Disclosure focus
This disclosure asks an organisation to explain whether it has a plan for moving its business toward lower greenhouse gas emissions and, if so, to describe the main features of that plan. The focus is on the practical route from current operations to a lower-carbon model, rather than a general statement of ambition. It should be clear what the organisation intends to do, over what timeframe, and how the plan connects to its climate objectives.
In practice, the reporting should cover the parts of the organisation that matter to the transition, not just a few visible sites or pilot projects. Readers should be able to see whether the plan applies across the full business, including relevant operations, assets and activities, and how far it is already being implemented. If the plan only covers selected locations or business units, that limitation should be made explicit.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 102-1 sub-elements (LRA working checklist)
Review the organisation’s own operations and value chain to identify where the topic creates the most significant effects, risks and opportunities.
Use that assessment to decide which parts of the business and which stages of the value chain need to be covered in the disclosure.
Explain any exclusions or limits in scope, and make clear why those boundaries were chosen.
Keep the scope decision under review so it remains aligned with the organisation’s actual impacts and exposure over time.
How to prepare it
1First, decide whether you have a transition plan to report. If you do, set out the plan itself in plain business language, covering the policies and actions you are using to cut climate impact. If you do not have one, prepare a clear explanation of why that is the case.
2Next, check that the plan is tied to the latest scientific basis you are using. Keep a short note of the source or basis you relied on so you can show how the plan was developed and assessed.
3Then identify who is responsible for oversight and delivery. Name the board-level group, committee, executive, or other role that monitors the plan and the people who carry out the work.
4After that, gather the figures and supporting records for implementation spend. Capture the total amount spent on carrying out the plan, and make sure the amount is ready to present in currency terms with a clear audit trail.
5Build the narrative around how the plan sits within the wider business model and what progress has been made. Include the targets linked to the plan, how far you have moved towards them, any emissions-reduction goals already reported elsewhere, any fossil-fuel phase-out targets with their base year and reference basis, and any other climate targets together with how they were set and what they are meant to achieve.
6Finally, review the wider context and document any relevant links or gaps. Explain how the plan reflects a fair transition approach and how affected groups were involved, describe the expected effects on people and the natural environment, note any links to public policy or lobbying positions, and check the completed disclosure against the official source so exclusions, changes, and wording are consistent.
Request the data
Request the climate transition plan evidence pack
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What evidence shows our climate transition plan, who owns it, how it is funded and governed, how it links to strategy and targets, and what impacts or policy alignment issues need to be described?
Use your organisation’s own terms first, then map them to the disclosure. For example, if you call this a decarbonisation roadmap, net zero plan, energy transition programme, or climate action plan internally, use that language in the request and in the evidence pack. Keep the ask in business terms that the owner already uses, then translate to the reporting disclosure during drafting.
Weak request
Please provide the transition plan disclosure evidence for GRI 102-1, including governance, alignment, targets, just transition, policy consistency, and any explanation if no plan exists.
Why it fails: It uses framework language that many owners will not recognise, so it is harder to route, harder to answer, and more likely to miss the actual internal documents and trackers that hold the evidence.
Better request
Please send the latest climate action / decarbonisation plan pack for [period] and [boundary], including the plan document, delivery owners, budget or spend, target tracker, strategy link, and any notes on people, community, biodiversity, or policy impacts. If there is no plan yet, send the reason and supporting papers.
Industry examples
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
Explain what you counted as the transition plan, how you defined related targets and oversight roles, and whether the figures reflect the reporting period, a cumulative total, or another basis.
Context note
Set out what the numbers show about how far the organisation has moved from planning into delivery, including where the plan sits in the wider business strategy and what the reported impacts mean in practice.
Fluctuation statement
If any figures changed materially, note the operational or strategic reasons behind the movement, such as revised actions, updated targets, changed spending, or a shift in implementation pace.
Content index entry
GRI 102-1 Transition plan for climate change mitigation — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 102-1 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner, wrong language
The request goes to a policy team or finance lead in framework terms, so the people who actually run the decarbonisation work never confirm the plan, targets, or progress in the organisation’s own language.
No clear boundary
The data pull mixes group-wide activity with site-level work, so it is never agreed which entities, operations, or projects belong inside the plan being collected.
Period mismatch
One team gives year-end figures while another uses a different cut-off or forecast date, so the evidence set does not line up to the same reporting period.
Mixed counting basis
Spend, target progress, and implementation status are gathered using different bases, so the numbers cannot be compared or rolled up cleanly.
Source labels lost
Original file names, system tags, and document references are stripped out during collation, so the team cannot trace each figure back to its first record.
Separate populations merged
Worker, community, Indigenous Peoples, and biodiversity impacts are combined into one list, which hides differences that should stay distinct for review.
Evidence metadata missing
The pack contains the figures but not the date, owner, version, or source note for each item, so reviewers cannot tell what was used or when it was captured.
No sign-off trail
Draft inputs are passed around by email without a named reviewer or approval record, so nobody can show who checked the data before it moved into the disclosure draft.
Where judgement is often needed
Setting the reporting boundary after a deal closes
Decide whether newly bought or sold operations sit inside the plan for the period, and explain any cut-off date, partial-year treatment, or restatement approach used.
Using one group-wide method across different countries
If local rules or business practices differ, apply a single internal basis where possible and disclose where country-level definitions, assumptions, or data sources are not fully comparable.
Including activities that sit near the edge of the plan
Make a clear call on whether borderline sites, products, or functions are treated as in-scope, then describe the rule used so readers can see why they were included or left out.
Choosing the date from which progress is measured
State the starting point used for targets and progress tracking, and explain if that date is a year-end snapshot, an average over time, or another internal reference point.
Mixing estimates with directly observed figures
Where actual spend is not available for every action, use estimates consistently, label them as such, and explain the basis and any material assumptions behind them.
Rounding the spend figure
Apply a consistent rounding approach to the total cost of carrying out the plan, and make sure the rounded figure still reconciles to the underlying records.
Aggregating sensitive workforce or community information
If naming or counting people would create privacy or safety issues, group the information at a higher level and explain the aggregation rule and any exclusions.
Handling overlapping roles for oversight and delivery
When the same person or committee both oversees and carries out parts of the plan, describe the split of responsibilities in plain terms so it is clear who does what.
Linking the plan to targets that use different baselines
If the plan draws on several target sets with different base years or methods, explain how they fit together and how progress is being compared across them.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Manufacturing
We have set our climate transition work into the way we run the business, with the board and its committees receiving regular updates while named executives carry day-to-day delivery. Our plan covers policy changes, operational actions, and spending of 42 million in the year, with 18 million on energy efficiency, 14 million on electrification, and 10 million on supplier and workforce measures; the split is internally consistent and the total is not exceeded. - The plan is tied to the latest climate science we use for our pathway, includes a 2030 emissions cut target of 45% from a 2020 base year, and also includes a managed exit from thermal coal by 2035 using recognised sector guidance. - We report progress against the delivery milestones, including the emissions goal disclosed under 102-4, and we have set additional energy-intensity and renewable-power targets through our internal planning process. - We have assessed likely effects on workers, local communities, Indigenous Peoples, and biodiversity, and we are using consultation, retraining, site planning, and habitat measures to reduce harm; our public affairs and lobbying positions are checked against the same climate direction so they do not work against the plan.
This synthetic example shows how a reporter can describe climate transition governance, strategy integration, spending, targets, social and environmental impacts, and policy alignment in one concise narrative.
Illustrative (synthetic) example — Retail and logistics
Our transition programme is built into commercial planning, capital allocation, and procurement, with oversight by the board, the audit committee, and operational leads. In the reporting year we spent 27 million on delivery, made up of 9 million for fleet changes, 8 million for building upgrades, 6 million for supplier support, and 4 million for training and change management; the figures add up to the total. - The pathway is based on current climate science, includes a 50% cut in operational emissions by 2030 from a 2019 base year, and sets a plan to end use of unabated diesel in our owned fleet by 2032 using recognised technical standards. - We also track a packaging-waste reduction target and a renewable-electricity target, both set through our planning cycle, and we disclose progress against the emissions target reported under 102-4. - We have considered effects on employees, contractors, nearby communities, and Indigenous Peoples, plus land and habitat impacts from site changes; engagement with those groups has shaped the plan, and our policy advocacy is reviewed so it stays consistent with the same direction of travel.
This synthetic example shows a different sector using the same disclosure points, with distinct targets, spending lines, and stakeholder impacts while keeping the narrative internally consistent.
How companies report GRI 102-1 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Tata AutoComp Systems Limited
Automobiles and Components · India · 2025
Tata AutoComp Systems Limited’s 2025 sustainability report includes a covered datapoint on its transition toward 100% renewable energy, aligning with the Tata Group’s Aalingana goals, as noted on page 60. The report also states on page 74 that no significant negative impacts on biodiversity were identified during the reporting period, supported by a risk assessment. However, several narrative items remain unclear or not found, including detailed human rights training disclosures (p.14), specific monetary values, and comprehensive methodology explanations, indicating gaps in the report’s coverage of these aspects.
Kasikornbank Public Company Limited
Banks / Diverse Financials / Insurance · Thailand · 2025
Kasikornbank Public Company Limited’s 2025 Sustainability Report includes a reference to a transition plan for climate change mitigation, noted on page 86, though the disclosure is unclear and lacks detailed narrative (p.86). The report also mentions related policies and commitments concerning energy consumption and environmental conservation, with pointers to pages 99-100, 103, 114, and 120, but no explicit or comprehensive narrative for several required items is found. Notably, no monetary values or detailed descriptions for many narrative items are provided, and several datapoints remain entirely unaddressed or missing from the report.
Valterra Platinum
Mining — Rare Minerals / Precious Metals / Gems · South Africa · 2025
Valterra Platinum’s Sustainability Report 2025 partially covers its climate change transition plan, mentioning issues mapping, roles and responsibilities, engagement approach, and milestones and targets on page 89. There is related but unclear context on climate resilience and Scope 1 and 2 GHG emissions on page 29, without a clear headline value or detailed methodology. Several narrative items, including monetary values and specific disclosures on adaptation measures, are not found in the report.
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Scenarios to work through
A group has a written climate shift plan covering energy use, fleet changes and supplier actions. The draft report mentions the plan, but it does not yet show how those actions fit with the wider company strategy.
QShould the report present the climate shift plan as part of the business strategy, or can it sit in a separate section with no link back to strategy?
Reveal model answer →Hide answer ↑It should be shown as part of the business strategy, not treated as a stand-alone add-on. The preparer should make the connection clear in the narrative so a reader can see that the climate actions are built into how the business plans to operate and invest.
Why this matters · The plan needs to be presented as part of the organisation’s wider strategy, not as an isolated sustainability note.
A manufacturer has set a 2030 emissions cut target and a separate target to stop using coal in one site by 2028. The team has the target dates and a short note on how the targets were agreed, but it has not yet checked whether the emissions target is the same one used in the separate emissions disclosure.
QWhat should the preparer do before finalising the targets section: keep the targets as drafted, or check that the emissions target matches the one reported elsewhere and that the other climate targets are explained properly?
Reveal model answer →Hide answer ↑The preparer should check consistency with the emissions reduction target used in the separate emissions disclosure, and then explain any other climate targets in plain terms: how they were set, what they are meant to achieve, and how progress is being tracked. The fossil-fuel phase-out target should also be described with its base year and the standards or criteria used to set it.
Why this matters · Targets need to be internally consistent and explained clearly, including how they were set and how progress is measured.
A company has spent £2.4 million on heat pumps, process changes and staff training to deliver its climate shift plan. The finance team can split the spend by project, but the sustainability draft only says the plan is underway and gives no total figure.
QShould the report include the total spend on carrying out the plan, or is a project-by-project narrative enough?
Reveal model answer →Hide answer ↑The report should include the total amount spent on implementing the plan, using a single currency figure that covers the full period being reported. A project-by-project narrative can support the figure, but it does not replace the need for the total expenditure.
Why this matters · A total implementation cost is needed, not just a description of individual projects.
A utility has a transition plan that includes closing one fossil-fuel asset, retraining workers and changing land use at a former site. The draft report says the plan is aligned with a fair transition approach, but it does not mention consultation with workers, local communities or environmental impacts.
QWhat should the preparer check before sign-off: is a general statement about fairness enough, or must the report also show how people and environmental impacts were considered and how engagement took place?
Reveal model answer →Hide answer ↑The preparer should show both the fairness approach and the engagement behind it. The report should explain how affected groups were involved and how the plan addresses likely effects on workers, communities, Indigenous Peoples where relevant, and biodiversity or other environmental impacts.
Why this matters · A fair transition statement needs supporting detail on engagement and on the main people and environmental effects of the plan.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
For GRI 102-1 Climate Change, what should I gather before I start drafting the disclosure on the transition plan summary?+−
Use the page’s plain-language explainer and the step-by-step preparation section to scope the disclosure, then collect the listed datapoints that apply. The page also points you to the workbook and evidence pack so you can organise the information before drafting.
How do I decide the scope and methodology for GRI 102-1 Climate Change using this page?+−
The page gives a step-by-step ‘how to prepare’ section and a scientific basis check to help you test whether the approach is coherent. It also flags policy alignment, strategy integration and no-plan explanation as datapoints to consider when setting the method.
What data owners should I involve for the GRI 102-1 Climate Change disclosure?+−
The page points to oversight responsibilities, plan delivery spend, targets and progress, and people impact groups, so you will usually need input from strategy, finance, HR and any team holding emissions or transition-plan data. Use the workbook to assign ownership and track who provides each item.
What evidence do I need to keep for assurance-ready GRI 102-1 Climate Change reporting?+−
The page includes an evidence pack with five items and six assurance claims to verify, each framed around claim, risk and evidence. That is the main starting point for building an assurance file that shows how the disclosure was prepared and checked.
What are the most common mistakes to avoid when preparing the GRI 102-1 Climate Change disclosure?+−
The page has a section on common reporting gaps and mistakes, so use that as a pre-submission check. In practice, it is there to help you spot missing datapoints, weak evidence and gaps between the narrative and the underlying plan.
How do I use the Prep & Assurance workbook for GRI 102-1 Climate Change?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the disclosure, evidence and assurance checks. Use it alongside the step-by-step preparation section and the evidence pack to turn source data into a draft.
What should the draft output for GRI 102-1 Climate Change include?+−
The page’s draft-output section suggests visualisation ideas, narrative starters and a content-index line. Use those to turn the collected data into a readable draft rather than a list of disconnected facts.
Does the GRI 102-1 Climate Change page give an exact ESRS or IFRS mapping?+−
No. The page says no one-to-one ESRS/IFRS equivalent is asserted, so it should be used as practitioner guidance for this disclosure rather than as a mapping tool.
What does the synthetic example on GRI 102-1 Climate Change help me with?+−
The page includes synthetic illustrative example disclosures, including a quantitative table where relevant, so you can see how the disclosure might look in practice. The examples are for learning only and should be adapted to your own data.
How do I handle a no-plan explanation in GRI 102-1 Climate Change?+−
The page lists no-plan explanation as one of the datapoints to prepare, so you should be ready to explain the position clearly if there is no transition plan. Keep the explanation aligned with the rest of the narrative and evidence pack.
What should I check about targets and progress for GRI 102-1 Climate Change?+−
The page highlights targets and progress, emissions reduction targets, fossil fuel exit targets and other mitigation targets as separate datapoints to prepare. That means you should collect the target type, current progress and supporting evidence before drafting.
More questions this page can help with
GRI 102-1 Climate Change workbook download: what is in the Prep & Assurance workbook and how do I use it?GRI 102-1 Climate Change evidence pack: what five items should I include for assurance readiness?GRI 102-1 Climate Change common mistakes: what reporting gaps does the page warn about?GRI 102-1 Climate Change synthetic example: how should I read the illustrative disclosure and data table?GRI 102-1 Climate Change draft output: what narrative starters and visualisation ideas are suggested?GRI 102-1 Climate Change transition plan summary: what data points should I collect first?GRI 102-1 Climate Change scientific basis check: how do I use it in practice?GRI 102-1 Climate Change oversight responsibilities: who should own the disclosure inputs?GRI 102-1 Climate Change just transition engagement: what evidence should I look for?GRI 102-1 Climate Change biodiversity effects: how should I capture this in the disclosure?GRI 102-1 Climate Change policy alignment: what should I check before drafting?GRI 102-1 Climate Change from company reports: how can I use the linked published reports as examples?
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