The Integrity Matters Checklist aims to help companies and investors align their climate disclosures with the UN’s standards for credible net-zero commitments and transition plans, reinforcing the private sector’s role in meeting the Paris Agreement and the 2030 Agenda for Sustainable Development.
Tool to operationalise UN climate integrity framework
Developed in partnership with the UN, the Integrity Matters Checklist maps recommendations from the UN High-Level Expert Group (HLEG) on Net Zero Commitments—originally introduced in its “Integrity Matters” report—to GRI’s sustainability reporting standards. The tool provides practical guidance for organisations to report on greenhouse gas (GHG) reduction targets, transition plans, and fossil-fuel phase-outs, while integrating principles of a just transition across operations.
Alignment with updated GRI Climate Standard
The checklist complements GRI’s newly updated “GRI 102: Climate Change 2025 Standard”, ensuring that corporate climate reports cover all elements of the UN’s integrity framework. Robin Hodess, CEO of GRI, emphasised that “climate reporting delivers decision-useful data essential for companies to demonstrate integrity, matching promises with action.” The release of the tool coincides with preparations for COP30 in Belém, Brazil, reflecting growing global scrutiny of private-sector climate performance.
UN officials welcome stronger accountability measures
UN Assistant Secretary-General for Climate Change Selwin Hart described the checklist as a “bridge between ambition and transparency,” stressing that credible net-zero targets must be measurable and fair. Catherine McKenna, Chair of the UN High-Level Expert Group, observed that while corporate pledges are rising globally, integrity remains inconsistent. She said the new checklist provides a transparent mechanism for companies to demonstrate credible delivery of climate goals.
Exam Oriented Facts
- The Integrity Matters Checklist was launched by the Global Reporting Initiative (GRI) on November 10, 2025.
- The tool aligns with the UN’s High-Level Expert Group (HLEG) recommendations on net-zero commitments.
- It supports implementation of the Paris Agreement and the 2030 Agenda for Sustainable Development.
- It complements the updated GRI 102: Climate Change 2025 Standard.
Strengthening corporate role in climate transition
Sanda Ojiambo, CEO of the UN Global Compact, said the initiative would enhance the private sector’s contribution to global climate goals by promoting credibility, transparency and accountability. Helena Viñes Fiestas of the UN-PRI Taskforce on Net Zero Policy added that by translating integrity principles into practice, the checklist would guide leading corporations toward verifiable, science-based progress. The tool is expected to see widespread adoption as firms prepare for enhanced disclosure requirements ahead of COP30.
