| Summary: | Non-financial reporting has become a concern of managers because companies are evaluated financially, but also social. The objective of this paper is to show the degree of observance of the items within the Global Reporting Initiative (GRI), the understanding of the ESG dimension (environmental, social and governance) and the conformity of the sustainability reports with G4 GRI Standards, of the Romanian companies indexed on the official website of the Global Reporting Initiative (GRI). Thus, to achieve this objective, were analysed the companies indexed on the official website of the Global Reporting Initiative (GRI). The research method used is based on awarding scores for the level of compliance of the reports with a rating grid developed from the literature review. The case study highlighted three types of isomorphisation mechanisms: coercive, normative and the mimetic isomorphism mechanism, in order to produce sustainability reports. The study demonstrates the growing tendency of companies to publish sustainability reports in line with GRI Standards every year.
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