GRI 305 — Direct (Scope 1) GHG emissions

جوهر الإفصاح

The disclosure covers gross direct (Scope 1) GHG emissions before the application of GHG trades. It requires the organisation to identify the gases included, report biogenic CO2 emissions separately, provide the applicable base-year information, identify the emission-factor and GWP sources, state the consolidation approach, and describe the standards, methodologies, assumptions and calculation tools used.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.

جهّز

ما يجب جمعه قبل الصياغة

ضع علامة على كل حقل عند وصول الأدلة. المسؤولون هم الفرق التي تحتفظ عادةً بالملفات المصدرية.

(a) gross Scope 1 emissions, tCO2e
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

الأدلة Approved GHG inventory, activity data, calculation workbook and sign-off record.

انتبه إلى The published response for (a) gross scope 1 emissions, tco2e is incomplete or does not match the supporting records.
(b) gases included
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

الأدلة GHG inventory methodology and gas-by-gas calculation mapping.

انتبه إلى The published response for (b) gases included is incomplete or does not match the supporting records.
(c) biogenic CO2, separately
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

الأدلة Biogenic-emissions schedule and reconciliation to the GHG inventory.

انتبه إلى The published response for (c) biogenic co2, separately is incomplete or does not match the supporting records.
(d-i) base year
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

الأدلة Approved base-year record, period definition and selection rationale.

انتبه إلى The published response for (d-i) base year is incomplete or does not match the supporting records.
(d-ii) base year emissions
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

الأدلة Archived base-year inventory and reconciliation workbook.

انتبه إلى The published response for (d-ii) base year emissions is incomplete or does not match the supporting records.
(d-iii) rationale and recalculation context
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

الأدلة Recalculation policy, change log and approved old-to-new bridge.

انتبه إلى The published response for (d-iii) rationale and recalculation context is incomplete or does not match the supporting records.
(e) emission-factor and GWP sources
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

الأدلة Versioned emission-factor library, GWP source and calculation methodology.

انتبه إلى The published response for (e) emission-factor and gwp sources is incomplete or does not match the supporting records.
(f) consolidation approach
Sustainability reporting / Group reporting / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

الأدلة GHG boundary policy, entity mapping and consolidation worksheet.

انتبه إلى The published response for (f) consolidation approach is incomplete or does not match the supporting records.
(g) standards, methodologies and assumptions
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

الأدلة Approved inventory methodology, assumptions log and calculation-tool version record.

انتبه إلى The published response for (g) standards, methodologies and assumptions is incomplete or does not match the supporting records.

قبل أن تبدأ

This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.
Apply Disclosure 305-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Have the supporting records and the final response been reconciled?

＋ إظهار العناصر الفرعية لـ GRI 305-1 (قائمة عمل LRA)

كيفية إعداده

This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.

Collect and reconcile the records for: (a) gross Scope 1 emissions, tCO2e; (b) gases included; (c) biogenic CO2, separately; (d-i) base year; (d-ii) base year emissions; (d-iii) rationale and recalculation context; (e) emission-factor and GWP sources; (f) consolidation approach; (g) standards, methodologies and assumptions.

Apply Disclosure 305-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.

Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.

Review the final wording against every requirement and the supporting governance or data records before sign-off.

اطلب البيانات

Request the disclosure evidence

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

Provide the reporting-period records and reconciliations for Disclosure 305-1: Gross Scope 1 GHG emissions; Gases included; Biogenic CO2 emissions; Base year; Emission-factor sources; GWP sources; Consolidation approach; Standards, methodologies, assumptions and calculation tools. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

طلب أفضل

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الإقرار النهائي.

ملاحظة منهجية

ملاحظة سياقية

Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.

مركز التنزيلات

أدوات ونماذج الإعداد

نزّل أدوات إعداد GRI 305-1 مجانًا لمدة 24 ساعة بعد تأكيد البريد الإلكتروني. تظل روابط التقارير الأصلية متاحة للجميع.

مجاني · الوصول عبر البريد

01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الإقرار.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

تحقّق

لكل ادعاء، تحقّق من الأدلة

(a) gross Scope 1 emissions, tCO2e is reported accurately and completely.
المخاطر The response omits, misclassifies or overstates (a) gross scope 1 emissions, tco2e.
الأدلة الواجب فحصها Approved GHG inventory, activity data, calculation workbook and sign-off record.
(b) gases included is reported accurately and completely.
المخاطر The response omits, misclassifies or overstates (b) gases included.
الأدلة الواجب فحصها GHG inventory methodology and gas-by-gas calculation mapping.
(c) biogenic CO2, separately is reported accurately and completely.
المخاطر The response omits, misclassifies or overstates (c) biogenic co2, separately.
الأدلة الواجب فحصها Biogenic-emissions schedule and reconciliation to the GHG inventory.
(d-i) base year is reported accurately and completely.
المخاطر The response omits, misclassifies or overstates (d-i) base year.
الأدلة الواجب فحصها Approved base-year record, period definition and selection rationale.
(d-ii) base year emissions is reported accurately and completely.
المخاطر The response omits, misclassifies or overstates (d-ii) base year emissions.
الأدلة الواجب فحصها Archived base-year inventory and reconciliation workbook.
(d-iii) rationale and recalculation context is reported accurately and completely.
المخاطر The response omits, misclassifies or overstates (d-iii) rationale and recalculation context.
الأدلة الواجب فحصها Recalculation policy, change log and approved old-to-new bridge.
(e) emission-factor and GWP sources is reported accurately and completely.
المخاطر The response omits, misclassifies or overstates (e) emission-factor and gwp sources.
الأدلة الواجب فحصها Versioned emission-factor library, GWP source and calculation methodology.
(f) consolidation approach is reported accurately and completely.
المخاطر The response omits, misclassifies or overstates (f) consolidation approach.
الأدلة الواجب فحصها GHG boundary policy, entity mapping and consolidation worksheet.
(g) standards, methodologies and assumptions is reported accurately and completely.
المخاطر The response omits, misclassifies or overstates (g) standards, methodologies and assumptions.
الأدلة الواجب فحصها Approved inventory methodology, assumptions log and calculation-tool version record.

حزمة الأدلة المطلوب إعدادها

Approved GHG inventory, activity data, calculation workbook and sign-off record.GHG inventory methodology and gas-by-gas calculation mapping.Biogenic-emissions schedule and reconciliation to the GHG inventory.Approved base-year record, period definition and selection rationale.Archived base-year inventory and reconciliation workbook.Recalculation policy, change log and approved old-to-new bridge.Versioned emission-factor library, GWP source and calculation methodology.GHG boundary policy, entity mapping and consolidation worksheet.Approved inventory methodology, assumptions log and calculation-tool version record.

الثغرات الشائعة في التقارير

Using internal or approximate wording in place of the defined GRI terms.
Changing the required reporting population or denominator without explanation.
Treating GRI recommendations or LRA preparation controls as mandatory disclosure requirements.
Leaving a reported field unsupported by traceable source evidence and review records.

تقارير حقيقية

How 3 companies report it

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية

Yuanta Financial Holding Co., Ltd.

Partial

Banks / Diverse Financials / Insurance · Taiwan · 2024 · p.167 ↗

Yuanta Financial Holding Co., Ltd.'s 2024 ESG Report provides reported values for Scope 1 emissions and base year emissions, with the base year identified as 2020 and Scope 1 emissions in that year quantified as 1,492.17 metric tons (p.88). The report mentions that Category 3 to 5 GHG emissions do not include certain carbon emissions and includes details on Category 1 and 2 emissions, with some quantitative calculations described (p.88). However, the report lacks clear information on offset types, amounts, and schemes, as well as details on included gases, biogenic CO2, base year rationale, recalculation triggers, factor sources, GWP sources, boundary methods, and calculation methods.

SQM / Sociedad Química y Minera de Chile

Partial

Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024 · p.210 ↗

SQM's Sustainability Report 2024 provides reported values for greenhouse gas emissions, including Scope 1 emissions of 116,221 metric tons CO2 equivalent (p.210) and biogenic CO2 emissions detailed on page 333. The report also references 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 challenge relative to the previous year (p.143). However, the report does not provide information on offset types, amounts, or schemes, nor does it clarify included gases, recalculation triggers, boundary or calculation methods, or sources for emission factors and global warming potentials.

Snam S.p.A.

Partial

Gas Utilities · Italy · 2025 · p.307 ↗

Snam S.p.A.'s 2025 Annual Report provides reported values for greenhouse gas (GHG) emissions, including Scope 1 emissions quantified in tonnes of CO2 equivalent on page 307, with gross Scope 1 emissions detailed as 1,386,086 tCO2e. The report also includes a figure for offsets used on page 305, showing a value of 27,036 tCO2e. However, the report lacks specific information on the types of offsets, offset schemes, and amounts, as well as details on included gases, biogenic CO2, base year data, recalculation triggers, and methodological approaches, which remain unclear or not found in the document.

الحقل	Yuanta Financial Holding Co., Ltd.	SQM / Sociedad Química y Minera de Chile	Snam S.p.A.
(a) gross Scope 1 emissions, tCO2e	غير موجود	غير موجود	غير موجود
(b) gases included	جزئي	جزئي	جزئي
(c) biogenic CO2, separately	غير موجود	غير موجود	غير موجود
(d-i) base year	غير موجود	غير موجود	غير موجود
(d-ii) base year emissions	غير موجود	غير موجود	غير موجود
(d-iii) rationale and recalculation context	جزئي	جزئي	جزئي
(e) emission-factor and GWP sources	غير موجود	غير موجود	غير موجود
(f) consolidation approach	جزئي	جزئي	جزئي
(g) standards, methodologies and assumptions	جزئي	جزئي	جزئي

خريطة الأدلة الكاملة مع الاقتباسات وأرقام الصفحات ←

✓ مساعد مركز المعرفة بالذكاء الاصطناعي · الإنسان ضمن الحلقة

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جرّب كيف أُعِدّ GRI 305-1؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟

مراجع الإطار

متطلبات GRI ذات الصلة والإفصاحات المرتبطة

GRI

GRI 305-1

ضمن GRI 305: Emissions

افتح المصدر الرسمي ←

Guides that settle this question

التوكيد المحدود على مؤشرات GRI مختارة مقابل توكيد التقرير بأكمله →

ذات صلة واستكشاف

Energy indirect (Scope 2) GHG emissions → بطاقة Other indirect (Scope 3) GHG emissions → بطاقة GHG emissions intensity → بطاقة Reduction of GHG emissions → بطاقة Emissions of ozone-depleting substances (ODS) → بطاقة تصفّح جميع الإفصاحات ←

كيف بُنيت هذه المكتبة 1211 تقريرًا منشورًا مفهرسًا 315012 صفحة باستشهادات على مستوى الصفحة 272 بطاقة منشورة في الكتالوج النشط

	التقرير أ	التقرير ب	التقرير ج
نقطة بيانات 1	✓ p.213	غير واضح	✓ p.87
نقطة بيانات 2	✓ p.214	—	✓ p.90

Direct (Scope 1) GHG emissions

ما يجب جمعه قبل الصياغة

(a) gross Scope 1 emissions, tCO2e

(b) gases included

(c) biogenic CO2, separately

(d-i) base year

(d-ii) base year emissions

(d-iii) rationale and recalculation context

(e) emission-factor and GWP sources

(f) consolidation approach