{"id":22988,"date":"2026-10-07T13:32:26","date_gmt":"2026-10-07T13:32:26","guid":{"rendered":"https:\/\/generationimpact.global\/?p=22988"},"modified":"2026-10-07T13:32:28","modified_gmt":"2026-10-07T13:32:28","slug":"gri-102-climate-change","status":"publish","type":"post","link":"https:\/\/generationimpact.global\/blog\/gri-102-climate-change\/","title":{"rendered":"GRI 102 (Climate Change 2025): what changes and how to prepare"},"content":{"rendered":"\n<style id=\"gig-accordion-css\">\n.accordion-section .wp-block-details{background:#fff;border:1px solid #e4e6e6;border-radius:12px;padding:15px 18px;margin:0 0 10px}\n.accordion-section .wp-block-details p {margin-bottom: 0;}\n.accordion-section .wp-block-details summary{list-style:none;cursor:pointer;position:relative;padding-right:30px;font-weight:600;color:#212529}\n.accordion-section .wp-block-details summary::-webkit-details-marker{display:none}\n.accordion-section .wp-block-details summary::after{content:\"+\";position:absolute;right:2px;top:50%;transform:translateY(-50%);font-size:22px;line-height:1;color:#277277;font-weight:400}\n.accordion-section .wp-block-details[open] summary::after{content:\"\u2212\"}\n.accordion-section .wp-block-details[open]{border-color:#277277}\n.accordion-section .wp-block-details > *:not(summary){margin-top:12px}\n<\/style>\n\n\n\n<style id=\"gri-102-toc-css\">\n.gri-102-toc {margin-bottom:32px;}\n.gri-102-toc.tof-nav hr { margin: 20px 0; }\n.gri-102-toc.tof-nav .wp-block-navigation__container {\n  display: flex;\n  flex-direction: column;\n  align-items: stretch;\n  width: 100%;\n  gap: 0;\n  margin: 0;\n  padding: 0;\n  list-style: none;\n}\n.gri-102-toc.tof-nav nav a,\n.gri-102-toc.tof-nav nav ul,\n.gri-102-toc.tof-nav nav ul li { width: 100%; }\n.gri-102-toc.tof-nav a {\n  position: relative;\n  display: block;\n  padding: 13px 20px 12px 28px;\n  text-decoration: none;\n  color: inherit;\n}\n.gri-102-toc.tof-nav li:not(:last-child) a:after {\n  content: \"\";\n  position: absolute;\n  bottom: 0;\n  left: 20px;\n  width: calc(100% - 40px);\n  border-bottom: 1px solid #E2E2E2;\n}\n.gri-102-toc.tof-nav li:hover,\n.gri-102-toc.tof-nav a:hover { background: #F6F6F6; }\n.gri-102-toc.tof-nav li span { font-weight: 400; }\n.gri-102-toc.tof-nav li:hover span,\n.gri-102-toc.tof-nav a:hover span { font-weight: 600; }\n.gri-102-toc.tof-nav a:hover:after { border-color: transparent; }\n@media screen and (min-width: 960px) {\n  .gri-102-layout.section-tof {\n    display: grid;\n    grid-template-columns: 360px minmax(0, 1fr);\n    column-gap: 40px;\n    align-items: start;\n  }\n  .news-container > .wp-block-group:has(.wp-block-post-date) {\n    margin-left: 80px;\n    width: calc(100% - 400px);\n    max-width: calc(100% - 400px);\n  }\n  .gri-102-layout .gri-102-toc.tof-nav {\n    position: sticky;\n    top: 120px;\n    width: 100%;\n    max-height: calc(100vh - 140px);\n    overflow-x: hidden;\n    overflow-y: auto;\n    margin: 0;\n  }\n.card.gri-102-toc111 {\nmargin-left: calc((1288px - 1048px) \/ 2 - 12px);\n}\n.section-tof111 {\n        width: calc(832px + 360px + 12px);\n        margin-left: -320px;\n}\n.container.container-1048 {\nmax-width:1264px !important;\n}\n    .news-container {\n        padding: 48px 30px 64px;\n    }\n}\n.news-container > .wp-block-group:has(.wp-block-post-date) {\nmargin-left: 0;\n}\n}\n<\/style>\n\n\n\n\n\r\n\t\t<div  class=\"block-4b559e65-acc9-49e4-8b2d-1e70de9fb7de areoi-element section-tof gri-102-layout\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-08e42a09-f801-4af6-afed-8e246bd62060 card bg-white rounded-12 shadow border-0 tof-nav gri-102-toc sticky-xl-top\">\r\n\t\t\t\n\r\n\t\t<div  class=\"block-274fe40b-0bdf-4a46-be8f-ec5069c2829a card-header bg-white border-0 p-20 mt-1\">\r\n\t\t\t\n\n<p class=\"m-fs-16 has-link-color has-contrast-color has-text-color wp-block-paragraph\" style=\"font-size:20px;font-style:normal;font-weight:700\">Table of contents<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-2ac44ace-5413-4cce-a1d4-1137ceb30924 card-body p-0 pb-20\">\r\n\t\t\t\n<nav style=\"font-size:16px;font-style:normal;font-weight:600\" class=\"is-vertical m-fs-14 wp-block-navigation is-layout-flex wp-container-core-navigation-is-layout-19afc361 wp-block-navigation-is-layout-flex\" aria-label=\"GRI 102 - TOC\"><ul style=\"font-size:16px;font-style:normal;font-weight:600\" class=\"wp-block-navigation__container is-vertical m-fs-14 wp-block-navigation\"><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#what-gri-102-replaces\"><span class=\"wp-block-navigation-item__label\">Cosa sostituisce GRI 102, e da quando<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#from-counting-to-managing\"><span class=\"wp-block-navigation-item__label\">Dal conteggio alla gestione<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#the-ten-disclosures\"><span class=\"wp-block-navigation-item__label\">Le dieci informative<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#just-transition\"><span class=\"wp-block-navigation-item__label\">Transizione giusta<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#esrs-ifrs\"><span class=\"wp-block-navigation-item__label\">GRI 102 con ESRS e IFRS S2<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#readiness\"><span class=\"wp-block-navigation-item__label\">Verifica di preparazione<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#faq\"><span class=\"wp-block-navigation-item__label\">Domande frequenti<\/span><\/a><\/li><\/ul><\/nav>\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-1fdae0b0-4d6b-4ae8-9a59-276cdc2f99e9 areoi-element tof-content\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"wp-block-paragraph\">GRI has published GRI 102: Climate Change 2025, its first Topic Standard devoted entirely to climate. It applies to climate reporting published on or after 1 January 2027, and early adoption is encouraged. When it takes effect it withdraws the greenhouse gas disclosures in GRI 305: Emissions 2016, specifically 305-1 to 305-5, and the climate disclosure in GRI 201: Economic Performance 2016, disclosure 201-2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The shift runs deeper than a change of numbers. GRI 305 asked organisations to measure their greenhouse gases. GRI 102 keeps that measurement at its centre and builds a fuller account around it: how a company plans to cut emissions, how it will adapt to physical climate risk, and how the move to a low-carbon economy affects workers and communities. GRI developed the standard alongside GRI 103: Energy 2025, which replaces GRI 302 and carries the same effective date.<\/p>\n\n\n\n<div class=\"gig-kf mb-20 mb-lg-32\">\n<style>\n.gig-kf{color:#212529;margin:6px 0}\n.gig-kf-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:12px}\n@media(max-width:1279.98px){.gig-kf-grid{grid-template-columns:repeat(2,1fr)}}\n.gig-kf-card{background:#fff;border:1px solid #e4e6e6;border-radius:12px;padding:15px 16px}\n.gig-kf-k{font-size:12px;letter-spacing:.06em;text-transform:uppercase;color:#277277;font-weight:700}\n.gig-kf-v{font-family:\"Red Hat Display\",sans-serif;font-weight:700;font-size:20px;margin-top:7px;line-height:1.2}\n.gig-kf-s{font-size:13px;color:#51636b;margin-top:4px}\n<\/style>\n<div class=\"gig-kf-grid\">\n<div class=\"gig-kf-card\"><div class=\"gig-kf-k\">Effective from<\/div><div class=\"gig-kf-v\">1 Jan 2027<\/div><div class=\"gig-kf-s\">Early adoption encouraged<\/div><\/div>\n<div class=\"gig-kf-card\"><div class=\"gig-kf-k\">Replaces<\/div><div class=\"gig-kf-v\">GRI 305<\/div><div class=\"gig-kf-s\">305-1 to 305-5, and 201-2<\/div><\/div>\n<div class=\"gig-kf-card\"><div class=\"gig-kf-k\">Disclosures<\/div><div class=\"gig-kf-v\">10<\/div><div class=\"gig-kf-s\">2 management, 8 impact<\/div><\/div>\n<div class=\"gig-kf-card\"><div class=\"gig-kf-k\">Paired with<\/div><div class=\"gig-kf-v\">GRI 103<\/div><div class=\"gig-kf-s\">Energy 2025, same date<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<h2 id=\"what-gri-102-replaces\" class=\"wp-block-heading fw-600\">What GRI 102 replaces, and when<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">GRI 102 is the climate piece of a wider refresh of GRI\u2019s Topic Standards. GRI 101: Biodiversity 2024 came first and has applied since 1 January 2026. GRI 102 and GRI 103 follow on 1 January 2027.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The timing works by publication date. GRI 102 applies to climate information published on or after 1 January 2027, so a report issued in 2027 on the 2026 financial year already falls within its scope. Organisations that want to move sooner may adopt it early.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On the effective date, GRI withdraws five disclosures from GRI 305, numbers 305-1 to 305-5, which cover Scope 1, 2 and 3 emissions, emissions intensity and the reduction of emissions. It also withdraws disclosure 201-2 from GRI 201, which dealt with the financial implications and the risks and opportunities that climate change creates. These requirements are not dropped. They move into GRI 102 in a reorganised and, in several places, expanded form.<\/p>\n\n\n\n<h2 id=\"from-counting-to-managing\" class=\"wp-block-heading fw-600\">From counting emissions to managing them<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The defining feature of GRI 102 is that it treats climate as something to be governed and disclosed, not only counted. A company that already reports under GRI 305 has the measurement foundation. What GRI 102 adds is the work around that foundation: a plan to reduce emissions, a plan to adapt, targets tested against science, and an honest account of who carries the cost of the transition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The standard sets out ten disclosures in two groups. Two cover how the organisation manages climate change. Eight cover its climate impacts. Five carry the greenhouse gas measurement core forward from GRI 305. Five are new.<\/p>\n\n\n\r\n\t\t<div  class=\"block-d9bd1aaf-67c3-461b-9d10-8af02e2a3eda areoi-element mb-2 mb-lg-32\">\r\n\t\t\t\r\n\t\t\t\n\n<div class=\"gig-split\">\n<style>\n.gig-split{color:#212529;display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:6px 0}\n@media(max-width:640px){.gig-split{grid-template-columns:1fr}}\n.gig-split-col{background:#fff;border:1px solid #e4e6e6;border-radius:12px;padding:16px 18px}\n.gig-split-col.gnew{border-top:3px solid #277277}\n.gig-split-col.gcar{border-top:3px solid #9fb0ad}\n.gig-split h3{font-family:\"Red Hat Display\",sans-serif;font-weight:700;font-size:16px;}\n.gig-split .gn{font-size:12px;text-transform:uppercase;letter-spacing:.06em;color:#7a8a88;margin-bottom:10px}\n.gig-split ul{margin:0;padding-left:18px;font-size:14px;line-height:1.7}\n<\/style>\n<div class=\"gig-split-col gcar\"><div class=\"gn\">Carried over from GRI 305<\/div><h3 class=\"mb-2\">The measurement core<\/h3><ul class=\"mb-0\"><li>Scope 1 (102-5)<\/li><li>Scope 2 (102-6)<\/li><li>Scope 3 (102-7)<\/li><li>Emissions intensity (102-8)<\/li><li>Reduction targets and progress (102-4)<\/li><\/ul><\/div>\n<div class=\"gig-split-col gnew\"><div class=\"gn\">New in GRI 102<\/div><h3 class=\"mb-2\">The management and social view<\/h3><ul class=\"mb-0\"><li>Transition plan (102-1)<\/li><li>Adaptation plan (102-2)<\/li><li>Just transition (102-3)<\/li><li>GHG removals (102-9)<\/li><li>Carbon credits (102-10)<\/li><\/ul><\/div>\n<\/div>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\n<h2 id=\"the-ten-disclosures\" class=\"wp-block-heading fw-600\">The ten disclosures<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Open any disclosure below for what it asks.<\/p>\n\n\n\n<h3 class=\"wp-block-heading fw-600\">Managing climate change<\/h3>\n\n\n\r\n\t\t<div  class=\"block-c983db10-bf6d-4e79-88be-bbb0270e3096 areoi-element accordion-section mb-20 mb-lg-32\">\r\n\t\t\t\r\n\t\t\t\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>102-1<\/strong> \u00b7 Transition plan for climate change mitigation<\/summary>\n<p class=\"wp-block-paragraph\">New disclosure. The plan to move onto a low-emissions path: mitigation actions, any fossil fuel phase-out targets, governance, stakeholder engagement and the spending behind it, set against the best available science.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>102-2<\/strong> \u00b7 Climate change adaptation plan<\/summary>\n<p class=\"wp-block-paragraph\">New disclosure. How the organisation identifies physical climate risks and opportunities, tests them through scenario analysis, and acts on them, including the effects on people and the environment.<\/p>\n<\/details>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\n<h3 class=\"wp-block-heading fw-600\">Climate impacts<\/h3>\n\n\n\r\n\t\t<div  class=\"block-c983db10-bf6d-4e79-88be-bbb0270e3096 areoi-element accordion-section mb-20 mb-lg-32\">\r\n\t\t\t\r\n\t\t\t\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>102-3<\/strong> \u00b7 Just transition<\/summary>\n<p class=\"wp-block-paragraph\">New disclosure. How decarbonisation affects workers and communities: recruitment, redeployment, redundancy, reskilling and wages, and the effects on communities and biodiversity.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>102-4<\/strong> \u00b7 GHG emissions reduction targets and progress<\/summary>\n<p class=\"wp-block-paragraph\">Carries forward GRI 305-5. Reduction targets across Scope 1, 2 and 3, set separately or combined, with progress against them and alignment to the latest science.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>102-5<\/strong> \u00b7 Scope 1 GHG emissions<\/summary>\n<p class=\"wp-block-paragraph\">Carries forward GRI 305-1. Direct emissions from sources the organisation owns or controls.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>102-6<\/strong> \u00b7 Scope 2 GHG emissions<\/summary>\n<p class=\"wp-block-paragraph\">Carries forward GRI 305-2. Indirect emissions from the energy the organisation buys.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>102-7<\/strong> \u00b7 Scope 3 GHG emissions<\/summary>\n<p class=\"wp-block-paragraph\">Carries forward GRI 305-3. Value chain emissions, upstream and downstream, usually the largest share and the hardest to gather.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>102-8<\/strong> \u00b7 GHG emissions intensity<\/summary>\n<p class=\"wp-block-paragraph\">Carries forward GRI 305-4. Emissions measured against a unit of activity, so performance can be compared over time.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>102-9<\/strong> \u00b7 GHG removals in the value chain<\/summary>\n<p class=\"wp-block-paragraph\">New disclosure. Greenhouse gases removed within the value chain, and the effects of those removals on people and biodiversity.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>102-10<\/strong> \u00b7 Carbon credits<\/summary>\n<p class=\"wp-block-paragraph\">New disclosure. Any credits used, with their cancellation, the detail of the projects behind them, and how environmental and social effects are monitored.<\/p>\n<\/details>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\n<h2 id=\"just-transition\" class=\"wp-block-heading fw-600\">Just transition enters climate reporting<\/h2>\n\n\n\n<div class=\"gig-call mb-20 mb-lg-32\">\n<style>\n.gig-call{color:#212529;background:#f4f7f6;border-left:3px solid #277277;border-radius:0 10px 10px 0;padding:14px 18px;margin:6px 0}\n.gig-call p{margin:0;font-size:15px;line-height:1.6}\n.gig-call strong{font-family:\"Red Hat Display\",sans-serif}\n<\/style>\n<p class=\"mb-0\"><strong>The headline change:<\/strong> climate reporting now carries a social dimension. GRI 102 asks who bears the cost and the benefit of the transition, not only how many tonnes a company emits.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">GRI ran the project under the name Climate Change and Just Transition, and disclosure 102-3 gives that title substance. It asks organisations to show how the shift to a low-carbon model affects the people connected to it. For many reporters this is new ground, because the data sits across human resources, community relations and site records rather than the emissions ledger. Disclosure 102-3 covers:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Recruitment, redeployment and redundancy as roles change<\/li>\n\n\n\n<li>Reskilling and upskilling of the workforce<\/li>\n\n\n\n<li>Wage levels through the transition<\/li>\n\n\n\n<li>Effects on local communities<\/li>\n\n\n\n<li>Effects on biodiversity<\/li>\n\n\n\n<li>How the organisation engages the people affected<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading fw-600\">Targets, removals and carbon credits<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Three of the impact disclosures tighten the link between a climate claim and the evidence behind it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Disclosure 102-4 asks for greenhouse gas reduction targets across Scope 1, 2 and 3, set separately or combined, with progress against them and a check that the targets align with the latest science. A target on its own is no longer enough. The standard expects the trajectory and the science behind it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Disclosure 102-9 brings greenhouse gas removals in the value chain into scope, and asks for the effects of those removals on people and biodiversity, not only the tonnes removed. Disclosure 102-10 does the same for carbon credits. A company that uses credits must show their cancellation, the detail of the projects behind them, and how it monitors their environmental and social effects. The theme across all three is consistency between what a company claims and what it can evidence.<\/p>\n\n\n\n<h2 id=\"esrs-ifrs\" class=\"wp-block-heading fw-600\">How GRI 102 sits with ESRS and IFRS S2<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Few organisations report against a single framework, and GRI 102 was built to sit beside the others. Open each one below.<\/p>\n\n\n\r\n\t\t<div  class=\"block-c983db10-bf6d-4e79-88be-bbb0270e3096 areoi-element accordion-section mb-20 mb-lg-32\">\r\n\t\t\t\r\n\t\t\t\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>ESRS E1<\/strong> \u00b7 the EU climate standard<\/summary>\n<p class=\"wp-block-paragraph\">For companies in scope of the EU Corporate Sustainability Reporting Directive, climate runs through ESRS E1. GRI and EFRAG maintain an interoperability index that maps the ESRS climate requirements to the GRI climate disclosures, and GRI has said it will update that mapping to GRI 102. Under the revised 2026 ESRS, the gross Scope 1, 2 and 3 emissions sit at datapoint E1-8.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>IFRS S2<\/strong> \u00b7 the investor lens<\/summary>\n<p class=\"wp-block-paragraph\">For investors, the reference point is IFRS S2 from the ISSB. GRI and the ISSB have stated that an organisation can use its IFRS S2 figures for Scope 1, 2 and 3 emissions to meet the corresponding requirements in GRI 102. In practice, one emissions dataset can serve an IFRS S2 filing and a GRI 102 disclosure. This is the investor audience GRI also addresses through its work on <a href=\"https:\/\/generationimpact.global\/products\/gri\/capital-markets\/\">GRI for capital markets<\/a>.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>Collecting once<\/strong> \u00b7 across frameworks<\/summary>\n<p class=\"wp-block-paragraph\">The common thread is that the same data point can satisfy more than one framework. Our <a href=\"https:\/\/generationimpact.global\/platform\/interoperability\/\">interoperability<\/a> approach maps each figure to every standard that asks for it, so a Scope 3 number or a target is gathered once and disclosed in GRI 102, ESRS E1 and IFRS S2.<\/p>\n<\/details>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\n<h2 id=\"readiness\" class=\"wp-block-heading fw-600\">How ready are you for GRI 102?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tick what you already do. This is a quick gauge, not a formal gap analysis, and nothing you tick leaves your browser.<\/p>\n\n\n\n<div class=\"gig-rc mb-20 mb-lg-32\" id=\"gigRc\">\n<style>\n.gig-rc{color:#212529;background:#fff;border:1px solid #e4e6e6;border-radius:14px;padding:22px;margin:6px 0}\n.gig-rc label{display:flex;gap:11px;align-items:flex-start;padding:10px 8px;border-radius:9px;cursor:pointer}\n.gig-rc label:hover{background:#f4f7f6}\n.gig-rc input{margin-top:3px;width:18px;height:18px;accent-color:#277277;flex:none;cursor:pointer}\n.gig-rc .c{display:block;font-size:12px;color:#7a8a88;margin-top:2px}\n.gig-rc-meter{margin-top:14px;background:#f4f7f6;border-radius:12px;padding:15px 16px}\n.gig-rc-top{display:flex;justify-content:space-between;align-items:baseline}\n.gig-rc-pct{font-family:\"Red Hat Display\",sans-serif;font-weight:700;font-size:24px;color:#0d5454}\n.gig-rc-count{font-size:13px;color:#7a8a88}\n.gig-rc-track{height:9px;background:#e4e6e6;border-radius:999px;margin-top:10px;overflow:hidden}\n.gig-rc-fill{height:100%;width:0;background:#277277;border-radius:999px;transition:width .35s ease}\n.gig-rc-msg{font-size:14px;margin:12px 0 0}\n<\/style>\n<div class=\"gig-rc-list\">\n<label><input type=\"checkbox\"><span>We report Scope 1 and Scope 2 emissions<span class=\"c\">102-5, 102-6<\/span><\/span><\/label>\n<label><input type=\"checkbox\"><span>We report Scope 3 across the value chain<span class=\"c\">102-7<\/span><\/span><\/label>\n<label><input type=\"checkbox\"><span>We publish an emissions intensity figure<span class=\"c\">102-8<\/span><\/span><\/label>\n<label><input type=\"checkbox\"><span>We have reduction targets aligned to science, with progress<span class=\"c\">102-4<\/span><\/span><\/label>\n<label><input type=\"checkbox\"><span>We have a climate transition plan<span class=\"c\">102-1<\/span><\/span><\/label>\n<label><input type=\"checkbox\"><span>We have a climate adaptation plan<span class=\"c\">102-2<\/span><\/span><\/label>\n<label><input type=\"checkbox\"><span>We assess just transition effects on workers and communities<span class=\"c\">102-3<\/span><\/span><\/label>\n<label><input type=\"checkbox\"><span>We disclose GHG removals and any carbon credits transparently<span class=\"c\">102-9, 102-10<\/span><\/span><\/label>\n<\/div>\n<div class=\"gig-rc-meter\"><div class=\"gig-rc-top\"><span class=\"gig-rc-pct\">0%<\/span><span class=\"gig-rc-count\">0 of 8<\/span><\/div><div class=\"gig-rc-track\"><div class=\"gig-rc-fill\"><\/div><\/div><p class=\"gig-rc-msg mb-0\">Start with your emissions inventory. It is the backbone of GRI 102.<\/p><\/div>\n<\/div>\n<script>\n(function(){var r=document.getElementById(\"gigRc\");if(!r)return;var b=r.querySelectorAll(\"input[type=checkbox]\"),pct=r.querySelector(\".gig-rc-pct\"),cnt=r.querySelector(\".gig-rc-count\"),fl=r.querySelector(\".gig-rc-fill\"),ms=r.querySelector(\".gig-rc-msg\"),t=b.length;\nfunction m(n){if(n===0)return \"Start with your emissions inventory. It is the backbone of GRI 102.\";if(n<=3)return \"Early stage. The measurement core is coming together; the forward-looking disclosures are the gap.\";if(n<=6)return \"On the way. You have the core and some management disclosures. Close the rest before 2027.\";if(n<t)return \"Nearly there. One or two disclosures left to add.\";return \"Well placed for GRI 102. Keep the data current and aligned to the latest science.\";}\nfunction u(){var n=0;b.forEach(function(x){if(x.checked)n++;});var p=Math.round(n\/t*100);if(pct)pct.textContent=p+\"%\";if(cnt)cnt.textContent=n+\" of \"+t;if(fl)fl.style.width=p+\"%\";if(ms)ms.textContent=m(n);}\nb.forEach(function(x){x.addEventListener(\"change\",u);});u();})();\n<\/script>\n\n\n\n<h2 id=\"what-it-means\" class=\"wp-block-heading fw-600\">What it means for reporting and systems<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The measurement core will feel familiar, but the surrounding disclosures change the data a company needs to hold.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Scope 3 is the largest task for most organisations, and GRI 102 keeps it central. Targets now need a documented link to science and a record of progress over time. The transition plan and the adaptation plan call for governance detail and spending figures, not only intentions. Just transition data pulls in workforce and community information that often lives outside the sustainability function. Removals and carbon credits need records that would stand up to assurance, down to the cancellation of a single credit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The practical answer is to collect each data point once and map it to every framework that asks for it, so the same emissions figure, target or credit record feeds GRI 102, ESRS E1 and IFRS S2 without being gathered three times, and can be tagged digitally through the <a href=\"https:\/\/generationimpact.global\/products\/gri\/gri-taxonomy\/\">GRI Sustainability Taxonomy<\/a> for machine-readable reporting. Teams that treat GRI 102 as a data and systems question now, rather than a reporting question in the final quarter, will find 2027 far easier. For the standard in practice, see our <a href=\"https:\/\/generationimpact.global\/products\/gri\/\">GRI reporting software<\/a> and guide to <a href=\"https:\/\/generationimpact.global\/products\/gri\/how-to-use-gri\/\">using the GRI Standards<\/a>.<\/p>\n\n\n\r\n\t\t<div  class=\"block-f6751043-c5f6-4b24-9b0f-77b677fcdbfa areoi-element p-20 rounded-10 overflow-hidden p-lg-40 mb-20 mb-lg-32\">\r\n\t\t\t\r\n\t\t<div class=\"areoi-background  \">\r\n\t\t\t<div class=\"container-fluid\" style=\"padding: 0;\">\r\n\t\t\t\t<div class=\"row justify-content-start\">\r\n\t\t\t\t\t<div class=\"col \">\r\n\t\t\t            <div class=\"areoi-background__color\" \r\n\t                        \tstyle=\"background: rgba(229, 240, 237,1)\">\r\n\t                        <\/div>\r\n\r\n\t                    \r\n\r\n\t                    \r\n\r\n\t                    \r\n\t    \t\t\t<\/div>\r\n\t    \t\t<\/div>\r\n\t    \t<\/div>\r\n\t    <\/div>\r\n\t\r\n\t\t\t\n\n<h2 class=\"wp-block-heading mb-20 mb-lg-32 m-fs-18 fs-40 has-contrast-color has-text-color has-link-color wp-elements-1\" style=\"font-style:normal;font-weight:900;line-height:1.3\">Getting ready for GRI 102<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Generation Impact Global is a licensed GRI software partner, listed in GRI\u2019s Software and Tools Partners directory. Our platform supports GRI reporting, including the new Topic Standards, and maps your data across ESRS, IFRS S2 and the EU Taxonomy, so you collect once and disclose in several frameworks. You can start free and build your GRI reporting at your own pace.<\/p>\n\n\n\r\n\t\t<div  class=\"block-ef517c42-46c6-4951-a58e-19a5beebdab7 areoi-element d-flex gap-4 flex-wrap justify-content-center\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t\t\t\r\n\t\t<a \r\n\t\t\t\r\n\t\t\tclass=\"block-7c8033bf-06c0-445f-8fcf-284ccef61e11 btn areoi-has-url position-relative fs-16 btn-primary btn-primary text-nowrap\"\r\n\t href=\"https:\/\/generationimpact.global\/start-free\/\" >\r\n\t\t\t\t\t\r\n\t\t\t\t\tStart free \r\n\t\t\t\t\t\r\n\t\t\t\t\t \r\n\t\t\t\t<\/a>\r\n\t\t\t\n\n\r\n\t\t\t\t\r\n\t\t<a \r\n\t\t\t\r\n\t\t\tclass=\"block-021a8c91-2af0-48c4-9240-90fa090301df btn areoi-has-url position-relative fs-16 btn-secondary Wrap\"\r\n\t href=\"https:\/\/generationimpact.global\/products\/gri\/\" >\r\n\t\t\t\t\t\r\n\t\t\t\t\tExplore GRI reporting software \r\n\t\t\t\t\t\r\n\t\t\t\t\t \r\n\t\t\t\t<\/a>\r\n\t\t\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\n<h2 class=\"wp-block-heading fw-600\">Primary sources<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.globalreporting.org\/standards\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">The GRI Standards<\/a> (Global Reporting Initiative)<\/li>\n\n\n\n<li><a href=\"https:\/\/globalreporting.org\/media\/qadh4mpf\/gri-102-climate-change-2025-frequently-asked-questions-faqs.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">GRI 102: Climate Change 2025, Frequently Asked Questions<\/a> (Global Reporting Initiative)<\/li>\n<\/ul>\n\n\n\n<h2 id=\"faq\" class=\"wp-block-heading fw-600\">Frequently Asked Questions<\/h2>\n\n\n\r\n\t\t<div  class=\"block-cd482c5f-a615-4968-9edf-24631d78ad0a areoi-element d-flex flex-column gap-20 section-faq mb-20 mb-lg-32\">\r\n\t\t\t\r\n\t\t\t\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><h3 class=\"mb-0\">When does GRI 102 take effect?<\/h3><\/summary>\n<p class=\"mb-0 mt-20 wp-block-paragraph\">GRI 102 applies to climate reporting published on or after 1 January 2027. Early adoption is encouraged.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><h3 class=\"mb-0\">What does GRI 102 replace?<\/h3><\/summary>\n<p class=\"mb-0 mt-20 wp-block-paragraph\">It replaces the greenhouse gas disclosures in GRI 305: Emissions 2016 (305-1 to 305-5) and disclosure 201-2 in GRI 201: Economic Performance 2016. Both are withdrawn when GRI 102 takes effect.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><h3 class=\"mb-0\">What is new compared with GRI 305?<\/h3><\/summary>\n<p class=\"mb-0 mt-20 wp-block-paragraph\">Five disclosures are new: the transition plan (102-1), the adaptation plan (102-2), just transition (102-3), GHG removals in the value chain (102-9) and carbon credits (102-10). The five emissions disclosures carried over from GRI 305 are reorganised, and the targets disclosure is now tied to the latest science.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><h3 class=\"mb-0\">Can we use our IFRS S2 emissions figures for GRI 102?<\/h3><\/summary>\n<p class=\"mb-0 mt-20 wp-block-paragraph\">Yes. GRI and the ISSB have stated that organisations can use their IFRS S2 figures for Scope 1, 2 and 3 emissions to meet the corresponding requirements in GRI 102.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><h3 class=\"mb-0\">How does GRI 102 relate to the ESRS?<\/h3><\/summary>\n<p class=\"mb-0 mt-20 wp-block-paragraph\">GRI and EFRAG maintain an interoperability index that maps the ESRS climate requirements to the GRI climate disclosures, and GRI has said it will update it to GRI 102. Under the revised 2026 ESRS, gross Scope 1, 2 and 3 emissions sit at datapoint E1-8.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><h3 class=\"mb-0\">Should we adopt GRI 102 early?<\/h3><\/summary>\n<p class=\"mb-0 mt-20 wp-block-paragraph\">That depends on your reporting cycle and readiness. Early adoption lets you align climate reporting with the revised ESRS and IFRS S2 sooner, and it spreads the work of building the transition, adaptation and just transition disclosures across more than one cycle.<\/p>\n<\/details>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\n<h2 class=\"wp-block-heading fw-600\">Related reading<\/h2>\n\n\n\n<ul class=\"wp-block-list mb-0\">\n<li><a href=\"https:\/\/generationimpact.global\/products\/gri\/\">GRI reporting software<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/generationimpact.global\/products\/gri\/how-to-use-gri\/\">How to use the GRI Standards<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/generationimpact.global\/products\/gri\/gri-taxonomy\/\">The GRI Sustainability Taxonomy<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/generationimpact.global\/products\/gri\/capital-markets\/\">GRI for capital markets<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/generationimpact.global\/platform\/interoperability\/\">Framework interoperability<\/a><\/li>\n<\/ul>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t","protected":false},"excerpt":{"rendered":"<p>GRI 102: Climate Change 2025 takes effect on 1 January 2027 and replaces the greenhouse gas disclosures in GRI 305. A clear guide to its ten disclosures, just transition, interoperability with ESRS and IFRS S2, and how to prepare.<\/p>\n","protected":false},"author":10,"featured_media":23124,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","css_class_manager_body_classes":"","css_class_manager_use_in_post_loop":false},"categories":[1549],"tags":[281,166,138,341,137,203,135],"class_list":["post-22988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-climate-change","tag-csrd","tag-esg-reporting","tag-ghg-emissions","tag-gri-102","tag-gri-standards","tag-ifrs-s2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GRI 102: Climate Change 2025 Standard \u2013 Key Requirements &amp; Guidance | Generation Impact Global<\/title>\n<meta name=\"description\" content=\"Learn what GRI 102: Climate Change 2025 replaces, its 10 core disclosures, effective dates, and how it aligns with ESRS E1 and IFRS S2 standards.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/generationimpact.global\/it\/blog\/gri-102-climate-change\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GRI 102: Climate Change 2025 Standard \u2013 Key Requirements &amp; Guidance | Generation Impact Global\" \/>\n<meta property=\"og:description\" content=\"Learn what GRI 102: Climate Change 2025 replaces, its 10 core disclosures, effective dates, and how it aligns with ESRS E1 and IFRS S2 standards.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/generationimpact.global\/blog\/gri-102-climate-change\/\" \/>\n<meta property=\"og:site_name\" content=\"Generation Impact Global\" \/>\n<meta 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