Zum Kern der Offenlegung springen
RK
Geprüft von
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Kostenlos · Community-Mitglieder
✓ LRA KI-Assistent · Mit menschlicher Kontrolle
Offizielle Quelle öffnen →
Explore GRI training (ESRS bundle) →
GRI 305: Emissions·Disclosure GRI 305-1
Direct (Scope 1) GHG emissions
Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.
Rechtsstatus
Disclosure 305-1 has been superseded by Disclosure 102-5 Scope 1 GHG emissions in GRI 102: Climate Change 2025. GRI 102 becomes mandatory for climate change reporting published on or after 1 January 2027, with earlier adoption encouraged. Use this page for reporting under GRI 305-1 and consult GRI 102-5 when preparing for early adoption or reporting published from 1 January 2027.
Veröffentlichter Steckbrief
Zuletzt geprüft am 2026-08-03
Geprüft von
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Standard
GRI 305: Emissions
Disclosure GRI 305-1 · 2016
Zuletzt geprüft
2026-08-03
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.
The disclosure covers gross direct (Scope 1) GHG emissions before the application of GHG trades. It requires the organisation to identify the gases included, report biogenic CO2 emissions separately, provide the applicable base-year information, identify the emission-factor and GWP sources, state the consolidation approach, and describe the standards, methodologies, assumptions and calculation tools used.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.
Bevor Sie beginnen
Bevor Sie beginnen
Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.
Vorbereitung
Wichtige vorzubereitende Angaben
| Vorbereitungsfeld | Was zu erfassen ist | Nachweishinweis | Verantwortlich |
|---|---|---|---|
| Gross Scope 1 GHG emissions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gross scope 1 ghg emissions. | Climate / Environment / Sustainability Reporting |
| Gases included | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gases included. | Climate / Environment / Sustainability Reporting |
| Biogenic CO2 emissions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting biogenic co2 emissions. | Climate / Environment / Sustainability Reporting |
| Base year | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting base year. | Climate / Environment / Sustainability Reporting |
| Emission-factor sources | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting emission-factor sources. | Climate / Environment / Sustainability Reporting |
| GWP sources | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gwp sources. | Climate / Environment / Sustainability Reporting |
| Consolidation approach | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting consolidation approach. | Climate / Environment / Sustainability Reporting |
| Standards, methodologies, assumptions and calculation tools | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting standards, methodologies, assumptions and calculation tools. | Climate / Environment / Sustainability Reporting |
＋ Teilelemente von GRI 305-1 anzeigen (LRA-Arbeitscheckliste)
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
So bereiten Sie es vor
This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.
Collect and reconcile the records for: Gross Scope 1 GHG emissions; Gases included; Biogenic CO2 emissions; Base year; Emission-factor sources; GWP sources; Consolidation approach; Standards, methodologies, assumptions and calculation tools.
Apply Disclosure 305-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.
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 reporting-period records and reconciliations for Disclosure 305-1: Gross Scope 1 GHG emissions; Gases included; Biogenic CO2 emissions; Base year; Emission-factor sources; GWP sources; Consolidation approach; Standards, methodologies, assumptions and calculation tools. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Bessere Anfrage
Provide the reporting-period records and reconciliations for Disclosure 305-1: Gross Scope 1 GHG emissions; Gases included; Biogenic CO2 emissions; Base year; Emission-factor sources; GWP sources; Consolidation approach; Standards, methodologies, assumptions and calculation tools. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
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
The disclosure covers gross direct (Scope 1) GHG emissions before the application of GHG trades. It requires the organisation to identify the gases included, report biogenic CO2 emissions separately, provide the applicable base-year information, identify the emission-factor and GWP sources, state the consolidation approach, and describe the standards, methodologies, assumptions and calculation tools used.
Kontexthinweis
Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.
Download-Center
Werkzeuge & Formulare zur Vorbereitung
Professionelle Vorbereitungswerkzeuge für GRI 305-1 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.
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 ↧
Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| Gross Scope 1 GHG emissions is reported accurately and completely. | The response omits, misclassifies or overstates gross scope 1 ghg emissions. | Approved source records, calculation files and review evidence supporting gross scope 1 ghg emissions. |
| Gases included is reported accurately and completely. | The response omits, misclassifies or overstates gases included. | Approved source records, calculation files and review evidence supporting gases included. |
| Biogenic CO2 emissions is reported accurately and completely. | The response omits, misclassifies or overstates biogenic co2 emissions. | Approved source records, calculation files and review evidence supporting biogenic co2 emissions. |
| Base year is reported accurately and completely. | The response omits, misclassifies or overstates base year. | Approved source records, calculation files and review evidence supporting base year. |
| Emission-factor sources is reported accurately and completely. | The response omits, misclassifies or overstates emission-factor sources. | Approved source records, calculation files and review evidence supporting emission-factor sources. |
| GWP sources is reported accurately and completely. | The response omits, misclassifies or overstates gwp sources. | Approved source records, calculation files and review evidence supporting gwp sources. |
| Consolidation approach is reported accurately and completely. | The response omits, misclassifies or overstates consolidation approach. | Approved source records, calculation files and review evidence supporting consolidation approach. |
| Standards, methodologies, assumptions and calculation tools is reported accurately and completely. | The response omits, misclassifies or overstates standards, methodologies, assumptions and calculation tools. | Approved source records, calculation files and review evidence supporting standards, methodologies, assumptions and calculation tools. |
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
Using internal or approximate wording in place of the defined GRI terms.
Changing the required reporting population or denominator without explanation.
Treating GRI recommendations or LRA preparation controls as mandatory disclosure requirements.
Leaving a reported field unsupported by traceable source evidence and review records.
Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung
Erhalten Sie praxisnahe Antworten für Ihren Berichtskontext. Die ersten beiden Antworten sind kostenlos — treten Sie der LRA Community kostenlos bei, um ohne Limit weiterzumachen.
Ausprobieren
Wie bereite ich GRI 305-1 vor?
Welche Daten muss ich erheben?
Welche Fehler sollte ich vermeiden?
2 kostenlose Antworten
Verweise auf das Rahmenwerk
Einschlägige GRI-Anforderungen und verwandte Offenlegungen
Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.
GRI
GRI 305-1
innerhalb von GRI 305: Emissions
Verwandtes & Entdecken
Energy indirect (Scope 2) GHG emissions → KarteOther indirect (Scope 3) GHG emissions → KarteGHG emissions intensity → KarteReduction of GHG emissions → KarteEmissions of ozone-depleting substances (ODS) → Karte
Alle Offenlegungen durchsuchen →
Mehr in GRI 305 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
Tiefer einsteigen · GRI 305-1
Lernen Sie, diese Offenlegung durchgängig zu erstellen
This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Wie diese Bibliothek entsteht
312 veröffentlichte Berichte indexiert
63.171 Seiten mit seitengenauen Fundstellen
272 von Praktikern erstellte Disclosure-Karten
/de/knowledge-hub/disclosure-cards/gri-305-1/
Kostenlos · LRA Community
Holen Sie sich Ihre GRI 305-1-Werkzeuge — kostenlos
Ihre Vorbereitungswerkzeuge sind für Mitglieder der LRA Community und für Studierende kostenlos. Einmal registrieren (kostenlos) und Ihr Download startet sofort — dazu die Disclosure-Bibliothek, Vorlagen und der LRA KI-Assistent.
✓
Willkommen — Ihr Download startet
Ihre Datei wird jetzt heruntergeladen. Auch Ihr Community-Cabinet — mit der Disclosure-Bibliothek, Vorlagen und dem LRA KI-Assistenten — steht bereit.
Cabinet öffnen →