GRI case studies
GRI · Put your knowledge to work in context.
The GRI Certified Sustainability Professional credential is a professional certification awarded by the Global Reporting Initiative, the independent not-for-profit organization behind the GRI Standards - described by GRI as "the world's most widely-used sustainability reporting standards." This page is an independent study resource and is not affiliated with or endorsed by GRI. The certification is aimed at sustainability reporters, consultants, assurance and finance professionals, and anyone responsible for preparing or reviewing sustainability reports who needs working command of the Standards rather than general awareness. The GRI case studies are 5 cases and about 3,309 words.
1The 'in accordance' claim under pressure
Northwind Foods, a listed dairy processor operating in four countries, is preparing its second sustainability report for calendar year 2025. The draft covers GRI 2-1 through 2-19 plus four Topic Standards.
702 words, about 4 min2Boundary, restatement and the people who are not on the payroll
TransCargo Group reports on a calendar year. In June 2025 it acquired 100% of Nordic Haul, a regional carrier contributing 18% of group revenue and 600 employees from the acquisition date.
641 words, about 3 min3Materiality built on the wrong question
Meridian Bank is preparing its FY2025 report. Its materiality exercise was a survey of 40 institutional investors who scored 22 topics on 'impact on enterprise value'; topics scoring below 3.0 out of 5 were excluded.
665 words, about 3 min4The base year that flatters the target
Veltrix Chemicals reports Scope 1 and 2 emissions against a 2019 base year of 100,000 tCO2e. During 2025 it outsourced its smallest plant to a contract manufacturer and replaced default grid emission factors with supplier-specific factors for two sites.
588 words, about 3 min5A mining report that skips the sector standard
Kestrel Copper operates two open-pit mines. Its FY2026 report will be published in April 2027.
713 words, about 4 min