We report the anisotropic structural and optical properties of semi-polar (11-22) GaN grown on m-plane sapphire using a three-step growth method which consisted of a low temperature AlN buffer layer, followed by a high temperature AlN buffer layer and GaN growth. By introducing double AlN buffer layers, we substantially improve the crystal and optical qualities of semi-polar (11-22) GaN, and significantly reduce the density of stacking faults and dislocations. The high resolution x-ray diffraction measurement revealed that the in-plane anisotropic structural characteristics of GaN layer are azimuthal dependent. Transmission electron microscopy analysis showed that the majority of dislocations in the GaN epitaxial layer grown on m-sapphire are the mixed-type and the orientation of GaN layer was rotated 58.4° against the substrate. The room temperature photoluminescence (PL) spectra showed the PL intensity and wavelength have polarization dependence along parallel and perpendicular to the [1-100] axis (polarization degrees ~ 0.63). The realization of a high polarization semi-polar GaN would be useful to achieve III-nitride based lighting emission device for displays and backlighting.