GRI 305: Emissions 2016 · Topic Standard · Cross-sectoral
Disclosure GRI 305-3
Other indirect (Scope 3) GHG emissions
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
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Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
12 datapoints ↓
6 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to report the greenhouse gas emissions that occur outside its own direct operations but are linked to its value chain. In practice, that means looking beyond fuel burned on site or electricity used in buildings and considering emissions associated with activities such as purchased goods and services, transport, waste, business travel, and the use or disposal of products where relevant.
The practical focus is on how complete and credible the coverage is across the organisation’s activities, not just on a few visible sites or headline projects. The organisation should explain the scope of what it has included, the parts of the value chain it has covered, and any important gaps or exclusions so readers can understand how representative the reported figure is.
* 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
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Scope 3 total | The total amount of other indirect greenhouse gas emissions for the reporting period, expressed in tCO2e, using the organisation’s chosen Scope 3 boundary and calculation basis. | GHG inventory workbook, emissions calculation file, activity data extracts, and the final reported total that ties back to the source calculations. | Sustainability / ESG reporting |
| Included gases | Which greenhouse gases were included in the calculation, if that information is available, so the reader can see the gas set behind the total. | Calculation methodology note, emissions model settings, or inventory documentation listing the gases included. | Sustainability / ESG reporting |
| Biogenic CO2 total | The amount of carbon dioxide from biological sources included separately as biogenic CO2, reported in tCO2e for the period. | GHG inventory schedule, emissions factor workbook, and source activity data showing the biogenic CO2 calculation. | Sustainability / ESG reporting |
| Scope 3 coverage | The Scope 3 categories and business activities that were included in the calculation, described in plain business terms so the coverage is clear. | Scope 3 boundary memo, category mapping, and calculation workbook showing which categories and activities were included. | Sustainability / ESG reporting |
| Base year start | The first date of the chosen baseline year used for comparison and recalculation purposes. | Baseline policy, emissions baseline schedule, or reporting methodology note showing the base-year period start. | Sustainability / ESG reporting |
| Base year end | The last date of the chosen baseline year used for comparison and recalculation purposes. | Baseline policy, emissions baseline schedule, or reporting methodology note showing the base-year period end. | Sustainability / ESG reporting |
| Base year reason | A short explanation of why that baseline year was selected, including the business or reporting logic used to set it. | Baseline selection memo, emissions target documentation, or methodology paper explaining the chosen year. | Sustainability / ESG reporting |
| Base year emissions | The emissions amount for the selected baseline year, in tCO2e, on the same basis used for the current-year comparison. | Historical GHG inventory, baseline calculation workbook, and the final baseline total used in target tracking. | Sustainability / ESG reporting |
| Recalculation context | A description of the material change in emissions that led to the baseline being recalculated, including what changed and why the baseline was updated. | Recalculation memo, change log, acquisition/divestment note, or methodology update showing the trigger and impact. | Sustainability / ESG reporting |
| Factor source | Where the emissions factors came from, such as the named database, publication, or internal source used in the calculation. | Calculation workbook references, factor library, and source documents or links for the emission factors used. | Sustainability / ESG reporting |
| GWP basis | The warming potential values used to convert gases into CO2e, or a clear reference to where those values came from. | Methodology note, conversion table, or source reference showing the GWP values applied in the calculation. | Sustainability / ESG reporting |
| Calculation method | The standards, assumptions, methods, and tools used to produce the emissions figure, stated clearly enough for someone to understand how the number was built. | Methodology document, calculation workbook, tool output, and any assumptions log used in preparing the figure. | Sustainability / ESG reporting |
Show GRI 305-3 sub-elements (LRA working checklist)
- State any carbon dioxide released from biological sources separately.
- Show the emissions figure used for the chosen baseline year.
- Record the opening date of that baseline year.
- Report the total of all other indirect greenhouse gas emissions in the value chain.
- Where you can, name the gases included in the calculation.
- List which value-chain emission groups and activities were counted in the calculation.
- Identify where the emission factors came from.
- Set out the standards, methods, assumptions, and/or calculation tools used.
- Record the closing date of that baseline year.
- Explain the reason for any major emissions change that led you to recalculate the baseline figure.
- State the warming-rate values used, or point to the source for those values.
- Explain why you selected that baseline year.
LRA working checklist - paraphrased; see official source
How to prepare
- Set the reporting boundary first: decide which parts of the business, value chain activities, and emissions sources are in scope for this Scope 3 figure, so the calculation covers the intended indirect emissions only.
- Fix the calculation basis before you start compiling numbers: note which greenhouse gases are included, identify any biogenic carbon dioxide separately, and list the Scope 3 categories and activities that feed into the total.
- Build the base-year record alongside the current-year data: capture the base-year start and end dates, explain why that year was selected, and keep the base-year emissions figure ready for comparison.
- Gather the technical support for the calculation: retain the emission-factor sources, the warming-potential values or their source, and the standards, methods, assumptions, and tools used to produce the result.
- Prepare the narrative for changes and adjustments: explain any major shifts in emissions that led to a base-year recalculation, and record the context behind those changes so the reported figures can be understood.
- Before finalising, check the disclosure against the official source and your working papers: confirm the total is in tCO2e, the supporting text matches the evidence, and nothing material has been omitted or misstated.
Request Scope 3 emissions data and supporting evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What is the organisation’s total other indirect emissions for the reporting period, and what calculation basis, factors, categories, and base-year information support it?
Use your organisation’s own names for the carbon inventory, reporting packs, source systems, and category labels first, then map them to the disclosure fields below. Keep the request in business language that the data owner already uses, and only translate into framework terms when you prepare the reporting output. Check the official source before sign-off.
Weak request
Please send the Scope 3 data for GRI 305-3, including all required disclosures and evidence.
Why it fails: It uses framework language only, gives no clue which internal team owns the data, and does not say what source files, calculation basis, category labels, or base-year details are needed. That makes it hard for the owner to respond quickly or in their own working terms.
Better request
Please send the carbon inventory figures and backup for [reporting period] from [source system / workbook]. I need the total emissions figure, the activity groups covered, any separately tracked biogenic carbon amount, the gases included if tracked, the base-year dates and total, the reason that base year was chosen, any recalculation notes, the factor source, the GWP reference, and the method/tool notes. A summary table plus the underlying file is fine.
Formal email template
Subject: Request for carbon inventory data and supporting evidence for [reporting period] Dear [name/team], I am preparing the sustainability reporting pack for [reporting period] and need your help with the carbon inventory data and supporting evidence for [business area / system / process]. Please send the following in your usual format, using the terms your team already uses: - the total emissions figure for the period, with the calculation file or report behind it - the gases included in the calculation, if that is tracked - any separately tracked biogenic carbon figure, if applicable - the activity groups and business processes included in the calculation - the base-year start and end dates, the base-year total, and the reason that base year was chosen - any explanation for changes that led to a base-year update or recalculation - the source of the emission factors used - the global warming potential reference or source used - the standards, methods, assumptions, and tools used to build the calculation Please also include the file name, version, owner, and any notes needed to understand the figures. If it is easier, I can work from an export or a short summary table and then follow up on any gaps. Thank you, [Your name] [Role] [Contact details]
Short Teams / Slack version
Hi [name/team] — could you share the carbon inventory data and backup for [reporting period] for [business area/process]? Please include the total figure, the gases included if tracked, any biogenic carbon amount, the activity groups covered, base-year dates and total, any recalculation notes, the factor source, the GWP reference, and the method/tool notes. A file export or summary table is fine. Thanks.
Industry examples
Manufacturing
Context. The carbon team pulls data from production, logistics, purchased materials, waste, and business travel files.
Adapted request. Please share the carbon inventory extract for [reporting period] covering production sites, inbound freight, outbound freight, purchased materials, waste, and travel. Include the total figure, the activity groups included, any biogenic carbon amount, the gases tracked, base-year dates and total, any recalculation notes, the factor source, the GWP reference, and the method/tool notes.
Example response. Attached: carbon inventory workbook v4; total emissions 128,450 tCO2e; biogenic carbon 1,240 tCO2e; gases included: CO2, CH4, N2O; base year 2021-04-01 to 2022-03-31; base-year emissions 121,300 tCO2e; rationale: first full year with complete site coverage; recalculation note: added acquired plant and updated freight method; factor source: internal factor library v2025.1; GWP reference: source named in workbook; method: activity-based model with supplier and spend inputs.
Financial services
Context. The sustainability team consolidates travel, commuting, purchased services, data centres, and office operations data from multiple internal owners.
Adapted request. Please send the emissions summary and backup for [reporting period] covering travel, commuting, purchased services, data centres, and offices. Include the total figure, the business activities included, any biogenic carbon amount if tracked, the gases included if tracked, base-year dates and total, any recalculation notes, the factor source, the GWP reference, and the method/tool notes.
Example response. Attached: emissions summary pack and source extracts; total emissions 42,870 tCO2e; biogenic carbon not separately tracked; gases included: CO2, CH4, N2O; base year 2020-01-01 to 2020-12-31; base-year emissions 39,900 tCO2e; rationale: first year with complete travel and property data; recalculation note: updated office footprint after lease changes; factor source: named database and supplier-specific factors; GWP reference: source named in model notes; method: hybrid activity and spend model.
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State which gases were counted, which other indirect emissions categories and activities were included, whether biogenic carbon dioxide was part of the calculation, and which factors, warming values, methods, assumptions, and tools were used.
Context note
Explain what the reported gross other indirect emissions figure means in practice by linking it to the included categories, the gases covered, the base-year reference point, and any biogenic carbon dioxide reported separately or included.
Fluctuation statement
If the base-year figure was updated, briefly describe the significant operational or data changes that caused the recalculation and note how the revised base-year emissions compare with the original reference period.
Content index entry
GRI 305-3 Other indirect (Scope 3) GHG emissions — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 305-3. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| We prepared the coverage figure by pulling together the relevant value-chain emissions data for the reporting period and checking that the included activities matched our stated boundary decisions. | An assurer will test whether the figure is complete for the chosen boundary, whether any material sources were left out, and whether the period covered is consistent across inputs. | Boundary memo; source-data inventory; consolidation workbook; list of included and excluded activities; period-end cut-off checks; management sign-off on scope decisions. |
| We identified which greenhouse gases were built into the calculation and kept a record of that selection so the disclosed figure can be traced back to the underlying gas set. | An assurer will probe whether the gas list is complete, whether any gases were omitted without justification, and whether the calculation basis matches the disclosure. | Calculation model; gas-selection note; emission-factor library; methodology paper; reviewer comments confirming the gas set used. |
| Where we reported a biogenic carbon dioxide amount, we separated it from the main total and retained support showing how that amount was identified and measured. | An assurer will check whether the biogenic amount is clearly distinguished, whether it has been double-counted or mixed into the main total, and whether the supporting basis is sound. | Source records for biogenic emissions; calculation sheets; mapping from activity data to the reported amount; review evidence showing separate treatment from the main total. |
| We documented which categories and activities were brought into the calculation, including the exclusions, so the reader can see how the coverage was built up. | An assurer will test whether the category list is complete, whether exclusions were applied consistently, and whether the disclosed coverage matches the working papers. | Category inclusion schedule; activity mapping; exclusion log with reasons; consolidation files; internal review notes on boundary coverage. |
| We fixed the base-year start date in our records and kept evidence showing the period we used as the reference point for comparison. | An assurer will check whether the start date is correctly stated, whether it aligns with the chosen reference period, and whether the same date is used consistently across documents. | Base-year register; historical reporting pack; board or management approval of the reference period; working papers showing the start date used in calculations. |
| We fixed the base-year end date in our records and retained support showing the closing point of the reference period used for comparison. | An assurer will test whether the end date is accurate, whether it matches the underlying data period, and whether the disclosed date is consistent with the rest of the report. | Base-year register; source-data extracts for the reference period; calculation workbook; approval evidence for the selected end date. |
Evidence pack to prepare
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
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.
Mistakes to avoid when collecting the data
- Wrong data owner
The request goes to a central sustainability contact instead of the team that holds the spend, logistics, travel, or supplier records needed to build the figure.
- Framework language in the ask
The data request uses reporting jargon rather than the organisation’s own process terms, so the person receiving it cannot tell which operational records to pull.
- No clear boundary
The team starts collecting figures without stating which business units, sites, suppliers, or activities are in and out of the calculation.
- Mixed time basis
One part of the file uses the reporting period while another uses a different cut-off or historic year, so the numbers do not line up.
- Counting methods mixed together
Activity data, spend-based estimates, and supplier-reported values are merged without separating the basis used for each line item.
- Source labels lost
The original file names, system fields, or supplier codes are stripped out, making it impossible to trace each number back to its source record.
- Separate populations merged
Different activity groups that should stay distinct, such as business travel and freight, are rolled into one pool before the calculation is checked.
- Missing evidence trail
The working papers do not keep the source extract, factor reference, assumptions, and reviewer sign-off together, so the calculation cannot be reconstructed later.
Where judgement is often needed
- Setting the group boundary after a buy-in or sale
Decide whether the acquired or sold business is counted from the date control changes, explain the cut-off used, and note any restatement of the earlier comparison year if the change is large enough to alter the trend.
- Handling different local meanings for the same activity
Where countries label or classify the same business activity differently, map each site to one internal category, explain the mapping rule, and show any country-specific exceptions.
- Including activities that sit partly inside and partly outside the footprint
For shared services, leased assets, contractors, or other borderline activities, state the rule used to include or exclude them and explain how double counting or gaps were avoided.
- Choosing the year used as the comparison point
If several years could serve as the starting point, pick the one that best fits the organisation’s emissions history, explain why it was chosen, and show the opening and closing dates for that year.
- Reworking the comparison year after a major structural change
When a large acquisition, disposal, or similar shift changes the emissions picture, explain what triggered the recalculation, what was updated, and how the revised comparison figure was derived.
- Mixing measured data with estimates
If some sources are directly measured and others are modelled or estimated, disclose which parts rely on each approach, the main assumptions behind the estimates, and any material data gaps.
- Selecting the emissions factors and warming values
State which factor set and warming values were used, or point to the source, and explain any country, sector, or supplier-specific factors applied instead of a single group-wide set.
- Rounding and aggregation where detail could identify people or sites
Use a consistent rounding rule and, where privacy or confidentiality limits site-level detail, explain the aggregation level chosen and confirm that the total still ties back to the underlying calculations.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Food manufacturing · synthetic · written by LRA
Synthetic illustration only; figures and wording are invented for training purposes and should be replaced with entity-specific data and judgement.
We have prepared this synthetic example to show how we would explain our wider value-chain climate figure. Our reported total for other indirect emissions is 1,250,000 tCO2e, made up of 1,180,000 tCO2e from carbon dioxide, methane, nitrous oxide and HFCs, plus 70,000 tCO2e from biogenic carbon dioxide; the calculation covers purchased goods and services, upstream transport and distribution, waste from operations, business travel, employee commuting, and downstream transport and distribution.
- Our base period runs from 1 January 2020 to 31 December 2020; we chose it because it was the first full year after a major systems upgrade and gives us a stable point for comparison.
- The base-year figure was 1,020,000 tCO2e; we restated it after a material change in our supplier mix and after improving activity data for freight and packaging.
- We used emission factors from recognised national and international datasets, applied AR6 warming values, and calculated the result using the GHG Protocol, spend-based and activity-based methods, and our internal emissions model.
Technology services · synthetic · written by LRA
Synthetic illustration only; figures and wording are invented for training purposes and should be replaced with entity-specific data and judgement.
This synthetic example shows how we might describe our value-chain climate number in plain language. Our total for other indirect emissions is 86,000 tCO2e, including 84,500 tCO2e from carbon dioxide, methane, nitrous oxide, HFCs and PFCs, and 1,500 tCO2e of biogenic carbon dioxide; the scope covers cloud hosting and data-centre services, purchased hardware, employee commuting, business travel, and end-of-life treatment of sold devices.
- Our base year is 1 April 2021 to 31 March 2022, selected because it was the first year with complete activity data across the group after a merger.
- The base-year amount was 79,000 tCO2e; we updated it after a change in organisational boundary and a correction to electricity-use data for leased offices.
- We relied on supplier-specific factors where available and otherwise on government and industry datasets, used AR5 warming values, and applied life-cycle assessment tools together with the GHG Protocol and spend-based estimation methods.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. Suggested visuals and a GRI content-index line generated from this disclosure's datapoints.
Suggested visuals
- Scope 3 total and included sources — table: A simple table listing the gross other indirect emissions total alongside the gases counted, the categories and activities covered, and whether biogenic carbon dioxide is included.
- Base-year setup and reference period — table: A table showing the base-year start and end dates, the emissions figure for that year, and the reason that year was selected.
- Emissions by category and activity — stacked bar: How the reported other indirect emissions are split across the included categories and activities, making the main contributors easy to compare.
- Base year versus current period — bar: A side-by-side comparison of the base-year emissions figure with the latest reported gross other indirect emissions to show movement over time.
- Drivers of recalculation — table: A concise table summarising any major changes that led to the base-year figure being updated, together with the explanation for each change.
- Factors and calculation basis — table: The source used for emissions factors, the warming values applied or referenced, and the standards, methods, assumptions, and tools used in the calculation.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
I report 12,400 tCO2e of other indirect emissions.
Better
I report 12,400 tCO2e from purchased goods, transport and waste, with methane, nitrous oxide and carbon dioxide included, and 300 tCO2e of biogenic carbon dioxide.
Best
I report 12,400 tCO2e for 2025 from purchased goods, transport and waste, using supplier data, standard emission factors and a recognised calculation tool; our 2020 base year was 10,800 tCO2e because we chose it as the first year with complete data, and the rise mainly reflects higher freight volumes and a wider supplier set.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 305-3 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | ||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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Snam S.p.A. | Gas Utilities · Italy | 2025 | Partial | p. 307 →p. 311 →p. 443 → | Annual Report 2025 → | Deloitte | |||||||||||||||||||||||||||||||||||||||
Evidence in Snam S.p.A.’s reportWhat the report shows Snam S.p.A.'s 2025 Annual Report provides a covered value for Scope 1 greenhouse gas emissions under financial control on page 307, alongside a narrative on the calculation methodology and emission factors on page 448, though this narrative lacks a headline value. The report also references the Global Warming Potential of 29.8 in line with the Intergovernmental Panel on Climate on page 305 and mentions the use of internationally covered calculation tools such as the GHG Protocol on page 311, but again without headline figures. Notably, several expected emissions values and narrative items are not found or remain unclear in the report, limiting a full assessment of the disclosure.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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SQM / Sociedad Química y Minera de Chile | Mining — Rare Minerals / Precious Metals / Gems · Chile | 2024 | Partial | p. 210 →p. 285 →p. 330 → | Sustainability Report 2024 → | Deloitte; TÜV | |||||||||||||||||||||||||||||||||||||||
Evidence in SQM / Sociedad Química y Minera de Chile’s reportWhat the report shows SQM's Sustainability Report 2024 provides detailed data on indirect greenhouse gas emissions (Scope 2) with specific values reported on page 210, showing emissions in tCO2e for several years. The report also includes energy intensity metrics per energy source on page 339, and references to climate-related goals aligned with limiting global warming to 1.5°C on page 187. However, the report lacks clear narrative explanations or methodologies for emissions data, and several expected narrative items and emissions values are not found or remain unclear in the document.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Canadian Pacific Kansas City / CPKC | Ground Transportation — Railroads · Canada | 2024 | Partial | p. 16 →p. 17 →p. 37 → | 2024 Sustainability Data Report → | — | |||||||||||||||||||||||||||||||||||||||
Evidence in Canadian Pacific Kansas City / CPKC’s reportWhat the report shows Canadian Pacific Kansas City's 2024 Sustainability Data Report provides specific emissions data, including Scope 1 greenhouse gas emissions related to off-road sources on page 15, and references to global warming potentials from the IPCC Fifth Assessment Report also on page 15. The report includes a restated value for Purchased Goods & Services emissions on page 16 and offers some contextual discussion of potential future climate risks and opportunities on page 45, though without headline values. However, several emissions values and narrative disclosures remain not found or unclear in the report, with no quotable evidence for certain emissions categories or detailed methodology explanations.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Check your understanding
A logistics business has finished its annual carbon inventory and has one total for purchased transport, waste treatment, and employee commuting. The draft also notes that the figure excludes biogenic carbon from a small biofuel trial, but the team has not yet written down the methods used.What should the preparer check is captured before sign-off for this disclosure?
Model answer. The disclosure should include the total other indirect emissions in tonnes of CO2e, plus the gases covered if that information is available. It should also state any biogenic carbon amount separately, identify which outside-the-fence activities and categories were included, and describe the methods, assumptions, tools, emission factors, and warming values used to build the figure.
Why this matters. A complete Scope 3 disclosure is more than one total: it needs the scope of the calculation and the basis behind it.
A retailer has chosen 2021 as its comparison year because it was the first year with a full data set after a systems change. The team can show the start and end dates, but it has not yet explained why that year was selected or whether later changes in the inventory led to restating the comparison figure.What information should the preparer make sure is explained about the comparison year?
Model answer. The report should give the opening and closing dates for the comparison year, explain why that year was chosen, show the emissions for that year, and describe any major changes that caused the comparison figure to be recalculated. If the inventory was restated, the reason for that restatement should be clear.
Why this matters. Readers need both the comparison-year numbers and the reason that year is the right anchor for trend reporting.
A manufacturer has calculated its supply-chain emissions using a mix of supplier data, spend-based estimates, and a commercial calculation tool. The draft says only that the result is “based on recognised methods” and does not identify where the emission factors or warming values came from.What should the preparer do to make the calculation basis usable to a reviewer?
Model answer. The report should name the source of the emission factors, identify the warming values used or point to where those values came from, and describe the standards, methods, assumptions, and tools that shaped the calculation. A vague statement about using recognised methods is not enough for a reader to understand how the number was built.
Why this matters. A reviewer should be able to trace the calculation basis, not just see the final number.
A food producer includes freight, packaging, and end-of-life treatment in its Scope 3 total, but the draft only lists the total and the comparison-year figure. The team is unsure whether it also needs to spell out which parts of the value chain were counted and whether any biogenic carbon from packaging residues should be shown separately.What should the preparer confirm is described alongside the total?
Model answer. The report should identify the categories and activities that were included in the calculation, and it should separately state any biogenic carbon amount if that applies. That way, a reader can see what sits inside the total and what has been kept distinct.
Why this matters. The total must be supported by a clear list of what was counted and what was reported separately.
Analyse this disclosure across real reports
See how companies actually report GRI 305-3 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
Related framework references
How this disclosure maps across the major reporting frameworks.
→
ESRSRelated
ESRS E1
Climate Change — closest topical match (post-Omnibus ESRS catalogue).
→
IFRSNo equivalent
—
No direct IFRS S1/S2 topical equivalent.
Related & explore
Questions this page answers
What do I need to gather before drafting GRI 305-3 emissions data for this page?
Start with the datapoints listed on the page: Scope 3 total, included gases, biogenic CO2 total, Scope 3 coverage, base year start and end, base year reason, base year emissions, recalculation context, factor source, GWP basis, and calculation method. The page also gives a step-by-step preparation section to help you turn those inputs into a draft. ↑ section
How do I use the step-by-step 'how to prepare' section for GRI 305-3?
Use it as a practical checklist to move from raw inputs to a draft disclosure. The page is designed to help you set scope and methodology, collect the right data, and avoid common reporting gaps. ↑ section
Which data owner should I ask for the Scope 3 total and related emissions inputs?
The page is set up for practitioner use, so you can use it to coordinate with the relevant data owner for the emissions figures, base year details, and calculation inputs. It does not assign a specific role, but it does help you identify what evidence and source information you need to request. ↑ section
What evidence should I keep in the pack for GRI 305-3 assurance readiness?
The page includes an evidence pack with five items to support assurance readiness. It also lists six assurance claims to verify, each with a claim, risk, and evidence prompt, so you can build a focused audit trail. ↑ section
How do I use the six assurance claims on the page when reviewing my emissions disclosure?
Treat them as a check against the main risks in the disclosure and use the linked evidence prompts to see what should support each claim. That helps you spot gaps before the draft goes to assurance. ↑ section
What are the most common mistakes to avoid when preparing the GRI 305-3 emissions page?
The page has a section on common reporting gaps and mistakes, so you can use it as a pre-submission review. It is there to help you catch missing scope, weak methodology detail, or incomplete evidence before you finalise the draft. ↑ section
How do I turn the page content into a draft GRI 305-3 disclosure?
Use the draft-output section to shape the final write-up: it includes visualisation ideas, narrative starters, and a GRI content-index line. The page also provides a synthetic illustrative example to show how the disclosure can be presented. ↑ section
Can I use the synthetic illustrative example on the page as a template for my own GRI 305-3 table?
Yes, as a formatting and structure guide only. The example is explicitly synthetic, so you should replace it with your own data and keep any totals and subsets internally consistent. ↑ section
What does the page mean by Scope 3 coverage, and why do I need it for the disclosure?
Scope 3 coverage is one of the datapoints the page tells you to prepare, so it is part of the practical data set for the disclosure. Use it to show how complete your Scope 3 figure is and to support the methodology narrative. ↑ section
How should I handle the base year information for GRI 305-3 on this page?
The page asks you to prepare the base year start, base year end, base year reason, base year emissions, and recalculation context. That means you should be ready to explain both the reference period and why the base year was chosen, plus any changes that affect comparability. ↑ section
Is there any cross-framework help on the page if I also need ESRS E1 climate data?
Yes. The page notes ESRS E1 (Climate Change) as the closest correspondence, so the data you prepare here may be reusable across both disclosures. It does not say the requirements are identical, so you still need to check the other framework separately. ↑ section
More questions this page can help with
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Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
