GRI Climate Change and Energy Standards

The Global Reporting Initiative (GRI) has launched new Climate Change and Energy Standards. The aim is to drive corporate accountability and deliver accessible, decision-useful disclosure. 

Both standards are based on scientific and authoritative global instruments on climate change and fully aligned with the GHG Protocol. This streamlines reporting for companies while ensuring decision-useful and highly relevant information that meets the needs of a wide range of stakeholders. The standards include:

• GRI 102: Climate Change emphasies that achieving substantial reductions in greenhouse gas (GHG) emissions is the primary mitigation step organizations can take. It sets reporting expectations based on science-based targets and global climate goals – while incorporating ‘just transition’ metrics covering impacts on workers, local communities and Indigenous Peoples.  
• GRI 103: Energy comprehensively addresses an organization’s energy-related impacts and activities. With disclosures on decarbonization efforts, renewable and non-renewable energy use, as well as where and how energy reductions occur, it positions responsible energy use as a central component of a company’s approach to climate change mitigation.   

To access this Guidance and for more information visit the GRI website.