The new Climate, Energy and Biodiversity Standards

GRI has rebuilt its environmental topic layer. Biodiversity (GRI 101), Climate Change (GRI 102) and Energy (GRI 103) replace the older 300-series architecture on staggered effective dates, and each one asks for data most reporting teams do not hold yet. This pillar tracks what changed, when each standard bites, and what has to be collected before it does.

Level 2

Articles in this pillar

GRI 103: Energy 2025 — what changes from GRI 302

A transition guide to the new energy-impact architecture, expanded value-chain reporting and the data that has to exist before 2027.

Comparison · 9 min GRI 101: Biodiversity 2024 - Complete Guide for 2026 Reporting

How to build location-specific biodiversity evidence across operations, supply chains, ecosystem condition and affected people

Explainer · 10 min GRI 101 Biodiversity Site and Supply-Chain Data: How to Prepare Location-Specific Evidence

A practical data-readiness guide for site inventories, geographic coordinates, sensitive locations, direct drivers, ecosystem condition, sourcing regions and downstream impacts.

Explainer · 16 min GRI 101 Mitigation Hierarchy

Restoration, rehabilitation and biodiversity offsets explained

Decision guide · 17 min GRI 102: Climate Change 2025 - What Changes and How to Prepare for 2027

From legacy GRI 201-2 and GRI 305 disclosures to plans, just transition, gross emissions, removals and carbon credits

Explainer · 9 min GRI 102 Transition Plans and Just Transition: What Companies Need to Disclose

A practitioner guide to climate impacts, transition and adaptation plans, targets, expenditure, affected workers and communities, data gaps and credible disclosure where …

Explainer · 13 min GRI 102 Scope 3 Reporting: Categories, Data Hierarchy and Supplier Estimates

A practitioner guide to screening all 15 categories, choosing defensible methods and building a credible improvement plan when value-chain data are incomplete

Explainer · 23 min GRI 103 Energy Consumption and Reporting Boundaries: A Practical Data Guide

A controlled data model for fuel, purchased energy, renewable and non-renewable sources, self-generation, value-chain estimates, intensity, reductions and multi-site reconciliation.

Explainer · 14 min GRI 103 Renewable Energy Claims

Certificates, supplier data and reporting choices

Decision guide · 18 min

Framework references

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Certified GRI Standards Training

This page settles one disclosure. The GRI Standards Certified Training — two live days, taken as a bundle with an ESRS course — walks the whole cycle: material topics, datapoints, evidence, the Content Index and assurance readiness, with exercises on your own data.

Available as two live training days online or on-site in London, bundled with an ESRS course.

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