انتقل إلى جوهر الإفصاح
RK
راجعه
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative
مجانًا · لأعضاء المجتمع
✓ مساعد LRA الذكي · بإشراف بشري
افتح المصدر الرسمي ←
Explore GRI training (ESRS bundle) →
GRI 305: Emissions·Disclosure GRI 305-3
Other indirect (Scope 3) 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Disclosure 305-3 has been superseded by Disclosure 102-7 Scope 3 GHG emissions in GRI 102: Climate Change 2025. GRI 102 applies to reports or other materials published on or after 1 January 2027. Use this page when preparing information under GRI 305-3 and consult GRI 102-7 when preparing reporting to be published from that date.
بطاقة النشر
آخر مراجعة في 2026-08-03
راجعه
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative
المعيار
GRI 305: Emissions
Disclosure GRI 305-3 · 2016
آخر مراجعة
2026-08-03
مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative
لإعداد هذا الإفصاح
جوهر الإفصاح
This disclosure requires an organisation to report its gross other indirect (Scope 3) GHG emissions. These emissions are a consequence of the organisation’s activities but occur at sources that it does not own or control, excluding energy indirect Scope 2 emissions. They can arise across both the upstream and downstream value chain.
The disclosure requires the organisation to identify the Scope 3 categories and activities included in the calculation and to explain the calculation basis. Clearly documenting exclusions and data gaps is an LRA preparation recommendation that can help readers understand the coverage, but it is not an additional datapoint expressly required by Disclosure 305-3.
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 |
|---|---|---|---|
| Gross Scope 3 GHG emissions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gross scope 3 ghg emissions. | Climate / Environment / Sustainability Reporting |
| Included Scope 3 categories and activities | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting included scope 3 categories and activities. | Climate / Environment / Sustainability Reporting |
| Gases included | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gases included. | Climate / Environment / Sustainability Reporting |
| Biogenic CO2 emissions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting biogenic co2 emissions. | Climate / Environment / Sustainability Reporting |
| Base year | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting base year. | Climate / Environment / Sustainability Reporting |
| Emission-factor and GWP sources | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting emission-factor and gwp sources. | Climate / Environment / Sustainability Reporting |
| Calculation basis, assumptions and tools | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting calculation basis, assumptions and tools. | Climate / Environment / Sustainability Reporting |
| Documented exclusions and data gaps | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting documented exclusions and data gaps. | Climate / Environment / Sustainability Reporting |
＋ إظهار العناصر الفرعية لـ GRI 305-3 (قائمة عمل LRA)
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
كيفية إعداده
This disclosure requires an organisation to report its gross other indirect (Scope 3) GHG emissions. These emissions are a consequence of the organisation’s activities but occur at sources that it does not own or control, excluding energy indirect Scope 2 emissions. They can arise across both the upstream and downstream value chain.
Collect and reconcile the records for: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps.
Apply Disclosure 305-3 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 305-3: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps. 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 305-3: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps. 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 الاعتماد.
ملاحظة منهجية
The disclosure requires the organisation to identify the Scope 3 categories and activities included in the calculation and to explain the calculation basis. Clearly documenting exclusions and data gaps is an LRA preparation recommendation that can help readers understand the coverage, but it is not an additional datapoint expressly required by Disclosure 305-3.
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 احترافية لـ GRI 305-3 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
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 الاعتماد.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 |
|---|---|---|
| Gross Scope 3 GHG emissions is reported accurately and completely. | The response omits, misclassifies or overstates gross scope 3 ghg emissions. | Approved source records, calculation files and review evidence supporting gross scope 3 ghg emissions. |
| Included Scope 3 categories and activities is reported accurately and completely. | The response omits, misclassifies or overstates included scope 3 categories and activities. | Approved source records, calculation files and review evidence supporting included scope 3 categories and activities. |
| Gases included is reported accurately and completely. | The response omits, misclassifies or overstates gases included. | Approved source records, calculation files and review evidence supporting gases included. |
| Biogenic CO2 emissions is reported accurately and completely. | The response omits, misclassifies or overstates biogenic co2 emissions. | Approved source records, calculation files and review evidence supporting biogenic co2 emissions. |
| Base year is reported accurately and completely. | The response omits, misclassifies or overstates base year. | Approved source records, calculation files and review evidence supporting base year. |
| Emission-factor and GWP sources is reported accurately and completely. | The response omits, misclassifies or overstates emission-factor and gwp sources. | Approved source records, calculation files and review evidence supporting emission-factor and gwp sources. |
| Calculation basis, assumptions and tools is reported accurately and completely. | The response omits, misclassifies or overstates calculation basis, assumptions and tools. | Approved source records, calculation files and review evidence supporting calculation basis, assumptions and tools. |
| Documented exclusions and data gaps is reported accurately and completely. | The response omits, misclassifies or overstates documented exclusions and data gaps. | Approved source records, calculation files and review evidence supporting documented exclusions and data gaps. |
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.
اسأل مساعد Study Studio الذكي عن هذا الإفصاح
احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.
جرّب
كيف أُعِدّ GRI 305-3؟
ما البيانات التي يلزم جمعها؟
ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان
مراجع الإطار
متطلبات GRI ذات الصلة والإفصاحات المرتبطة
المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.
GRI
GRI 305-3
ضمن GRI 305: Emissions
ذات صلة واستكشاف
Direct (Scope 1) GHG emissions → بطاقةEnergy indirect (Scope 2) 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 أكثر · GRI 305-3
تعلّم إعداد هذا الإفصاح من البداية إلى النهاية
This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
كيف بُنيت هذه المكتبة
312 تقريرًا منشورًا مفهرسًا
63171 صفحة باستشهادات على مستوى الصفحة
272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/gri-305-3/
مجانًا · LRA Community
احصل على أدوات GRI 305-3 — مجانًا
أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
✓
تم — يبدأ تنزيلك الآن
يجري تنزيل ملفك الآن. كما أصبح حسابك في المجتمع (Cabinet) جاهزًا — مع مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
افتح حسابك ←