جوهر الإفصاح
Disclosure 102-5 requires an organization to report its gross Scope 1 greenhouse gas emissions from sources included within its organizational boundary. The organizational boundary must be established using the equity-share, financial-control or operational-control approach and the selected approach must be applied consistently across Scope 1, Scope 2 and Scope 3. The organization should explain why it selected the approach.
The gross Scope 1 total must be reported in metric tons of CO₂ equivalent and must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. The organization must provide a breakdown of each gas both in physical metric tons and in metric tons of CO₂ equivalent.
Biogenic non-CO₂ emissions, such as CH₄ and N₂O from biomass combustion or biodegradation, must be included within gross Scope 1 emissions. Biogenic CO₂ from biomass combustion or biodegradation must be reported separately in metric tons of CO₂ and must not be included in the gross Scope 1 total.
GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 1 emissions. However, Scope 1 emissions generated during GHG removal activities remain part of the gross Scope 1 inventory. Information on removals and carbon credits is reported under the relevant separate disclosures.
The organization must use 100-year global warming potential values from the latest IPCC assessment report. Where historical periods were calculated using different IPCC GWP values, it should identify the values used in each period.
The organization must report the base year and explain why it was selected. It must provide separate base-year figures for gross Scope 1 emissions in metric tons of CO₂ equivalent and biogenic CO₂ emissions in metric tons of CO₂. Recalculate base-year emissions when significant changes occur: structural changes such as acquisitions, divestments, mergers, insourcing or outsourcing; changes in calculation methodology, emission factors or data quality; and the discovery of significant errors. Explain the trigger and keep the previously reported base-year figure.
The organization must report the standards, methodologies, assumptions and calculation tools used and identify the sources of its emission factors. It should explain why these methods and factors were selected and distinguish direct measurements from calculations and estimates.
The reported organizational perimeter should reconcile to the entities included in financial reporting. Differences between financial and sustainability reporting entities should be explained under Disclosure 2-2, and emissions from additional associates, joint ventures or unconsolidated subsidiaries included in sustainability reporting should be reported separately.
To support comparability, the organization should present gross Scope 1 emissions, the gas-by-gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally break down Scope 1 emissions by business unit or facility, country, source type and activity type.
Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 1 inventory.
تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.
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قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.
الإعداد
المعلومات الأساسية المطلوب إعدادها
| حقل الإعداد | ما يجب تسجيله | إشارة إلى الدليل | الجهة المسؤولة |
|---|---|---|---|
| Organisational boundary and consolidation approach | Disclosure 102-5 requires an organization to report its gross Scope 1 greenhouse gas emissions from sources included within its organizational boundary. The organizational boundary must be established using the equity-share, financial-control or operational-control approach and the selected approach must be applied consistently across Scope 1, Scope 2 and Scope 3. The organization should explain why it selected the approach. | Approved source records, calculation files, reconciliations and review evidence supporting organisational boundary and consolidation approach. | GHG Accounting / Sustainability reporting |
| Gross Scope 1 total and gas-by-gas breakdown | The gross Scope 1 total must be reported in metric tons of CO₂ equivalent and must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. The organization must provide a breakdown of each gas both in physical metric tons and in metric tons of CO₂ equivalent. | Approved source records, calculation files, reconciliations and review evidence supporting gross scope 1 total and gas-by-gas breakdown. | GHG Accounting / Sustainability reporting |
| Biogenic non-CO₂ and separate biogenic CO₂ | Biogenic non-CO₂ emissions, such as CH₄ and N₂O from biomass combustion or biodegradation, must be included within gross Scope 1 emissions. Biogenic CO₂ from biomass combustion or biodegradation must be reported separately in metric tons of CO₂ and must not be included in the gross Scope 1 total. | Approved source records, calculation files, reconciliations and review evidence supporting biogenic non-co₂ and separate biogenic co₂. | GHG Accounting / Sustainability reporting |
| Exclusion of removals, trades and avoided emissions | GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 1 emissions. However, Scope 1 emissions generated during GHG removal activities remain part of the gross Scope 1 inventory. Information on removals and carbon credits is reported under the relevant separate disclosures. | Approved source records, calculation files, reconciliations and review evidence supporting exclusion of removals, trades and avoided emissions. | GHG Accounting / Sustainability reporting |
| Latest IPCC 100-year GWP values | The organization must use 100-year global warming potential values from the latest IPCC assessment report. Where historical periods were calculated using different IPCC GWP values, it should identify the values used in each period. | Approved source records, calculation files, reconciliations and review evidence supporting latest ipcc 100-year gwp values. | GHG Accounting / Sustainability reporting |
| Base year, recalculation and prior-period figures | The organization must report the base year and explain why it was selected. It must provide separate base-year figures for gross Scope 1 emissions in metric tons of CO₂ equivalent and biogenic CO₂ emissions in metric tons of CO₂. Recalculate base-year emissions when significant changes occur: structural changes such as acquisitions, divestments, mergers, insourcing or outsourcing; changes in calculation methodology, emission factors or data quality; and the discovery of significant errors. Explain the trigger and keep the previously reported base-year figure. | Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures. | GHG Accounting / Sustainability reporting |
| Standards, methodologies, assumptions and emission factors | The organization must report the standards, methodologies, assumptions and calculation tools used and identify the sources of its emission factors. It should explain why these methods and factors were selected and distinguish direct measurements from calculations and estimates. | Approved source records, calculation files, reconciliations and review evidence supporting standards, methodologies, assumptions and emission factors. | GHG Accounting / Sustainability reporting |
| Financial-reporting perimeter reconciliation | The reported organizational perimeter should reconcile to the entities included in financial reporting. Differences between financial and sustainability reporting entities should be explained under Disclosure 2-2, and emissions from additional associates, joint ventures or unconsolidated subsidiaries included in sustainability reporting should be reported separately. | Approved source records, calculation files, reconciliations and review evidence supporting financial-reporting perimeter reconciliation. | Finance / Sustainability reporting |
| Current and historical trend information | To support comparability, the organization should present gross Scope 1 emissions, the gas-by-gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally break down Scope 1 emissions by business unit or facility, country, source type and activity type. | Approved source records, calculation files, reconciliations and review evidence supporting current and historical trend information. | GHG Accounting / Sustainability reporting |
| Reason for omission and inventory completeness | Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 1 inventory. | Approved source records, calculation files, reconciliations and review evidence supporting reason for omission and inventory completeness. | GHG Accounting / Sustainability reporting |
كيفية إعداده
اطلب البيانات
Request the disclosure evidence
حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.
Provide the consolidation policy and entity reconciliation; source-level activity data; gross Scope 1 total; physical-tonne and tCO₂e gas breakdown; biogenic non-CO₂ and separate biogenic CO₂; exclusion controls; IPCC GWP source; base-year and recalculation files; standards, methods, assumptions, factors and current plus historical figures.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
طلب أفضل
Provide the consolidation policy and entity reconciliation; source-level activity data; gross Scope 1 total; physical-tonne and tCO₂e gas breakdown; biogenic non-CO₂ and separate biogenic CO₂; exclusion controls; IPCC GWP source; base-year and recalculation files; standards, methods, assumptions, factors and current plus historical figures.
صُغ إفصاحك
ملاحظات تحوّل البيانات إلى إفصاح
نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الإقرار النهائي.
ملاحظة منهجية
Include biogenic non-CO₂ in gross Scope 1, report biogenic CO₂ separately in metric tons of CO₂ and do not net removals, GHG trades, carbon credits or avoided emissions against the gross total.
ملاحظة سياقية
Reconcile sustainability-reporting entities to financial-reporting entities and explain differences. Distinguish a base-year recalculation from a restatement of previously published information under GRI 2-4.
مركز التنزيلات
أدوات ونماذج الإعداد
أدوات إعداد مهنية لـ GRI 102-5 — مجانًا عبر التحقق بالبريد الإلكتروني. أدخل الرمز مرة واحدة واستخدم التنزيلات وروابط التقارير وLRA AI Assistant لمدة 24 ساعة.
الجاهزية للتحقق
لكل ادعاء، تحقّق من الأدلة
| الادعاء | المخاطر | الأدلة الواجب فحصها |
|---|---|---|
| Organisational boundary and consolidation approach is reported accurately and completely. | The response omits, misclassifies or overstates organisational boundary and consolidation approach. | Approved source records, calculation files, reconciliations and review evidence supporting organisational boundary and consolidation approach. |
| Gross Scope 1 total and gas-by-gas breakdown is reported accurately and completely. | The response omits, misclassifies or overstates gross scope 1 total and gas-by-gas breakdown. | Approved source records, calculation files, reconciliations and review evidence supporting gross scope 1 total and gas-by-gas breakdown. |
| Biogenic non-CO₂ and separate biogenic CO₂ is reported accurately and completely. | The response omits, misclassifies or overstates biogenic non-co₂ and separate biogenic co₂. | Approved source records, calculation files, reconciliations and review evidence supporting biogenic non-co₂ and separate biogenic co₂. |
| Exclusion of removals, trades and avoided emissions is reported accurately and completely. | The response omits, misclassifies or overstates exclusion of removals, trades and avoided emissions. | Approved source records, calculation files, reconciliations and review evidence supporting exclusion of removals, trades and avoided emissions. |
| Latest IPCC 100-year GWP values is reported accurately and completely. | The response omits, misclassifies or overstates latest ipcc 100-year gwp values. | Approved source records, calculation files, reconciliations and review evidence supporting latest ipcc 100-year gwp values. |
| Base year, recalculation and prior-period figures is reported accurately and completely. | The response omits, misclassifies or overstates base year, recalculation and prior-period figures. | Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures. |
| Standards, methodologies, assumptions and emission factors is reported accurately and completely. | The response omits, misclassifies or overstates standards, methodologies, assumptions and emission factors. | Approved source records, calculation files, reconciliations and review evidence supporting standards, methodologies, assumptions and emission factors. |
| Financial-reporting perimeter reconciliation is reported accurately and completely. | The response omits, misclassifies or overstates financial-reporting perimeter reconciliation. | Approved source records, calculation files, reconciliations and review evidence supporting financial-reporting perimeter reconciliation. |
| Current and historical trend information is reported accurately and completely. | The response omits, misclassifies or overstates current and historical trend information. | Approved source records, calculation files, reconciliations and review evidence supporting current and historical trend information. |
| Reason for omission and inventory completeness is reported accurately and completely. | The response omits, misclassifies or overstates reason for omission and inventory completeness. | Approved source records, calculation files, reconciliations and review evidence supporting reason for omission and inventory completeness. |
حزمة الأدلة المطلوب إعدادها
الثغرات الشائعة في التقارير
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تحقق من نصك
5 عمليات تحقق مجانية من المسودةالصق فقرة أو فقرتين. يُستخدم المقتطف لهذا الفحص فقط ولا يُحفظ في محادثتك.
تستخدم مقارنة النظراء أمثلة هذه البطاقة، وليس مدى انتشارها في مجموعة التقارير.
إرشاد وليس تأكيداً
مراجع الإطار
متطلبات GRI ذات الصلة والإفصاحات المرتبطة
المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.
GRI
GRI 102-5
ضمن GRI 102: Climate Change
Guides that settle this question
ذات صلة واستكشاف
المزيد في GRI 102 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←
تعمّق · GRI 102-5
تعلّم إعداد هذا الإفصاح من البداية إلى النهاية
تحسم هذه الصفحة إفصاحاً واحداً. يمرّ تدريب GRI Standards Certified — يومان مباشران ضمن حزمة مع دورة ESRS — بالدورة كاملة: الموضوعات الجوهرية ونقاط البيانات والأدلة وفهرس المحتوى والجاهزية للتأكيد، مع تمارين على بياناتك الخاصة.
متاح كيومَي تدريب مباشر عبر الإنترنت أو حضورياً في لندن، ضمن حزمة مع دورة ESRS.
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