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GRI Training Partner GRI 102 · Climate Change · Disclosure GRI 102-1

Effective 2027

Effective for reporting periods beginning on or after 1 January 2027; early adoption encouraged. Replaces GRI 305.

Transition plan for climate change mitigation

GRI 102-1 · mandatory · metrics + narrative

Disclosure 102-1 requires an organization to describe its transition plan for climate change mitigation, including the policies and actions through which it intends to reduce greenhouse gas emissions across its activities and its upstream and downstream value chain. The transition plan should be embedded in the organization’s business strategy and supported by governance arrangements, investments, targets, monitoring and accountability mechanisms.

Legal status

GRI 102: Climate Change 2025 is effective for reports or other materials published on or after 1 January 2027, with earlier adoption encouraged.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

The organization must explain how the transition plan aligns with the latest scientific evidence on the global effort needed to limit warming to 1.5°C. It must identify the climate change-related scenarios used and describe the methodologies and assumptions applied. The organization should include at least one scenario compatible with the Paris Agreement and explain how the plan follows the mitigation hierarchy by prioritizing the avoidance and reduction of gross GHG emissions before using removals for residual emissions.

The organization must report the expenditure incurred in implementing the transition plan both as a monetary value and as a percentage of its total expenditure for the reporting period. It should explain the accounting basis and denominator, reconcile the amounts with financial information, and report the CapEx and OpEx breakdown, planned expenditure and funding approval where available.

The organization must identify the governance bodies or individual roles responsible for overseeing and implementing the plan and describe their responsibilities. It should also explain relevant incentive and remuneration mechanisms, the role of the highest governance body, and how performance is assessed against climate targets.

The organization must explain how the transition plan is embedded in its business strategy. Relevant information can include capital allocation, research and development, changes to the portfolio of products and services, organizational culture and workforce training, financial planning and internal carbon pricing.

The organization must report its GHG emissions reduction targets under Disclosure 102-4, fossil fuel phase-out targets and other mitigation targets, together with their base years, coverage, methodologies and role in the transition plan. It should report progress, known barriers and the role of locked-in GHG emissions in target achievement.

The organization must explain how the transition plan aligns with just transition principles and how engagement with stakeholders informs its development and implementation. It should identify affected and potentially affected workers, local communities, Indigenous Peoples and at-risk or vulnerable groups and explain how their concerns have influenced the plan.

The organization must describe the positive and negative impacts on people and the environment arising from implementation of the transition plan and the actions taken to manage them. This includes impacts on workers, local communities, Indigenous Peoples and biodiversity. It should also describe impacts associated with failure to implement the plan.

The organization must describe how its public policy and lobbying activities are consistent with the transition plan. It should disclose relevant policy positions, association memberships and contributions and any differences between its stated climate positions and its own lobbying activities or those of representative associations.

If the organization does not have a transition plan, it must explain why the plan does not exist, describe the steps being taken to develop it and report the expected time frame. Where a required item cannot be disclosed, the organization should apply an appropriate reason for omission in accordance with GRI 1.

Disclosure 102-1 applies when climate change has been determined to be a material topic and the disclosure is relevant to the organization’s climate change-related impacts. It supplements and does not replace Disclosure 3-3. GRI 102: Climate Change 2025 is effective for reports and other materials published on or after 1 January 2027, with earlier adoption encouraged.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Transition plan, policies, actions and value-chain scope

    Climate / Sustainability reporting

    Disclosure 102-1 requires an organization to describe its transition plan for climate change mitigation, including the policies and actions through which it intends to reduce greenhouse gas emissions across its activities and its upstream and downstream value chain. The transition plan should be embedded in the organization’s business strategy and supported by governance arrangements, investments, targets, monitoring and accountability mechanisms.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting transition plan, policies, actions and value-chain scope.

    Watch for The published response for transition plan, policies, actions and value-chain scope is incomplete or does not match the supporting records.

  • Scientific alignment, scenarios and mitigation hierarchy

    Climate / Sustainability reporting

    The organization must explain how the transition plan aligns with the latest scientific evidence on the global effort needed to limit warming to 1.5°C. It must identify the climate change-related scenarios used and describe the methodologies and assumptions applied. The organization should include at least one scenario compatible with the Paris Agreement and explain how the plan follows the mitigation hierarchy by prioritizing the avoidance and reduction of gross GHG emissions before using removals for residual emissions.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting scientific alignment, scenarios and mitigation hierarchy.

    Watch for The published response for scientific alignment, scenarios and mitigation hierarchy is incomplete or does not match the supporting records.

  • Transition-plan expenditure, denominator and reconciliation

    Finance / Sustainability reporting

    The organization must report the expenditure incurred in implementing the transition plan both as a monetary value and as a percentage of its total expenditure for the reporting period. It should explain the accounting basis and denominator, reconcile the amounts with financial information, and report the CapEx and OpEx breakdown, planned expenditure and funding approval where available.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting transition-plan expenditure, denominator and reconciliation.

    Watch for The published response for transition-plan expenditure, denominator and reconciliation is incomplete or does not match the supporting records.

  • Governance, incentives, remuneration and accountability

    Board Secretariat / Governance / Sustainability reporting

    The organization must identify the governance bodies or individual roles responsible for overseeing and implementing the plan and describe their responsibilities. It should also explain relevant incentive and remuneration mechanisms, the role of the highest governance body, and how performance is assessed against climate targets.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting governance, incentives, remuneration and accountability.

    Watch for The published response for governance, incentives, remuneration and accountability is incomplete or does not match the supporting records.

  • Business-strategy integration

    Climate / Sustainability reporting

    The organization must explain how the transition plan is embedded in its business strategy. Relevant information can include capital allocation, research and development, changes to the portfolio of products and services, organizational culture and workforce training, financial planning and internal carbon pricing.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting business-strategy integration.

    Watch for The published response for business-strategy integration is incomplete or does not match the supporting records.

  • Targets, progress, barriers and locked-in GHG emissions

    Climate / Sustainability reporting

    The organization must report its GHG emissions reduction targets under Disclosure 102-4, fossil fuel phase-out targets and other mitigation targets, together with their base years, coverage, methodologies and role in the transition plan. It should report progress, known barriers and the role of locked-in GHG emissions in target achievement.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting targets, progress, barriers and locked-in ghg emissions.

    Watch for The published response for targets, progress, barriers and locked-in ghg emissions is incomplete or does not match the supporting records.

  • Just transition and stakeholder engagement

    Stakeholder Engagement / Human Rights / Sustainability reporting

    The organization must explain how the transition plan aligns with just transition principles and how engagement with stakeholders informs its development and implementation. It should identify affected and potentially affected workers, local communities, Indigenous Peoples and at-risk or vulnerable groups and explain how their concerns have influenced the plan.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting just transition and stakeholder engagement.

    Watch for The published response for just transition and stakeholder engagement is incomplete or does not match the supporting records.

  • Impacts from implementation and management actions

    Operations / Sustainability reporting

    The organization must describe the positive and negative impacts on people and the environment arising from implementation of the transition plan and the actions taken to manage them. This includes impacts on workers, local communities, Indigenous Peoples and biodiversity. It should also describe impacts associated with failure to implement the plan.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting impacts from implementation and management actions.

    Watch for The published response for impacts from implementation and management actions is incomplete or does not match the supporting records.

  • Public policy and lobbying alignment

    Public Affairs / Legal / Sustainability reporting

    The organization must describe how its public policy and lobbying activities are consistent with the transition plan. It should disclose relevant policy positions, association memberships and contributions and any differences between its stated climate positions and its own lobbying activities or those of representative associations.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting public policy and lobbying alignment.

    Watch for The published response for public policy and lobbying alignment is incomplete or does not match the supporting records.

  • Reason, development steps and time frame when no plan exists

    Climate / Sustainability reporting

    If the organization does not have a transition plan, it must explain why the plan does not exist, describe the steps being taken to develop it and report the expected time frame. Where a required item cannot be disclosed, the organization should apply an appropriate reason for omission in accordance with GRI 1.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting reason, development steps and time frame when no plan exists.

    Watch for The published response for reason, development steps and time frame when no plan exists is incomplete or does not match the supporting records.

Before you start

  • Cover the organisation's activities and its upstream and downstream value chain. Apply the disclosure when climate change is a material topic and the disclosure is relevant to the organisation's impacts.
  • If no transition plan exists, report why, the steps being taken to develop one and the expected time frame. Apply a GRI 1 reason for omission to any other required item that cannot be reported.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 102-1 sub-elements (LRA working checklist)

How to prepare it

Cover the organisation's activities and its upstream and downstream value chain. Apply the disclosure when climate change is a material topic and the disclosure is relevant to the organisation's impacts.
Collect and reconcile the records for: Transition plan, policies, actions and value-chain scope; Scientific alignment, scenarios and mitigation hierarchy; Transition-plan expenditure, denominator and reconciliation; Governance, incentives, remuneration and accountability; Business-strategy integration; Targets, progress, barriers and locked-in GHG emissions; Just transition and stakeholder engagement; Impacts from implementation and management actions; Public policy and lobbying alignment; Reason, development steps and time frame when no plan exists.
If no transition plan exists, report why, the steps being taken to develop one and the expected time frame. Apply a GRI 1 reason for omission to any other required item that cannot be reported.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

Request the data

Request the disclosure evidence

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

Provide the approved transition plan; activity and value-chain scope; scenario sources, assumptions and 1.5°C alignment; mitigation hierarchy; expenditure, denominator and reconciliation; governance and incentives; strategy integration; targets, progress, barriers and locked-in emissions; just-transition and stakeholder evidence; impact-management records; public-policy and lobbying positions; and no-plan development evidence.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Better request

Provide the approved transition plan; activity and value-chain scope; scenario sources, assumptions and 1.5°C alignment; mitigation hierarchy; expenditure, denominator and reconciliation; governance and incentives; strategy integration; targets, progress, barriers and locked-in emissions; just-transition and stakeholder evidence; impact-management records; public-policy and lobbying positions; and no-plan development evidence.

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

Keep gross emissions reduction ahead of removals in the mitigation hierarchy. Report expenditure as both a monetary value and a percentage of total organisational expenditure and reconcile it to financial information.

Context note

GRI 102-1 supplements rather than replaces GRI 3-3. Cross-reference GRI 102-4 for GHG targets and preserve the distinction between the transition plan, its implementation impacts and related management actions.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 102-1 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
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 ↧

Check

For each claim, check the evidence

  • Transition plan, policies, actions and value-chain scope is reported accurately and completely.

    Risk The response omits, misclassifies or overstates transition plan, policies, actions and value-chain scope.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting transition plan, policies, actions and value-chain scope.

  • Scientific alignment, scenarios and mitigation hierarchy is reported accurately and completely.

    Risk The response omits, misclassifies or overstates scientific alignment, scenarios and mitigation hierarchy.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting scientific alignment, scenarios and mitigation hierarchy.

  • Transition-plan expenditure, denominator and reconciliation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates transition-plan expenditure, denominator and reconciliation.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting transition-plan expenditure, denominator and reconciliation.

  • Governance, incentives, remuneration and accountability is reported accurately and completely.

    Risk The response omits, misclassifies or overstates governance, incentives, remuneration and accountability.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting governance, incentives, remuneration and accountability.

  • Business-strategy integration is reported accurately and completely.

    Risk The response omits, misclassifies or overstates business-strategy integration.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting business-strategy integration.

  • Targets, progress, barriers and locked-in GHG emissions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates targets, progress, barriers and locked-in ghg emissions.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting targets, progress, barriers and locked-in ghg emissions.

  • Just transition and stakeholder engagement is reported accurately and completely.

    Risk The response omits, misclassifies or overstates just transition and stakeholder engagement.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting just transition and stakeholder engagement.

  • Impacts from implementation and management actions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates impacts from implementation and management actions.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting impacts from implementation and management actions.

  • Public policy and lobbying alignment is reported accurately and completely.

    Risk The response omits, misclassifies or overstates public policy and lobbying alignment.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting public policy and lobbying alignment.

  • Reason, development steps and time frame when no plan exists is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reason, development steps and time frame when no plan exists.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting reason, development steps and time frame when no plan exists.

Evidence pack to prepare

Common reporting gaps

  • Treating a net-zero ambition as a complete transition plan.
  • Limiting the plan to Scope 1 and Scope 2 and omitting the value chain.
  • Claiming science alignment without a scenario source and 1.5°C pathway.
  • Reporting only a monetary expenditure value or using an undefined denominator.
  • Describing a committee without its oversight and implementation responsibilities.
  • Claiming lobbying alignment without reviewing positions and representative associations.
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 102-1

within GRI 102: Climate Change

Open official source →

Guides that settle this question

GRI 102 Scope 3 Reporting: Categories, Data Hierarchy and Supplier Estimates →GRI 102 Transition Plans and Just Transition: What Companies Need to Disclose →GRI 102: Climate Change 2025 - What Changes and How to Prepare for 2027 →GRI 103: Energy 2025 — what changes from GRI 302 →

Related & explore

Carbon Credits → CardClimate change adaptation plan → CardJust transition → CardGHG emissions reduction targets and progress → CardScope 1 GHG emissions → CardBrowse all disclosures →

More in GRI 102 →Browse full catalogue →Search all disclosures →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
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