The Global Reporting Initiative (GRI) has emerged as one of the most widely recognized frameworks for sustainability reporting, offering globally accepted guidelines for measuring, disclosing, and enhancing organizational accountability in Environmental, Social, and Governance (ESG) domains. In the Indian context, sustainability reporting has gained significant momentum with the integration of GRI principles into corporate disclosures, especially in alignment with regulatory mechanisms such as the Business Responsibility and Sustainability Report (BRSR) mandated by the Securities and Exchange Board of India (SEBI). This paper examines the role of GRI in strengthening sustainability reporting and enhancing corporate transparency in India. The findings highlight that Indian firms are increasingly adopting GRI based frameworks to disclose their ESG information in annual reports and sustainability reports.