The Global Reporting Initiative (GRI) announced the launch of the Integrity Matters Checklist, a new resource aimed at helping companies reporting using the GRI standards to align their climate commitments, transition plans and disclosures with the UN’s net zero guidance.

The new tool provides a mapping between the UN Integrity Matters report – which includes a series of recommendations for credible net zero pledges and considerations through various stages of progress towards achieving net zero goals – and the GRI Standards, including its recently launched climate change standard.

GRI Sustainability Reporting Standards are one of the most commonly accepted global standards for sustainability reporting by companies, developed to enable consistent reporting across companies and industries, providing clearer communication regarding sustainability matters to a broad range of stakeholders, including investors. Earlier this year, the GRI released its new finalized Climate Change (GRI 102) and Energy (GRI 103) standards, aimed at enabling companies to disclose on climate-related and energy management issues and impacts, and on how they are managing those impacts.

The UN Integrity Matters report was launched at the COP27 climate conference in 2022 by the UN High-Level Expert Group (HLEG) on the Net Zero Emissions Commitments of Non-State Entities to help develop stronger and clearer standards for net zero emissions pledges by non-State entities such as businesses, investors, cities, and regions, and to speed up their implementation. The report was recently updated ahead of the ongoing COP30 conference.

According to the GRI, the new tool provides a framework for reporting on climate action to operationalize the UN guidance on alignment with science-based net zero pathways, with the GRI Standards enabling organizations to report on all of the HLEG’s recommendations.

GRI CEO Robin Hodess said:

“We need companies to step up and commit to meaningful and verifiable climate action. With the Integrity Matters Checklist, we offer a tool to business – fully aligned with our new GRI 102 Climate Standard – to help make progress possible. Climate reporting delivers decision-useful data that is essential for companies to demonstrate integrity, matching their promises with action.”

Catherine McKenna, Chair of the UN High-Level Expert Group on Net Zero, added:

“My new report “Integrity Matters – Winning the Future” shows that in the last 12 months, corporate net zero targets are still growing across every region, especially in Asia and including in the United States. But the integrity of targets remains a significant issue. So, it’s great to see the new GRI 102 and Integrity Matters Checklist that can help companies transparently demonstrate how they are effectively planning and delivering the transition to net zero.”

Click here to access the GRI’s Integrity Matters Checklist.