GRI introduces new climate standards
GRI introduces new climate standards
The Global Reporting Initiative (GRI) has released two new climate standards: 'GRI 102: Climate Change' and 'GRI 103: Energy'.
A joint statement from GRI and the International Sustainability Standards Board (ISSB) explains how GRI 102 and IFRS S2 can be used together.
The Global Sustainability Standards Board (GSSB), which sets standards within GRI, has confirmed that entities can fulfil the requirements of GRI 102 by using equivalent disclosures from IFRS S2 for Scope 1, Scope 2, and Scope 3 GHG emissions as long as they measure their GHG emissions according to the GHG Protocol and indicate the location of these disclosures in their GRI content index.
More information is available at the links below:
A joint statement from GRI and the International Sustainability Standards Board (ISSB) explains how GRI 102 and IFRS S2 can be used together.
The Global Sustainability Standards Board (GSSB), which sets standards within GRI, has confirmed that entities can fulfil the requirements of GRI 102 by using equivalent disclosures from IFRS S2 for Scope 1, Scope 2, and Scope 3 GHG emissions as long as they measure their GHG emissions according to the GHG Protocol and indicate the location of these disclosures in their GRI content index.
More information is available at the links below:
- Press release
- GRI 102 and GRI 103
- GRI 102 FAQs and GRI 103 FAQs
- Joint statement from GRI and the ISSB.