ReportGRI: Automating GRI Alignment and Report Assessment

Organisations disclose their sustainability performance in corporate sustainability reports (CSRs). CSRs vary widely in structure and depth depending on the reporting framework. Such disparity, together with report complexity and volume, poses significant challenges to transparency, comparability and standardisation. To address this problem, we introduce ReportGRI, an automated system for Global Reporting Initiative (GRI) indexing and qualitative assessment of CSRs. The interactive framework leverages information retrieval techniques and zero-shot prompting to enable GRI disclosure-based report indexing and report coverage assessment by visualising well-covered topics and reporting gaps. The tool facilitates scalable and explainable benchmarking of Environmental, Social and Governance (ESG) reporting quality, enhancing report interpretation, transparency, and corporate accountability. The system is open-sourced on GitHub with an introduction video.

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Publication Details

Published
2025-11-07
DOI
https://doi.org/10.1145/3746252.3761469
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
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article

ReportGRI: Automating GRI Alignment and Report Assessment

Debayan Banerjee, Ricardo Usbeck, Markus Leippold, Rana Abdullah et al.
Corporate Social Responsibility Reporting
article

ReportGRI: Automating GRI Alignment and Report Assessment

Debayan Banerjee, Ricardo Usbeck, Markus Leippold, Rana Abdullah, Aida Usmanova
article en

Abstract

Organisations disclose their sustainability performance in corporate sustainability reports (CSRs). CSRs vary widely in structure and depth depending on the reporting framework. Such disparity, together with report complexity and volume, poses significant challenges to transparency, comparability and standardisation. To address this problem, we introduce ReportGRI, an automated system for Global Reporting Initiative (GRI) indexing and qualitative assessment of CSRs. The interactive framework leverages information retrieval techniques and zero-shot prompting to enable GRI disclosure-based report indexing and report coverage assessment by visualising well-covered topics and reporting gaps. The tool facilitates scalable and explainable benchmarking of Environmental, Social and Governance (ESG) reporting quality, enhancing report interpretation, transparency, and corporate accountability. The system is open-sourced on GitHub with an introduction video.

Leuphana University of Lüneburg (DE), University of Zurich (CH)
Openalex Percentile: Top 52%
Corporate Social Responsibility Reporting
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ReportGRI: Automating GRI Alignment and Report Assessment — Debayan Banerjee, Ricardo Usbeck, et al. · (2025) | TGRS Research Map | TGRS