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Appendix
102-4 GHG emissions reduction targets and progress
Disclosure no.
Disclosure title
Reference/location
Report short-, medium-, and long-term gross Scope 1, Scope 2, and Scope 3 GHG emissions reduction targets in metric tons of CO 2 equivalent and as a percentage of base year emissions, where: (i) targets are reported separately or Scopes 1 & 2 are combined; (ii) targets cover total emissions reported in 102-5 and 102-6; (iii) removals, trades, and avoided emissions are excluded. For each gross Scope 2 GHG emissions reduction target, report whether the targets use the location-based or market-based method. For each gross Scope 3 GHG emissions reduction target, list the Scope 3 categories covered by the targets. Explain how the gross GHG emissions reduction targets align with the latest scientific evidence on the effort needed to limit global warming to 1.5°C. For each gross GHG emissions reduction target, report the base year, including: (i) the rationale;
GRI 102: Climate Change 2025 102-1 Transition plan for climate change mitigation 102-1 a
Page 23-25 Page 49
102-4 a
Describe its transition plan, including policies and actions to mitigate climate change; Describe how the transition plan aligns with the latest scientific evidence on the global effort needed to limit global warming to 1.5C, including the source of the climate change-related scenarios used, and the methodologies and assumptions used to develop the transition plan; Report the governance bodies or individual roles responsible for overseeing and implementing the transition plan and their responsibilities;
Climate-related disclosure report
Climate-related disclosure report
102-1 b
Page 23 Page 49
102-4 c
Climate-related disclosure report Climate-related disclosure report
102-4 d
Page 24
102-1 d
102-4 f
Page 23
102-1 e
Describe how the transition plan is embedded in its business strategy;
Report the targets to achieve the transition plan and progress toward them, including: (i) GHG emissions reduction targets reported under Disclosure 102-4; (ii) targets to phase out fossil fuels, the base year, and standards, methodologies, and assumptions used to set the targets; (iii) other climate change mitigation targets, how these were set, what is covered, the base year, and their role within the transition plan;
102-4 h
(ii) base year emissions in metric tons of CO 2 e; (iii) context for significant changes/recalculations; (iv) previously reported base year emissions.
Page 24
Climate-related disclosure report
102-1 f
Report the progress toward each gross GHG emissions reduction target using the inventory method, in metric tons of CO 2 equivalent, and as a percentage of a base year emissions. For each gross GHG emissions reduction target, explain how the progress toward the target was achieved and whether it is due to: (i) the organization's initiatives; or (ii) other factors.
102-4 i
Page 24
102-2 Climate change adaptation plan
Page 10 , Climate-related disclosure report
Describe the impacts on people and the environment associated with its climate change-related risks and opportunities and how they were considered in the development of the adaptation plan. Describe its adaptation plan, including: • policies and actions to adapt to climate change; • the source of the climate change-related scenarios used, the temperature projection included in the scenarios, and the methodologies and assumptions used to develop the adaptation plan; • the governance bodies or individual roles responsible for overseeing and implementing the adaptation plan and their responsibilities; • the targets to achieve the adaptation plan and progress toward them; • how the adaptation plan aligns with just transition principles and how engagement with stakeholders informs its development and implementation.
102-4 j
Page 23
102-2 a
Page 23 Page 52
102-4 k
Report standards, methodologies, assumptions, and calculation tools used.
102-5 Scope 1 GHG emissions
Report gross Scope 1 GHG emissions in metric tons of CO 2 equivalent, and in the calculation: • exclude GHG removals, trades, and avoided emissions; • use 100-year GWP values from the latest IPCC assessment report.
Climate-related disclosure report
102-2 b
102-5 a
Page 24
Report the base year for the calculation, including: • context for recalculations; • previously reported base year emissions if recalculated.
Page 24 Page 52
102-5 d
Report the consolidation approach for Scope 1 GHG emissions that is consistently applied across Scope 1, Scope 2, and Scope 3 GHG emissions, whether equity share, financial control, or operational control.
102-5 e
Page 52
Geotab 2025 Sustainability and Impact Report 54
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