The new GRI Climate Change (102) and Energy (103) standards, effective from January 2027, provide organizations with clearer guidance on reporting greenhouse gas emissions, energy use, and climate strategies. They aim to make disclosures more consistent, transparent, and aligned with global climate goals.
The standards also harmonize with frameworks like the GHG Protocol and IFRS S2, reducing duplication and improving comparability. Beyond emissions data, they highlight issues such as renewable energy adoption and the social impacts of the climate transition, ensuring reporting captures both environmental and societal dimensions.
Source: GRI
