Disclosure focus
This disclosure asks an organisation to explain whether it has a climate change adaptation plan and, if so, what that plan covers in practice. The emphasis is on showing how the organisation is preparing for climate-related impacts rather than simply stating that adaptation is important. A useful response should make clear what the plan is intended to do, which parts of the organisation it applies to, and whether it is already in place or still being developed.
The practical focus is on coverage and completeness: does the plan apply only to a few flagship sites, or does it extend across the organisation’s wider operations, assets and activities? Readers should be able to see whether the organisation has considered the full range of places and functions that could be affected by climate change, and whether the plan is specific enough to guide action rather than remain a high-level statement.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 102-2 sub-elements (LRA working checklist)
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How to prepare it
1Start by deciding whether you have a climate adaptation plan to report on. If you do not, prepare a clear explanation of why no plan exists. If you do, use that plan as the basis for the rest of the disclosure.
2Set the reporting boundary and define what sits inside it. Make sure you are only covering the climate-related impacts, actions and oversight that belong to the entity and the period you are reporting on.
3Gather the source material for the plan itself. Pull together the policies and actions used to respond to climate change, the scenario analysis source and temperature assumption, the people or bodies responsible for oversight and delivery, and the targets and progress information.
4Compile the financial and qualitative evidence. Record the spend linked to carrying out the adaptation plan, and collect the narrative evidence on how the plan is intended to affect people and the environment, including workers, communities, Indigenous Peoples and biodiversity.
5Check whether the plan is linked to a just transition approach and whether stakeholder engagement is part of that link. If this is covered, keep the supporting evidence ready so you can explain it plainly in the disclosure.
6Review the final wording against the official source before publishing. Confirm that nothing material has been left out, that any absence of a plan is explained, and that exclusions, changes or assumptions are documented consistently with the source material.
Request the data
Request the climate adaptation evidence pack from EHS / Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What evidence shows how the organisation is preparing for climate-related risks, who owns delivery, what it has spent, what progress it has made, and what people, community and nature impacts may arise from the plan or from not having one?
Use your organisation’s own language first, then map it to the reporting disclosure. For example, if you talk about resilience, site hardening, business continuity, flood readiness, heat stress controls or nature protection, use those terms in the request and in the response pack. This is a possible LRA training template; adapt it to your organisation and check the official source before sign-off.
Weak request
Please provide the GRI 102-2 evidence for the adaptation plan, including all required sub-points and disclosures.
Why it fails: It uses framework language that many operational teams will not recognise, so the owner may not know which documents or systems to search. It also bundles the ask in a way that hides the practical items needed: the plan, the scenario basis, spend, owners, progress, impacts and any explanation where no plan exists.
Better request
Please send the climate resilience / adaptation pack for [period] for [boundary]. Include the current plan or note if none, the actions being used, the scenario source and temperature pathway, spend linked to delivery, the people or committees responsible, milestones and progress, any fair-transition and engagement note, and any known or expected effects on workers, communities, Indigenous Peoples or biodiversity. Please add source links or file names for each item.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State how you defined the adaptation plan, which activities and costs you included, how you identified the people and environmental effects, and which roles you treated as responsible for oversight and delivery.
Context note
Explain what the figures show about the organisation’s preparedness for climate-related risks, the scale of resources committed, and the groups or ecosystems most likely to be affected by the plan.
Fluctuation statement
If the numbers changed materially, link the movement to changes in the plan, the scenarios used, the scope of actions, or the timing of implementation and measurement.
Content index entry
GRI 102-2 Climate change adaptation plan — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
People often ask the sustainability lead alone, instead of the team that actually owns the adaptation work, so the answer misses the operational source.
Framework language first
The request is sometimes sent using disclosure labels rather than the organisation’s own project and risk terms, which confuses the person pulling the data.
Scope not pinned down
Teams may gather information for the whole business when the plan only covers certain sites, activities, or assets, so the dataset is not bounded consistently.
Wrong time basis
Data is sometimes pulled from a different reporting period or a later planning cycle, so the evidence does not match the period being described.
Mixed counting basis
Cost figures are occasionally combined from different bases, such as committed spend and cash paid, which makes the total unusable for the disclosure.
Source labels lost
When scenario papers, action logs, or budget files are copied into a summary sheet, the original file names and version marks are often dropped, making traceability weak.
Separate groups merged
Impacts for workers, local communities, Indigenous Peoples, and biodiversity are sometimes rolled into one narrative, even though they need to stay distinct in the source pack.
No evidence trail
The data is sometimes collected without saving the supporting documents, reviewer comments, and sign-off record, so no one can show how the final figure or statement was agreed.
Where judgement is often needed
Set the reporting boundary after buy-sell changes
Use the same group perimeter you use for the rest of the report, then state clearly whether newly bought or sold sites are included, excluded, or only partly counted in the plan, the spend, and the impact narrative.
Choose one country rule where local terms differ
If countries use different labels for the same risk, asset, or community group, pick one house definition for the report, explain the mapping, and note any local exceptions that change how the plan is described.
Decide how to handle sites or people at the margin of scope
Where a facility, project, workforce group, or community sits just inside or just outside the intended coverage, explain the cut-off used and whether borderline cases are counted, grouped, or left out.
Fix the date basis for the plan and progress update
State whether the plan and progress are shown at year-end, average over the period, or at another cut-off, and keep the same timing basis for the spend, targets, and governance narrative unless you explain a change.
Separate measured amounts from estimates
When the spend, impacts, or progress figures are not fully measured, say which parts come from actual records and which are modelled or estimated, and explain the method used to fill the gaps.
Round figures without losing the total
Apply one rounding rule across the disclosure, show the currency basis used, and make sure any rounded sub-totals still reconcile to the overall spend you present.
Aggregate sensitive location or community data
If naming a site, settlement, or group would create privacy or safety issues, combine the data to a higher level, explain the aggregation level, and keep enough detail to show how the plan affects the relevant people and places.
Handle mixed ownership or shared control consistently
For joint ventures, leased assets, or shared projects, explain whether you count only the share you control, the full site, or another basis, and use that same approach for the plan, costs, and impact statements.
Explain when no plan exists yet
If there is no adaptation plan in place, say so plainly, give the reason, and avoid implying that actions, targets, or governance arrangements exist where they do not.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — manufacturing
We describe how climate-related risks and opportunities affect our people, sites and wider footprint, and we set out the adaptation plan we are using to respond. The plan is based on scenarios from the IPCC and the UK Climate Projections, including a 2.0°C and a 4.0°C pathway; the board and its risk committee oversee it, while operational leads carry it out. We spent £12.0 million on the plan this year out of a £30.0 million budget, have completed 6 of 10 actions, and our engagement with workers, local communities and Indigenous Peoples is designed to support a fair transition; we also note effects from implementation, including temporary disruption for 180 workers, short-term noise for nearby residents, and habitat disturbance affecting 12 hectares of biodiversity area.
Illustrative only: this example shows how a reporter might explain climate adaptation governance, scenario basis, spending, progress, just transition engagement, and both positive and negative effects on people and nature.
Illustrative (synthetic) example — food retail
Our climate adaptation work focuses on reducing harm to staff, customers, suppliers and the places where we operate, and we report the plan that guides those actions. We used scenarios from the Met Office and the IPCC, including a 1.5°C and a 3.0°C case, and the executive committee together with the sustainability lead is responsible for oversight and delivery. This year we incurred £4.5 million of the £9.0 million plan cost, completed 3 of 5 milestones, and we engaged workers, neighbourhood groups and Indigenous Peoples so the response supports a just transition; implementation has also brought some impacts, including 60 staff-hours of disruption, brief access changes for 8 stores, and minor disturbance to 4 hectares of urban habitat.
Illustrative only: this example shows a different sector using the same disclosure logic with distinct figures, governance, scenario sources, progress and implementation impacts.
How companies report GRI 102-2 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Kasikornbank Public Company Limited
Banks / Diverse Financials / Insurance · Thailand · 2025
Kasikornbank Public Company Limited’s 2025 Sustainability Report provides coverage on several aspects of climate-related disclosures, including a climate change mitigation plan referenced on page 86 and climate-related financial disclosures aligned with the Task Force on Climate-related Financial Disclosures on page 52. The report also notes that the data used for impact analysis on climate change mitigation and financial literacy is up to six months old (p.90), and it includes narrative on positive impacts associated with its portfolio such as livelihood and resource accessibility (p.89). However, several narrative items remain unaddressed or unclear, including specific details under narrative items (b), (b-ii), (b-v), (b-vi), (c), (c-i), and (d), with only partial context provided on biodiversity and healthy ecosystems without headline values (p.89).
Tata AutoComp Systems Limited
Automobiles and Components · India · 2025
Tata AutoComp Systems Limited’s Sustainability Report FY 2024-25 covers several key aspects of the disclosure, including climate action goals such as reducing Scope 1 and 2 emissions by 25% from a 2020 baseline and increasing renewable electricity usage to 20% (p.30), as well as governance and stakeholder engagement related to climate change mitigation (p.114, p.33). The report also notes no significant negative impacts on biodiversity during the reporting period, supported by a risk assessment (p.74). However, several narrative items, including certain detailed plans and impacts, are not found or unclear in the report.
Valterra Platinum
Mining — Rare Minerals / Precious Metals / Gems · South Africa · 2025
Valterra Platinum's Sustainability Report 2025 provides data on several key disclosures, including a total recordable injury-frequency rate of 1.48 with two fatalities reported and a workforce of 28,616 (p.7), Scope 1 and 2 emissions totaling 4.32 Mt CO2(e) in 2025 (p.65), and references to a climate change adaptation plan (p.63) as well as biodiversity management and rehabilitation efforts (p.3, p.67). The report also includes narrative on leadership and strategy related to adaptation (p.17). However, there is no evidence found for some specific narrative items such as (b-ii), (b-v), (b-vi), (c), (c-i), and (d), indicating gaps in those areas.
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Scenarios to work through
A manufacturer has a written climate resilience plan for its sites, but the draft report only describes flood barriers and backup power. It does not yet say what wider effects the plan is meant to address for staff, nearby communities, or the local environment.
QShould the report also cover the kinds of climate-related effects the organisation is trying to manage, rather than only listing the measures it has put in place?
Reveal model answer →Hide answer ↑Yes. The disclosure should first make clear what climate-linked effects on people and the environment the organisation is dealing with, so the reader can see the context for the plan and judge whether the response is proportionate.
Why this matters · Start with the climate-related effects being managed, not just the actions taken.
A utility group has an adaptation programme, but the draft wording says only that “the business is adapting to climate change.” The team has not yet set out the main policies, the practical steps, or which scenario set and temperature pathway informed the plan.
QWhat needs to be added so the description shows how the plan was built and what it is based on?
Reveal model answer →Hide answer ↑The report should spell out the plan itself, the policies and actions used to respond to climate change, and the scenario basis behind it, including where those scenarios came from and the temperature outlook used. That lets users understand both the approach and the assumptions behind it.
Why this matters · Explain the plan, the response measures, and the scenario basis together.
A retailer has spent £2.4 million on roof upgrades, drainage works, and staff training under its adaptation programme. The draft report names the projects but leaves out the spend total, the board committee overseeing the work, and the milestones used to track delivery; it also says nothing about how the programme affects workers or local habitats.
QWhat should the preparer check before sign-off so the disclosure is complete?
Reveal model answer →Hide answer ↑The report should include the total spend on carrying out the plan, identify who oversees and carries it out, describe the targets and progress against them, and explain any effects from implementation on workers, communities, Indigenous Peoples, and biodiversity. If the plan is linked to fair transition principles, that link and the way stakeholders were engaged should also be described.
Why this matters · Cover governance, spend, progress, and implementation impacts in one coherent account.
A mining company has not adopted a formal adaptation plan yet. Its draft report simply says the topic is under review, but it does not explain why no plan exists or what that means for the business and its stakeholders.
QIf there is no adaptation plan in place, what should the report do instead of leaving the section blank?
Reveal model answer →Hide answer ↑It should explain why the organisation does not have a plan at this stage. A bare statement that the issue is being considered is not enough; readers need the reason for the absence of a plan so they can understand the organisation’s position.
Why this matters · If there is no plan, explain the reason rather than leaving a gap.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
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FAQ
Questions this page answers
For GRI 102-2 Climate Change, what data points should I gather before drafting the disclosure?+−
Use the page’s datapoint list as your starting checklist: climate-related impacts, adaptation plan, adaptation measures, scenario source and warming, adaptation spend, oversight roles, adaptation targets and progress, just transition engagement, implementation impacts, people impacts, nature impacts, and a no-plan explanation where relevant.
How do I use the step-by-step ‘how to prepare’ section for GRI 102-2 Climate Change?+−
Work through it as a preparation sequence rather than a writing exercise: confirm the scope, collect the listed datapoints, check the assurance claims, and then turn the material into a draft using the page’s output section.
What should I include in the evidence pack for GRI 102-2 Climate Change if I want to be assurance-ready?+−
The page says to build an evidence pack using the five listed items for assurance readiness. In practice, that means keeping the source documents and supporting records that back up the datapoints, claims and narrative you plan to publish.
Which assurance claims do I need to verify for the GRI 102-2 Climate Change page?+−
The page includes five assurance claims to check, each with a claim, risk and evidence prompt. Use them to test whether your draft is supported, consistent and traceable before review.
How do I avoid the common reporting gaps and mistakes on GRI 102-2 Climate Change?+−
Use the page’s mistakes section as a pre-submission checklist. It is there to help you spot missing datapoints, weak explanations, unclear scope or unsupported claims before the disclosure is finalised.
How should I assign ownership for the GRI 102-2 Climate Change disclosure across ESG, HR and data owners?+−
The page’s oversight roles datapoint is the main cue for ownership. Use it to identify who is responsible for the content, who supplies the underlying data, and who signs off the final draft.
What methodology decisions do I need to settle for the GRI 102-2 Climate Change disclosure?+−
The page points you to the scenario source and warming, adaptation measures, adaptation spend and no-plan explanation datapoints, which are the main places where methodology needs to be clear. Make sure the basis for the numbers and narrative is documented in the evidence pack.
How do I turn the GRI 102-2 Climate Change data into a draft disclosure?+−
Use the draft-output section to shape the final write-up. The page offers visualisation ideas, narrative starters and a GRI content-index line so you can move from collected data to a structured draft.
Can I use the synthetic illustrative example disclosures on the GRI 102-2 Climate Change page as a template?+−
Yes, as a drafting aid only. The examples are explicitly synthetic, so they are useful for seeing how the disclosure can be structured, but they are not a substitute for your own company data.
Where can I find a workbook or printable aid for preparing GRI 102-2 Climate Change?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. These are there to help you organise the preparation, evidence and assurance steps.
More questions this page can help with
GRI 102-2 Climate Change checklist for ESG managers: what should be ready before drafting?What evidence do I need for GRI 102-2 Climate Change assurance review?How do I document adaptation spend for GRI 102-2 Climate Change?What is the best way to record scenario source and warming for GRI 102-2 Climate Change?How do I capture just transition engagement for GRI 102-2 Climate Change?What should the no-plan explanation include in GRI 102-2 Climate Change?How do I use the Prep & Assurance workbook for GRI 102-2 Climate Change?What are the common mistakes in GRI 102-2 Climate Change reporting?How do I build a GRI 102-2 Climate Change evidence pack?What narrative starters are available for GRI 102-2 Climate Change?Can I use the from company reports table to see how others disclose GRI 102-2 Climate Change?How do I write the GRI content-index line for GRI 102-2 Climate Change?
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