24/07/2025
🚨 IMPT NEWS in Sustainability Reporting!
🌍 GRI has just released two standards that reshape how organizations disclose their climate and energy impacts to better enable broader, more meaningful and globally consistent sustainability reporting that complies with regulations like IFRS S2, CSRD/ESRS, and GHG Protocol.
⚡GRI 102: Climate Change (2025) - Requires not just reporting GHG emissions but also disclosing climate strategy, transition and adaptation plans, social impacts.
⚡GRI 103: Energy (2025) - Expands beyond energy consumption metrics to require a comprehensive narrative on energy policy, management approach, transition impacts, and social/economic effects.
📌 How does it affect reporting?
From 1 Jan 2027, sustainability reports should no longer use GRI 302 and GRI 305 and those disclosures will need to rollover to GRI 102 and 103, as well as add on the additional information stipulated in the new standards to have a more holistic approach on energy and climate change management. It is mandatory to rollover to the new standards in order to maintain your report in accordance with the GRI Standards.
🔗 Read more: http://globalreporting.org/news/news-center/new-climate-standards-can-unlock-actionable-and-streamlined-reporting-on-impacts/
Need help with your sustainability report? Let’s talk 💬🤝
