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GRI 102: Climate Change·Disclosure GRI 102-2
Climate change adaptation plan
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.
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.
Published passport
Last reviewed 2026-07-30
Reviewed by
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Standard
GRI 102: Climate Change
Disclosure GRI 102-2 · 2025
Last reviewed
2026-07-30
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
Disclosure 102-2 requires an organization to describe its plan to adapt to the actual and potential effects of climate change across its activities and its upstream and downstream value chain. The disclosure distinguishes between impacts associated with climate change-related risks and opportunities, which inform the development of the adaptation plan, and impacts that arise from implementing the plan.
The organization must describe the impacts on people and the environment associated with its physical risks, transition risks relevant to adaptation, and climate change-related opportunities, and explain how these impacts were considered in developing the adaptation plan. Physical risks can be acute, such as storms and floods, or chronic, such as rising temperatures, heatwaves, drought and water scarcity.
The adaptation plan must include the organization’s policies and actions to adapt to climate change. Actions can include nature-based adaptation, engineering solutions, technological solutions, climate-proofing facilities, working with suppliers, supporting community disaster preparedness, and improving access to water and other essential services.
The organization must identify the climate change-related scenarios used, the temperature projections included in them, and the methodologies and assumptions applied. It should use a range of scenarios, including at least one high-emissions scenario with warming well above 2°C and one scenario compatible with the Paris Agreement. Where non-IPCC scenarios are used, the organization should explain the reason for their selection and how they align with the latest science.
The organization must report the expenditure incurred in implementing the adaptation plan both as a monetary value and as a percentage of its total expenditure for the reporting period. The percentage must be calculated using total organizational expenditure as the denominator, not the budget or total planned cost of the adaptation programme. The organization should reconcile the amounts with financial information and report the CapEx and OpEx breakdown.
The organization must identify the governance bodies or individual roles responsible for overseeing and implementing the adaptation plan and describe their responsibilities. It should distinguish the oversight responsibilities of the highest governance body from the implementation responsibilities of senior executives.
The organization must report the targets used to achieve the adaptation plan and its progress toward them. Targets can relate to physical-risk assessments, implementation of site adaptation plans, employee training, resilience testing, heat-related illness, damage costs and adaptive capacity.
The organization must explain how the adaptation plan aligns with just transition principles and how engagement with affected stakeholders informs its development and implementation. It should identify affected and potentially affected workers, trade unions, local communities, Indigenous Peoples, suppliers, governments and at-risk or vulnerable groups, and explain how their concerns influenced the plan.
The organization must describe the positive and negative impacts on people and the environment that result from implementing the adaptation plan and the actions taken to manage them. It must consider workers, local communities, Indigenous Peoples and biodiversity separately. It should also describe impacts that could arise if the adaptation plan is not implemented.
If the organization does not have an adaptation plan, it must explain why the plan does not exist, describe the steps being taken to develop it and report the expected time frame.
The organization should report how frequently the adaptation plan is reviewed, changes made since the previous reporting period and any alignment with applicable national, regional or sectoral adaptation plans. Information already reported under Disclosures 102-1, 2-12, 2-13, 2-23, 2-29, 3-3 or 101-2 can be incorporated through clear cross-references where it fully addresses the relevant requirement.
Disclosure 102-2 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. Reasons for omission are permitted in accordance with GRI 1.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Adaptation-plan scope and distinction between risk impacts and plan impacts | Disclosure 102-2 requires an organization to describe its plan to adapt to the actual and potential effects of climate change across its activities and its upstream and downstream value chain. The disclosure distinguishes between impacts associated with climate change-related risks and opportunities, which inform the development of the adaptation plan, and impacts that arise from implementing the plan. | Approved source records, calculation files, reconciliations and review evidence supporting adaptation-plan scope and distinction between risk impacts and plan impacts. | Climate / Sustainability reporting |
| Physical-risk, transition-risk and opportunity impacts | The organization must describe the impacts on people and the environment associated with its physical risks, transition risks relevant to adaptation, and climate change-related opportunities, and explain how these impacts were considered in developing the adaptation plan. Physical risks can be acute, such as storms and floods, or chronic, such as rising temperatures, heatwaves, drought and water scarcity. | Approved source records, calculation files, reconciliations and review evidence supporting physical-risk, transition-risk and opportunity impacts. | Climate / Sustainability reporting |
| Adaptation policies and actions | The adaptation plan must include the organization’s policies and actions to adapt to climate change. Actions can include nature-based adaptation, engineering solutions, technological solutions, climate-proofing facilities, working with suppliers, supporting community disaster preparedness, and improving access to water and other essential services. | Approved source records, calculation files, reconciliations and review evidence supporting adaptation policies and actions. | Operations / Sustainability reporting |
| Climate scenarios, projections and assumptions | The organization must identify the climate change-related scenarios used, the temperature projections included in them, and the methodologies and assumptions applied. It should use a range of scenarios, including at least one high-emissions scenario with warming well above 2°C and one scenario compatible with the Paris Agreement. Where non-IPCC scenarios are used, the organization should explain the reason for their selection and how they align with the latest science. | Approved source records, calculation files, reconciliations and review evidence supporting climate scenarios, projections and assumptions. | Climate / Sustainability reporting |
| Adaptation expenditure, denominator and reconciliation | The organization must report the expenditure incurred in implementing the adaptation plan both as a monetary value and as a percentage of its total expenditure for the reporting period. The percentage must be calculated using total organizational expenditure as the denominator, not the budget or total planned cost of the adaptation programme. The organization should reconcile the amounts with financial information and report the CapEx and OpEx breakdown. | Approved source records, calculation files, reconciliations and review evidence supporting adaptation expenditure, denominator and reconciliation. | Finance / Sustainability reporting |
| Governance oversight and implementation responsibilities | The organization must identify the governance bodies or individual roles responsible for overseeing and implementing the adaptation plan and describe their responsibilities. It should distinguish the oversight responsibilities of the highest governance body from the implementation responsibilities of senior executives. | Approved source records, calculation files, reconciliations and review evidence supporting governance oversight and implementation responsibilities. | Board Secretariat / Governance / Sustainability reporting |
| Adaptation targets and progress | The organization must report the targets used to achieve the adaptation plan and its progress toward them. Targets can relate to physical-risk assessments, implementation of site adaptation plans, employee training, resilience testing, heat-related illness, damage costs and adaptive capacity. | Approved source records, calculation files, reconciliations and review evidence supporting adaptation targets and progress. | Climate / Sustainability reporting |
| Just transition and affected-stakeholder engagement | The organization must explain how the adaptation plan aligns with just transition principles and how engagement with affected stakeholders informs its development and implementation. It should identify affected and potentially affected workers, trade unions, local communities, Indigenous Peoples, suppliers, governments and at-risk or vulnerable groups, and explain how their concerns influenced the plan. | Approved source records, calculation files, reconciliations and review evidence supporting just transition and affected-stakeholder engagement. | Stakeholder Engagement / Human Rights / Sustainability reporting |
| Positive and negative implementation impacts and management actions | The organization must describe the positive and negative impacts on people and the environment that result from implementing the adaptation plan and the actions taken to manage them. It must consider workers, local communities, Indigenous Peoples and biodiversity separately. It should also describe impacts that could arise if the adaptation plan is not implemented. | Approved source records, calculation files, reconciliations and review evidence supporting positive and negative implementation impacts and management actions. | Operations / Sustainability reporting |
| Reason, development steps and time frame when no plan exists | If the organization does not have an adaptation plan, it must explain why the plan does not exist, describe the steps being taken to develop it and report the expected time frame. | Approved source records, calculation files, reconciliations and review evidence supporting reason, development steps and time frame when no plan exists. | Climate / Sustainability reporting |
| Review frequency, changes, external alignment and cross-references | The organization should report how frequently the adaptation plan is reviewed, changes made since the previous reporting period and any alignment with applicable national, regional or sectoral adaptation plans. Information already reported under Disclosures 102-1, 2-12, 2-13, 2-23, 2-29, 3-3 or 101-2 can be incorporated through clear cross-references where it fully addresses the relevant requirement. | Approved source records, calculation files, reconciliations and review evidence supporting review frequency, changes, external alignment and cross-references. | Climate / Sustainability reporting |
＋ Show GRI 102-2 sub-elements (LRA working checklist)
Disclosure 102-2 requires an organization to describe its plan to adapt to the actual and potential effects of climate change across its activities and its upstream and downstream value chain. The disclosure distinguishes between impacts associated with climate change-related risks and opportunities, which inform the development of the adaptation plan, and impacts that arise from implementing the plan.
The organization must describe the impacts on people and the environment associated with its physical risks, transition risks relevant to adaptation, and climate change-related opportunities, and explain how these impacts were considered in developing the adaptation plan. Physical risks can be acute, such as storms and floods, or chronic, such as rising temperatures, heatwaves, drought and water scarcity.
The adaptation plan must include the organization’s policies and actions to adapt to climate change. Actions can include nature-based adaptation, engineering solutions, technological solutions, climate-proofing facilities, working with suppliers, supporting community disaster preparedness, and improving access to water and other essential services.
The organization must identify the climate change-related scenarios used, the temperature projections included in them, and the methodologies and assumptions applied. It should use a range of scenarios, including at least one high-emissions scenario with warming well above 2°C and one scenario compatible with the Paris Agreement. Where non-IPCC scenarios are used, the organization should explain the reason for their selection and how they align with the latest science.
The organization must report the expenditure incurred in implementing the adaptation plan both as a monetary value and as a percentage of its total expenditure for the reporting period. The percentage must be calculated using total organizational expenditure as the denominator, not the budget or total planned cost of the adaptation programme. The organization should reconcile the amounts with financial information and report the CapEx and OpEx breakdown.
The organization must identify the governance bodies or individual roles responsible for overseeing and implementing the adaptation plan and describe their responsibilities. It should distinguish the oversight responsibilities of the highest governance body from the implementation responsibilities of senior executives.
The organization must report the targets used to achieve the adaptation plan and its progress toward them. Targets can relate to physical-risk assessments, implementation of site adaptation plans, employee training, resilience testing, heat-related illness, damage costs and adaptive capacity.
The organization must explain how the adaptation plan aligns with just transition principles and how engagement with affected stakeholders informs its development and implementation. It should identify affected and potentially affected workers, trade unions, local communities, Indigenous Peoples, suppliers, governments and at-risk or vulnerable groups, and explain how their concerns influenced the plan.
The organization must describe the positive and negative impacts on people and the environment that result from implementing the adaptation plan and the actions taken to manage them. It must consider workers, local communities, Indigenous Peoples and biodiversity separately. It should also describe impacts that could arise if the adaptation plan is not implemented.
If the organization does not have an adaptation plan, it must explain why the plan does not exist, describe the steps being taken to develop it and report the expected time frame.
The organization should report how frequently the adaptation plan is reviewed, changes made since the previous reporting period and any alignment with applicable national, regional or sectoral adaptation plans. Information already reported under Disclosures 102-1, 2-12, 2-13, 2-23, 2-29, 3-3 or 101-2 can be incorporated through clear cross-references where it fully addresses the relevant requirement.
How to prepare it
Cover the organisation's activities and upstream and downstream value chain. Distinguish impacts associated with climate-related risks and opportunities from impacts caused by implementing the adaptation plan.
Collect and reconcile the records for: Adaptation-plan scope and distinction between risk impacts and plan impacts; Physical-risk, transition-risk and opportunity impacts; Adaptation policies and actions; Climate scenarios, projections and assumptions; Adaptation expenditure, denominator and reconciliation; Governance oversight and implementation responsibilities; Adaptation targets and progress; Just transition and affected-stakeholder engagement; Positive and negative implementation impacts and management actions; Reason, development steps and time frame when no plan exists; Review frequency, changes, external alignment and cross-references.
If no adaptation plan exists, report why, the steps being taken to develop one and the expected time frame. Use a GRI 1 reason for omission where another required item 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 adaptation plan and scope; risk, opportunity and impact assessments; policies and actions; scenario sources, projections and assumptions; expenditure and total-expenditure denominator; governance; targets and progress; stakeholder and just-transition records; implementation-impact management; review history and external-plan alignment.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Provide the adaptation plan and scope; risk, opportunity and impact assessments; policies and actions; scenario sources, projections and assumptions; expenditure and total-expenditure denominator; governance; targets and progress; stakeholder and just-transition records; implementation-impact management; review history and external-plan alignment.
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
Classify acute and chronic physical risks, identify transition risks relevant to adaptation and use a range of scenarios including a high-emissions case and a Paris-compatible case. Calculate adaptation expenditure as a percentage of total organisational expenditure.
Context note
GRI 102-2 supplements rather than replaces GRI 3-3. Information from GRI 102-1, GRI 2 or GRI 101-2 can be cross-referenced only where it fully addresses the adaptation-specific requirement.
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Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Adaptation-plan scope and distinction between risk impacts and plan impacts is reported accurately and completely. | The response omits, misclassifies or overstates adaptation-plan scope and distinction between risk impacts and plan impacts. | Approved source records, calculation files, reconciliations and review evidence supporting adaptation-plan scope and distinction between risk impacts and plan impacts. |
| Physical-risk, transition-risk and opportunity impacts is reported accurately and completely. | The response omits, misclassifies or overstates physical-risk, transition-risk and opportunity impacts. | Approved source records, calculation files, reconciliations and review evidence supporting physical-risk, transition-risk and opportunity impacts. |
| Adaptation policies and actions is reported accurately and completely. | The response omits, misclassifies or overstates adaptation policies and actions. | Approved source records, calculation files, reconciliations and review evidence supporting adaptation policies and actions. |
| Climate scenarios, projections and assumptions is reported accurately and completely. | The response omits, misclassifies or overstates climate scenarios, projections and assumptions. | Approved source records, calculation files, reconciliations and review evidence supporting climate scenarios, projections and assumptions. |
| Adaptation expenditure, denominator and reconciliation is reported accurately and completely. | The response omits, misclassifies or overstates adaptation expenditure, denominator and reconciliation. | Approved source records, calculation files, reconciliations and review evidence supporting adaptation expenditure, denominator and reconciliation. |
| Governance oversight and implementation responsibilities is reported accurately and completely. | The response omits, misclassifies or overstates governance oversight and implementation responsibilities. | Approved source records, calculation files, reconciliations and review evidence supporting governance oversight and implementation responsibilities. |
| Adaptation targets and progress is reported accurately and completely. | The response omits, misclassifies or overstates adaptation targets and progress. | Approved source records, calculation files, reconciliations and review evidence supporting adaptation targets and progress. |
| Just transition and affected-stakeholder engagement is reported accurately and completely. | The response omits, misclassifies or overstates just transition and affected-stakeholder engagement. | Approved source records, calculation files, reconciliations and review evidence supporting just transition and affected-stakeholder engagement. |
| Positive and negative implementation impacts and management actions is reported accurately and completely. | The response omits, misclassifies or overstates positive and negative implementation impacts and management actions. | Approved source records, calculation files, reconciliations and review evidence supporting positive and negative implementation impacts and management actions. |
| Reason, development steps and time frame when no plan exists is reported accurately and completely. | The response omits, misclassifies or overstates reason, development steps and time frame when no plan exists. | Approved source records, calculation files, reconciliations and review evidence supporting reason, development steps and time frame when no plan exists. |
| Review frequency, changes, external alignment and cross-references is reported accurately and completely. | The response omits, misclassifies or overstates review frequency, changes, external alignment and cross-references. | Approved source records, calculation files, reconciliations and review evidence supporting review frequency, changes, external alignment and cross-references. |
Evidence pack to prepare
Common reporting gaps
Presenting a climate-risk register as the adaptation plan.
Reporting only financial risks to the organisation rather than impacts on people and the environment.
Combining risk and opportunity impacts with impacts caused by implementing the plan.
Using one mid-range scenario and omitting high-emissions and Paris-compatible scenarios.
Calculating the expenditure percentage using the adaptation budget rather than total expenditure.
Combining worker, community, Indigenous Peoples and biodiversity impacts into one generic statement.
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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
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GRI 102-2
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