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GRI Training Partner GRI 102 · Climate Change · Disclosure GRI 102-4

Effective 2027

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

GHG emissions reduction targets and progress

GRI 102-4 · mandatory · metrics + narrative

Disclosure 102-4 requires an organization to report short-, medium- and long-term gross Scope 1, Scope 2 and Scope 3 greenhouse gas emissions reduction targets and its progress toward each target. Each target must be reported in metric tons of CO₂ equivalent and as a percentage of base-year emissions. Scope 1 and Scope 2 targets can be reported separately or as a combined target, while Scope 3 targets should identify the categories covered.

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

Gross Scope 1 and Scope 2 targets must cover the total Scope 1 and Scope 2 emissions reported under Disclosures 102-5 and 102-6. Where a reported target does not yet cover the total, the organization should explain why, report the percentage covered and describe the timeline and steps for achieving full coverage.

GHG removals, GHG trades — including carbon credits — and avoided GHG emissions must be excluded from both the gross targets and the calculation of progress. The term “certificates” should not be used as a general substitute for GHG trades because contractual instruments can form part of market-based Scope 2 accounting.

For each target, the organization must state whether biogenic CO₂ emissions are included, identify the greenhouse gases covered and, for Scope 2 targets, state whether the location-based or market-based method is used. Where a market-based Scope 2 target is reported, the organization should separately report a location-based Scope 2 target.

For each Scope 3 target, the organization must list the Scope 3 categories covered. Where the target does not cover all Scope 3 categories, the organization should report the percentage of Scope 3 emissions covered, explain the exclusions and describe the steps taken to expand coverage.

The organization must explain how its targets align with the latest scientific evidence on the effort needed to limit global warming to 1.5°C. It should identify the applicable sector-specific science-based pathway, target-setting framework and underlying climate and policy scenarios and explain how future developments and transition risks and opportunities were considered.

The organization must describe its target revision policy. It should also report how frequently targets are reviewed and the main reasons for revising them. Target revision should be distinguished from recalculation of base-year emissions and from restatement of previously reported information under Disclosure 2-4.

For each target, the organization must report the base year, the rationale for selecting it, base-year emissions in metric tons of CO₂ equivalent, the context for any significant change that triggered a recalculation and the previously reported base-year emissions where a recalculation occurred.

Progress must be calculated using the inventory method and reported in metric tons of CO₂ equivalent and as a percentage of base-year emissions. The organization should report current-year emissions and explain whether progress resulted from its own initiatives, other factors or a combination of both. It should also describe known barriers to target achievement and, where applicable, the role of locked-in GHG emissions.

The organization must report the standards, methodologies, assumptions and calculation tools used. It should also state whether the targets and related progress have been validated by an independent third party and, if so, identify the validating party and the standard or methodology used.

The targets reported under Disclosure 102-4 are used to report the GHG emissions reduction targets within the transition plan under Disclosure 102-1. The underlying Scope 1, Scope 2 and Scope 3 information should reconcile to Disclosures 102-5, 102-6 and 102-7 respectively.

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.

  • Short-, medium- and long-term gross targets and progress

    Climate / Sustainability reporting

    Disclosure 102-4 requires an organization to report short-, medium- and long-term gross Scope 1, Scope 2 and Scope 3 greenhouse gas emissions reduction targets and its progress toward each target. Each target must be reported in metric tons of CO₂ equivalent and as a percentage of base-year emissions. Scope 1 and Scope 2 targets can be reported separately or as a combined target, while Scope 3 targets should identify the categories covered.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting short-, medium- and long-term gross targets and progress.

    Watch for The published response for short-, medium- and long-term gross targets and progress is incomplete or does not match the supporting records.

  • Total Scope 1 and Scope 2 coverage

    GHG Accounting / Sustainability reporting

    Gross Scope 1 and Scope 2 targets must cover the total Scope 1 and Scope 2 emissions reported under Disclosures 102-5 and 102-6. Where a reported target does not yet cover the total, the organization should explain why, report the percentage covered and describe the timeline and steps for achieving full coverage.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting total scope 1 and scope 2 coverage.

    Watch for The published response for total scope 1 and scope 2 coverage is incomplete or does not match the supporting records.

  • Exclusion of removals, GHG trades and avoided emissions

    GHG Accounting / Sustainability reporting

    GHG removals, GHG trades — including carbon credits — and avoided GHG emissions must be excluded from both the gross targets and the calculation of progress. The term “certificates” should not be used as a general substitute for GHG trades because contractual instruments can form part of market-based Scope 2 accounting.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting exclusion of removals, ghg trades and avoided emissions.

    Watch for The published response for exclusion of removals, ghg trades and avoided emissions is incomplete or does not match the supporting records.

  • Biogenic CO₂, gases covered and Scope 2 accounting method

    GHG Accounting / Sustainability reporting

    For each target, the organization must state whether biogenic CO₂ emissions are included, identify the greenhouse gases covered and, for Scope 2 targets, state whether the location-based or market-based method is used. Where a market-based Scope 2 target is reported, the organization should separately report a location-based Scope 2 target.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting biogenic co₂, gases covered and scope 2 accounting method.

    Watch for The published response for biogenic co₂, gases covered and scope 2 accounting method is incomplete or does not match the supporting records.

  • Scope 3 categories and percentage coverage

    GHG Accounting / Sustainability reporting

    For each Scope 3 target, the organization must list the Scope 3 categories covered. Where the target does not cover all Scope 3 categories, the organization should report the percentage of Scope 3 emissions covered, explain the exclusions and describe the steps taken to expand coverage.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting scope 3 categories and percentage coverage.

    Watch for The published response for scope 3 categories and percentage coverage is incomplete or does not match the supporting records.

  • Scientific alignment and target-setting pathway

    Climate / Sustainability reporting

    The organization must explain how its targets align with the latest scientific evidence on the effort needed to limit global warming to 1.5°C. It should identify the applicable sector-specific science-based pathway, target-setting framework and underlying climate and policy scenarios and explain how future developments and transition risks and opportunities were considered.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting scientific alignment and target-setting pathway.

    Watch for The published response for scientific alignment and target-setting pathway is incomplete or does not match the supporting records.

  • Target review and revision policy

    Climate / Sustainability reporting

    The organization must describe its target revision policy. It should also report how frequently targets are reviewed and the main reasons for revising them. Target revision should be distinguished from recalculation of base-year emissions and from restatement of previously reported information under Disclosure 2-4.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting target review and revision policy.

    Watch for The published response for target review and revision policy is incomplete or does not match the supporting records.

  • Base year, recalculation and prior-period figures

    GHG Accounting / Sustainability reporting

    For each target, the organization must report the base year, the rationale for selecting it, base-year emissions in metric tons of CO₂ equivalent, the context for any significant change that triggered a recalculation and the previously reported base-year emissions where a recalculation occurred.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures.

    Watch for The published response for base year, recalculation and prior-period figures is incomplete or does not match the supporting records.

  • Inventory-method progress, barriers and locked-in emissions

    GHG Accounting / Sustainability reporting

    Progress must be calculated using the inventory method and reported in metric tons of CO₂ equivalent and as a percentage of base-year emissions. The organization should report current-year emissions and explain whether progress resulted from its own initiatives, other factors or a combination of both. It should also describe known barriers to target achievement and, where applicable, the role of locked-in GHG emissions.

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

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

  • Standards, methodologies, tools and independent validation

    GHG Accounting / Sustainability reporting

    The organization must report the standards, methodologies, assumptions and calculation tools used. It should also state whether the targets and related progress have been validated by an independent third party and, if so, identify the validating party and the standard or methodology used.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting standards, methodologies, tools and independent validation.

    Watch for The published response for standards, methodologies, tools and independent validation is incomplete or does not match the supporting records.

  • Transition-plan use and inventory reconciliation

    Climate / Sustainability reporting

    The targets reported under Disclosure 102-4 are used to report the GHG emissions reduction targets within the transition plan under Disclosure 102-1. The underlying Scope 1, Scope 2 and Scope 3 information should reconcile to Disclosures 102-5, 102-6 and 102-7 respectively.

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

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

Before you start

  • Report short-, medium- and long-term gross Scope 1, Scope 2 and Scope 3 targets. Scope 1 and Scope 2 targets cover the totals reported under GRI 102-5 and GRI 102-6; identify every Scope 3 category covered.
  • Where a target does not yet cover the full required inventory, report the current coverage and the steps and time frame for expansion. Apply a GRI 1 reason for omission where required target information cannot be reported.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 102-4 sub-elements (LRA working checklist)

How to prepare it

Report short-, medium- and long-term gross Scope 1, Scope 2 and Scope 3 targets. Scope 1 and Scope 2 targets cover the totals reported under GRI 102-5 and GRI 102-6; identify every Scope 3 category covered.
Collect and reconcile the records for: Short-, medium- and long-term gross targets and progress; Total Scope 1 and Scope 2 coverage; Exclusion of removals, GHG trades and avoided emissions; Biogenic CO₂, gases covered and Scope 2 accounting method; Scope 3 categories and percentage coverage; Scientific alignment and target-setting pathway; Target review and revision policy; Base year, recalculation and prior-period figures; Inventory-method progress, barriers and locked-in emissions; Standards, methodologies, tools and independent validation; Transition-plan use and inventory reconciliation.
Where a target does not yet cover the full required inventory, report the current coverage and the steps and time frame for expansion. Apply a GRI 1 reason for omission where required target information 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 complete target register with horizon, year, tCO₂e reduction, percentage of base-year emissions, gases, scopes and categories, Scope 2 method, biogenic treatment, science pathway, base-year and recalculation files, inventory-method progress, barriers, locked-in emissions, methods, validation evidence and reconciliation to the GRI 102-5 to 102-7 inventories.

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

Better request

Provide the complete target register with horizon, year, tCO₂e reduction, percentage of base-year emissions, gases, scopes and categories, Scope 2 method, biogenic treatment, science pathway, base-year and recalculation files, inventory-method progress, barriers, locked-in emissions, methods, validation evidence and reconciliation to the GRI 102-5 to 102-7 inventories.

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

Report each target and its progress in both tCO₂e and percentage terms. Calculate progress using the inventory method against base-year emissions and exclude removals, GHG trades, carbon credits and avoided emissions.

Context note

Use these targets within the GRI 102-1 transition plan and reconcile the underlying Scope 1, Scope 2 and Scope 3 inventories to GRI 102-5, GRI 102-6 and GRI 102-7 respectively.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 102-4 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

  • Short-, medium- and long-term gross targets and progress is reported accurately and completely.

    Risk The response omits, misclassifies or overstates short-, medium- and long-term gross targets and progress.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting short-, medium- and long-term gross targets and progress.

  • Total Scope 1 and Scope 2 coverage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates total scope 1 and scope 2 coverage.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting total scope 1 and scope 2 coverage.

  • Exclusion of removals, GHG trades and avoided emissions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates exclusion of removals, ghg trades and avoided emissions.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting exclusion of removals, ghg trades and avoided emissions.

  • Biogenic CO₂, gases covered and Scope 2 accounting method is reported accurately and completely.

    Risk The response omits, misclassifies or overstates biogenic co₂, gases covered and scope 2 accounting method.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting biogenic co₂, gases covered and scope 2 accounting method.

  • Scope 3 categories and percentage coverage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates scope 3 categories and percentage coverage.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting scope 3 categories and percentage coverage.

  • Scientific alignment and target-setting pathway is reported accurately and completely.

    Risk The response omits, misclassifies or overstates scientific alignment and target-setting pathway.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting scientific alignment and target-setting pathway.

  • Target review and revision policy is reported accurately and completely.

    Risk The response omits, misclassifies or overstates target review and revision policy.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting target review and revision policy.

  • Base year, recalculation and prior-period figures is reported accurately and completely.

    Risk The response omits, misclassifies or overstates base year, recalculation and prior-period figures.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures.

  • Inventory-method progress, barriers and locked-in emissions is reported accurately and completely.

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

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

  • Standards, methodologies, tools and independent validation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates standards, methodologies, tools and independent validation.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting standards, methodologies, tools and independent validation.

  • Transition-plan use and inventory reconciliation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates transition-plan use and inventory reconciliation.

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

Evidence pack to prepare

Common reporting gaps

  • Reporting a target only in percentage terms or only in tCO₂e.
  • Omitting one of the short-, medium- or long-term horizons.
  • Reporting partial Scope 1 or Scope 2 coverage as a complete target.
  • Omitting Scope 3 categories or their percentage coverage.
  • Using carbon credits or removals to improve gross-target progress.
  • Reporting progress as on track without tCO₂e, percentage, barriers and locked-in emissions.
✓ 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 102-4

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 →

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Transition plan for climate change mitigation → CardCarbon Credits → CardClimate change adaptation plan → CardJust transition → CardScope 1 GHG emissions → CardBrowse all disclosures →

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