Climate plan implementation expenditure
Measurement answer
What this metric measures
Climate plan implementation expenditure is a source-independent sustainability result associated with GRI 102: Climate Change 2025. The reporting boundary, period, observation role, field units and required dimensions remain explicit.
Specification
Metric specification
- Result format
- Multi-field profile
- Unit
- Structured table — field-level units: Structured result - retain each source-reported field unit
- Reporting basis
- The annual reporting period, with target, base-year, baseline, prior-period and restated observations retaining their declared reference period.
- Aggregation
- Aggregate only compatible, non-overlapping observations with the same reporting entity, boundary, period, population, unit, denominator, classification and GRI edition. Recompute ratios from compatible components.
- Pillar
- Environmental
- Topic
- Climate risks, opportunities and financial effects
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
The reporting organization and the source-defined mitigation, adaptation, workforce, community or greenhouse-gas inventory population required by GRI 102: Climate Change 2025.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting Disclosureclimate-plan-implementation-expenditure
GRI 102: Climate Change 2025
- Publisher
- Global Reporting Initiative
- Edition
- GRI 102: Climate Change 2025; effective 1 January 2027
- Requirement
- Conditional
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- Disclosure 102-1-c, PDF page 7 | Disclosure 102-2-b-iii, PDF page 13
- Adopting DisclosureSource evidence
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- GRI 102: Climate Change 2025; effective 1 January 2027
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Disclosure 102-1-c, PDF page 7 | Disclosure 102-2-b-iii, PDF page 13
Value structure
Dimensions and units
- Unit
- Structured table — field-level units: Structured result - retain each source-reported field unit
- Reporting basis
- The annual reporting period, with target, base-year, baseline, prior-period and restated observations retaining their declared reference period.
Unit meaning: Each table field uses its stated unit. Retain the unit and scale stated for every component. Energy observations preserve the disclosed J or Wh multiple and conversion factor; current-period biogenic CO2 remains distinct from source-labeled base-year CO2e.
Table fields and units
- Plan type: mitigation transition, adaptation or integrated/shared
- Implementation expenditure amount and reporting currency
- Same-period total-expenditure denominator
- Implementation expenditure as a percentage of total expenditure
Published dimensions
- GRI requirements: 102-1-c, 102-2-b-iii
- Reporting entity and annual reporting period
- Source-defined population, boundary and dimensional breakdowns
- Future-effective GRI 2025 edition and early-adoption status
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
(N / D) x 100Report the numerator, denominator and resulting percentage for the same boundary and period; retain the plan type, employee population or affected-location population as applicable.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
N | Numerator | Implementation expenditure for the stated climate-plan type | Dimensionless |
D | Denominator | Total expenditure for the same reporting period | Dimensionless |
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 1 September 2026
GRI 102: Climate Change 2025
- Publisher
- Global Reporting Initiative
- Edition
- GRI 102: Climate Change 2025; effective 1 January 2027
- Locator
- Disclosure 102-1-c, PDF page 7 | Disclosure 102-2-b-iii, PDF page 13
Supports: Climate plan implementation expenditure is a quantitative result associated with 102-1-c, 102-2-b-iii under the stated conditional applicability.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: GRI 102: Climate Change 2025; effective 1 January 2027
- State the applicable GRI standard, disclosure fragment, edition and effective or early-adoption status.
- State the reporting entity, boundary, population, period, unit, denominator and required dimensional classifications.
- State estimation, energy conversion, restatement, omission and assurance status where applicable.
Record-specific limitations
- GRI 102 and GRI 103 become effective on 1 January 2027; predecessor editions remain historically applicable before that date and are not overwritten.
- Applicability is conditional on the topic being material and the disclosure being relevant; no minimum number of these disclosures is imposed.
- Guidance-only examples, optional presentation values, formula operands and dimension members are not additional metric identities.
- Comparability requires the same boundary, population, period, unit, denominator, classification and method.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.