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GRI Training Partner GRI 102 · Climate Change · Disclosure GRI 102-2

Effective 2027

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

Climate change adaptation plan

GRI 102-2 · mandatory · metrics + narrative

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.

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 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.

Prepare

What to collect before drafting

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

  • Adaptation-plan scope and distinction between risk impacts and plan impacts

    Climate / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting adaptation-plan scope and distinction between risk impacts and plan impacts.

    Watch for The published response for adaptation-plan scope and distinction between risk impacts and plan impacts is incomplete or does not match the supporting records.

  • Physical-risk, transition-risk and opportunity impacts

    Climate / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting physical-risk, transition-risk and opportunity impacts.

    Watch for The published response for physical-risk, transition-risk and opportunity impacts is incomplete or does not match the supporting records.

  • Adaptation policies and actions

    Operations / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting adaptation policies and actions.

    Watch for The published response for adaptation policies and actions is incomplete or does not match the supporting records.

  • Climate scenarios, projections and assumptions

    Climate / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting climate scenarios, projections and assumptions.

    Watch for The published response for climate scenarios, projections and assumptions is incomplete or does not match the supporting records.

  • Adaptation expenditure, denominator and reconciliation

    Finance / Sustainability reporting

    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.

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

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

  • Governance oversight and implementation responsibilities

    Board Secretariat / Governance / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting governance oversight and implementation responsibilities.

    Watch for The published response for governance oversight and implementation responsibilities is incomplete or does not match the supporting records.

  • Adaptation targets and progress

    Climate / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting adaptation targets and progress.

    Watch for The published response for adaptation targets and progress is incomplete or does not match the supporting records.

  • Just transition and affected-stakeholder engagement

    Stakeholder Engagement / Human Rights / Sustainability reporting

    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.

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

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

  • Positive and negative implementation impacts and management actions

    Operations / Sustainability reporting

    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.

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

    Watch for The published response for positive and negative implementation impacts and management actions 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 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.

    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.

  • Review frequency, changes, external alignment and cross-references

    Climate / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting review frequency, changes, external alignment and cross-references.

    Watch for The published response for review frequency, changes, external alignment and cross-references is incomplete or does not match the supporting records.

Before you start

  • 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.
  • 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.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 102-2 sub-elements (LRA working checklist)

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.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 102-2 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

  • Adaptation-plan scope and distinction between risk impacts and plan impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates adaptation-plan scope and distinction between risk impacts and plan impacts.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates physical-risk, transition-risk and opportunity impacts.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates adaptation policies and actions.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting adaptation policies and actions.

  • Climate scenarios, projections and assumptions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates climate scenarios, projections and assumptions.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates adaptation expenditure, denominator and reconciliation.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates governance oversight and implementation responsibilities.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting governance oversight and implementation responsibilities.

  • Adaptation targets and progress is reported accurately and completely.

    Risk The response omits, misclassifies or overstates adaptation targets and progress.

    Evidence to check 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.

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

    Evidence to check 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.

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

    Evidence to check 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.

    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.

  • Review frequency, changes, external alignment and cross-references is reported accurately and completely.

    Risk The response omits, misclassifies or overstates review frequency, changes, external alignment and cross-references.

    Evidence to check 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.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 102-2

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 →One GHG Inventory for GRI 102, ESRS E1 and IFRS S2: Boundaries, Metrics and Remaining Gaps →

Related & explore

Transition plan for climate change mitigation → CardCarbon Credits → 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 →

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