish a GRI content index, a statement of use and notify GRI. "In accordance with" needs all nine requirements in GRI 1, including every material topic and the full general disclosures, so claim it only when you can meet them all.
The nine requirements for "in accordance with"
Reasons for omission are not accepted for some core GRI 2 and GRI 3 disclosures, so those must be reported in full.
- Apply the reporting principles.
- Report the disclosures in GRI 2: General Disclosures 2021.
- Determine your material topics.
- Report the disclosures in GRI 3: Material Topics 2021.
- Report disclosures from the GRI Topic Standards for each material topic.
- Give reasons for omission for any disclosure you cannot report.
- Publish a GRI content index.
- Provide a statement of use.
- Notify GRI.
What "with reference to" asks
- Publish a GRI content index listing the disclosures you used and where to find them.
- Provide a statement of use saying you reported with reference to the GRI Standards, and for which period.
- Notify GRI.
- Report each disclosure you list as the standard specifies; you choose which disclosures, not how to answer them.
A decision rule
If you have not run a materiality assessment, or you cannot yet report your governance, workforce and value chain disclosures in GRI 2, use "with reference to". Move to "in accordance with" once you have done a materiality assessment and can cover every material topic. A company that claims "in accordance with" but misses a requirement cannot make that claim, and should report "with reference to" instead.
Where emissions fit
For climate, the usual topic disclosures are GRI 305: Emissions, covering Scope 1, Scope 2 and other indirect emissions, intensity and reductions. Under "with reference to" you can report just 305-1 and 305-2 to start. GRI has also issued a new climate change standard that will replace parts of GRI 305 when it takes effect.
Example statements of use
- "[Company] has reported the information cited in this GRI content index for the period 1 April 2025 to 31 March 2026 with reference to the GRI Standards."
- "[Company] has reported in accordance with the GRI Standards for the period 1 April 2025 to 31 March 2026."
What Senseible does here
Senseible produces a self-declared GRI emissions draft from your uploaded records, with the factor and source behind each figure. It does not decide whether your report meets the in accordance requirements and it does not notify GRI for you.
Sources: GRI 1: Foundation 2021, sections 3 and 4
Last reviewed 2026-10-15.