What changes with the new GRI 102 Climate Change standard, and when does it replace GRI 305?

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GRI 102: Climate Change 2025 and GRI 103: Energy 2025 take effect for reports from 1 January 2027. GRI 102 replaces the greenhouse gas disclosures of GRI 305 and adds transition plans, adaptation, targets, removals and carbon credits. GRI 103 replaces GRI 302 on energy. Earlier use is encouraged. A climate transition plan, and how the organisation's strategy fits a 1.5 degree pathway. Climate change adaptation and the effects of climate change on the organisation. Emission reduction targets with a base year and progress against them. Scope 1, 2 and 3 emissions, with Scope 3 broken down by category. GHG removals reported separately from emissions. Carbon credits used, shown separately and never netted off gross emissions. A just transition lens: effects on workers and communities. The core arithmetic stays the same. Scope 1, location-based and market-based Scope 2, and Scope 3 are still calculated to the GHG Protocol, with the gases, GWP source, consolidation approach and base year stated. If your GRI 305 inventory was sound, the numbers move across; the new work is mostly in the narrative disclosures. GRI 102 and GRI 103 were published in 2025. They are effective for reporting from 1 January 2027. Until then you may keep using GRI 305 and GRI 302, or switch early. GRI 305 also covers ozone depleting substances and other air emissions; read GRI's transition note for how those disclosures are handled. Check whether your FY2026-27 report falls under the new standards, based on when the reporting period runs. Start Scope 3 screening by category if you have not, since GRI 102 asks for it. Separate any carbon credits and removals from your gross figures in your data now, so the split is ready.