The Global Reporting Initiative (GRI) has launched two new sustainability reporting standards—GRI 102: Climate Change and GRI 103: Energy—to elevate corporate transparency and accelerate global carbon neutral strategies. Released during […]

The Global Reporting Initiative (GRI) has launched two new sustainability reporting standards—GRI 102: Climate Change and GRI 103: Energy—to elevate corporate transparency and accelerate global carbon neutral strategies. Released during London Climate Action Week, the new standards are designed to help companies deliver science-based, comparable ESG disclosures aligned with international climate goals. 

GRI 102 focuses on climate-related disclosures, emphasizing science-based emissions reductions and integrating ‘just transition’ indicators to reflect the social impacts of decarbonization—on workers, Indigenous Peoples, and local communities. It aligns with leading frameworks like the GHG Protocol and IFRS S2, enabling businesses to provide decision-useful data for investors, regulators, and stakeholders. 

GRI 103 covers corporate energy use, encouraging companies to disclose data on renewable vs. non-renewable energy sources, energy efficiency improvements, and plans for decarbonization. It reinforces responsible energy management as a vital component of any robust carbon neutral strategy. 

“These standards bring together the human and environmental dimensions of climate change,” said GRI CEO Robin Hodess. “They enable the transparency needed to drive impactful decision-making.” 

By aligning with global instruments like the GHG Protocol and complementing the IFRS S2, the standards simplify compliance for companies operating across jurisdictions and help create a unified global reporting framework. The dual focus on emissions and energy empowers businesses to articulate their role in climate transition and meet rising demands for ESG accountability. 

Carol Adams, Chair of the Global Sustainability Standards Board (GSSB), stated: “GRI 102 and 103 provide organizations with the tools to disclose climate impacts in a comprehensive, comparable way—essential for advancing a globally effective ESG reporting system.” 

These updated GRI standards will play a crucial role in shaping the future of climate disclosures and guiding businesses toward measurable sustainability progress. 

资料来源 

https://esgnews.com/gri-launches-climate-and-energy-reporting-standards-aligned-with-global-climate-goals/