Navigating the next frontier in climate reporting: Understanding GRI 102 GRI 103

What you will find in this paper:

GRI 102: Climate Change (2025)

• What’s new in GRI 102: Climate Change
• Its implications for reporting organizations
• Structural shift from GRI: 305
  
  

GRI 103: Energy (2025)

• Understanding what’s new in GRI 103
• Its implications for reporting organizations
• Structural shift from GRI:302
  
  

A step forward in climate accountability

Understanding the need for these evolving climate reporting standards

Through this paper, we aim to keep our readers informed on the latest developments in climate and energy reporting standards.