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.

Publication Details

Journal
Universität Zürich, ZORA
Published
2025-11-10
DOI
https://doi.org/10.5167/uzh-281117
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
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article

ReportGRI: Automating GRI Alignment and Report Assessment

Universität Zürich, ZORA
Corporate Social Responsibility Reporting
article

ReportGRI: Automating GRI Alignment and Report Assessment

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.

Universität Zürich, ZORA
Responsible consumption and production
Openalex Percentile: Top 28%
Corporate Social Responsibility Reporting
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