by Phil Riebel, President – Sustainable Paper Group, Inc. 

Sustainability reporting has become a cornerstone of credible environmental stewardship. For companies in the pulp, paper, and packaging sectors - industries that are inherently resource-intensive - transparent, standardized ESG (Environmental, Social, and Governance) reporting is not just a box to tick. It’s a strategic necessity. Many leading companies (roughly 73% of the world's largest 250 companies by revenue) have turned to the  Global Reporting Initiative (GRI) standards to set themselves apart.  

What is the GRI? 

GRI is an independent, international organization that sets the most widely used standards for sustainability reporting worldwide. These standards guide companies in measuring and disclosing their environmental, social, and governance impacts in a way that is transparent, credible, and comparable across industries and borders.  

GRI was formed out of a need for clarity and accountability. Its standards are designed to be adaptable across sectors, giving businesses the flexibility to report on what’s most material to their operations, while still aligning with global expectations for corporate sustainability. 

GRI’s framework is built around three tiers of standards: Universal, Sector, and Topic. The Universal Standards form the foundation and are applicable to all organizations, covering general disclosures and the approach to material topics. Sector Standards provide additional guidance tailored to the unique challenges and impacts of specific industries - starting with high-impact sectors such as oil and gas, coal, agriculture, forestry and others. Finally, the Topic Standards dive deeper into the three key areas of economic, environmental, and social topics - enabling companies to report in greater detail where it matters most. 

There are several informative resources available via the GRI website, and any companies wishing to position themselves as sector leaders in ESG reporting should familiarize themselves with all of the reporting support available for the GRI framework.  
 
The full standards can be downloaded here, in ten different languages.  

Why GRI Matters for Pulp, Paper, and Packaging 

The paper value chain touches some of the most critical environmental metrics - deforestation, water consumption, emissions, and waste. By adopting GRI standards, companies in the pulp, paper, and packaging sectors can effectively communicate their performance and progress in areas where it matters most. 

Relevant GRI disclosures for the paper industry often include the following.  

  • GRI 301: Materials – Captures the use of raw and recycled materials, helping to demonstrate sourcing responsibility. 

  • GRI 303: Water and Effluents – Tracks water usage and quality of discharge, essential in pulp production. 

  • GRI 305: Emissions – Covers greenhouse gas emissions and other pollutants that are central to assessing climate impacts. 

  • GRI 306: Waste – Focuses on waste generation and diversion efforts, key to circularity goals. 

  • GRI 308: Supplier Environmental Assessment – Evaluates supply chain practices and encourages upstream accountability. 

These metrics line up closely with the environmental indicators that the pulp, paper and packaging sectors (and their customers) are increasingly prioritizing in both sustainable procurement and reporting. 

How EPAT Supports GRI Participation 

The Environmental Paper Assessment Tool (EPAT) provides detailed insights into the environmental performance of paper products and suppliers. One of the ways it does this is by leveraging existing sustainability data - GRI reports included. 

When suppliers base their disclosures on GRI standards, the quality and comparability of the data in EPAT improve significantly. That means paper buyers using EPAT to guide their procurement decisions can do so with greater confidence, knowing they’re relying on structured, independently guided frameworks. GRI doesn’t just benefit the reporting company - it amplifies the value of assessment tools like EPAT across the supply chain.  

Business Benefits Beyond Compliance 

Aligning with GRI standards offers more than transparency - it also offers: 

  • Improved Data Quality – GRI encourages quantitative disclosures backed by documentation, making reports less vague and more decision-useful. 

  • Regulatory Preparedness – GRI standards often dovetail with emerging regulations, including CSRD in the EU and SEC climate disclosures in the U.S. 

  • Risk Management – Comprehensive ESG reporting can highlight operational risks before they become liabilities. 

  • Market Positioning – Sustainability is a differentiator. GRI-backed reports give paper brands credibility with institutional buyers and consumers alike. 

  • Investor Confidence – GRI reporting helps communicate ESG performance in a format that financial stakeholders increasingly expect. 

Looking Ahead 

Sustainability is not static, and neither are the expectations that come with it. GRI’s continued evolution - including its modular approach and updates to reflect new frameworks like the ISSB and ESRS - signals its staying power in a crowded field of ESG reporting tools. 

For pulp, paper, and packaging companies, embracing GRI standards isn't just about catching up, it's also about staying ahead of both competition and continuously evolving governmental regulations. 

EPAT users such as Billerud, Kruger, Sappi, UPM, and Resolute - who also utilize GRI reporting standards - benefit from greater transparency, data consistency, and alignment with global sustainability expectations. By integrating GRI-aligned disclosures into their EPAT profiles, these companies enhance the credibility, transparency, and comparability of their environmental data - empowering paper buyers to make more informed procurement decisions based on standardized, third-party-aligned metrics. 

You can learn more about GRI standards at globalreporting.org and learn how EPAT supports sustainable procurement at epat.org.