Topic Standards for Climate Change and Energy
The importance of the Climate Change and Energy Standards
The 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.
As part of the Global Sustainability Standards Board (GSSB) Work Program, the review of the 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) was identified as a priority, 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.
The Climate Change Standard and Energy Standard 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.
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.
About the project
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.
Resources and Training
GRI have developed an academy course "Completing the Picture: Climate Reporting with GRI and IFRS Standards". This online course covers the key elements of climate reporting, including its growing importance and what robust reporting entails - from tracking emissions to transition planning, all while keeping people at the heart of climate action. Learners will discover how the GRI Standards and IFRS Sustainability Disclosure Standards work together to form a comprehensive climate reporting framework, along with practical tips to get started. Register here to take the course.
The GRI Community have developed an early adopters' program with a number of organizations using GRI 102. For more information on the case studies from this program or further opportunities to get involved with the GRI Community, please see here.
For more key documents, FAQs, resources and more, see the list at the bottom of this page.
Project Overview
February 2023
GSSB approval of the project proposal
April 2023
Appointment of the Climate Change Technical Committee
Q2 - Q3 2023
Development of the exposure drafts
Q4 2023 - Q1 2024
Public comment period on the set of draft Standards
Q1 - Q4 2024
Consideration of public feedback and revision
Q2 2025
Release of Standards
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 | |
| 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 Topic Standard for Climate Change – Public comment questionnaire | file | 21 Nov 2023 | English | 182 KB | |
| GRI Climate Change and Energy Standard project Public comment feedback | file | 15 Apr 2024 | English | 270 KB | |
| Resource center | 17 Jun 2020 |
Never miss an update
Sign up and tick the 'GRI Standards' option to receive updates on our projects and on how you can get involved. Keep an eye on this project page for information and events related to this Standard
Sign up