GRI 102: Climate Change 2025

Hot off the press: GRI 102: Climate Change 2025 is officially live! 🌍

The Global Reporting Initiative has just released a game-changing standard that reshapes how climate-related disclosures are made across the globe and yes, GRI 305 is officially being retired. Here’s your full summary to get ahead. 👇

📌 Effective Date:
Applies to reports published on or after January 1, 2027. Time to start preparing.

📑 Structure Overview
GRI 102 now includes:
• Section 1 Management:
• 102-1: Transition plan for climate change mitigation
• 102-2: Climate change adaptation plan
• Section 2 Impacts (8 disclosures):
• 102-3: Just transition
• 102-4: GHG reduction targets & progress
• 102-5, 102-6, 102-7: Emissions (Scopes 1, 2, 3)
• 102-8: GHG emissions intensity
• 102-9: GHG removals
• 102-10: Carbon credits

🔄 GRI 305 Integration
Disclosures from GRI 305: Emissions (2016) have been fully revised and merged into GRI 102. Say goodbye to reporting duplication!

🔗 IFRS S2 Alignment
The GSSB confirmed equivalence for Scope 1-3 emissions with IFRS S2: Climate-related Disclosures.
✅ One dataset, multiple frameworks. Maximum efficiency, consistency & comparability.

🤝 Built Through Global Collaboration
GRI 102 was shaped through a multistakeholder process (public consultation Nov 2023 – Feb 2024) and officially approved in March 2025, under the GRI Climate Change Technical Committee.
Strengthened by the GRI – ISSB MoU, this standard supports interoperability across ESG frameworks.

⚡ Bonus: GRI 103: Energy 2025
Released alongside GRI 102, this standard covers energy policies, consumption, intensity, and management – giving companies the full climate-energy lens.

🎯 Why this matters for your organization:

1. Unified framework for mitigation, adaptation & just transition
2. Streamlined disclosures = less duplication
3. Expanded focus on social and environmental impacts
4. Investor-ready data with cross-framework compatibility
5. A known timeline: get your roadmap ready now!


💬 How are you planning to align your reporting with GRI 102 and IFRS S2?

Let’s exchange strategies.

Sources:

https://www.linkedin.com/posts/nataliasierra-sustainability-csr-communication_gri-102-activity-7343981038370549762-I6Z8/?utm_source=share&utm_medium=member_desktop&rcm=ACoAAAtGGkQBsxwMBmX3lEJO8btihnfBCaHqTz4