Disclosure focus
This disclosure asks an organisation to report how much ozone-depleting substance it releases to the atmosphere from its activities during the reporting period. In practice, the focus is on the organisation’s own emissions, expressed as a quantity, rather than on policies or intentions.
The practical question is whether the figure covers the organisation’s full operations or only selected sites, and whether the reporting boundary is applied consistently. If emissions occur in more than one part of the business, the organisation should make clear what is included so the reported number reflects the intended scope.
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 305-6 sub-elements (LRA working checklist)
No reference text was provided to re-express, so I cannot produce a compliant checklist item-by-item.
Please resend the official disclosure text or the sub-practices to be paraphrased.
How to prepare it
1Set the reporting boundary first: confirm which operations, sites, and time period are in scope for the ozone-depleting substances figures, and keep that scope consistent across every figure and note you prepare.
2List the substances you are counting and define the business events that belong in each line item: what was produced, brought in, sent out, destroyed using approved methods, or used as feedstock. If you are excluding recycled or reused material, decide that up front and record the basis for that exclusion.
3Gather source records for each required number and statement. You will need evidence for production, imports, exports, destruction, feedstock use, the substances covered, the factor source used for conversion, and the calculation approach applied.
4Convert the activity data into the reported totals in the required ozone-depletion equivalent unit, and prepare the accompanying text on which substances were included, which factor source you relied on, and how the calculations were done.
5Document any exclusions, assumptions, or changes in method clearly, especially where recycled or reused material is left out. Make sure the explanation matches the figures and shows why the reported numbers are complete for the chosen scope.
6Check the draft against the official source before sign-off: confirm every required number and narrative item is present, the units and labels are correct, and the wording of your supporting notes still reflects the underlying records and method.
Request the data
Request the ODS activity data from EHS / Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What ODS-related quantities, exclusions, and calculation notes do we need for the reporting period, and what source evidence supports them?
Use your organisation’s own labels first, then map them to the reporting line. For example, ask for refrigerants, fire-suppression gases, process chemicals, customs/trade records, or environmental logs if those are the terms your teams already use. Keep the request in operational language and check the source material before sign-off.
Weak request
Please provide the GRI 305-6 data for ODS emissions, including production, imports, exports, destruction, feedstock use, exclusions, substances, emission factors, and methodology.
Why it fails: This uses framework language first, which can be hard for operational teams to recognise. It also bundles the ask in reporting terms rather than the records the owner actually holds, so the responder may not know which systems, substances, or evidence to pull. A better request starts from the team’s own operational labels and asks for the source records, calculation notes, and any exclusions in plain business language.
Better request
Please send the ODS figures your team holds for [reporting period] for [boundary / sites]: what was produced, brought in, sent out, destroyed, and used in process; whether any recycled or reused material was left out; which substances were included; how the numbers were converted; and the source records behind them. Use your normal site or inventory terms first, then add a short mapping note to the reporting line.
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 which ozone-depleting substances were included in the calculation, explain the basis used to turn the collected activity data into the reported figure, and name the source used for the emission factor or conversion factor.
Context note
Explain that the disclosure is intended to show the organisation’s ozone-depleting substance balance for the period, bringing together production, trade movements, destruction, feedstock use, and any excluded recycled or reused material.
Fluctuation statement
If the reported amount moved materially, link the change to the underlying drivers in the data set, such as higher or lower production, imports, exports, destruction, feedstock use, or a change in the substances included or calculation approach.
Content index entry
GRI 305-6 Emissions of ozone-depleting substances (ODS) — [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 data owner
The team asks a central sustainability contact instead of the operational person who holds the plant, trading, or inventory records for the ODS figures.
Using framework terms too early
People request data in reporting language rather than the business’s own terms, so the source team cannot map the ask to their records.
No clear boundary
The collection brief does not say which sites, activities, or legal entities are in scope, so different teams pull different populations.
Wrong period basis
The request does not pin down the exact reporting window or cut-off date, so some records are taken from the wrong month or year.
Mixed counting basis
One dataset is built from tonnes, another from converted tonnes of CFC-11e, and the two are merged without a consistent basis.
Source labels lost
Original file names, ledger codes, or system tags are stripped out during consolidation, making it hard to trace each number back to its source.
Separate populations merged
Production, imports, exports, destruction, and feedstock use are rolled into one total even though they need to stay distinct for collection.
Missing evidence trail
The pack contains numbers but not the supporting extracts, version history, or sign-off record needed to show where the data came from.
Exclusion not checked
The team forgets to confirm whether recycled or reused material should be left out, so the dataset may include items that should have been excluded.
Where judgement is often needed
Set the group boundary for bought or sold sites
If a site is added or leaves during the year, state whether its ODS figures are counted from the transfer date or for the full year, and explain the basis used.
Choose one substance list and stick to it
Where different countries or business units use different names or classifications, define the substances you have included, say how you mapped local labels to your reporting list, and note any exclusions.
Decide how to treat material at the edge of the reporting scope
For shared plants, joint ventures, leased equipment or outsourced operations, explain whether the ODS is counted in your figures and why that treatment was chosen.
Explain whether figures come from meters, records or estimates
If direct measurement is not available for all items, disclose which numbers are measured and which are estimated, plus the method used to fill gaps.
State the timing basis for imports, exports and production
Make clear whether you used shipment date, customs date, invoice date or another cut-off, and apply the same timing rule consistently across the year.
Show how you handled recycled or reused material
If you exclude recycled or reused ODS from the totals, say so clearly and describe the rule used to separate it from other material.
Be explicit about the conversion source
Name the factor set or calculation basis used to turn different substances into the common unit, and explain any change from prior periods.
Round in a way that does not distort the totals
If you round site-level or substance-level numbers, state the rounding rule and check that the rounded parts still reconcile to the reported total.
Aggregate where detail would expose sensitive operational data
If you combine small-country or small-site figures to avoid revealing sensitive information, explain the aggregation approach and keep the combined total traceable to source records.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Industrial gases
*Synthetic illustration only.* We report our ozone-depleting substances using the same boundary as our production and trade records, and we explain the calculation basis we used. In this example, our mix covers CFC-11, CFC-12 and HCFC-22; we produced 120 tonnes before any deductions, imported 35 tonnes, exported 18 tonnes, used 22 tonnes as process input, and sent 14 tonnes to approved destruction, while 6 tonnes were excluded because they were recovered for recycling or reuse. Our emission factors came from a recognised industry protocol, and the quantities were derived from mass-balance records adjusted for the approved destruction route and the recycled/reused exclusion.
Illustrative only; figures are internally consistent and show how to describe the substances covered, the production and trade flows, the amount used as feedstock, the amount destroyed through approved methods, the recycled/reused exclusion, and the calculation basis with its emission-factor source.
Illustrative (synthetic) example — Refrigeration equipment manufacturing
*Synthetic illustration only.* We disclose the ozone-depleting substances in scope for our reporting period, covering HCFC-141b, HCFC-142b and CFC-113, and we set out the method used to calculate the figures. In this example, we made 80 tonnes before deductions, brought in 24 tonnes, shipped out 9 tonnes, used 16 tonnes as feedstock, and had 11 tonnes destroyed by an approved technology; 4 tonnes were left out because they were recovered for recycling or reuse. The emission factors were taken from a national technical guidance source, and the totals were built from purchase, sales and treatment records reconciled through a mass-balance approach.
Illustrative only; figures are internally consistent and show how to describe the substances covered, the production and trade flows, the amount used as feedstock, the amount destroyed through approved methods, the recycled/reused exclusion, and the calculation basis with its emission-factor source.
Company reports
How companies report GRI 305-6
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Grifols, S.A.
Pharmaceuticals / Biotech / Life Sciences · Spain · 2024
Grifols, S.A.'s 2024 Integrated and Sustainability Annual Report provides numeric data related to plasma fractionation processes and product traceability technologies on pages 257 and 241 respectively, including details on fibrinogen and the use of technologies to maintain supply chain traceability (p.257, p.241). The report also includes information on total water consumption measured in cubic meters per net revenue on page 238. However, several expected numeric values and narrative items related to other sustainability metrics are not found or remain unclear in the report.
ASE Technology Holding Co., Ltd.
Semiconductors · Taiwan · 2024
ASE Technology Holding Co., Ltd.'s 2024 CSR Report provides specific data on air emissions control, including nitrogen oxides and sulfur oxides, referenced on page 261. The report also details a financial investment of approximately USD 1.37 million in resource efficiency initiatives (p.143) and mentions efforts to improve energy utilisation through smart system controls (p.98), though no headline numeric value is provided there. However, several numeric values and narrative items related to sustainability disclosures are not found or remain unclear in the report.
Zydus Wellness Limited
Food Production — Agricultural · India · 2025
Zydus Wellness Limited’s Integrated Annual Report 2024-25 provides specific numeric data on waste generation, reporting a total of 1,712 units with a waste intensity per rupee figure on page 141, and details on waste management practices including reuse, recycling, and safe disposal on page 128. The report also mentions production capacity expansion from 7 to 60 metric tons per day on page 86, indicating scalability related to sustainability efforts. However, some numeric values and narrative details related to waste or sustainability disclosures are missing or unclear, with no quotable evidence found for certain data points and methodology explanations.
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Check your understanding
Scenarios to work through
A facilities team finds 2.4 t CFC-11e of refrigerant losses from maintenance, and 0.6 t CFC-11e was captured and sent for approved destruction. The same year, 0.3 t CFC-11e was recovered and sent back into use within the site.
QHow should the preparer decide what to include in the ODS figures, and what should be left out?
Reveal model answer →Hide answer ↑Record the 2.4 t CFC-11e as the amount released before any deduction, and separately show the 0.6 t CFC-11e destroyed by an approved method. The 0.3 t CFC-11e that was recovered and reused should be excluded from the release figure if the organisation is applying the exclusion for recycled or reused material, and that exclusion should be stated clearly.
Why this matters · Separate gross release, destruction, and any recycled or reused material so the reported figures are not mixed together.
A chemical site handled three ozone-depleting substances during the year: 1.8 t CFC-11e produced on site, 0.9 t CFC-11e imported, and 0.4 t CFC-11e exported. The team is unsure whether to report only the net balance.
QWhat set of numbers should the preparer present for this item?
Reveal model answer →Hide answer ↑Report each movement on its own: 1.8 t CFC-11e produced, 0.9 t CFC-11e imported, and 0.4 t CFC-11e exported. Do not collapse them into a single net amount, because the disclosure asks for the separate flows as well as the other ODS measures.
Why this matters · Keep production, inbound movement, and outbound movement distinct rather than netting them together.
The environmental manager has a list of refrigerants and solvents used in the year, but one of them is a recycled gas returned to the process after recovery. The draft note currently includes every substance in the total without explanation.
QWhat should the preparer check before finalising the disclosure?
Reveal model answer →Hide answer ↑Confirm which ozone-depleting substances are included in the scope of the calculation, and state whether recycled or reused material has been left out of the reported amount. The note should also explain the source used for the conversion factors and the method used to calculate the figures, so a reader can follow how the numbers were built.
Why this matters · Be explicit about the substances covered, any exclusion for recovered material, and the basis of the calculation.
A reporting team has calculated 5.2 t CFC-11e of ODS produced before deductions, 1.1 t CFC-11e destroyed, and 0.7 t CFC-11e used as feedstock. They have the totals, but the working papers only say “industry standard factors” and “internal estimate method.”
QWhat additional information should the preparer make sure is disclosed alongside the numbers?
Reveal model answer →Hide answer ↑The disclosure should name the source of the emission factors and describe the calculation approach used for the ODS figures. The team should not leave these as vague labels, because the reader needs enough context to understand how the reported amounts were derived.
Why this matters · Numbers alone are not enough; the basis for the factors and the calculation approach also need to be stated.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Direct (Scope 1) GHG emissions → Guide ✓Energy indirect (Scope 2) GHG emissions → Guide ✓Other indirect (Scope 3) GHG emissions → Guide ✓GHG emissions intensity → Guide ✓Reduction of GHG emissions → Guide ✓Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions → Guide ✓Show all 6 related disclosures →
FAQ
Questions this page answers
How do I prepare GRI 305-6 emissions data for this disclosure page in practice?+−
Use the page’s step-by-step preparation section to work through the disclosure, then gather the listed datapoints and supporting notes before drafting. The page is designed to help you move from raw data to a disclosure-ready output, with an evidence pack and common gaps to check along the way.
What data do I need to collect for GRI 305-6 on this page?+−
The page lists the datapoints to prepare: gross ODS output, destroyed ODS amount, feedstock ODS amount, reused ODS flag, ODS production total, ODS imports total, ODS exports total, ODS substances list, factor source note, and calculation method note. Use that list as your collection checklist so you can build the disclosure and the evidence pack from the same source set.
How should I set the scope and calculation approach for the GRI 305-6 workbook?+−
The page tells you to capture a calculation method note and a factor source note, so the practical task is to document how the numbers were derived and what sources were used. Keep the scope aligned to the datapoints on the page and make sure the method is clear enough for review and assurance.
Who should own the GRI 305-6 data collection and sign-off?+−
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can supply, explain, and evidence the figures. In practice, assign the datapoints and notes to named owners early so the evidence pack and draft can be checked before sign-off.
What evidence do I need to make GRI 305-6 assurance-ready?+−
The page includes an evidence pack with five items and six assurance claims to verify, each framed around a claim, risk, and evidence check. Use those sections to assemble support for the figures, the method, and the source notes before the disclosure is reviewed.
What are the common mistakes to avoid when drafting GRI 305-6 emissions disclosure?+−
The page has a section on common reporting gaps and mistakes, so it is meant to help you spot issues before you finalise the draft. A practical use is to compare your numbers, notes, and evidence against that list and correct any missing or inconsistent items early.
How do I use the GRI 305-6 Prep & Assurance workbook and printable Library Card?+−
The Download Centre provides a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise the datapoints, method notes, and evidence, and use the Library Card as a quick reference while preparing the disclosure.
Can I use the synthetic example on the GRI 305-6 page to draft my own disclosure?+−
Yes, the page includes synthetic illustrative example disclosures, including a quantitative table, to show how the information can be presented. Treat it as a format guide only and replace it with your own internally consistent data and notes.
How can I turn the GRI 305-6 data into a draft narrative and content index line?+−
The page includes draft-output support with visualisation ideas, narrative starters, and a GRI content-index line. Use those prompts to turn the collected datapoints and method notes into a first draft, then check it against the evidence pack and the common gaps list.
Can I reuse GRI 305-6 data for ESRS E1 (Climate Change)?+−
The page says the closest ESRS correspondence is ESRS E1 (Climate Change), so the data may be reusable across the two reporting exercises. Use the page as a practical bridge, but do not assume the requirements are identical.
More questions this page can help with
GRI 305-6 emissions disclosure checklist for sustainability managersGRI 305-6 data points to collect before drafting the disclosureGRI 305-6 calculation method note and factor source note guidanceGRI 305-6 assurance evidence pack what to includeGRI 305-6 common reporting mistakes and gapsGRI 305-6 workbook download and how to use itGRI 305-6 synthetic example disclosure tableGRI 305-6 narrative starter and content index lineGRI 305-6 ownership and data sign-off for ESG reportingGRI 305-6 from company reports examplesGRI 305-6 ESRS E1 data reuseGRI 305-6 preparation steps for assurance-ready reporting
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