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GRI Training Partner GRI 102 · Climate Change · Disclosure GRI 102-5

Gültig ab 2027

Gültig für Berichtsperioden, die am oder nach dem 1. Januar 2027 beginnen; frühere Anwendung wird empfohlen. Ersetzt GRI 305.

Scope 1 GHG emissions

GRI 102-5 · mandatory · metrics + narrative

Disclosure 102-5 requires an organization to report its gross Scope 1 greenhouse gas emissions from sources included within its organizational boundary. The organizational boundary must be established using the equity-share, financial-control or operational-control approach and the selected approach must be applied consistently across Scope 1, Scope 2 and Scope 3. The organization should explain why it selected the approach.

Rechtsstatus

GRI 102: Climate Change 2025 is effective for reports or other materials published on or after 1 January 2027, with earlier adoption encouraged.

Mit der Vorbereitung beginnen ↓ Official Global Reporting Initiative source ↗

Kern der Offenlegung

The gross Scope 1 total must be reported in metric tons of CO₂ equivalent and must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. The organization must provide a breakdown of each gas both in physical metric tons and in metric tons of CO₂ equivalent.

Biogenic non-CO₂ emissions, such as CH₄ and N₂O from biomass combustion or biodegradation, must be included within gross Scope 1 emissions. Biogenic CO₂ from biomass combustion or biodegradation must be reported separately in metric tons of CO₂ and must not be included in the gross Scope 1 total.

GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 1 emissions. However, Scope 1 emissions generated during GHG removal activities remain part of the gross Scope 1 inventory. Information on removals and carbon credits is reported under the relevant separate disclosures.

The organization must use 100-year global warming potential values from the latest IPCC assessment report. Where historical periods were calculated using different IPCC GWP values, it should identify the values used in each period.

The organization must report the base year and explain why it was selected. It must provide separate base-year figures for gross Scope 1 emissions in metric tons of CO₂ equivalent and biogenic CO₂ emissions in metric tons of CO₂. Recalculate base-year emissions when significant changes occur: structural changes such as acquisitions, divestments, mergers, insourcing or outsourcing; changes in calculation methodology, emission factors or data quality; and the discovery of significant errors. Explain the trigger and keep the previously reported base-year figure.

The organization must report the standards, methodologies, assumptions and calculation tools used and identify the sources of its emission factors. It should explain why these methods and factors were selected and distinguish direct measurements from calculations and estimates.

The reported organizational perimeter should reconcile to the entities included in financial reporting. Differences between financial and sustainability reporting entities should be explained under Disclosure 2-2, and emissions from additional associates, joint ventures or unconsolidated subsidiaries included in sustainability reporting should be reported separately.

To support comparability, the organization should present gross Scope 1 emissions, the gas-by-gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally break down Scope 1 emissions by business unit or facility, country, source type and activity type.

Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 1 inventory.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Vorbereiten

Was vor dem Entwurf zu sammeln ist

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  • Organisational boundary and consolidation approach

    GHG Accounting / Sustainability reporting

    Disclosure 102-5 requires an organization to report its gross Scope 1 greenhouse gas emissions from sources included within its organizational boundary. The organizational boundary must be established using the equity-share, financial-control or operational-control approach and the selected approach must be applied consistently across Scope 1, Scope 2 and Scope 3. The organization should explain why it selected the approach.

    Nachweise Approved source records, calculation files, reconciliations and review evidence supporting organisational boundary and consolidation approach.

    Achten Sie auf The published response for organisational boundary and consolidation approach is incomplete or does not match the supporting records.

  • Gross Scope 1 total and gas-by-gas breakdown

    GHG Accounting / Sustainability reporting

    The gross Scope 1 total must be reported in metric tons of CO₂ equivalent and must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. The organization must provide a breakdown of each gas both in physical metric tons and in metric tons of CO₂ equivalent.

    Nachweise Approved source records, calculation files, reconciliations and review evidence supporting gross scope 1 total and gas-by-gas breakdown.

    Achten Sie auf The published response for gross scope 1 total and gas-by-gas breakdown is incomplete or does not match the supporting records.

  • Biogenic non-CO₂ and separate biogenic CO₂

    GHG Accounting / Sustainability reporting

    Biogenic non-CO₂ emissions, such as CH₄ and N₂O from biomass combustion or biodegradation, must be included within gross Scope 1 emissions. Biogenic CO₂ from biomass combustion or biodegradation must be reported separately in metric tons of CO₂ and must not be included in the gross Scope 1 total.

    Nachweise Approved source records, calculation files, reconciliations and review evidence supporting biogenic non-co₂ and separate biogenic co₂.

    Achten Sie auf The published response for biogenic non-co₂ and separate biogenic co₂ is incomplete or does not match the supporting records.

  • Exclusion of removals, trades and avoided emissions

    GHG Accounting / Sustainability reporting

    GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 1 emissions. However, Scope 1 emissions generated during GHG removal activities remain part of the gross Scope 1 inventory. Information on removals and carbon credits is reported under the relevant separate disclosures.

    Nachweise Approved source records, calculation files, reconciliations and review evidence supporting exclusion of removals, trades and avoided emissions.

    Achten Sie auf The published response for exclusion of removals, trades and avoided emissions is incomplete or does not match the supporting records.

  • Latest IPCC 100-year GWP values

    GHG Accounting / Sustainability reporting

    The organization must use 100-year global warming potential values from the latest IPCC assessment report. Where historical periods were calculated using different IPCC GWP values, it should identify the values used in each period.

    Nachweise Approved source records, calculation files, reconciliations and review evidence supporting latest ipcc 100-year gwp values.

    Achten Sie auf The published response for latest ipcc 100-year gwp values is incomplete or does not match the supporting records.

  • Base year, recalculation and prior-period figures

    GHG Accounting / Sustainability reporting

    The organization must report the base year and explain why it was selected. It must provide separate base-year figures for gross Scope 1 emissions in metric tons of CO₂ equivalent and biogenic CO₂ emissions in metric tons of CO₂. Recalculate base-year emissions when significant changes occur: structural changes such as acquisitions, divestments, mergers, insourcing or outsourcing; changes in calculation methodology, emission factors or data quality; and the discovery of significant errors. Explain the trigger and keep the previously reported base-year figure.

    Nachweise Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures.

    Achten Sie auf The published response for base year, recalculation and prior-period figures is incomplete or does not match the supporting records.

  • Standards, methodologies, assumptions and emission factors

    GHG Accounting / Sustainability reporting

    The organization must report the standards, methodologies, assumptions and calculation tools used and identify the sources of its emission factors. It should explain why these methods and factors were selected and distinguish direct measurements from calculations and estimates.

    Nachweise Approved source records, calculation files, reconciliations and review evidence supporting standards, methodologies, assumptions and emission factors.

    Achten Sie auf The published response for standards, methodologies, assumptions and emission factors is incomplete or does not match the supporting records.

  • Financial-reporting perimeter reconciliation

    Finance / Sustainability reporting

    The reported organizational perimeter should reconcile to the entities included in financial reporting. Differences between financial and sustainability reporting entities should be explained under Disclosure 2-2, and emissions from additional associates, joint ventures or unconsolidated subsidiaries included in sustainability reporting should be reported separately.

    Nachweise Approved source records, calculation files, reconciliations and review evidence supporting financial-reporting perimeter reconciliation.

    Achten Sie auf The published response for financial-reporting perimeter reconciliation is incomplete or does not match the supporting records.

  • Current and historical trend information

    GHG Accounting / Sustainability reporting

    To support comparability, the organization should present gross Scope 1 emissions, the gas-by-gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally break down Scope 1 emissions by business unit or facility, country, source type and activity type.

    Nachweise Approved source records, calculation files, reconciliations and review evidence supporting current and historical trend information.

    Achten Sie auf The published response for current and historical trend information is incomplete or does not match the supporting records.

  • Reason for omission and inventory completeness

    GHG Accounting / Sustainability reporting

    Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 1 inventory.

    Nachweise Approved source records, calculation files, reconciliations and review evidence supporting reason for omission and inventory completeness.

    Achten Sie auf The published response for reason for omission and inventory completeness is incomplete or does not match the supporting records.

Bevor Sie beginnen

  • Report gross Scope 1 emissions from every source within the selected organisational boundary. Apply one consolidation approach consistently across Scope 1, Scope 2 and Scope 3.
  • Where required information is unavailable, apply the relevant GRI 1 reason for omission rather than presenting selected facilities as the complete organisational inventory.
  • Have the supporting records and the final response been reconciled?
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So bereiten Sie es vor

Report gross Scope 1 emissions from every source within the selected organisational boundary. Apply one consolidation approach consistently across Scope 1, Scope 2 and Scope 3.
Collect and reconcile the records for: Organisational boundary and consolidation approach; Gross Scope 1 total and gas-by-gas breakdown; Biogenic non-CO₂ and separate biogenic CO₂; Exclusion of removals, trades and avoided emissions; Latest IPCC 100-year GWP values; Base year, recalculation and prior-period figures; Standards, methodologies, assumptions and emission factors; Financial-reporting perimeter reconciliation; Current and historical trend information; Reason for omission and inventory completeness.
Where required information is unavailable, apply the relevant GRI 1 reason for omission rather than presenting selected facilities as the complete organisational inventory.
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.

Daten anfordern

Request the disclosure evidence

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

Provide the consolidation policy and entity reconciliation; source-level activity data; gross Scope 1 total; physical-tonne and tCO₂e gas breakdown; biogenic non-CO₂ and separate biogenic CO₂; exclusion controls; IPCC GWP source; base-year and recalculation files; standards, methods, assumptions, factors and current plus historical figures.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Bessere Anfrage

Provide the consolidation policy and entity reconciliation; source-level activity data; gross Scope 1 total; physical-tonne and tCO₂e gas breakdown; biogenic non-CO₂ and separate biogenic CO₂; exclusion controls; IPCC GWP source; base-year and recalculation files; standards, methods, assumptions, factors and current plus historical figures.

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.

Methodenhinweis

Include biogenic non-CO₂ in gross Scope 1, report biogenic CO₂ separately in metric tons of CO₂ and do not net removals, GHG trades, carbon credits or avoided emissions against the gross total.

Kontexthinweis

Reconcile sustainability-reporting entities to financial-reporting entities and explain differences. Distinguish a base-year recalculation from a restatement of previously published information under GRI 2-4.

Download-Center

Werkzeuge & Formulare zur Vorbereitung

Laden Sie Vorbereitungshilfen für GRI 102-5 nach kostenloser E-Mail-Bestätigung 24 Stunden lang herunter. Links zu Originalberichten bleiben öffentlich zugänglich.

Kostenlos · E-Mail-Zugang
01XLSArbeitsmappe für Vorbereitung & PrüfungDatenpunkte, Risiken, zu prüfende Nachweise, Verantwortliche und Nachweispaket.Kostenlos herunterladen ↧ 02XLSPaket für die DatenanfrageAnfrage-E-Mail, Nachrichtenvorlage, Antwortfelder und Freigabestruktur.Kostenlos herunterladen ↧ 03PDFBibliothekskarteDruckbare einseitige Zusammenfassung dieser Offenlegungskarte.Kostenlos herunterladen ↧

Prüfen

Prüfen Sie zu jeder Aussage die Nachweise

  • Organisational boundary and consolidation approach is reported accurately and completely.

    Risiko The response omits, misclassifies or overstates organisational boundary and consolidation approach.

    Zu prüfende Nachweise Approved source records, calculation files, reconciliations and review evidence supporting organisational boundary and consolidation approach.

  • Gross Scope 1 total and gas-by-gas breakdown is reported accurately and completely.

    Risiko The response omits, misclassifies or overstates gross scope 1 total and gas-by-gas breakdown.

    Zu prüfende Nachweise Approved source records, calculation files, reconciliations and review evidence supporting gross scope 1 total and gas-by-gas breakdown.

  • Biogenic non-CO₂ and separate biogenic CO₂ is reported accurately and completely.

    Risiko The response omits, misclassifies or overstates biogenic non-co₂ and separate biogenic co₂.

    Zu prüfende Nachweise Approved source records, calculation files, reconciliations and review evidence supporting biogenic non-co₂ and separate biogenic co₂.

  • Exclusion of removals, trades and avoided emissions is reported accurately and completely.

    Risiko The response omits, misclassifies or overstates exclusion of removals, trades and avoided emissions.

    Zu prüfende Nachweise Approved source records, calculation files, reconciliations and review evidence supporting exclusion of removals, trades and avoided emissions.

  • Latest IPCC 100-year GWP values is reported accurately and completely.

    Risiko The response omits, misclassifies or overstates latest ipcc 100-year gwp values.

    Zu prüfende Nachweise Approved source records, calculation files, reconciliations and review evidence supporting latest ipcc 100-year gwp values.

  • Base year, recalculation and prior-period figures is reported accurately and completely.

    Risiko The response omits, misclassifies or overstates base year, recalculation and prior-period figures.

    Zu prüfende Nachweise Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures.

  • Standards, methodologies, assumptions and emission factors is reported accurately and completely.

    Risiko The response omits, misclassifies or overstates standards, methodologies, assumptions and emission factors.

    Zu prüfende Nachweise Approved source records, calculation files, reconciliations and review evidence supporting standards, methodologies, assumptions and emission factors.

  • Financial-reporting perimeter reconciliation is reported accurately and completely.

    Risiko The response omits, misclassifies or overstates financial-reporting perimeter reconciliation.

    Zu prüfende Nachweise Approved source records, calculation files, reconciliations and review evidence supporting financial-reporting perimeter reconciliation.

  • Current and historical trend information is reported accurately and completely.

    Risiko The response omits, misclassifies or overstates current and historical trend information.

    Zu prüfende Nachweise Approved source records, calculation files, reconciliations and review evidence supporting current and historical trend information.

  • Reason for omission and inventory completeness is reported accurately and completely.

    Risiko The response omits, misclassifies or overstates reason for omission and inventory completeness.

    Zu prüfende Nachweise Approved source records, calculation files, reconciliations and review evidence supporting reason for omission and inventory completeness.

Vorzubereitendes Nachweispaket

Häufige Lücken in der Berichterstattung

  • Reporting the gas breakdown only in tCO₂e and omitting physical metric tons.
  • Excluding biogenic non-CO₂ or adding it to the gross total twice.
  • Including biogenic CO₂ in gross Scope 1.
  • Netting carbon credits or removals against the gross Scope 1 inventory.
  • Omitting NF₃, the consolidation approach or emission-factor sources.
  • Presenting selected facilities as a complete organisational inventory.
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Verweise auf das Rahmenwerk

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GRI

GRI 102-5

innerhalb von GRI 102: Climate Change

Offizielle Quelle öffnen →

Guides that settle this question

Ein THG-Inventar für GRI 102, ESRS E1 und IFRS S2: Abgrenzungen, Kennzahlen und verbleibende Lücken →GRI 102 Berichterstattung zu Scope 3: Kategorien, Datenhierarchie und Lieferantenschätzungen →GRI 102 Übergangspläne und gerechter Übergang: Was Unternehmen offenlegen müssen →GRI 102: Climate Change 2025 – Was sich ändert und wie Sie sich auf 2027 vorbereiten →

Verwandtes & Entdecken

Transition plan for climate change mitigation → KarteCarbon Credits → KarteClimate change adaptation plan → KarteJust transition → KarteGHG emissions reduction targets and progress → KarteAlle Offenlegungen durchsuchen →

Mehr in GRI 102 →Gesamten Katalog durchsuchen →Alle Offenlegungen durchsuchen →

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