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ARTICLE · 29 JULY 2025

GRI Releases New Climate And Energy Standards – Significant Reporting Changes Ahead

Jones Day
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The Global Reporting Initiative (GRI) published two new topic standards—GRI 102: Climate Change (2025) and GRI 103: Energy (2025). These standards will replace GRI 305: Emissions (2016), GRI 302...

United StatesEnvironment
Olga Gidalevitz Ph.D.
Olga Gidalevitz Ph.D.
Charles Wehland
Charles Wehland
Seth E. Engel
Seth E. Engel
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The Global Reporting Initiative (GRI) published two new topic standards—GRI 102: Climate Change (2025) and GRI 103: Energy (2025). These standards will replace GRI 305: Emissions (2016), GRI 302: Energy (2016), and Disclosure 201-2 from GRI 201, and become effective for reporting periods starting January 1, 2027. Early adoption is permitted.

What This Means for Reporting Organizations

GRI provides a comprehensive sustainability reporting framework that has been voluntarily adopted by many large entities, although GRI emphasizes that any entity is eligible to use the framework. Entities reporting under the GRI Standards 2021 should begin preparing for expanded and more rigorous climate- and energy-related disclosures. Key preparatory actions include:

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