Topic Standards for Climate Change and Energy (GRI 102 and GRI 103)
New standards to unlock transparency for climate and energy impacts
GRI's Climate Change and Energy Topic Standards have been reviewed and updated in line with the most recent developments and the relevant authoritative intergovernmental instruments in the field of climate change, greenhouse gas (GHG) emissions, and energy.
The new Climate Change Standard and Energy Standards reflect the global best practice on climate change and energy management and enable organizations to publicly disclose their most significant impacts on climate change issues and how they are managing those impacts.
Resources and training
The GRI Academy course Climate Reporting with GRI and IFRS Standards covers the key elements of climate reporting - from tracking emissions to transition planning, all while keeping people at the heart of climate action – while showing how the GRI Standards and IFRS Sustainability Disclosure Standards work together.
Four corporate case studies involving GRI Community members – with DEWA, Capricorn Group, Wipro Ltd, and Aitken Spence – are now available, to share practical experiences from their climate reporting journeys, including early adoption of GRI 102.
Working with partners
GRI is committed to providing guidance and resources to support reporters in their reporting journeys.
- GRI and IFRS have published a joint statement on reporting on both standards and equivalence for IFRS S2 on GHG Emissions Disclosures.
- GRI and CDP have released a new resource that maps CDP’s 2025 corporate questionnaire and the recently released GRI Climate Change and Energy Standards.
- GRI has published a new resource to help organizations align their climate reporting using the GRI Standards with the UN’s official Integrity Matters checklist to support in setting credible climate commitments, targets and transition plans.
About the project
The Global Sustainability Standards Board (GSSB) Work Program identified the review of climate change-related disclosures in GRI 302: Energy 2016, GRI 305: Emissions 2016 (Disclosures 305-1 to 305-5), and GRI 201: Economic Performance 2016 (Disclosures 201-2: Financial implications and other risks and opportunities due to climate change) as a priority in 2023. The aim was to represent internationally agreed best practices and align with latest developments and authoritative intergovernmental instruments in climate change and energy fields.
The objectives for revising the GRI Standards and disclosures on climate-related issues, alongside aligning with latest authoritative instruments were to incorporate new issues reflecting stakeholders expectations beyond GHG emissions and to create transparency on climate reporting. This attention is in line with the increasing recognition of the need for more effective climate action, as recogized in the Paris Agreement (2015) by the Intergovernmental Panel on Climate Change (IPCC)'s reports as well as the International Energy Agency (IEA).
Read the Project Proposal for more information.
Since the GRI Standards and disclosures on climate-related issues were last revised, the topic of climate change has received significant attention at the international level and in the global sustainable development agenda, with an increase in stakeholder demands for transparency around climate action.
A multi-stakeholder Technical committee and subgroup members were appointed by the Global Sustainability Board (GSSB) in May 2023. Read the Project Proposal and Terms of Reference for more information.
Basis for conclusions
The Climate Change and Energy Standard exposure drafts were made available for public comment between 21 November 2023 and 29 February 2024. You can access the 86 submissions from organizations and individuals here.
The Basis for conclusions for GRI 102 and GRI 103 provide a summary of the public comments received. They also set out how the GSSB responded in the finalizations of the Standards.
For more key documents, FAQs, resources and more, see the list at the bottom of this page.
Project Overview
Q1 - Q4 2024
Consideration of public feedback and revision
June 2025
Release of Standards
Q2 - Q3 2023
Development of the exposure drafts
February 2023
GSSB approval of the project proposal
Q4 2023 - Q1 2024
Public comment period on the set of draft Standards
April 2023
Appointment of the Climate Change Technical Committee
Related resouces
| GRI 102: Climate Change 2025 Frequently Asked Questions (FAQs) | file | 24 Jun 2025 | English | 274 KB | |
| GRI 103: Energy 2025 Frequently Asked Questions (FAQs) | file | 24 Jun 2025 | English | 225 KB | |
| Reporting on the Reccomendations of UN Integrity Matters - Checklist of Cities and Regions | file | 12 Nov 2026 | English | 113 KB | |
| Analysis of alignment with the UN HLEG by Eligible Net-Aero Initiatives | file | 12 Nov 2026 | English | 410 KB | |
| GRI 102 and IFRS S2: Reporting on both standards and equivalence | file | 26 Jun 2025 | English | 248 KB | |
| GRI Topic Standards for Climate Change-Final project proposal | file | 16 Feb 2023 | English | 182 KB | |
| GRI Topic Climate Change Standard(s) project-Technical Committee member biographies | file | 14 Jun 2023 | English | 572 KB | |
| GRI Topic Climate Change Standard(s) project-Subgroup member biographies | file | 14 Jun 2023 | English | 499 KB | |
| GRI Topic Standard Project for Climate Change – Energy Exposure draft | file | 21 Nov 2023 | English | 680 KB | |
| GRI Topic Standard Project for Climate Change – Climate Change Exposure draft | file | 21 Nov 2023 | English | 1.4 MB | |
| GRI Climate Change and Energy Standard project Public comment feedback | file | 15 Apr 2024 | English | 270 KB | |
| GRI Topic Standard for Climate Change – Public comment questionnaire | file | 21 Nov 2023 | English | 182 KB |
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