GRI climate change and energy standards

What do GRI 102 and GRI 103 cover?

GRI 102 covers a company's impacts on climate change, through its emissions and removals, and the impacts of its response on people, through the transition to a low-carbon economy and adaptation to a changing climate. GRI 103 covers energy consumption and its impacts, within the organisation and across its value chain. Both are topic standards, used when climate or energy is a material topic. See GRI topic standards.

What are the GRI 102 disclosures?

• 102-1: transition plan for climate change mitigation, including any phase-out of fossil fuels, governance, expenditure and lobbying.
• 102-2: climate change adaptation plan, building on the former 201-2.
• 102-3: just transition, such as workers recruited, redeployed or laid off, and affected communities and indigenous peoples.
• 102-4: GHG emissions reduction targets and progress, explained by the company's own actions, secondary effects and external factors.
• 102-5 to 102-7: gross scope 1, 2 and 3 emissions, with an emissions intensity disclosure.
• 102-9 and 102-10: removals in the value chain, and carbon credits, reported separately from emissions.

What is new compared with GRI 305?

GRI 305 asked mainly for emissions figures and reductions. GRI 102 adds disclosures on transition and adaptation plans, including their effects on workers, communities, indigenous peoples and biodiversity; requires targets to be explained by cause; separates removals and carbon credits from emissions; and asks about lobbying that may support or undermine climate goals. A company that has no transition plan reports that fact and may explain its plans, rather than being forced to create one. See climate transition plans and carbon credits in reporting.

GRI 102 in practice: a steel company's climate disclosures

A steel company with blast furnaces prepares its first report under GRI 102.

It reuses its IFRS S2 scope 1, 2 and 3 figures, measured under the GHG Protocol, for 102-5 to 102-7, and references them in its content index. Its transition plan to replace two blast furnaces with electric arc furnaces drives 102-1, and the 1,200 jobs affected at one site drive its just transition disclosure under 102-3, including retraining and redeployment numbers. It reports no carbon credits retired in the year. See GRI and the ISSB.

What does GRI 103 Energy require?

GRI 103 asks for the company's energy policies and commitments, its energy consumption and self-generation within the organisation by source, upstream and downstream energy use, energy intensity, and reductions in energy consumption. Its figures feed directly into GRI 102: fuel use for scope 1, purchased electricity and heat for scope 2, and value chain energy for parts of scope 3. See scope 1 and 2 emissions and energy consumption and mix.

How do GRI 102 and IFRS S2 fit together?

In June 2025, GRI's standard-setting board granted equivalence to IFRS S2 for greenhouse gas emissions: a company reporting under both can use one set of scope 1, 2 and 3 disclosures, measured under the GHG Protocol Corporate Standard, with references in the GRI content index. The plans and targets disclosures complement each other: IFRS S2 focuses on risks and opportunities for investors, GRI 102 on impacts on people and the planet. See IFRS S2.

When should companies switch?

For reports published on or after 1 January 2027, so a company with a calendar year reports its 2026 figures under GRI 102 and 103 if it publishes in 2027. Early adoption is encouraged. The sector standards were updated to version 1.1 to align with the new standards. See GRI sector standards.

This guide is general information. It is not tax or legal advice for your situation.