The rise of ISSB as the leading global standard for investor-focused reporting has raised questions about the future role of the Global Reporting Initiative (GRI), the oldest and still most widely used sustainability reporting framework. In an era of consolidation of sustainability reporting frameworks, when ISSB has emerged as the predominant standard, is GRI still relevant? In the meantime, GRI will continue to champion the role of impact reporting within the sustainability reporting ecosystem. We saw a similar effect in Europe when the decision was made to simplify the European Sustainability Reporting Standards (ESRS). It can make reporting more efficient, but it also increases scrutiny…Is AI good or bad for sustainability reporting?