GRI launches new ISSB-aligned climate standards
The equivalence between GRI 102 and IFRS S2 is a key step in improving interoperability.
The Global Reporting Initiative (GRI) has launched a new standard for companies to report on climate impacts and actions in line with the ISSB’s own climate-related standard.
The new GRI 102 Climate Change standard puts emphasis on emissions reductions as the primary mitigation step, sets reporting expectations based on science-based targets and global climate goals and incorporates ‘just transition’ metrics covering impacts on workers, local communities and Indigenous Peoples.
