The Global Reporting Initiative (GRI) is an independent, international non-profit organization that develops the world’s most widely used sustainability reporting standards. Headquartered in the Netherlands, GRI uses a multi-stakeholder approach — working with businesses, civil society, labour groups and investors — to create reporting standards that are consistent, comparable and globally recognised. As climate expectations have evolved, GRI identified the need for stronger and more detailed guidance to support high-quality climate reporting. This led to the release of two major updates in June 2025 — GRI 102: Climate Change 2025 and GRI 103: Energy 2025 — aligning more closely with global frameworks such as the GHG Protocol. With COP30 approaching and global scrutiny rising, companies are increasingly expected to demonstrate clear, evidence-based progress. The Integrity Matters Checklist was developed to help companies meet these expectations with greater consistency and integrity.
The Integrity Matters Checklist is a practical guidance tool launched by GRI on 10 November 2025, developed in collaboration with the UN High-Level Expert Group on Net-Zero Commitments (HLEG). It provides companies with a clear, step-by-step approach to strengthening the quality and credibility of their climate disclosures. The HLEG set global criteria for what credible, science-aligned net-zero commitments should include. However, many companies have struggled to translate those principles into consistent and actionable reporting practices. The checklist addresses this gap by converting the HLEG’s recommendations into specific actions mapped directly to the relevant GRI Standards. It helps companies evaluate the completeness of their disclosures, identify reporting gaps and improve the reliability of their transition plans and emissions data.
Companies need a consistent foundation to demonstrate that their climate commitments are transparent, trustworthy and backed by real implementation plans. The Integrity Matters Checklist strengthens climate reporting in several important ways:
Ensures full reporting of greenhouse gas emissions, including Scope 1, Scope 2 and any significant Scope 3 emissions across the value chain.
Outlines operational and financial strategies for delivering measurable emissions reductions.
Demonstrates how investment and expenditure decisions support decarbonization, including the phase-down of fossil-fuel-related activities.
Ensures that climate action protects workers, communities and Indigenous peoples.
Produces climate information that is verifiable, comparable and genuinely useful for investors, policymakers and other stakeholders.
Aligns disclosures with GRI 102: Climate Change 2025 and the UN HLEG guidance, creating a unified basis for climate reporting.
Positions early adopters to meet rising expectations as climate reporting becomes more aligned and more closely monitored.
Together, these elements help companies transform climate ambition into climate integrity — strengthening stakeholder trust and demonstrating meaningful progress.
As global expectations around climate integrity tighten, organizations need practical support to operationalize frameworks like the Integrity Matters Checklist. Cognitud helps companies align their climate disclosures with leading standards including GRI, HLEG, and the GHG Protocol, while also strengthening data quality, governance, and internal controls to ensure credible reporting. We assist businesses in evaluating fossil-fuel exposure, assessing whether capital allocation reflects climate commitments, and building science-based transition pathways that stand up to investor and regulatory scrutiny. Our work also integrates just transition considerations into climate strategy, helping organizations approach decarbonization with both ambition and equity. Our goal is to help companies move from high-level commitments to accountable, evidence-based action. As climate integrity becomes non-negotiable, those who adopt the Integrity Matters Checklist early will be best positioned to demonstrate leadership in the next era of transparent and science-driven sustainability reporting.
Abhigyan Gupta
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Scope 3 emissions are indirect greenhouse gas emissions that occur across a company’s value chain, such as purchased goods, transportation, waste, business travel, and product use. They often represent the largest share of a company’s carbon footprint.
The Greenhouse Gas (GHG) Protocol is the world’s leading framework for measuring and managing greenhouse gas emissions. It provides standards for calculating Scope 1, Scope 2, and Scope 3 emissions, and is widely used by companies, governments, and sustainability practitioners.
Emissions are measured by collecting activity data (such as energy use, fuel consumption, or purchased materials) and applying appropriate emission factors. Tools and standards like the GHG Protocol, ISO 14064, and national inventories guide accurate calculation of carbon footprints.
GRI provides internationally recognized sustainability reporting standards that help organizations disclose their environmental, social, and governance (ESG) impacts. Its function is to improve transparency, comparability, and accountability in sustainability reporting worldwide.
Climate accountability matters because it ensures organizations take responsibility for their environmental impacts. Transparent measurement and reporting encourage real emissions reductions, help track progress toward climate goals, reduce greenwashing, and drive meaningful global climate action.
