The Global Reporting Initiative (GRI) has launched a new tool to help organisations align their climate reporting using the GRI Standards with the United Nations’ standards for credible climate commitments, targets and transition plans.
The Integrity Matter Checklist, developed in partnership with the UN, offers businesses and investors a framework for reporting on climate action that utilises UN guidance aligned with science-based net zero pathways.
The checklist includes how organisations should report on efforts to cut greenhouse gas emissions, implement transition plans and reduce their investment in fossil fuels.
Robin Hodess, CEO of GRI, said: “COP30 raises expectations for global leadership on climate. 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.”
The checklist operationalises the recommendations of the UN High-Level Expert Group’s Integrity Matter report, which was updated for 2025 with a stocktake in advance of the COP30 Climate Summit.
The UN’s top climate officials have welcomed the new checklist as a way for companies to be more transparent in their climate goals.
Selwin Hart, Assistant Secretary-General for Climate Change at the UN, said: “The new GRI and HLEG Checklist gives companies practical, science-based guidance on how to align their commitments with the Paris Agreement – and to track real progress in a consistent way. Tools like this are critical to move from promises to credible delivery.”