GRI 102 Climate Change 2025 | Material Topic Assessment Questionnaire

Publication date: 7 October 2026 | Type: Material topic assessment questionnaire example | Publisher: Captain International

Respondent and use instructions

This questionnaire contains 25 items in five groups. Select one rating for each item: 5 = extremely important | 4 = very important | 3 = moderately important | 2 = slightly important | 1 = not important at all. Intended respondents include internal management teams, suppliers, customers, local communities, workers, consultants, investors and other relevant stakeholders.

This is a climate-topic consultation example that retains the original item codes and wording. The 102-x codes are custom questionnaire identifiers; they are not official clause numbers or a clause-by-clause mapping to GRI 102: Climate Change 2025. Use survey ratings as stakeholder input. Material-topic decisions must still be based on the organization’s significant impacts on the economy, the environment and people, including human rights. Assess financial risks and opportunities separately under the applicable framework.

For formal disclosure requirements, consult GRI 102: Climate Change 2025 and GRI 3: Material Topics 2021.

Group 1 (Questions 1–5 | Identifying impacts, risks and opportunities)

1. 102-1-a | Identifying climate impacts How important is it for the company to identify and disclose positive and negative climate-related impacts across its own operations and supply chain, and establish internal management arrangements, to identify material climate topics, assess physical and transition risks, and respond to Taiwan’s sustainability disclosures, SBTi and IFRS S2 developments?
2. 102-1-b | Boundary for identifying climate risks and opportunities How important is it for the company to define the assessment boundary for climate risks and opportunities, distinguishing its own operations, upstream supply chain and downstream product-use phase, as a basis for materiality assessment and comprehensive value-chain climate reporting?
3. 102-1-c | Time horizons for climate impacts How important is it for the company to assess short-, medium- and long-term horizons (1–5 years, 5–10 years and over 10 years), and distinguish acute from chronic physical risks, when ranking material climate topics and planning long-term operations?
4. 102-1-d | Identifying and disclosing climate opportunities How important is it for the company to identify and disclose climate-related business opportunities—such as low-carbon products, renewable-energy procurement, carbon-management services and ecosystem services—and connect them to revenue and investment plans when balancing materiality and responding to investor information needs?
5. 102-1-e | Stakeholder perspectives on climate impacts How important is it for the company to include views from local communities, workers, suppliers, investors and other stakeholders when identifying climate impacts, and use them to support material-topic decisions and the completeness of the GRI 3 assessment?

Group 2 (Questions 6–10 | Greenhouse-gas inventory and disclosure)

6. 102-5-a | Scope 1 direct emissions inventory and disclosure How important is it for the company to inventory, verify and disclose Scope 1 emissions from its own operations, distinguish gas types and emission sources, and explain calculation assumptions and boundaries to identify direct-emission hotspots, plan reductions and respond to domestic greenhouse-gas rules and international disclosure requirements?
7. 102-5-b | Scope 2 indirect emissions inventory and disclosure How important is it for the company to inventory and disclose Scope 2 emissions from purchased electricity, steam and other energy, distinguish the location-based and market-based methods, and explain emission-factor selection to identify energy hotspots, procure renewable electricity and meet supply-chain expectations?
8. 102-6-a | Scope 3 value-chain emissions inventory and disclosure How important is it for the company to identify, calculate and disclose material Scope 3 categories—such as upstream materials, transport, product use and waste—and explain data limitations and estimates to locate supply-chain hotspots, engage suppliers and respond to international disclosure trends?
9. 102-6-b | Greenhouse-gas data quality and verification How important is it for the company to disclose data-quality controls, internal review and third-party assurance for its greenhouse-gas inventory, including data gaps, estimation limits and improvement plans, to strengthen confidence in the emissions data and material-topic assessment?
10. 102-6-c | Emissions trend analysis How important is it for the company to track annual greenhouse-gas emissions, explain drivers of increases or decreases—such as output, energy mix and operational expansion—and use the analysis to revisit material topics and adjust its decarbonization strategy?

Group 3 (Questions 11–15 | Targets, pathways and progress)

11. 102-4-a | Short-, medium- and long-term Scope 1, 2 and 3 targets How important is it for the company to set near-, medium- and long-term targets based on a 1.5°C science-based pathway, and disclose base years, coverage and progress for each scope while distinguishing actual reductions from carbon-credit use, to rank climate risks and respond to investors and stakeholders?
12. 102-4-b | Decarbonization pathway and action plans How important is it for the company to disclose actions, resources, schedules and expected emission reductions associated with its targets, so stakeholders can assess management results and the company’s ability to deliver its commitments?
13. 102-4-c | Carbon removals and credit use How important is it for the company to disclose the scale, project types and verification standards of carbon removals and offsets, distinguish actual reductions from offsets, and explain the role of credits in its overall strategy to assess materiality and address greenwashing concerns?
14. 102-4-d | Target review and revisions How important is it for the company to review targets periodically, update them when science or operating conditions change, and disclose the reasons for revisions to maintain effective climate-topic management and respond to SBTi requirements?
15. 102-4-e | Climate investment and financial resources How important is it for the company to disclose low-carbon transition capital expenditure, operating expenditure and financial risks, linked to its targets, to assess climate-related financial materiality and support board decisions?

Group 4 (Questions 16–20 | Adaptation, physical risks and transition)

16. 102-7-a | Climate adaptation and low-carbon transition strategy How important is it for the company to disclose adaptation plans for physical risks and low-carbon transition plans—including investment, product and service changes, operating-model adjustments and just-transition considerations—to assess climate materiality, strengthen resilience and meet supply-chain expectations?
17. 102-7-b | Physical-risk identification and resilience How important is it for the company to identify physical risks such as extreme rainfall, heat, drought and sea-level rise; assess the vulnerability of sites, facilities and suppliers; and disclose resilience measures to reduce disruption?
18. 102-7-c | Transition-risk assessment and management How important is it for the company to assess and disclose policy, legal, market and technology transition risks—such as carbon pricing, low-carbon rules and changing product demand—and related controls to understand long-term effects and rank material topics?
19. 102-7-d | Just transition in climate management How important is it for the company to assess impacts on workers and local communities in its climate transition strategy and disclose measures such as reskilling and mitigation of local effects, to assess social impacts and respond to international ESG disclosure trends?
20. 102-7-e | Climate transition of products and services How important is it for the company to assess and disclose the low-carbon transition of its products and services, including product carbon footprints, low-carbon product development and life-cycle climate impacts, to understand downstream impacts and respond to customer needs?

Group 5 (Questions 21–25 | Governance, cross-topic links and disclosure management)

21. 102-8-a | Climate-related financial, social and ecological impacts How important is it for the company to disclose climate-related financial effects, impacts on local communities and workers, and links between climate change and biodiversity, as evidence for material-topic assessment, TNFD-related nature disclosure and stakeholder information needs?
22. 102-8-b | Climate governance and oversight How important is it for the company to disclose board and senior-management oversight, allocation of responsibilities and periodic reviews, and integrate climate risks into enterprise risk management, to ensure leadership support and explain governance under GRI?
23. 102-8-c | Adverse climate impacts and remedies How important is it for the company to disclose climate-related adverse-impact events, grievance channels, corrective action and remedy, to revisit material topics, identify risk and respond to GRI impact-reporting expectations?
24. 102-8-d | Cross-assessment with other sustainability topics How important is it for the company to assess interactions between climate change and topics such as biodiversity, water and air pollution during materiality assessment, avoiding gaps caused by reviewing each topic in isolation?
25. 102-8-e | Quality and completeness of climate disclosures How important is it for the company to establish internal review, data collection and update processes that make climate information traceable and comparable, supporting annual material-topic assessment and alignment with Taiwan’s disclosure requirements and IFRS S2?

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