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GRI 305: Emissions · 2016

Disclosure GRI 305-1

Direct (Scope 1) GHG emissions

Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.

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Reviewed by Dr Ross Kurinko · GRI Certified Trainer LRA educational guidance · Not issued or endorsed by GRI

To prepare this disclosure

16datapoints↓ 6claims to verify↓ 5evidence areas↓ 3report examples↓

Disclosure focus

This disclosure asks an organisation to report the greenhouse gas emissions it produces directly from sources it controls or operates. In practice, that means the emissions from its own activities and assets, rather than emissions created by suppliers, customers, or other parts of the value chain.

The practical focus is on completeness across the organisation’s direct operations, not just a few flagship sites. A useful report should cover the full set of relevant direct emission sources and explain the basis used to identify and include them, so readers can see whether the figure reflects the whole business or only selected locations.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.

Before you start

A quick mental checklist before you prepare this disclosure — tick each as you settle it.

Have you decided which owned or controlled operations, sites and activities sit inside this emissions total, and which do not? Are you clear whether the figure is for the current reporting period, the chosen base year, or both? Can every number be traced back to a named source, calculation file or meter record? Have you fixed the gases, emission factors and warming values you will use, so the method is consistent throughout? If you are using a base year, have you settled the dates, the reason for that year, and whether any later changes mean you need to restate it? Have you checked whether any offsets were used against the target, and if so, what type, amount and scheme they belong to?

Preparation

Key datapoints to prepare

Datapoint What to capture Evidence hint Owner

Offsets used State whether any offsets were applied when assessing progress against the emissions target. Target-setting file, emissions reduction plan, and any offset register or retirement records. Sustainability / Climate

Offset type Describe the kind of offset used, using the organisation’s own classification. Offset purchase records, project documentation, or registry entries showing the offset category. Sustainability / Climate

Offset amount Record the quantity of offsets used, in tonnes of carbon dioxide equivalent. Retirement certificates, registry statements, or calculation workbook supporting the reported amount. Sustainability / Climate

Offset scheme Name the programme, standard, or scheme the offsets belong to. Project documentation, registry listing, or supplier paperwork identifying the offset scheme. Sustainability / Climate

Scope 1 emissions Capture the organisation’s direct emissions from sources it controls, reported as a total in tonnes of carbon dioxide equivalent. GHG inventory workbook, fuel and process activity data, and consolidation notes. Sustainability / Climate

Included gases List which greenhouse gases were included in the emissions calculation. Calculation methodology, inventory boundary notes, and emissions factor documentation. Sustainability / Climate

Biogenic CO2 Record the amount of carbon dioxide from biological sources, reported separately in tonnes of carbon dioxide equivalent. Inventory workbook, activity data, and any separate biogenic emissions schedule. Sustainability / Climate

Base year start Capture the first date of the chosen baseline period. Baseline emissions file, target-setting documentation, or board-approved climate plan. Sustainability / Climate

Base year end Capture the last date of the chosen baseline period. Baseline emissions file, target-setting documentation, or board-approved climate plan. Sustainability / Climate

Base year rationale Explain why that baseline period was selected. Target-setting memo, climate strategy paper, or governance approval pack. Sustainability / Climate

Base year emissions Record the emissions total for the baseline period, in tonnes of carbon dioxide equivalent. Archived baseline inventory, prior-year emissions report, or recalculation workbook. Sustainability / Climate

Recalculation trigger Describe the event or change that led to revising the baseline emissions figure. Change log, acquisition/divestment papers, methodology update note, or recalculation memo. Sustainability / Climate

Factor source Identify where the emissions factors came from. Methodology file, factor library, supplier data pack, or published source reference. Sustainability / Climate

GWP source State the warming potential values used, or point to the source that provides them. Calculation methodology, factor table, or reference document used in the inventory. Sustainability / Climate

Boundary method Record how emissions were brought together for reporting, including the consolidation basis used. Group reporting policy, boundary memo, and consolidation worksheet. Sustainability / Climate

Calculation method Describe the standards, methods, assumptions, and tools used to calculate the emissions figure. Inventory methodology, assumptions log, calculation model, and tool version control. Sustainability / Climate

＋ Show GRI 305-1 sub-elements (LRA working checklist)

How to prepare it

1Set the reporting boundary first: decide which operations, sites, and entities sit inside the emissions total, and record the consolidation approach you used so the figure can be traced back to the chosen organisational scope.

2Define the calculation basis before gathering numbers: list the gases included, the emission factors and warming values used or referenced, plus the standards, methods, assumptions, and tools applied so the result can be reproduced.

3Collect the activity and source evidence for the year under review, then calculate and retain the gross direct emissions figure in tonnes of carbon dioxide equivalent, together with any biogenic carbon dioxide amount reported separately.

4If you use a baseline year, capture its start and end dates, explain why that year was selected, and keep the baseline emissions figure on file so the comparison point is clear.

5Document any material shifts that led you to recalculate the baseline, and keep the context for those changes alongside the revised baseline figure so reviewers can see what changed and why.

6Check whether any offsets were used against the emissions target, and if so, record the offset type, the quantity, and the scheme or criteria they sit within; then compare the final pack with the official source to confirm every required item is present and consistent.

Request the data

Request the direct emissions data from the site / utilities owner

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

What is the organisation’s direct fuel-and-process emissions total for the reporting period, and what supporting details are needed to explain the calculation and any base-year updates?

Use your organisation’s own names for the team, systems, sites, fuels, and emissions categories first, then map them to the reporting disclosure when you prepare the pack. Keep the ask in day-to-day operational language, and check the source guidance before sign-off.

Weak request

Please provide the Scope 1 GHG emissions disclosure data, including all required elements, for the reporting period.

Why it fails: It uses framework language that many operational owners will not use day to day, so it is easy to miss the right source files and the people who actually hold the data. It also does not say which systems, sites, fuels, or supporting notes are needed, so the reply may come back as a single number with no audit trail.

Better request

Please send the direct fuel-and-process emissions pack for [reporting period] for [sites/assets]. Include the total, the gases counted, the factor source, the calculation method/tool, any biogenic carbon dioxide, any base-year details or restatements, and any offset or credit information. Use your normal internal labels and attach the working file and source evidence.

Formal email template

Subject: Request for emissions data and supporting notes for [reporting period]

Hi [name/team],

I’m pulling together the emissions pack for [reporting period] and need the data and evidence from your area for [sites/assets/processes].

Please send:
- the total direct emissions figure for [reporting period]
- the gases included in your calculation
- the calculation file or extract showing how the total was built up
- the source of the emission factors and any global warming values used
- the basis used for the boundary and consolidation approach
- any notes on base-year start/end dates, the reason that base year was chosen, the base-year total, and any restatements or recalculations
- any information on offsets or credits linked to the emissions story, including type, amount, and the scheme or programme they sit within
- any notes on biogenic carbon dioxide, if relevant
- the standards, methods, assumptions, and tools used

If helpful, please return this in the table below and attach the supporting files. Please use your own internal terms where possible, then I’ll map them to the reporting disclosure.

Thanks,
[preparer name]

Short Teams / Slack version

Hi [name/team] — could you send the emissions figures and backup for [reporting period] for [sites/assets]? I need the total, the gases included, the factor source, the calculation method/tool, any base-year details or restatements, and any offset/credit notes. Please use your usual internal labels and attach the source file(s). Thanks, [name]

Industry examples

Manufacturing

Context. A plant team holds boiler, kiln, and backup generator data in an energy workbook and maintenance logs.

Adapted request. Please send the plant emissions pack for [reporting period] covering boilers, kilns, generators, and any other on-site fuel use. Include the total emissions, gases counted, factor source, calculation method, biogenic carbon dioxide if any, and any base-year restatement notes.

Example response. Plant workbook v7; reporting period 1 Jan 2025 to 31 Dec 2025; gases counted: carbon dioxide, methane, nitrous oxide; gross direct emissions total: 18,420 tCO2e; biogenic CO2: 1,150 tCO2e; factor source: 2025 government factors; method: metered fuel plus invoice back-up; base-year note: 2020 base year restated after line upgrade.

Transport / Logistics

Context. Fleet and depot operations are managed through fuel cards, telematics, and depot meter reads.

Adapted request. Please send the fleet and depot emissions pack for [reporting period] covering diesel, petrol, LPG, and any refrigerant losses you track internally. Include the total, the gases included, the factor source, the calculation method, and any notes on offsets or credits linked to the emissions story.

Example response. Fleet emissions file Q4 2025; reporting period 1 Jan 2025 to 31 Dec 2025; gases counted: carbon dioxide, methane, nitrous oxide, HFCs; gross direct emissions total: 6,280 tCO2e; offsets used: no; factor source: government conversion factors and supplier refrigerant data; method: fuel card data, depot meter reads, and telematics estimates.

Draft your disclosure

Notes that turn data into a disclosure

LRA training templates — adapt them to your organisation, and check the official source before sign-off.

Method note

Explain which direct-emissions gases were included, where the factor data and warming values came from, whether any biogenic carbon dioxide was treated separately, and if offsets were used to support targets, what type they were and under which scheme they sat.

Context note

Set out the reference-period dates, why that period was chosen, the emissions figure for that period, and the current direct-emissions total so readers can understand the basis for comparison.

Fluctuation statement

If the emissions figure changed materially, describe the operational or methodological trigger that led to a recalculation of the reference-period number and note how that affected the reported trend.

Content index entry

GRI 305-1 Direct (Scope 1) GHG emissions — [location / page] / [notes]

Download Centre

Preparation tools & forms

Professional preparation tools for GRI 305-1 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.

Free · Community members

01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Assurance readiness

For each claim, check the evidence

ClaimRiskEvidence to check

I checked whether any carbon credits or similar instruments were used to bridge the gap against the reported target, and I kept the supporting records for that decision.An assurer will probe whether the figure has been presented as if it were achieved without relying on offsets, when in fact some or all of the result was supported by them.Target-setting papers; offset purchase or retirement records; internal approval notes; the final calculation file showing how any credits were treated; published wording that distinguishes the underlying figure from any offset-supported position.

I separated out the kind of offset instrument used so the published figure is backed by a clear description rather than a generic label.The assurer may question whether the offset category has been described too loosely, making it hard to tell what was actually used.Supplier certificates or registry entries; contract terms; project documentation; internal summary of instrument type; reconciliation between the instrument description and the published statement.

I retained the quantity evidence for the offset position and tied it back to the final reported number.The assurer will test whether the amount disclosed is traceable, complete, and mathematically consistent with the underlying records.Quantity schedules; registry statements; invoices; retirement confirmations; working papers showing any conversions, aggregation, or rounding; check that the disclosed amount matches the source documents.

I recorded which programme or rule set the offsets sit under, so the disclosure can be traced to the relevant scheme rather than an unsupported claim.The assurer may challenge whether the offsets are linked to a real scheme or criterion, and whether that link is evidenced rather than asserted.Scheme documentation; registry or programme rules; project registration details; certificates; internal note explaining the basis for linking the offsets to the named scheme or criteria.

I compiled the direct-emissions figure from the operations we included in the boundary and kept the consolidation logic that explains why those sites were in scope.The assurer will probe whether the boundary was applied consistently and whether any sites, entities, or activities were wrongly included or left out.Boundary memo; entity list; site inventory; consolidation policy; source data from meters, fuel logs, or operational systems; reconciliation between included operations and the final figure.

I used the gas list that was applied in the calculation and kept the calculation file showing how each gas stream fed into the total.The assurer may ask whether the gas coverage was complete and whether the calculation reflects the gases actually measured or estimated.Calculation workbook; emissions source register; gas-specific input data; conversion tables; review notes confirming the gases included and any exclusions.

Evidence pack to prepare

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Common reporting gaps

Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.

Common gaps

Mistakes to avoid when collecting the data

Wrong owner, wrong inbox

The request goes to a team that does not hold the fuel, fleet, plant, or refrigerant records, so the first data pull comes back incomplete or from the wrong system.

Using framework language instead of site terms

People ask for the data in reporting jargon rather than the organisation’s own operational labels, and the responder cannot match the request to the right meter, log, or ledger.

No clear boundary for what is in scope

The collector never pins down which vehicles, sites, equipment, or activities are included, so some emissions sources are counted twice while others are missed.

Wrong period basis for the figures

The team mixes records from different reporting windows or cut-off dates, which makes the emissions total inconsistent with the period being reported.

Mixing different counting methods

Data from separate calculation bases are blended together without being aligned first, so the resulting total is not built on one consistent approach.

Source labels get stripped out

The original names from invoices, meter reads, factor files, or calculation sheets are lost during consolidation, making it hard to trace where each figure came from.

Separate populations are merged too early

Base-year data, current-year data, or different operating groups are combined before they should be, which hides the context needed for later recalculation checks.

Evidence details are not captured

The team keeps the number but not the supporting metadata such as source, date, factor reference, or calculation basis, so the figure cannot be properly checked later.

No sign-off trail on the final pack

The draft figures move forward without a named reviewer or approval record, leaving no clear trail showing who checked the data before it was used.

Where judgement is often needed

Set the group boundary when ownership changes mid-year

Decide whether newly bought or sold operations sit inside the reporting perimeter for the period, then explain the consolidation approach and any recalculation of the base year where the change materially alters the numbers.

Handle country-by-country gas definitions consistently

Where local rules or site practice use different gas lists or naming, choose one calculation basis for the group, state which gases were included, and explain any country-specific exceptions.

Decide how to treat operations close to the perimeter

For sites, vehicles, or activities that sit near the edge of control or ownership, apply the same boundary rule across the group and disclose how borderline cases were classified.

Choose the timing basis for the annual total

If emissions are compiled using calendar-year, financial-year, or another cut-off, state the period used and keep the same timing basis when comparing with the base year or explain any change.

Use measured data where available, estimates where needed

When some sources are metered and others are modelled or inferred, disclose the mix of methods, the standards or tools used, and the main assumptions behind any estimates.

Explain how rounding affects the reported total

If figures are rounded at site, country, or group level, make clear the rounding rule and ensure the published total still reconciles to the underlying calculation basis.

Aggregate sensitive site data before publication

If detailed location-level figures could reveal commercially sensitive or personal information, combine them into a higher-level total and state the aggregation approach used.

State how biogenic carbon is separated from the main total

Where fuel or process emissions include a biological component, report that amount separately from the gross total and explain the method used to identify it.

Document the emission-factor and warming-value choices

If more than one source could be used, name the factor source and the warming-value reference applied so readers can see how the calculation basis was set.

Explain any recalculation triggered by a major change

When a significant shift in operations changes the current-year figure enough to affect comparability, describe the trigger, the revised base-year amount, and the reason for the update.

Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative (synthetic) example — food processing

We have used this synthetic example to show how a company might describe its direct climate emissions and the basis for its baseline year. Our reporting period is 1 January 2024 to 31 December 2024; the baseline year is 1 January 2019 to 31 December 2019, chosen because it was the first year with complete site-level data after a major systems upgrade, and we restated that baseline after a 2022 acquisition changed our operating footprint. - Direct emissions for 2024 were 48,000 tCO2e; the gases counted were carbon dioxide, methane and nitrous oxide, and biogenic carbon dioxide was 3,200 tCO2. - Our baseline emissions were 52,500 tCO2e; the factors came from the UK Government conversion factors and the global warming values were taken from the latest IPCC assessment used in our inventory. - We did use offsets to help meet our emissions target: 5,000 tCO2e of verified woodland credits under the Woodland Carbon Code, which formed part of our internal net-zero programme.

This is a synthetic illustration only. It shows how a reporter can explain the direct emissions figure, the gases included, any biogenic carbon dioxide, the baseline period and reason for choosing it, why the baseline was recalculated, the source of factors and warming values, and whether offsets were used, including their type, amount and scheme.

Illustrative (synthetic) example — heavy manufacturing

This second synthetic example shows a different way a company might present the same kind of climate information. For 2024, our direct emissions were 126,000 tCO2e; we counted carbon dioxide, methane, nitrous oxide and fluorinated gases, and reported 1,100 tCO2 of biogenic carbon dioxide separately. - Our baseline year ran from 1 April 2020 to 31 March 2021, selected because it aligned with the first full year after a plant consolidation, and we updated that baseline after a 2023 divestment removed a production line from the group. - Baseline emissions were 141,000 tCO2e; emission factors were taken from the national conversion-factor set and the warming values from the IPCC source referenced in our inventory. - We did not use offsets to meet our target, so there is no offset type, amount or scheme to report for this example.

This is a synthetic illustration only. It demonstrates a narrative way to cover the direct emissions figure, the gases included, biogenic carbon dioxide, the baseline period and reason for choosing it, the baseline emissions figure, the reason for any baseline restatement, the source of factors and warming values, and the position on offsets.

Company reports

How companies report GRI 305-1

Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.

Yuanta Financial Holding Co., Ltd.

Banks / Diverse Financials / Insurance · Taiwan · 2024

Open report →

Yuanta Financial Holding Co., Ltd.'s 2024 ESG Report provides reported values for GHG emissions, including Scope 1 emissions in the base year 2020 (1,492.17 metric tons) and mentions that GHG emissions from 2022 to 2024 include Scope 3 emissions under the GHG Protocol (p.88). The report also notes that Category 3 to 5 GHG emissions exclude certain carbon emissions, though details are limited (p.88). However, the report lacks clear methodology explanations and does not provide comprehensive emissions values or narrative details for several categories, leaving some aspects unclear or not found.

SQM / Sociedad Química y Minera de Chile

Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024

Open report →

SQM's Sustainability Report 2024 provides specific greenhouse gas emissions data, including 116,221 metric tons of CO2 equivalent for Scope 3 emissions (p.210) and detailed figures for electricity-related emissions totaling 79,735 tCO2e (p.333). The report also states a target to reduce Scope 1 and 2 emissions by 30% by 2035, using 2023 as the base year (p.209), and mentions a 2% reduction goal relative to the previous period (p.143). However, the report lacks clear narrative explanations or methodological details for these emissions figures, and no comprehensive emissions inventory or broader contextual narrative is found within the disclosed pages.

Snam S.p.A.

Gas Utilities · Italy · 2025

Open report →

Snam S.p.A.'s 2025 Annual Report provides specific data on greenhouse gas (GHG) emissions, including a figure of 27,036 tCO2e reported on page 305 and detailed Scope 1 emissions of 1,386,086 tCO2e on page 307. The report also references GHG emissions by sector and related targets up to 2050 (p.281, p.310), indicating some contextual information on emissions management. However, the report lacks clear narrative explanations or methodology details for these emissions figures, and several expected datapoints and narratives are not found or remain unclear.

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Check your understanding

Scenarios to work through

A group has set a climate target and used purchased credits to help meet it. The reporting team has the gross on-site fuel and process emissions, plus the credit retirement records and the scheme name.

QHow should the team separate the emissions figure from the offset information when drafting the disclosure?

Reveal model answer →

A manufacturer has included carbon dioxide from boilers, methane from a small leak, and nitrous oxide from a process line in its calculation. The emissions team is unsure whether to list only the main gas or all gases that were counted.

QWhat should be checked and disclosed about the gases included in the calculation?

Reveal model answer →

A business changed its base year after acquiring a large site and closing an older plant. It has the old base-year dates, the original base-year total, and a recalculated figure after the structural change.

QWhat explanation should accompany the base-year information and the recalculated amount?

Reveal model answer →

A reporting team has used one emissions-factor library for fuel combustion, a separate source for refrigerant gases, and a calculation tool that converts methane and nitrous oxide into carbon-dioxide equivalents. The team has not yet written down the conversion basis or the consolidation method.

QWhat supporting methods and references need to be captured before sign-off?

Reveal model answer →

Framework references