Empowering cities to deliver on net-zero commitments
Published date: 12 November 2026
GRI tool for cities and regions to assess how their low-carbon transition initiatives align with UN recommendations for credible climate action
Cities have a critical role in global climate action, yet turning net-zero commitments into measurable progress requires credible targets and transparent reporting. At Climate Change COP31, GRI has launched a practical tool to help subnational governments assess how they are delivering on their climate ambitions.
The GRI-Integrity Matters Checklist for Cities and Regions builds on the UN’s official approach to setting climate pledges, targets and transition plans, by mapping the GRI Standards to the recommendations of the UN High-Level Expert Group (HLEG) on Net-Zero Commitments.
Cities and regions are at the forefront of climate action, with responsibility for policies and decisions that shape energy use, infrastructure, transport and the resilience of communities.
The new Checklist – which adds to the version published in 2025 for businesses – will help them to articulate how they are operationalizing their climate commitments at the local level.
The Cities Checklist practically connects the ten recommendations in the HLEG’s landmark Integrity Matters report to the relevant GRI disclosures. It supports cities and regions in reporting on:
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- Credible net-zero pledges and targets – aligned with science-based pathways and that are backed by independent verification.
- Delivery of climate transition plans – including actions to cut emissions, phase out fossil fuels and scale up renewable energy.
- How they support a just transition – addressing the impacts of climate action on workers, communities and the environment.
Cities have a major influence on the transition to net-zero, through decisions that affect infrastructure, energy use and communities. Cities need the right tools to shape these decisions – and to communicate their impacts. At COP30, GRI offered business a way to apply the UN's Integrity Matters recommendations, which focus on the credibility and transparency of net zero commitments, through the GRI Standards. At COP31, we are extending this support to cities and regions, making our global reporting standards more accessible and useful for local climate-related decisions and action, while reinforcing the importance of a just transition.”
Robin Hodess, CEO of GRIAddressing the climate crisis requires all hands on deck – and cities and regions are on the frontlines, where climate action becomes real. The High-Level Expert Group on Net-Zero Commitments made clear that credible pledges depend on integrity, transparency and accountability. The new GRI-HLEG Checklist for cities and regions gives local and subnational governments practical guidance to put these principles into practice and track real progress. Tools like this can help cities and regions accelerate implementation – to minimize the magnitude and duration of overshoot, return warming below 1.5°C as quickly as possible, and ensure the transition leaves no one behind."
Selwin Hart, Assistant Secretary-General for Climate Change at the UN, and Special Adviser to the Secretary-General on Climate Action and Just TransitionOne of the biggest barriers to urban climate action is connecting sustainable urban development and available finance. Cities must be able to demonstrate how their climate strategies translate into investable plans, with clear information on expected impacts and results. We welcome GRI's new Integrity Matters Checklist as a valuable addition to the practical tools available to support cities and regions. Greater transparency can help funding partners make informed decisions and support investment in the low-carbon, resilient infrastructure that communities need.”
Priscilla Negreiros, Associate Director and Lead, Cities Climate Finance Leadership Alliance (Acknowledging the importance of cities to climate action, GRI has recently joined CCFLA)Alongside the checklist, GRI has today published an analysis of alignment with Integrity Matters by the eight Eligible Net-Zero Initiatives (ENZIs), the accredited sectoral or regional programs participating in a UN Framework Convention on Climate Change (UNFCCC) global pilot.
The findings reveal progress in setting science-based net-zero targets, with all eight initiatives prioritizing direct emissions reductions over offsets. However, important gaps remain in publicly disclosed transition plans, independent verification and the integration of just transition considerations. Across the ten HLEG recommendations, the analysis identifies the largest gaps in commitments to phase out fossil fuels and scale up renewable energy.
Delivering on net-zero requires accountability at every level. By extending the Integrity Matters Checklist to cities and regions, GRI is providing practical support for translating global climate goals into credible local action. At the same time, I welcome that the analysis of net-zero initiatives highlights where more transparency and stronger implementation are still needed. Together, these initiatives can help organizations to align their climate pledges with measurable progress, through a transition that is inclusive and fair for all.”
Helena Viñes Fiestas, Co-Chair of the UN Taskforce on Net Zero PolicyOur analysis shows encouraging signs of alignment by ENZIs with the UN HLEG recommendations, but also significant gaps – most notably on requirements to phase out fossil fuels and set clear provisions for affected workers and communities. What this reinforces is the need for consistent reporting and practical guidance to help organizations deliver meaningful net-zero progress.”
Margherita Barbieri, GRI Climate Change LeadThe new GRI-Integrity Matters Checklist for Cities and Regions draws in particular on GRI 102: Climate Change and GRI 103: Energy. Launched in 2025, GRI 102 and GRI 103 support the global best practice for disclosing climate-related impacts, including emissions reductions, energy use, transition plans, and how organizations contribute to a just transition. The GRI-Integrity Matters Checklist for Businesses launched at COP30.
The UN High-Level Expert Group on the Net-Zero Emissions Commitments of Non-State Entities was established by the UN Secretary-General to strengthen the credibility and accountability of net-zero commitments by businesses, financial institutions, cities and regions. Its 2025 report, Integrity Matters: Winning the Future, sets out ten recommendations for credible net-zero action.
The UNFCCC Net-Zero Recognition Framework, launched as a pilot at COP30, aims to strengthen transparency and accountability for net-zero commitments by businesses, financial institutions, cities and regions, by tracking their progress against climate commitments.