GRI

How they are organized

The GRI Standards are issued by the Global Sustainability Standards Board. They come in three groups: universal, which apply to every organization; sector; and topic, one per subject.

What they ask on emissions

Today the standard is GRI 305: Emissions 2016. Its disclosures 305-1, 305-2 and 305-3 ask for Scope 1, 2 and 3 emissions.

What changes in 2027

GRI 102: Climate Change 2025 is effective for reports published on or after January 1, 2027. It supersedes disclosures 305-1 to 305-5. In the new standard emissions move to disclosures 102-5, 102-6 and 102-7, alongside others on targets, removals and carbon credits.

GRI 103: Energy 2025 takes effect on the same date.

If your report comes out in 2027, check which of the two applies before building the index.

In Chile

NCG 461 mentions GRI as an example when explaining how to build the content index of the annual report. It does not require it. The metrics it does require by industry are SASB's.

Source: GRI 102: Climate Change 2025 and GRI 305: Emissions 2016.