انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح من إفصاحات التقارير

GRI 305: Emissions·Disclosure GRI 305-1

يحلّ محله GRI 102 في 2027

يُسحب بالنسبة لفترات التقرير التي تبدأ في 1 يناير 2027 أو بعده، حين يصبح GRI 102 ساريًا.

Direct (Scope 1) GHG emissions

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.

الوضع القانوني

Disclosure 305-1 has been superseded by Disclosure 102-5 Scope 1 GHG emissions in GRI 102: Climate Change 2025. GRI 102 becomes mandatory for climate change reporting published on or after 1 January 2027, with earlier adoption encouraged. Use this page for reporting under GRI 305-1 and consult GRI 102-5 when preparing for early adoption or reporting published from 1 January 2027.

افتح المصدر الرسمي لـ Global Reporting Initiative قارن تقارير حقيقية ← ↗ مشاركة
RK بطاقة النشرراجعه Dr Ross Kurinko مستشار استراتيجي في ESG · IFRS S1 وS2 / GRI / ESRS محدّث حتى
مدرّب عالمي معتمد من GRI وISSB-IFRS S1 & S2 · PhD, University of Cambridge · خبير في ESG-AI أكثر من 15 عامًا في إعداد إفصاحات شركات FTSE 100 وFortune Global 500 Canary Wharf، لندن مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative لينكد إن

المعيار

GRI 305: Emissions

Disclosure GRI 305-1 · 2016

ساري اعتبارًا من

2018-07-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-08-03

مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

لإعداد هذا الإفصاح
9LRA preparation fields 9ادعاءات للتحقق 9مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

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

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.

قبل أن تبدأ

قبل أن تبدأ

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
(a) gross Scope 1 emissions, tCO2e Prepare and reconcile this disclosure point using the reviewed requirement context. Approved GHG inventory, activity data, calculation workbook and sign-off record. Sustainability reporting / Climate / Finance
(b) gases included Prepare and reconcile this disclosure point using the reviewed requirement context. GHG inventory methodology and gas-by-gas calculation mapping. Sustainability reporting / Climate
(c) biogenic CO2, separately Prepare and reconcile this disclosure point using the reviewed requirement context. Biogenic-emissions schedule and reconciliation to the GHG inventory. Sustainability reporting / Climate
(d-i) base year Prepare and reconcile this disclosure point using the reviewed requirement context. Approved base-year record, period definition and selection rationale. Sustainability reporting / Climate / Finance
(d-ii) base year emissions Prepare and reconcile this disclosure point using the reviewed requirement context. Archived base-year inventory and reconciliation workbook. Sustainability reporting / Climate / Finance
(d-iii) rationale and recalculation context Prepare and reconcile this disclosure point using the reviewed requirement context. Recalculation policy, change log and approved old-to-new bridge. Sustainability reporting / Climate / Finance
(e) emission-factor and GWP sources Prepare and reconcile this disclosure point using the reviewed requirement context. Versioned emission-factor library, GWP source and calculation methodology. Sustainability reporting / Climate
(f) consolidation approach Prepare and reconcile this disclosure point using the reviewed requirement context. GHG boundary policy, entity mapping and consolidation worksheet. Sustainability reporting / Group reporting / Finance
(g) standards, methodologies and assumptions Prepare and reconcile this disclosure point using the reviewed requirement context. Approved inventory methodology, assumptions log and calculation-tool version record. Sustainability reporting / Climate
＋ 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

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.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

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.

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

أدوات إعداد مهنية لـ GRI 305-1 — مجانًا عبر التحقق بالبريد الإلكتروني. أدخل الرمز مرة واحدة واستخدم التنزيلات وروابط التقارير وLRA AI Assistant لمدة 24 ساعة.

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 ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

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

حزمة الأدلة المطلوب إعدادها

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 الشركات

كيف تُفصح الشركات عن GRI 305-1 عمليًا

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

تقارير منشورة حقيقية
Yuanta Financial Holding Co., Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024 · p.167 ↗
قارن جنبًا إلى جنب ←
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
Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024 · p.210 ↗
قارن جنبًا إلى جنب ←
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.
Gas Utilities · Italy · 2025 · p.307 ↗
قارن جنبًا إلى جنب ←
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.

قارن جنبًا إلى جنب ←

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Dr Ross Kurinko

اسأل مساعد Knowledge Hub الذكي عن هذا الإفصاح

Get practical answers for your reporting context.

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

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

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 → بطاقةOther indirect (Scope 3) GHG emissions → بطاقةGHG emissions intensity → بطاقةReduction of GHG emissions → بطاقةEmissions of ozone-depleting substances (ODS) → بطاقة تصفّح جميع الإفصاحات ←

المزيد في GRI 305 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

تعمّق · GRI 305-1

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.

استكشف تدريب GRI (حزمة ESRS) ←
كيف بُنيت هذه المكتبة 1211 تقريرًا منشورًا مفهرسًا 315012 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
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