GRI 102: Climate Change 2025
The GRI Topic Standard for reporting an organisation’s climate-change impacts, transition plans, targets, adaptation and just-transition considerations.
Key Matters and Considerations in ESG
It becomes effective on 1 January 2027 and is designed to complement IFRS S2 while retaining GRI’s impact perspective.
About GreenCo
GreenCo is a professional ESG advisory firm accredited with ISO 9001 in the Provision of ESG/Sustainability Reporting, Sustainability and Climate Disclosures and GHG Accounting Advisory Services. Established in 2016, we were born to tackle ESG and climate risk management challenges. GreenCo has a professional team consists of talents with multiple backgrounds with
- PhD
- Practitioner Member of the Institute of Sustainability and Environmental Professionals (ISEP)
- CFA (the CFA Institute) and Certificate in ESG Investing
- EFFAS Certified ESG Analyst (CESGA)
- GRI Certified Sustainability Professional
- Certified Public Accountant (for assurance in accordance with ISAE 3000)
- Member of Global Association of Risk Professionals
- Master’s degree in envirnomental science
GreenCo has solid track record in ESG advisory for over 60 listed companies in Hong Kong, Mainland China, Singapore and Korea, covering all industries under the Hang Seng Industry Classification System.


