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GRI 102: Climate Change · 2025

Disclosure GRI 102-4

GHG emissions reduction targets and progress

Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.

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Reviewed by Dr Ross Kurinko · GRI Certified Trainer LRA educational guidance · Not issued or endorsed by GRI

To prepare this disclosure

20datapoints↓ 6claims to verify↓ 5evidence areas↓ 3report examples↓

Disclosure focus

This disclosure asks an organisation to explain the greenhouse gas reduction targets it has set and how far it has progressed against them. In practice, the report should make clear what the target covers, the baseline or starting point used, the time period for delivery, and the current status of progress. The emphasis is on showing whether the organisation is on track, behind, or ahead of plan, using clear and comparable figures.

The practical focus is on the scope of what is included in the target and progress reporting. Readers should be able to see whether the target applies to the whole organisation or only selected parts of it, and whether it covers all operations, specific sites, or particular emissions sources. If coverage is limited, that limitation should be clear so users do not assume the figures represent the full business.

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.

Have you decided which emissions targets you will include: the near-term, mid-term and longer-term ones, and whether they cover direct emissions, purchased energy, and value-chain emissions? For each target, have you fixed the basis for the figures: the starting year, the emissions amount in that year, and whether any later restatement of that starting point needs to be explained? Are the target figures and progress numbers traceable back to a source record, model, or calculation file that you can point to if asked? When you describe the target, have you settled which gases are counted, and whether any biogenic carbon dioxide, energy-related market choices, or other exclusions apply? Have you agreed how progress will be measured against the inventory, and whether the movement is being attributed to your own actions or to other influences? Do you know which methods, assumptions, and calculation tools were used so the numbers can be reproduced consistently?

Preparation

Key datapoints to prepare

Datapoint What to capture Evidence hint Owner

Target coverage scope Capture which emissions scopes and time horizons the target set covers, and whether the target is expressed as a gross reduction target rather than a net one. Target register, climate plan, board-approved target statement, and any methodology note that defines the covered scopes and timeframes. Sustainability / Climate reporting

Target reduction statement Capture the stated reduction objective for the organisation’s gross emissions across the relevant scopes, using the same basis as the target record. Approved target wording, climate strategy, and target tracker showing the reduction aim for each scope. Sustainability / Climate reporting

Scope 1 and 2 coverage Capture whether the gross reduction target includes only direct emissions and purchased-energy emissions, and whether that coverage is clearly stated for each target. Target documentation, emissions boundary note, and any internal sign-off showing the covered emissions categories. Sustainability / Climate reporting

Excluded climate items Capture a clear statement that removals, traded credits or certificates, and avoided emissions are not counted in the target itself. Target methodology, climate accounting policy, and any exclusions note attached to the target file. Sustainability / Climate reporting

Biogenic carbon flag Capture whether the target treatment includes or excludes biogenic carbon dioxide, and keep that answer consistent for each gross reduction target. Target methodology, emissions calculation notes, and any gas-specific boundary statement. Sustainability / Climate reporting

Scope 2 method choice Capture which Scope 2 calculation approach is used for each gross reduction target, and whether that approach is stated consistently across the target set. Scope 2 methodology note, inventory workbook, and target documentation showing the chosen calculation basis. Sustainability / Climate reporting

Scope 3 category list Capture the specific Scope 3 categories included in each gross reduction target, using the same category names and coverage as the inventory boundary. Scope 3 inventory, target boundary schedule, and category mapping used for the target. Sustainability / Climate reporting

Covered greenhouse gases Capture which greenhouse gases are included in each gross reduction target, and keep the gas list aligned to the target methodology. Target methodology, emissions factor notes, and inventory calculation files showing the gas set used. Sustainability / Climate reporting

Science alignment basis Capture the basis used to show that the target is aligned to the latest scientific guidance, including the reference framework or internal assessment used. Science-alignment assessment, external benchmark note if used, and board or committee paper approving the alignment claim. Sustainability / Climate reporting

Target change policy Capture the policy that explains when and how a gross emissions target is revised, including the triggers and approval route. Climate policy, target governance procedure, and any revision protocol approved by management or the board. Sustainability / Climate reporting

Base year details Capture the base year used for each gross reduction target, including the year chosen and the reason it was selected. Target register, climate strategy, and base-year selection memo or board paper. Sustainability / Climate reporting

Base year choice reason Capture the rationale for selecting the base year, in plain terms that link the choice to the target design or data availability. Baseline selection note, board paper, or target methodology explaining why that year was chosen. Sustainability / Climate reporting

Baseline emissions figure Capture the emissions amount for the chosen base year, in tCO2e, exactly as used in the target baseline. Base-year emissions workbook, inventory report, and calculation support for the reported tCO2e figure. Sustainability / Climate reporting

Baseline restatement context Capture the reason the base-year emissions were recalculated, including what changed and why the restatement was needed. Recalculation memo, inventory change log, and revised baseline workbook. Sustainability / Climate reporting

Old baseline figure Capture the previously reported base-year emissions figure that is being replaced, so the restatement trail is clear. Prior-year report, archived baseline schedule, and the old target file. Sustainability / Climate reporting

Target progress measure Capture the progress measure used to show movement toward each gross reduction target, based on the inventory data set used for reporting. Current inventory, target tracker, and progress calculation workbook. Sustainability / Climate reporting

Progress explanation basis Capture the explanation for why progress moved, and separate the effect of the organisation’s own actions from other drivers. Target progress analysis, management commentary, and supporting operational change logs. Sustainability / Climate reporting

Internal action effects Capture the reductions that can be linked to the organisation’s own initiatives, with enough detail to show which actions drove the change. Project tracker, implementation evidence, and before/after emissions analysis for the initiatives. Sustainability / Climate reporting

External drivers note Capture the other factors that affected progress, separate from internal initiatives, and describe them in a way that matches the analysis. Variance analysis, market or activity data, and management commentary on external influences. Sustainability / Climate reporting

Calculation methods pack Capture the standards, methods, assumptions, and tools used to calculate and assess the target and its progress, with enough detail for replication. Methodology document, calculation workbook, emissions factor source list, and assumption log. Sustainability / Climate reporting

＋ Show GRI 102-4 sub-elements (LRA working checklist)

How to prepare it

1Set the boundary for each target first. Decide which emissions-reduction goals you are reporting, and make sure the scope is clear for short, medium and long horizons across direct emissions, purchased energy emissions, and value-chain emissions where relevant.

2Define the target content in business terms. For every goal, note whether it covers only direct and purchased-energy emissions or also value-chain emissions, and state which greenhouse gases are included. Keep the target basis consistent so the reader can see exactly what is in and out.

3Separate out what must not be counted. Check that removals, traded credits or allowances, and avoided emissions are left outside the target figures. If any target has a special treatment for carbon dioxide from biological sources or for purchased-energy emissions, record that clearly.

4Gather the source records behind each target. Pull together the base-year figure, the reason that year was chosen, any later restatement of that base year, the current inventory used to measure progress, and the methods, assumptions and calculation tools applied.

5Assemble the disclosure in a way that links each target to its evidence. For each one, show the base-year emissions, the progress achieved, and whether the movement is mainly due to your own actions or to other influences. Also include any policy for revising the target over time and any statement on alignment with the latest scientific guidance.

6Review the final draft against the source material before sign-off. Check that every required point is covered, that exclusions and any recalculations are explained, and that the wording matches the underlying records without adding or omitting anything.

Request the data

Request the emissions target file and progress evidence

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

What target settings, base-year details, and progress evidence do we need to explain our greenhouse gas reduction performance for reporting?

Use your organisation’s own names for the target tracker, carbon plan, emissions model, and approval route first; then map those terms to the reporting fields below. Keep the request in the language your team already uses, and check the source disclosure wording before sign-off.

Weak request

Please send the GHG emissions reduction target disclosures for the report.

Why it fails: It uses framework language, does not say which internal file or team should respond, and does not specify the practical details needed to check the target, base year, progress, exclusions, gases, and method.

Better request

Please send the latest carbon target tracker or decarbonisation plan for [reporting period], including each target’s name or ID, base year, base-year emissions, current progress, what the target covers and excludes, gases included, the revision rule, and the method and tools used. If progress is driven by our own actions or by other factors, please note that too.

Formal email template

Subject: Request for carbon target data and supporting evidence for [reporting period]

Hi [name/team],

We are preparing the sustainability reporting pack and need your help with the carbon target information for [reporting period].

Please send the latest version of your target tracker or decarbonisation file, together with the supporting notes, for each target in scope. We need the following in your own working format where possible:
- target name or ID
- base year and any later restatement
- base-year emissions figure
- current progress figure and how it was calculated
- what the target covers and what it leaves out
- gases included
- any note on whether the target is aligned to current scientific guidance
- any rule for revising the target
- the method, assumptions, and tools used
- any note on whether progress is driven by our actions or by other factors

If you have a standard export from [system/tool name], that is ideal. Please include the source file, version, and date prepared.

Could you send this by [date]? If anything is unclear, I’m happy to talk it through.

Thanks,
[preparer name]

Short Teams / Slack version

Hi [name/team] — could you share the latest carbon target tracker for [reporting period], plus the notes behind each target? We need the base year, current progress, what’s in/out of scope, gases covered, method/tools used, and any comments on whether progress came from our actions or other factors. Please send the source file and version by [date]. Thanks.

Industry examples

Manufacturing

Context. The operations team owns site energy, process emissions, and the plant decarbonisation tracker.

Adapted request. Hi [name/team] — please share the latest plant decarbonisation tracker for [reporting period], including each site target, base year, base-year emissions, current progress, gases covered, what is included/excluded, and the calculation method/tool used. Please also note whether progress came from our efficiency projects or from other factors.

Example response. Attached: Plant decarbonisation tracker v7; source system export from the energy dashboard; base year 2020; base-year emissions 48,200 tCO2e; progress 18%; method note and assumptions log included.

Financial services

Context. The sustainability team owns financed-emissions targets and the climate transition plan, with data pulled from a portfolio analytics tool.

Adapted request. Hi [name/team] — could you send the latest climate target workbook for [reporting period], including each portfolio target, base year, base-year emissions figure, current progress, coverage notes, gases included, revision policy, and the model assumptions/tool used? Please also flag whether the movement is mainly from our portfolio actions or from market/other factors.

Example response. Attached: Climate target workbook v3; portfolio analytics export; base year 2019; base-year emissions 1,240,000 tCO2e; progress 12%; coverage and exclusions notes included; model version and assumptions sheet attached.

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 the basis used for each emissions-reduction target, including the starting year, the starting emissions amount, the gases covered, any special treatment for carbon from biological sources or for Scope 2 and Scope 3 targets, the rule used to decide whether a target is science-aligned, and the policy for revising targets or recalculating the starting emissions figure.

Context note

Explain what the figures show by linking each target to the relevant emissions scope, time horizon and starting point, and by clarifying that removals, emissions trading and avoided emissions are left out of the target totals.

Fluctuation statement

If the target set or starting emissions figure changed, explain whether this was due to a revision policy update, a recalculation of the base year, or a change in the gases or scope covered, and describe the effect on comparability with earlier reporting.

Content index entry

GRI 102-4 GHG emissions reduction targets and progress — [location / page] / [notes]

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Preparation tools & forms

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01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Go deeper · GRI 102-4

Learn to prepare this disclosure end-to-end

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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Assurance readiness

For each claim, check the evidence

ClaimRiskEvidence to check

We prepared the coverage figure using the same organisational boundary and reporting period as the rest of the report, so the numbers are comparable.The boundary or period used for the figure may differ from the one applied elsewhere, making the coverage claim inconsistent or incomplete.Boundary memo; reporting-period schedule; consolidation notes; cross-check to the main report’s scope statement; sign-off showing the same basis was used.

We limited the disclosed target set to the emissions areas we actually track in our target-setting process, and we did not mix in unrelated measures.The target set may be overstated, selectively presented, or mixed with non-target metrics, which could mislead on what is covered.Target register; internal target-setting policy; mapping from targets to inventory categories; working papers showing what was included and excluded; approval trail.

We treated the disclosed reduction targets as covering only direct and purchased-energy emissions, and we kept other emissions areas separate where relevant.The scope of the target may be misunderstood or broadened beyond what management actually set, especially where other emissions areas exist.Target documentation; emissions inventory mapping; management papers showing scope decisions; reconciliation between target scope and inventory categories.

We excluded removals, traded credits, and avoided-emissions claims from the target figure, so the number reflects only the intended gross basis.The figure may be netted or adjusted using items that should not be part of the gross target basis.Calculation workbook; policy on gross versus adjusted reporting; evidence of excluded items; review notes confirming no netting was applied.

For each target, we checked whether any carbon from biological sources was treated separately and documented the decision consistently.Biogenic carbon treatment may be inconsistent, unclear, or unsupported, affecting comparability and interpretation.Methodology note; source data; calculation sheets; internal review comments; evidence of how biogenic carbon was identified and handled.

For each energy-related target, we recorded the electricity-market approach we used and kept the supporting basis on file.The electricity accounting approach may be unclear or unsupported, which can affect the credibility of the target basis.Method statement; contracts or market instruments where relevant; calculation model; review and approval records; evidence of the chosen approach.

Evidence pack to prepare

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

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

The data request goes to the sustainability team alone, even though the target, base-year and progress evidence sit with operations, finance, energy or project leads.

Framework language only

The request is written in disclosure jargon, so the person answering cannot map it to the organisation’s own target register, emissions tracker or project files.

No boundary set

The collector does not state which business units, sites, gases or emissions scopes belong in the dataset, so different teams send incompatible slices of information.

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Where judgement is often needed

Set the reporting boundary after a buy-in or sale

If the group has changed through an acquisition or disposal, state whether the target and progress figures have been rebuilt to match the current business perimeter, and explain the basis used so readers can see what sits inside the comparison.

Choose one rule where country-level definitions differ

Where local sites use different labels or calculation rules for the same emissions source, pick a single company-wide approach for the target and say how local differences were normalised or why a local method was kept.

Decide how to treat sites or activities near the edge of scope

For operations, joint arrangements, or other borderline activities, explain whether they were included, excluded, or estimated, and give the practical reason for that choice.

＋ Show 5 more

Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative (synthetic) example — food processing

We set out our emissions-cutting goals by time horizon: near term, mid term, and long term, and we show the starting year, why that starting point was chosen, the starting emissions level in tCO2e, and when we last adjusted that baseline for any changed boundary or method. - Our targets cover direct fuel and process emissions, purchased energy emissions, and the wider value-chain footprint; for each target we state the gases included, whether carbon from biological sources is counted, and whether the target applies to direct energy use, purchased electricity, or value-chain sources. - We also note that carbon removals, emissions trading instruments, and avoided emissions are left out of the target figures, and we explain the revision rule we use when the business changes in a way that affects comparability. - The target pathway is aligned to the latest science-based temperature pathway available to us at the time of setting, and the figures below are internally consistent and illustrative only.

This synthetic example shows how a reporter can describe target coverage, exclusions, gases, base-year choices, recalculation triggers, and science alignment without using standard wording.

Illustrative (synthetic) example — specialist logistics

Our emissions targets are presented across short, medium, and long horizons, and each one shows the starting year, the reason that year was selected, the starting emissions figure in tCO2e, and any later restatement of that baseline. - The targets span direct emissions, energy-related emissions, and selected value-chain categories; for each target we identify the gases included, whether carbon from biological material is counted, and whether the target is aimed at direct fuel use, purchased power, or value-chain sources. - We state that removals, traded credits, and avoided emissions are excluded from the target calculations, and we describe the rule for revising a target when our structure, methods, or data quality change in a way that affects comparability. - The pathway is set to match the latest science-based benchmark available when the target was approved, and the figures below are a fully synthetic example.

This synthetic example uses a different sector and a different set of figures, while still covering the same disclosure points in plain language.

Company reportsReal published reports

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How companies report GRI 102-4 in practice

Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.

Tata AutoComp Systems Limited

Automobiles and Components · India · 2025

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Tata AutoComp Systems Limited’s 2025 sustainability report includes a clear target to reduce Scope 1 and 2 emissions by 25% from a 2020 baseline and to increase renewable electricity use to 20%, with an aim to achieve 100% renewable energy (p.30). The report also notes that 15% renewable electricity has been achieved to date and mentions an active net zero target related to reducing Scope 1 and 2 emissions (p.30). However, the report lacks clear disclosures on several narrative items and percentage values, including detailed emissions data, methodology, and other specific sustainability metrics, with many datapoints either not found or unclear (e.g., p.114).

Kasikornbank Public Company Limited

Banks / Diverse Financials / Insurance · Thailand · 2025

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Kasikornbank Public Company Limited’s 2025 Sustainability Report includes a narrative item related to emissions targets on page 80, referencing a base year of 2020 and a long-term target for 2030 (p.80). There is unclear context about greenhouse gas emissions data and management, including mentions of Scope 1, 2, and 3 emissions and related methodologies on pages 78 and 80, but no clear quantitative disclosures or percentages are provided (p.78, p.80). Notably, the report lacks explicit percentage values, detailed narratives for most disclosure items, and clear emissions figures, limiting the clarity of its sustainability performance on this topic.

Valterra Platinum

Mining — Rare Minerals / Precious Metals / Gems · South Africa · 2025

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Valterra Platinum's Sustainability Report 2025 includes a clear emissions-reduction target, specifying a 30% absolute reduction by 2030 against a 2016 baseline (p.63). The report also references efforts to improve the completeness and accuracy of Scope 3 greenhouse gas emissions data (p.65) and mentions Scope 1 and Scope 2 emissions definitions consistent with the Greenhouse Gas Protocol (p.123). However, the report lacks explicit percentage values for emissions reductions beyond the target, detailed narratives on methodology, and comprehensive disclosures for several related datapoints, with some context on purchased electricity emissions provided but not clearly quantified (p.64).

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Scenarios to work through

A manufacturer has three climate goals in its draft report: one for the near term, one for the middle years, and one for the longer horizon. The team has also drafted a note saying the goals cover direct emissions, purchased energy, and supply-chain emissions, but it is unsure whether to mention offsets in the target description.

QWhat should the preparer confirm is included in the target description, and what should be left out?

Reveal model answer →

A group has a direct-emissions target and a purchased-energy target. For the purchased-energy target, the draft note says the team has not yet decided whether to state if market-based or location-based accounting is used. For the direct-emissions target, the team is also unsure whether to mention whether carbon dioxide from biological sources is included.

QHow should the preparer handle the extra details for these two targets?

Reveal model answer →

A retailer has a supply-chain emissions target and wants to show progress. The current inventory shows 82,000 tCO2e in the base year and 70,000 tCO2e this year, but the draft narrative only says the fall was due to “business improvements” without explaining whether the change came from the company’s own actions or from outside factors.

QWhat explanation should the preparer provide alongside the progress figure?

Reveal model answer →

A services company has set a long-term emissions target using 2019 as the base year. Since then it has acquired a subsidiary, changed its boundary, and updated its calculation method. The team has a draft note with the 2019 emissions figure, but it does not yet say why 2019 was chosen, whether the target follows current scientific thinking, or what rules and tools were used to calculate the figures.

QWhat should the preparer make sure is documented for this target?

Reveal model answer →

Framework references