There is certainly a degree of confusion ‘on the ground’ about the Global Reporting Initiative (GRI), International, Integrated Reporting Council (IIRC) and Sustainability Accounting Standards Board (SASB) frameworks. This is our experience when supporting clients on non-financial reporting, it is so confusing  that it leads to some companies  simply retreating from them all.

That said, direct comparisons between IIRC, SASB and GRI are perhaps a little unfair as they are intended to provide guidelines for different purposes.