Global / Voluntary framework
GRI Standards
GRI Standards incl. GRI 1-3 Universal Standards (2021), GRI 102: Climate Change 2025, GRI 103: Energy 2025
Adopted2025-06-26Modified
Topic : ESG disclosure · Level : Sector-specific
Today
Voluntary. New GRI 102 Climate and GRI 103 Energy apply from 1 Jan 2027, replacing GRI 305, 302 and 201-2.
Summary
GRI is the most used voluntary impact-reporting framework. New topic standards GRI 102 Climate Change and GRI 103 Energy apply from 2027, adding transition plans and carbon credit disclosure.
Who is concerned
- Turnover
- non précisé
- Employees
- non précisé
- Listed company
- non précisé
- Sectors
- All sectors
- Triggering activities
- Voluntary 'in accordance' GRI report
- Required by some exchanges (e.g. NSE, MSX)
- Extraterritorial reach
- No
Value-chain impacts and Scope 3 cover foreign suppliers.
- Examples
- Multinational issuing a GRI report
- Chinese listed firm with GRI index
What the law requires
- Report material impacts per GRI 1-3
- Disclose climate transition plan and Scope 1-3 (GRI 102)
- Report energy by source and efficiency outcomes (GRI 103)
Penalties
None (voluntary).
SUPPLIER INTELLIGENCE
What this changes for a supplier in China
GRI 102 asks for value-chain emissions and social impacts of transition. Customers using it will request energy mix and emissions data.
Expected evidence
- Energy use by renewable/non-renewable
- Scope 1-2 emissions
- Workforce transition data
Tiers : Tier 1
Net Zero Pulse