The New Era of Climate Reporting: Why GRI 102: Climate Change 2025 should be a Corporate Imperative

The New Era of Climate Reporting: Why GRI 102: Climate Change 2025 should be a Corporate Imperative

As climate risks accelerate, so too must corporate accountability. The recent release of the GRI 102: Climate Change 2025 standard is a pivotal step forward in how organizations report on and manage their climate impacts. Replacing the older GRI 305: Emissions, this new standard is more comprehensive, aligned with global climate goals, and designed to be actionable.

What's New in GRI 102?

  1. Transition Plans: Organizations must disclose their strategies to mitigate climate change, including clear policies to phase out fossil fuels, adopt science-based targets, and align with a 1.5°C pathway.

  2. Adaptation Plans: Companies need to describe how they are preparing for physical climate risks and adapting their operations, supply chains, and communities.

  3. Just Transition: This is a major shift. Organizations must report on how their climate strategies impact workers, communities, and Indigenous Peoples. This ensures that the path to net zero is fair and inclusive.

  4. Transparency on Carbon Credits & GHG Removals: GRI 102 demands detailed disclosures on carbon offsets and removals, including their quality, verification, and socio-environmental impacts.

  5. Alignment with Global Standards: GRI 102 is fully aligned with the GHG Protocol, IFRS S2, and the European Sustainability Reporting Standards (ESRS E1), making it easier for companies to streamline reporting across frameworks.

Why This Matters

Climate change isn't just an environmental issue anymore. It's a human, social, and economic crisis. By integrating climate reporting with social impact metrics, GRI 102 reflects this interconnection.

Organizations that start preparing for these standards today will be better positioned to:

  • Demonstrate leadership in sustainability

  • Build stakeholder trust

  • Navigate regulatory changes seamlessly

  • Future-proof their business strategies

When Does It Take Effect?

January 2027 — but smart organizations will start aligning well before that.

Final Thoughts

At SLCPro, we believe that transparency and accountability are the bedrock of genuine climate action. GRI 102 equips organizations with the tools to measure, manage, and communicate their climate strategies holistically.

Is your organization ready to align with GRI 102 and lead in climate accountability? Let's start the conversation.

👉 Visit us at https://www.slcpro.ca to learn more.

#Sustainability #ClimateAction #GRI102 #ESG #GHGAccounting #JustTransition #CorporateResponsibility #NetZero #ClimateAdaptation

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