The Global Reporting Initiative (GRI), founded in 1997 by CERES and the United Nations Environment Programme (UNEP), is a non-profit foundation with a variety of partners involved. CERES is a non-profit organisation that, for more than 25 years, has lobbied for managerial responsibility for sustainability, especially in the private sector. GRI has developed a comprehensive framework for sustainability reporting, which applies worldwide. To this end, GRI defines a set of differentiated performance indicators. The Sustainability Code uses a selection of these GRI indicators in the declaration of conformity.