The Global Reporting Initiative (GRI) has launched a new tool to help companies and investors align their climate disclosures with the United Nations’ standards for credible net-zero commitments and transition plans.
The Integrity Matters Checklist, developed in partnership with the UN, maps the recommendations of the UN High-Level Expert Group (HLEG) on Net Zero Commitments — outlined in its flagship Integrity Matters report — to the GRI Standards, the world’s most widely used framework for sustainability reporting.
The new resource, endorsed by the United Nations, provides a practical framework for organisations to report on their climate targets, transition plans, and greenhouse gas (GHG) reduction efforts in line with science-based pathways. It also guides companies in disclosing how they are phasing out investments in fossil fuels and integrating just transition principles into their operations.
The checklist operationalises the recommendations of the HLEG’s Integrity Matters report, first launched at COP27 in Sharm el-Sheikh and newly updated for 2025 with a stocktake released at the C40 World Mayors Summit in Rio de Janeiro ahead of COP30.
According to GRI, the tool aligns with its newly updated GRI 102: Climate Change 2025 Standard, ensuring companies can disclose all elements of the UN’s integrity framework through their sustainability reports.
“COP30 raises expectations for global leadership on climate,” said Robin Hodess, CEO of GRI. “We need companies to step up and commit to meaningful and verifiable climate action. With the Integrity Matters Checklist, we offer a tool — 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 UN’s top climate officials have welcomed the checklist as a critical bridge between corporate climate ambition and transparency.
“The Secretary-General established the High-Level Expert Group on Net-Zero Commitments to ensure integrity, transparency and accountability in climate pledges,” said Selwin Hart, UN Assistant Secretary-General for Climate Change and Special Adviser to the Secretary-General on Climate Action and Just Transition. “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. And I welcome the strong focus on a just transition. The transition to net zero must be fair — or it will fail.”
The release also coincides with a renewed UN push for accountability in private-sector climate action. Catherine McKenna, Chair of the UN High-Level Expert Group on Net Zero, noted that while corporate net-zero targets are increasing, their integrity remains uneven.
“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 the United States. But the integrity of targets remains a significant issue. 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,” McKenna said.
Helena Viñes Fiestas, Co-Chair of the UN-PRI Taskforce on Net Zero Policy, added that while policy frameworks in G20 nations are beginning to converge with sustainability goals, stronger corporate disclosure and accountability remain vital.
“By operationalising the Integrity Matters recommendations, this Checklist can guide the world’s leading businesses toward greater transparency and provide investors and policymakers with the data needed to drive real impact,” she said.
Sanda Ojiambo, CEO and Executive Director of the UN Global Compact, said the tool would strengthen private-sector contributions to both the Paris Agreement and the 2030 Agenda for Sustainable Development.
“Credibility, transparency and accountability are integral to private-sector climate action,” Ojiambo said. “We expect the new GRI and Integrity Matters Checklist will help companies follow the UN guidance on net-zero pledges and accelerate their implementation.”
The Integrity Matters Checklist and GRI 102: Climate Change 2025 Standard are expected to be widely adopted by companies preparing enhanced disclosures around COP30 in Belém, Brazil, which started on November 10.