GRI Launches Two New Standards on Climate and EnergySenza categoriaGRI Launches Two New Standards on Climate and Energy

GRI Launches Two New Standards on Climate and Energy

June 26, 2025
Senza categoria

Condividi questo post

Stronger, Clearer, and More Inclusive ESG Reporting

Public consultation open until July 13 – what companies need to know and how to prepare

The Global Reporting Initiative (GRI), a leading authority in sustainability reporting, has officially released two new draft standards that will reshape how businesses disclose and manage their climate and energy performance:

  • 🔵 GRI 102: Climate Change 2025

  • 🔵 GRI 103: Energy 2025

Open for public consultation until July 13, 2025, these standards raise the bar for climate-related disclosures, introducing new elements such as just transition, climate adaptation plans, greenhouse gas removal, and the use of carbon credits.

Review the drafts here: GRI Consultation Page

Why these updates matter for your company

Developed by the Global Sustainability Standards Board (GSSB), GRI’s independent standard-setting body, these updated frameworks are a critical step forward in climate and energy disclosure.

Here’s what’s new:

GRI 102: Climate Change 2025

  • Mandatory disclosure of transition and adaptation plans

  • Clear reporting on GHG reduction targets, including long-term objectives

  • Inclusion of CO₂ removal strategies, offsets, and carbon credit mechanisms

  • Emphasis on social impacts and the just transition

GRI 103: Energy 2025

  • More granular data on energy consumption by source

  • Requirement to distinguish between purchased, self-generated, and renewable energy

  • Direct linkage to Scope 1, 2, and 3 emissions

  • New indicators to assess energy efficiency and contributions to the energy transition

GRI, CSRD, ISSB: A global convergence in sustainability reporting

These new standards arrive at a key moment when major global frameworks—CSRD/ESRS (EU), ISSB (IFRS Foundation), and SEC (US)—are aligning toward a unified language of ESG.

GRI 102 and 103 are designed to be interoperable, reducing the compliance burden for multinational companies while reinforcing transparency and accountability.

How to prepare: data quality, integration, and strategic alignment

With the growing complexity of ESG reporting, companies must:

  • Adopt real-time metrics and dashboards

  • Align climate strategy and governance

  • Implement digital, cross-functional systems that connect ESG data to operational decisions

At ecosostenibile.eu®, an Italian benefit company specialized in ESG and climate performance, we are actively updating our eCO₂ platform to support the new GRI standards.

Christian Sansoni

LANDING PAGE