Disclosure focus
This disclosure asks an organisation to report its direct greenhouse gas emissions from sources it controls or operates. In practice, that means identifying the emissions that arise from activities within the organisation’s own operational boundary, rather than emissions from suppliers, customers, or other parts of the value chain.
The practical focus is on completeness and consistency across the organisation’s operations. Report the emissions coverage in a way that makes clear whether the figure includes all relevant sites, facilities, and activities, or only selected locations, and explain any exclusions so readers can understand the scope of the reported number.
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.
Preparation
Key datapoints to prepare
＋ Show GRI 102-5 sub-elements (LRA working checklist)
No reference content was provided, so I cannot safely re-express the sub-practices without inventing requirements.
Please supply the official disclosure text or the sub-practice list, and I will convert each item into a short working checklist in original wording.
How to prepare it
1Set the reporting boundary first. Decide which operations and activities sit inside the Scope 1 total, and keep that boundary consistent with the way you have applied consolidation for this disclosure.
2Define what you will count in the calculation. Separate direct greenhouse gas releases from the related items that also need to be described: the gases included, any biogenic non-CO2 emissions from biomass combustion or decay, removals, trades, avoided emissions, and the warming factors used on a 100-year basis.
3Gather the source records and calculation support. Pull together meter data, fuel records, emission factors, working papers, and the tools or models used, including where the factor values came from.
4Build the reported figures and supporting narrative. Prepare the total Scope 1 amount in tCO2e, the gas-by-gas split, the biogenic CO2 figure, and the base-year information, including the reason that year was chosen and the related emissions figures.
5Record any changes, exclusions, or recalculations clearly. Explain the context for any base-year restatement and note any previously reported base-year figures so the reader can see what changed and why.
6Check the draft against the source material before sign-off. Confirm the numbers, units, labels, and explanations match the underlying evidence and the official disclosure source, and that the consolidation approach has been applied consistently throughout.
Request the data
Request the site emissions data and calculation pack
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What is our organisation’s gross direct emissions total for the reporting period, and what supporting calculation details, base-year information, and method notes sit behind it?
Use your organisation’s own operational terms first — for example, your site, fleet, plant, refrigerant, fuel, or utilities language — then map those terms to the reporting disclosure before sign-off. This is a possible LRA training template; adapt it to your organisation and check the official source before sign-off.
Weak request
Please provide the Scope 1 GHG emissions disclosure data and all required evidence for GRI 102:GRI 102-5.
Why it fails: It uses framework language that many operational teams will not use day to day, so the owner may not know which files, systems, or figures are being asked for. It also does not point them to the practical inputs needed to rebuild the number or explain the base-year and method choices.
Better request
Please send the direct emissions total for [reporting period] from [sites / fleet / plant / boundary], plus the gas split, any biomass-related emissions, the base year and any later restatements, the boundary used, and the calculation notes, factor source, and file links.
Industry examples
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
State the measurement basis used for the direct-emissions figures, including the gases covered, the warming factors applied, the organisational boundary approach, the reference year chosen, any reason for that choice, any later restatement of the baseline, and the methods, assumptions and calculation tools used.
Context note
Explain what the numbers represent in practice: the organisation’s direct climate impact from the gases included in the inventory, shown in carbon-dioxide-equivalent terms, with any biogenic items and other related adjustments identified separately where relevant.
Fluctuation statement
If the figures move materially, explain whether the change is linked to activity levels, the mix of gases, boundary or calculation updates, or a revised baseline, and note any restated prior-year numbers so readers can compare like with like.
Content index entry
GRI 102-5 Scope 1 GHG emissions — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
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
Asking the sustainability team first, instead of the facilities, fleet, or operations lead who holds the fuel and refrigerant records, often leaves the data pull incomplete.
Framework language only
Requesting figures in reporting jargon rather than the organisation’s own site, vehicle, or plant terms can send people looking in the wrong system or folder.
No boundary check
Starting the data request without agreeing which sites, vehicles, and controlled activities sit inside the reporting boundary leads to missing or extra emissions sources.
Wrong period basis
Pulling numbers from a different reporting window, or mixing calendar and financial year records, creates a set that does not line up with the period being reported.
Mixed counting basis
Combining direct fuel use, refrigerant losses, and other on-site sources without keeping the original calculation basis separate can distort the total and the breakdown.
Source labels lost
Copying values into a summary sheet without keeping the original file names, meter IDs, invoice references, or system labels makes later tracing back to source evidence difficult.
Populations merged
Putting together data from sites, business units, or asset groups that should stay separate can hide where the emissions came from and blur the base-year comparison.
Missing evidence trail
Collecting the numbers without saving the supporting files, version dates, and reviewer sign-off leaves no clear audit trail for how the figures were built.
Where judgement is often needed
Acquisitions and disposals during the year
Decide whether to include bought-in or sold-off operations for the full period or only from the change date, and explain the cut-off used so the year-on-year figure can be understood.
Different country rules for the same activity
Where local reporting rules or emission factors differ across countries, use one documented approach for the group and state how you handled any local differences.
Operations close to the boundary
For sites, vehicles, plant, or other sources that sit near the inclusion line, set out the rule you used to include or exclude them and why that rule fits your operating model.
Choosing the measurement basis
If some sources are metered while others are estimated, explain which basis was used for each source type and how you kept the approach consistent across the reporting period.
Using estimates where direct readings are missing
When actual readings are unavailable, disclose the estimation method, the data inputs behind it, and any material gaps or assumptions that could affect the total.
Rounding and presentation of totals
Agree a rounding rule before finalising the numbers, apply it consistently to the total and any split-out figures, and make sure the parts still reconcile to the whole.
Protecting sensitive site-level data
If detailed source data could identify a person, customer, or sensitive site, aggregate it to a level that protects privacy while still showing the basis for the reported total.
Base-year changes after a portfolio shift
If a purchase, sale, or structural change alters the reporting perimeter, explain whether the starting-year figure was restated and show the reason for any change in the comparison line.
Mixed treatment of non-CO2 gases and biomass-related emissions
State how you separated the main gas groups and any biomass-related emissions, and explain any judgement used where a source could sit in more than one bucket.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Manufacturing
We have prepared this synthetic example to show how a manufacturing group could describe its direct climate figures for the year. In our chosen 100-year warming factors, the source set is the latest assessment basis we applied consistently, and our direct emissions total 12,450 tCO2e, made up of 11,900 tCO2e of carbon dioxide, 420 tCO2e of methane, 95 tCO2e of nitrous oxide, 18 tCO2e of HFCs, 7 tCO2e of PFCs, 6 tCO2e of SF6 and 4 tCO2e of NF3; within that total, 160 tCO2e came from non-CO2 gases linked to biomass burning or decay, and 310 tCO2e was biogenic carbon dioxide from biomass combustion or biodegradation. Our base year is 2020 because it was the first year with a stable reporting boundary after a site acquisition, and the base-year figure was 12,100 tCO2e, split into 11,550 tCO2e for carbon dioxide, 390 tCO2e for methane, 92 tCO2e for nitrous oxide, 40 tCO2e for the other fluorinated gases combined, and 28 tCO2e of biogenic carbon dioxide; after a boundary review, we restated the previously published base-year total of 11,980 tCO2e to keep the comparison on the same consolidation basis. We apply an operational control approach across all sites, and we use emission factors, calculation methods, assumptions and software from our internal inventory tool and the national conversion-factor set; for completeness, this example also notes 1,200 tCO2e of removals, 85 tCO2e of traded allowances and 140 tCO2e of avoided emissions, all shown separately from gross Scope 1.
Synthetic illustration only. Shows a practitioner-style narrative that covers the direct-emissions breakdown, biomass-related elements, base-year selection and restatement, consolidation basis, and the calculation sources used.
Illustrative (synthetic) example — Food and beverage processing
This second synthetic example shows how a food and beverage processor might explain its direct climate inventory in plain language. Using the same 100-year warming values throughout the group, our gross direct emissions were 4,860 tCO2e, comprising 4,520 tCO2e of carbon dioxide, 210 tCO2e of methane, 58 tCO2e of nitrous oxide, 34 tCO2e of HFCs, 12 tCO2e of PFCs, 8 tCO2e of SF6 and 18 tCO2e of NF3; of this, 240 tCO2e related to non-CO2 gases from biomass combustion or biodegradation, and 190 tCO2e was biogenic carbon dioxide from biomass use. We set 2021 as the base year because it is the first year after a major plant closure that gives a stable comparison point, and the base-year emissions were 4,730 tCO2e, with 4,390 tCO2e of carbon dioxide, 205 tCO2e of methane, 55 tCO2e of nitrous oxide, 52 tCO2e of the fluorinated gases together, and 28 tCO2e of biogenic carbon dioxide; following a change in how we draw the reporting boundary, the earlier published base-year total of 4,680 tCO2e was recalculated on the same basis. We report under an operational control consolidation method, and our figures come from our internal calculation model, site meter data and the country conversion-factor library; separately, we note 620 tCO2e of removals, 40 tCO2e of trades and 75 tCO2e of avoided emissions.
Synthetic illustration only. Demonstrates a different sector with the same required content, including gas-by-gas direct emissions, biomass-related emissions, base-year rationale and recalculation, consolidation method, and calculation inputs/tools.
How companies report GRI 102-5 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Kasikornbank Public Company Limited
Banks / Diverse Financials / Insurance · Thailand · 2025
Kasikornbank Public Company Limited’s 2025 Sustainability Report provides reported emissions values, including emissions from operations, carbon insetting, and carbon offsetting for Scope 3 emissions on page 53. The report also includes a base year 2020 emissions value and performance comparisons for 2025 and targets for 2030 on page 80. However, detailed narrative explanations for several disclosure items, including methodology and percentage values, are either partially covered or not found, with some narrative elements remaining unclear or missing throughout the report.
TECO Electric & Machinery Co., Ltd.
Electrical Equipment and Machinery · Taiwan · 2024
TECO Electric & Machinery Co., Ltd.'s 2024 sustainability report provides a covered datapoint on Scope 3 greenhouse gas emissions, noting that the company began assessing these emissions from 2019 based on its motor business (p.54). The report also mentions Scope 1 and 2 emissions assessments conducted at sites in Taiwan, China, and the US (p.53). However, the report lacks detailed narrative explanations, percentage values, and additional emissions data for Scope 3, as well as methodology descriptions, leaving several disclosure elements unclear or not found.
Valterra Platinum
Mining — Rare Minerals / Precious Metals / Gems · South Africa · 2025
Valterra Platinum’s Sustainability Report 2025 provides a covered value for greenhouse gas emissions, including Scope 1, 2, and 3 emissions, with specific references on page 63 and reported totals marginally below a target of 4.33 million tonnes CO2e on page 25. The report also states on page 122 that emissions are balanced by removals or credible offsets, resulting in no net contribution to atmospheric emissions. However, several narrative items and detailed emissions values are not found or unclear, including methodology explanations and percentage values, limiting a full understanding of the emissions disclosure.
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Scenarios to work through
A group finance team has finished its year-end greenhouse gas file. Direct fuel use at sites, refrigerant leaks, and a small amount of on-site biomass combustion have all been measured, but the draft note only shows one total figure.
QWhat extra detail should the preparer add before sign-off so the reader can see how the direct-emissions total was built up?
Reveal model answer →Hide answer ↑The note should not stop at one combined number. It should also show the direct-emissions total in tonnes of CO2e, identify the gases included in the calculation, and separately state any biogenic non-CO2 emissions from biomass combustion or decay. If the organisation has used any removals, trades, or avoided-emissions figures in the same discussion, those should be described clearly so they are not confused with the gross direct-emissions total. The calculation basis should also point to the warming factors used and the time horizon behind them, and the team should check the source material before final approval.
Why this matters · A direct-emissions disclosure needs the total plus enough breakdown and calculation context for a reader to understand what sits inside it.
A manufacturer changed its reporting boundary after buying a new subsidiary. The sustainability team wants to keep the old comparison year unchanged because the earlier figure was already published, even though the new boundary makes the old and current totals no longer comparable.
QHow should the preparer decide whether the comparison year needs to be updated, and what should be explained if it is changed?
Reveal model answer →Hide answer ↑The team should test whether the comparison year still works as a fair reference after the boundary change. If the earlier figure is no longer suitable, the comparison year should be restated on a like-for-like basis, with the reason for the reset explained and the earlier published base-year figure shown alongside the revised one. The disclosure should also make clear which year is being used as the reference point for the calculation and why that year was chosen. This is a training example only; adapt it to the organisation and check the source before sign-off.
Why this matters · When the reporting boundary changes, the comparison year may need to be reset so trend data remains meaningful.
An energy company has a spreadsheet that converts methane and nitrous oxide into carbon dioxide equivalent using factors from a recent assessment. The file also contains a separate tab with the software name, but not the assumptions or the source of the factors.
QWhat should the preparer include so the calculation method is transparent enough for review?
Reveal model answer →Hide answer ↑The method note should name the standards or methods used, the assumptions behind the calculation, the tools applied, and where the conversion factors came from. It should also make clear that the warming factors are based on a 100-year horizon, because that affects the reported total. A software name on its own is not enough if the reader cannot see the basis of the calculation. The preparer should adapt the wording to the organisation and check the source before sign-off.
Why this matters · A transparent emissions calculation explains the method, assumptions, tools, and factor source, not just the final software output.
A logistics business reports direct emissions for the first time. The draft includes a total in tCO2e and a note saying the figure is based on the group’s current reporting boundary, but it does not say whether that boundary has been applied the same way in earlier years or whether the base-year figure was recalculated after an acquisition.
QWhat judgement should the preparer make about consistency and base-year explanation before publishing?
Reveal model answer →Hide answer ↑The preparer should confirm that the same boundary approach has been used consistently for the direct-emissions figure, or explain any change in approach. If the base year was adjusted because of a structural change such as an acquisition, the note should explain the recalculation context and show the earlier base-year emissions figure that was previously reported, alongside the revised base-year figure if relevant. That lets users understand whether the trend is comparable or has been restated. This is a possible LRA training template only; adapt it to your organisation and check the source before sign-off.
Why this matters · Consistency of the boundary method matters, and any base-year restatement should be explained with the reason and the revised figures.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
How do I prepare a GRI 102-5 Climate Change disclosure using this page step by step?+−
Use the page’s plain-language explainer and the step-by-step ‘how to prepare’ section to move from scope and methodology through to a draft disclosure. The page is designed to help you collect the listed datapoints, build an evidence pack, and check the common gaps before you finalise.
What data do I need for GRI 102-5 Climate Change on this page?+−
The page lists the datapoints to prepare, including Scope 1 total, gas-by-gas split, biogenic non-CO2 emissions, offsets and removals, GWP basis, gas-level totals, biogenic CO2 total, base year details, boundary method, and calculation methods. It is a practical checklist rather than a full reporting template.
How do I decide the scope and methodology for GRI 102-5 Climate Change?+−
The page points you to the boundary method, GWP basis, calculation methods, and the base year and baseline choices as the core methodology items to set. Use those sections to make the approach consistent before you draft the disclosure.
Who should own the GRI 102-5 Climate Change data and sign-off?+−
The page is set up for sustainability/ESG managers, HR or data owners, and assurance reviewers to work from the same checklist. In practice, ownership should sit with the person who can collect the source data, explain the method, and assemble the evidence pack.
What evidence pack do I need to make GRI 102-5 Climate Change assurance-ready?+−
The page includes an evidence pack with five items to support assurance readiness, alongside six assurance claims to verify. Use those together so each key claim has a clear source, method, and supporting record.
What are the common mistakes in GRI 102-5 Climate Change reporting on this page?+−
The page lists common reporting gaps and mistakes so you can check for missing datapoints, weak methodology notes, or incomplete evidence before drafting. It is intended as a practical pre-submission review, not a substitute for your own controls.
How do I use the Prep & Assurance workbook for GRI 102-5 Climate Change?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format to help you organise the disclosure inputs and assurance checks. Use it alongside the page’s step-by-step guidance and evidence pack to turn raw data into a draft.
What is the printable Library Card PDF for GRI 102-5 Climate Change used for?+−
The Download Centre also provides a printable Library Card in .pdf format, which is meant as a quick reference while you prepare the disclosure. It can help you keep the key datapoints, methodology items, and assurance checks in view.
How do I turn the GRI 102-5 Climate Change data into a draft disclosure?+−
The page includes draft-output support such as visualisation ideas, narrative starters, and a GRI content-index line. Use those to convert the checked data and evidence into a clear first draft for review.
Does the GRI 102-5 Climate Change page give an ESRS, CSRD or ISSB mapping?+−
No. The page says there is no one-to-one ESRS or IFRS equivalent asserted, so it should be used as a practical guidance page rather than a framework mapping tool.
More questions this page can help with
GRI 102-5 Climate Change checklist for Scope 1 total, gas-by-gas split and GWP basisHow to document biogenic CO2 total and biogenic non-CO2 emissions for GRI 102-5 Climate ChangeWhat should be in the evidence pack for GRI 102-5 Climate Change assuranceGRI 102-5 Climate Change base year date, baseline choice reason and restatement noteHow to use the GRI 102-5 Climate Change workbook and Library Card PDFCommon mistakes when preparing GRI 102-5 Climate Change disclosureHow to write the narrative starter for GRI 102-5 Climate ChangeWhat calculation methods should I record for GRI 102-5 Climate ChangeHow to check offsets and removals in GRI 102-5 Climate ChangeGRI 102-5 Climate Change draft output and content index lineWho should own the GRI 102-5 Climate Change data collection processHow to use the from company reports table for GRI 102-5 Climate Change
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