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GRI

GRI Standards report with traceable data

Universal Standards 2021 and the environmental topics GRI 305 (emissions) and GRI 306 (waste). Reporting with an audit trail.

How to write a sustainability report under GRI

To write a sustainability report under GRI, the company defines materiality, collects indicators with evidence, writes in line with the GRI Standards and publishes with the GRI Content Index; Mangue Tech runs this process and delivers the report as a PDF and, if hired, as a navigable online version.

  1. Materiality (GRI 3).

    List the topics that matter to the business and to the people it affects. Without that, the report turns into a catalogue.

  2. General disclosures (GRI 2).

    Structure governance, strategy and the organization's profile in the format the standard asks for.

  3. Indicators by topic.

    Collect the quantitative and qualitative data for each material topic, with source, owner and attached document.

  4. Climate and emissions (GRI 305, when material).

    Use the GHG Inventory for Scopes 1, 2 and 3 with referenced factors; the inventory feeds the report, it is not the report.

  5. GRI Content Index.

    Build the full, referenced index, ready for external assurance when the project calls for it.

  6. Publication.

    Deliver the PDF and, when it makes sense, a navigable online version from the same data.

Who runs it

Mangue Tech combines consulting and platform: it defines the GRI scope with the company, organizes data collection on the platform and delivers the finished report, including the Content Index and a trail from each figure back to its source.

Companies that trust Mangue Tech

Banco do Brasil
Caixa
Rock in Rio
Hotmart
Petlove
Multilaser
Eztec
Comerc
A.C. Camargo
Grupo Marista

Consulting + Platform

Operational data becomes auditable ESG indicators.

Specialist consulting that understands GRI. A platform that automates the calculation, versions the data and exports it in the format the regulator requires.

Consultoria

ESG data and compliance management, with a specialist who knows your sector.

Plataforma

Our own software, automating calculations, indicators and exports.

Auditable reports

GHG inventory, decarbonization plan and reports ready for the auditor.

Mangue Tech platform · organization home
90%

Less time

Automated collection vs. manual spreadsheet.

20+

Global frameworks

IFRS, CSRD, CBAM, GRI, SASB, GHG, CDP…

60k+

Emission factors

IPCC, DEFRA, MCTI, EPA, Ecoinvent.

How Mangue works

4 steps. From diagnosis to an auditable report.

01

Diagnosis

Find out which ESG risks affect your business and what the regulator will require.

02

Estrutura

Organized data, defined processes and everything ready for any verification.

03

Operation

Emission calculations, decarbonization targets and continuous monitoring.

04

Auditable reports

Active compliance with IFRS, CSRD, CBAM, GRI, SASB and GHG Protocol.

Mangue deliverables for GRI

Every delivery is a complete package: consultant + platform + auditable report. Click to see how we apply it.

Frameworks we apply

The framework

What it is, and why it matters.

The GRI Standards are the most widely adopted sustainability reporting framework in the world. The Universal Standards 2021 revision consolidated the structure into three blocks: Foundation (GRI 1), General Disclosures (GRI 2) and Material Topics (GRI 3).

For emissions, GRI 305 requires disclosure of scopes 1, 2 and 3, emissions intensity, the reduction achieved and the method used. GRI 306 covers waste and effluent management.

GRI is compatible with and complementary to SASB, CDP and CSRD/ESRS. Many companies use GRI as the basis of their integrated report and cross-map it to other frameworks.

At scale

When the standard updates, the calculation engine is already up to date.

20+

supported frameworks

GHG Protocol, CSRD, IFRS S2, CDP, GRI, SASB, CBAM, SBCE. One single database.

60k+

emission factors

IPCC, DEFRA, MCTI, EPA, Ecoinvent. All versioned, with source, year and gas.

4

scopes covered

Scopes 1, 2, 3 and biogenic. Operational and financial. Everything goes in.

Applicability

Who it applies to.

  • Companies that publish voluntary or mandatory sustainability reports (B3 recommends GRI for ISE-listed companies).
  • Organizations that need to show ESG transparency to investors, customers and regulators.
  • Companies that answer CDP or CSRD and want a complementary framework for a wider set of stakeholders.

How we deliver

From source to auditor.

01 · step

We define the material topics under GRI 3, with stakeholder engagement.

02 · step

We structure the mandatory disclosures (GRI 2) and the topic-specific ones, combining quantitative data from the Mangue platform (GRI 305) with qualitative information.

03 · step

We deliver the complete GRI Content Index, referenced and ready for external assurance.

By industry

The industries that use it most.

Services

Related services.

Related frameworks

Same data. 20+ outputs.

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Frequently asked questions

Common questions.

How do you write a sustainability report under GRI?

A GRI report starts with materiality, then moves to indicator collection, drafting aligned with the GRI Standards and the GRI Content Index before publication. Mangue Tech runs this process with the company and publishes the report as a PDF and, if wanted, as a browsable online version. Detailed guide: Sustainability report: what it is and how to write one. Service: sustainability report.

Is a sustainability report mandatory in Brazil?

No. Brazil's Securities and Exchange Commission (CVM), through Resolution 244 of May 2026, revoked the requirement that CVM Resolution 193/2023 had created. Reporting is now voluntary, under a comply-or-explain regime: companies that do not publish must explain why. The GRI Standards remain the most widely adopted sustainability reporting framework in the world.

What is the difference between GRI 2, GRI 3 and GRI 305?

The GRI Standards are organized in the Universal Standards 2021, with three blocks: Foundation (GRI 1), General Disclosures (GRI 2) and Material Topics (GRI 3). GRI 2 brings together the organization's general disclosures and GRI 3 defines the material topics. GRI 305 is the topic standard for emissions; GRI 306 covers waste and effluents.

I already have a GHG Inventory. Do I need GRI 305?

The inventory produces the data; GRI 305 is how you disclose it. The standard asks for Scope 1, 2 and 3, emissions intensity, the reduction achieved and the method used. Mangue Tech brings the platform's quantitative data into the GRI 305 disclosures, alongside the report's qualitative information.

Does Mangue Tech audit or certify the GRI report?

No. Mangue Tech prepares and structures: the material topics under GRI 3, the GRI 2 and topic-specific disclosures, and the complete, referenced GRI Content Index, ready for external assurance. The opinion or certificate is issued by an independent verification body, such as Bureau Veritas, SGS, DNV or TÜV.

If we already answer CDP, do we need GRI too?

It depends on the audience the company wants to reach. The GRI Standards are compatible with and complementary to CDP, SASB and CSRD/ESRS, other sustainability reporting frameworks. Many companies use GRI as the basis of their integrated report and cross-map it to the others.

Every framework deserves its own auditable trail.