Sustainability implies a change in the way companies address the challenges they face, integrating traditional profitability goals with environmental and social responsibility. A key framework incorporating these principles is provided by the Global Reporting Initiative (GRI), a standard widely used by companies to disclose their sustainability practices. Based on data from 272 companies, this article analyzes the different levels of GRI adoption among SMEs and large Italian companies. By illustrating the level of disclosure in relation to GRI standards, this study aims to provide potentially useful benchmarking insights for Italian companies seeking to strengthen their commitment to actioning sustainable business practices.