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GRI Training Partner GRI 102 · Climate Change · Disclosure GRI 102-9

Effective 2027

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

GHG Removals in the Value Chain

GRI 102-9 · mandatory · metrics + narrative

Disclosure 102-9 requires an organization to report greenhouse gas removals occurring within its value chain. The mandatory quantitative requirement relates to Scope 1 GHG removals, where the organization owns or controls both the sink that removes the GHG from the atmosphere and the storage pool in which it is stored.

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 report total Scope 1 GHG removals in metric tons of CO₂ equivalent, exclude any GHG trades and provide a numerical breakdown by each storage pool. GHG removals sold or transferred as carbon credits are GHG trades and must not remain in the reported Scope 1 removal total.

The organization should additionally report Scope 3 GHG removals in its upstream and downstream value chain, where it does not own or control the sink and storage pool, with a breakdown by storage pool. Scope 3 reporting under this disclosure is Guidance. There are no Scope 2 GHG removals.

A GHG removal is the transfer of a greenhouse gas from the atmosphere to storage in a non-atmospheric pool. Emission reductions, avoided emissions, fossil point-source capture, tree planting, restoration activities and carbon credits should not automatically be classified as GHG removals without evidence of atmospheric removal and storage.

The two storage-pool types considered by the Standard are land-based pools and geologic pools. Land-based pools include terrestrial biomass, dead organic matter and soil carbon. Geologic pools store inorganic minerals that are not used as products. Storage pools should be distinguished from removal projects and sink processes.

For each type of storage pool, the organization must describe how it monitors quality criteria to manage the risk of non-permanence. The relevant criteria include storage monitoring, traceability, availability of primary data, quantitative uncertainty assessment and reversals accounting. Where one or more criteria are not met, the organization should explain why and describe the actions taken or planned to meet them.

The organization must report the intended use of its GHG removals. Possible uses include counterbalancing residual GHG emissions as the final step of the mitigation hierarchy or selling removals as carbon credits. Removals are excluded from gross GHG emissions reduction targets. Counterbalancing residual emissions should occur only after the organization has reduced at least 90% of its emissions, unless an applicable sectoral pathway specifies a different level. If the removals have no specific intended use, the organization can state this.

The organization must describe the impacts on people and the environment arising from its Scope 1 GHG removals and the actions taken to manage them. It must consider workers, local communities, Indigenous Peoples and biodiversity. Relevant impacts can include employment creation, loss of land access, health and safety risks, air-quality impacts, impacts on water availability, threats to species and ecosystems, and habitat creation.

The organization should explain how stakeholder engagement was used to identify impacts. Where it reports Scope 3 removals, it should also describe the associated impacts on people and the environment and the actions taken to manage them.

The organization must report the standards, methodologies, assumptions and calculation tools used. The methodology should explain the removal boundary, pool classification, measurement approach, primary-data sources, uncertainty range, confidence level, approach to avoiding overestimation, monitoring frequency and treatment of reversals.

GHG removals beyond the organization’s value chain that are purchased through carbon credits are reported under Disclosure 102-10 rather than Disclosure 102-9.

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.

  • Scope 1 removal ownership and control boundary

    GHG Accounting / Sustainability reporting

    Disclosure 102-9 requires an organization to report greenhouse gas removals occurring within its value chain. The mandatory quantitative requirement relates to Scope 1 GHG removals, where the organization owns or controls both the sink that removes the GHG from the atmosphere and the storage pool in which it is stored.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting scope 1 removal ownership and control boundary.

    Watch for The published response for scope 1 removal ownership and control boundary is incomplete or does not match the supporting records.

  • Scope 1 total, storage-pool breakdown and exclusion of GHG trades

    GHG Accounting / Sustainability reporting

    The organization must report total Scope 1 GHG removals in metric tons of CO₂ equivalent, exclude any GHG trades and provide a numerical breakdown by each storage pool. GHG removals sold or transferred as carbon credits are GHG trades and must not remain in the reported Scope 1 removal total.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting scope 1 total, storage-pool breakdown and exclusion of ghg trades.

    Watch for The published response for scope 1 total, storage-pool breakdown and exclusion of ghg trades is incomplete or does not match the supporting records.

  • Scope 3 removal Guidance and absence of Scope 2 removals

    GHG Accounting / Sustainability reporting

    The organization should additionally report Scope 3 GHG removals in its upstream and downstream value chain, where it does not own or control the sink and storage pool, with a breakdown by storage pool. Scope 3 reporting under this disclosure is Guidance. There are no Scope 2 GHG removals.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting scope 3 removal guidance and absence of scope 2 removals.

    Watch for The published response for scope 3 removal guidance and absence of scope 2 removals is incomplete or does not match the supporting records.

  • Atmospheric-removal and storage classification

    GHG Accounting / Sustainability reporting

    A GHG removal is the transfer of a greenhouse gas from the atmosphere to storage in a non-atmospheric pool. Emission reductions, avoided emissions, fossil point-source capture, tree planting, restoration activities and carbon credits should not automatically be classified as GHG removals without evidence of atmospheric removal and storage.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting atmospheric-removal and storage classification.

    Watch for The published response for atmospheric-removal and storage classification is incomplete or does not match the supporting records.

  • Land-based and geologic storage pools

    Operations / Sustainability reporting

    The two storage-pool types considered by the Standard are land-based pools and geologic pools. Land-based pools include terrestrial biomass, dead organic matter and soil carbon. Geologic pools store inorganic minerals that are not used as products. Storage pools should be distinguished from removal projects and sink processes.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting land-based and geologic storage pools.

    Watch for The published response for land-based and geologic storage pools is incomplete or does not match the supporting records.

  • Non-permanence quality criteria and corrective action

    GHG Accounting / Sustainability reporting

    For each type of storage pool, the organization must describe how it monitors quality criteria to manage the risk of non-permanence. The relevant criteria include storage monitoring, traceability, availability of primary data, quantitative uncertainty assessment and reversals accounting. Where one or more criteria are not met, the organization should explain why and describe the actions taken or planned to meet them.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting non-permanence quality criteria and corrective action.

    Watch for The published response for non-permanence quality criteria and corrective action is incomplete or does not match the supporting records.

  • Intended use and mitigation hierarchy

    Climate / Sustainability reporting

    The organization must report the intended use of its GHG removals. Possible uses include counterbalancing residual GHG emissions as the final step of the mitigation hierarchy or selling removals as carbon credits. Removals are excluded from gross GHG emissions reduction targets. Counterbalancing residual emissions should occur only after the organization has reduced at least 90% of its emissions, unless an applicable sectoral pathway specifies a different level. If the removals have no specific intended use, the organization can state this.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting intended use and mitigation hierarchy.

    Watch for The published response for intended use and mitigation hierarchy is incomplete or does not match the supporting records.

  • People and environmental impacts and management actions

    Operations / Sustainability reporting

    The organization must describe the impacts on people and the environment arising from its Scope 1 GHG removals and the actions taken to manage them. It must consider workers, local communities, Indigenous Peoples and biodiversity. Relevant impacts can include employment creation, loss of land access, health and safety risks, air-quality impacts, impacts on water availability, threats to species and ecosystems, and habitat creation.

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

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

  • Stakeholder engagement and Scope 3 removal impacts

    Stakeholder Engagement / Human Rights / Sustainability reporting

    The organization should explain how stakeholder engagement was used to identify impacts. Where it reports Scope 3 removals, it should also describe the associated impacts on people and the environment and the actions taken to manage them.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting stakeholder engagement and scope 3 removal impacts.

    Watch for The published response for stakeholder engagement and scope 3 removal impacts is incomplete or does not match the supporting records.

  • Standards, methods, uncertainty and reversals

    GHG Accounting / Sustainability reporting

    The organization must report the standards, methodologies, assumptions and calculation tools used. The methodology should explain the removal boundary, pool classification, measurement approach, primary-data sources, uncertainty range, confidence level, approach to avoiding overestimation, monitoring frequency and treatment of reversals.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting standards, methods, uncertainty and reversals.

    Watch for The published response for standards, methods, uncertainty and reversals is incomplete or does not match the supporting records.

  • Boundary between value-chain removals and external carbon credits

    GHG Accounting / Sustainability reporting

    GHG removals beyond the organization’s value chain that are purchased through carbon credits are reported under Disclosure 102-10 rather than Disclosure 102-9.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting boundary between value-chain removals and external carbon credits.

    Watch for The published response for boundary between value-chain removals and external carbon credits is incomplete or does not match the supporting records.

Before you start

  • Classify a removal as Scope 1 only where the organisation owns or controls both the sink and the storage pool. Report Scope 3 removals separately as Guidance and do not invent Scope 2 removals.
  • Exclude removals sold or transferred as GHG trades from the reported Scope 1 total. Report purchased removals outside the value chain under GRI 102-10 instead.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 102-9 sub-elements (LRA working checklist)

How to prepare it

Classify a removal as Scope 1 only where the organisation owns or controls both the sink and the storage pool. Report Scope 3 removals separately as Guidance and do not invent Scope 2 removals.
Collect and reconcile the records for: Scope 1 removal ownership and control boundary; Scope 1 total, storage-pool breakdown and exclusion of GHG trades; Scope 3 removal Guidance and absence of Scope 2 removals; Atmospheric-removal and storage classification; Land-based and geologic storage pools; Non-permanence quality criteria and corrective action; Intended use and mitigation hierarchy; People and environmental impacts and management actions; Stakeholder engagement and Scope 3 removal impacts; Standards, methods, uncertainty and reversals; Boundary between value-chain removals and external carbon credits.
Exclude removals sold or transferred as GHG trades from the reported Scope 1 total. Report purchased removals outside the value chain under GRI 102-10 instead.
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.

For each removal activity and storage pool, provide sink and pool ownership or control, atmospheric-removal evidence, Scope classification, Scope 1 and optional Scope 3 totals, storage-pool breakdown, trades and reconciliation, monitoring, primary data, uncertainty and confidence, reversals, intended use, impact-management actions, stakeholder records, standards, methodologies, assumptions and tools.

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

Better request

For each removal activity and storage pool, provide sink and pool ownership or control, atmospheric-removal evidence, Scope classification, Scope 1 and optional Scope 3 totals, storage-pool breakdown, trades and reconciliation, monitoring, primary data, uncertainty and confidence, reversals, intended use, impact-management actions, stakeholder records, standards, methodologies, assumptions and tools.

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

Distinguish atmospheric removals from avoided emissions and fossil point-source capture. Quantify uncertainty, monitor storage and account for reversals. Keep removals outside gross GHG reduction targets.

Context note

Land-based storage pools include terrestrial biomass, dead organic matter and soil carbon. Geologic pools store inorganic minerals not used as products. Storage pools are not the same as projects or sink processes.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 102-9 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

  • Scope 1 removal ownership and control boundary is reported accurately and completely.

    Risk The response omits, misclassifies or overstates scope 1 removal ownership and control boundary.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting scope 1 removal ownership and control boundary.

  • Scope 1 total, storage-pool breakdown and exclusion of GHG trades is reported accurately and completely.

    Risk The response omits, misclassifies or overstates scope 1 total, storage-pool breakdown and exclusion of ghg trades.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting scope 1 total, storage-pool breakdown and exclusion of ghg trades.

  • Scope 3 removal Guidance and absence of Scope 2 removals is reported accurately and completely.

    Risk The response omits, misclassifies or overstates scope 3 removal guidance and absence of scope 2 removals.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting scope 3 removal guidance and absence of scope 2 removals.

  • Atmospheric-removal and storage classification is reported accurately and completely.

    Risk The response omits, misclassifies or overstates atmospheric-removal and storage classification.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting atmospheric-removal and storage classification.

  • Land-based and geologic storage pools is reported accurately and completely.

    Risk The response omits, misclassifies or overstates land-based and geologic storage pools.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting land-based and geologic storage pools.

  • Non-permanence quality criteria and corrective action is reported accurately and completely.

    Risk The response omits, misclassifies or overstates non-permanence quality criteria and corrective action.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting non-permanence quality criteria and corrective action.

  • Intended use and mitigation hierarchy is reported accurately and completely.

    Risk The response omits, misclassifies or overstates intended use and mitigation hierarchy.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting intended use and mitigation hierarchy.

  • People and environmental impacts and management actions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates people and environmental impacts and management actions.

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

  • Stakeholder engagement and Scope 3 removal impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates stakeholder engagement and scope 3 removal impacts.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting stakeholder engagement and scope 3 removal impacts.

  • Standards, methods, uncertainty and reversals is reported accurately and completely.

    Risk The response omits, misclassifies or overstates standards, methods, uncertainty and reversals.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting standards, methods, uncertainty and reversals.

  • Boundary between value-chain removals and external carbon credits is reported accurately and completely.

    Risk The response omits, misclassifies or overstates boundary between value-chain removals and external carbon credits.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting boundary between value-chain removals and external carbon credits.

Evidence pack to prepare

Common reporting gaps

  • Calling tree planting, restoration or carbon capture a removal without atmospheric-removal evidence.
  • Using project type instead of a numerical storage-pool breakdown.
  • Classifying a supplier or external project as Scope 1 without sink and pool control.
  • Leaving sold or transferred removals in the Scope 1 total.
  • Omitting quantitative uncertainty, confidence level, reversals or monitoring.
  • Reporting impacts without the actions taken to manage them.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 102-9

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 → CardClimate change adaptation plan → CardJust transition → CardGHG emissions reduction targets and progress → CardBrowse all disclosures →

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