GRI 305 — Direct (Scope 1) GHG emissions

Kern der Offenlegung

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.

Vorbereiten

Was vor dem Entwurf zu sammeln ist

Haken Sie jedes Feld ab, sobald der Nachweis vorliegt. Eigner sind die Teams, bei denen die Quelldateien üblicherweise liegen.

(a) gross Scope 1 emissions, tCO2e
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Nachweise Approved GHG inventory, activity data, calculation workbook and sign-off record.

Achten Sie auf The published response for (a) gross scope 1 emissions, tco2e is incomplete or does not match the supporting records.
(b) gases included
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Nachweise GHG inventory methodology and gas-by-gas calculation mapping.

Achten Sie auf The published response for (b) gases included is incomplete or does not match the supporting records.
(c) biogenic CO2, separately
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Nachweise Biogenic-emissions schedule and reconciliation to the GHG inventory.

Achten Sie auf The published response for (c) biogenic co2, separately is incomplete or does not match the supporting records.
(d-i) base year
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Nachweise Approved base-year record, period definition and selection rationale.

Achten Sie auf The published response for (d-i) base year is incomplete or does not match the supporting records.
(d-ii) base year emissions
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Nachweise Archived base-year inventory and reconciliation workbook.

Achten Sie auf The published response for (d-ii) base year emissions is incomplete or does not match the supporting records.
(d-iii) rationale and recalculation context
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Nachweise Recalculation policy, change log and approved old-to-new bridge.

Achten Sie auf The published response for (d-iii) rationale and recalculation context is incomplete or does not match the supporting records.
(e) emission-factor and GWP sources
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Nachweise Versioned emission-factor library, GWP source and calculation methodology.

Achten Sie auf The published response for (e) emission-factor and gwp sources is incomplete or does not match the supporting records.
(f) consolidation approach
Sustainability reporting / Group reporting / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Nachweise GHG boundary policy, entity mapping and consolidation worksheet.

Achten Sie auf The published response for (f) consolidation approach is incomplete or does not match the supporting records.
(g) standards, methodologies and assumptions
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Nachweise Approved inventory methodology, assumptions log and calculation-tool version record.

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

Bevor Sie beginnen

This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.
Apply Disclosure 305-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Have the supporting records and the final response been reconciled?

＋ Teilelemente von GRI 305-1 anzeigen (LRA-Arbeitscheckliste)

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: (a) gross Scope 1 emissions, tCO2e; (b) gases included; (c) biogenic CO2, separately; (d-i) base year; (d-ii) base year emissions; (d-iii) rationale and recalculation context; (e) emission-factor and GWP sources; (f) consolidation approach; (g) standards, methodologies and assumptions.

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

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

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

Laden Sie Vorbereitungshilfen für GRI 305-1 nach kostenloser E-Mail-Bestätigung 24 Stunden lang herunter. Links zu Originalberichten bleiben öffentlich zugänglich.

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Prüfen

Prüfen Sie zu jeder Aussage die Nachweise

(a) gross Scope 1 emissions, tCO2e is reported accurately and completely.
Risiko The response omits, misclassifies or overstates (a) gross scope 1 emissions, tco2e.
Zu prüfende Nachweise Approved GHG inventory, activity data, calculation workbook and sign-off record.
(b) gases included is reported accurately and completely.
Risiko The response omits, misclassifies or overstates (b) gases included.
Zu prüfende Nachweise GHG inventory methodology and gas-by-gas calculation mapping.
(c) biogenic CO2, separately is reported accurately and completely.
Risiko The response omits, misclassifies or overstates (c) biogenic co2, separately.
Zu prüfende Nachweise Biogenic-emissions schedule and reconciliation to the GHG inventory.
(d-i) base year is reported accurately and completely.
Risiko The response omits, misclassifies or overstates (d-i) base year.
Zu prüfende Nachweise Approved base-year record, period definition and selection rationale.
(d-ii) base year emissions is reported accurately and completely.
Risiko The response omits, misclassifies or overstates (d-ii) base year emissions.
Zu prüfende Nachweise Archived base-year inventory and reconciliation workbook.
(d-iii) rationale and recalculation context is reported accurately and completely.
Risiko The response omits, misclassifies or overstates (d-iii) rationale and recalculation context.
Zu prüfende Nachweise Recalculation policy, change log and approved old-to-new bridge.
(e) emission-factor and GWP sources is reported accurately and completely.
Risiko The response omits, misclassifies or overstates (e) emission-factor and gwp sources.
Zu prüfende Nachweise Versioned emission-factor library, GWP source and calculation methodology.
(f) consolidation approach is reported accurately and completely.
Risiko The response omits, misclassifies or overstates (f) consolidation approach.
Zu prüfende Nachweise GHG boundary policy, entity mapping and consolidation worksheet.
(g) standards, methodologies and assumptions is reported accurately and completely.
Risiko The response omits, misclassifies or overstates (g) standards, methodologies and assumptions.
Zu prüfende Nachweise Approved inventory methodology, assumptions log and calculation-tool version record.

Vorzubereitendes Nachweispaket

Approved GHG inventory, activity data, calculation workbook and sign-off record.GHG inventory methodology and gas-by-gas calculation mapping.Biogenic-emissions schedule and reconciliation to the GHG inventory.Approved base-year record, period definition and selection rationale.Archived base-year inventory and reconciliation workbook.Recalculation policy, change log and approved old-to-new bridge.Versioned emission-factor library, GWP source and calculation methodology.GHG boundary policy, entity mapping and consolidation worksheet.Approved inventory methodology, assumptions log and calculation-tool version record.

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.

Echte Berichte

How 3 companies report it

Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.

Echte veröffentlichte Berichte

Yuanta Financial Holding Co., Ltd.

Partial

Banks / Diverse Financials / Insurance · Taiwan · 2024 · p.167 ↗

Yuanta Financial Holding Co., Ltd.'s 2024 ESG Report provides reported values for Scope 1 emissions and base year emissions, with the base year identified as 2020 and Scope 1 emissions in that year quantified as 1,492.17 metric tons (p.88). The report mentions that Category 3 to 5 GHG emissions do not include certain carbon emissions and includes details on Category 1 and 2 emissions, with some quantitative calculations described (p.88). However, the report lacks clear information on offset types, amounts, and schemes, as well as details on included gases, biogenic CO2, base year rationale, recalculation triggers, factor sources, GWP sources, boundary methods, and calculation methods.

SQM / Sociedad Química y Minera de Chile

Partial

Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024 · p.210 ↗

SQM's Sustainability Report 2024 provides reported values for greenhouse gas emissions, including Scope 1 emissions of 116,221 metric tons CO2 equivalent (p.210) and biogenic CO2 emissions detailed on page 333. The report also references a target to reduce Scope 1 and 2 emissions by 30% by 2035, using 2023 as the base year (p.209), and mentions a 2% reduction challenge relative to the previous year (p.143). However, the report does not provide information on offset types, amounts, or schemes, nor does it clarify included gases, recalculation triggers, boundary or calculation methods, or sources for emission factors and global warming potentials.

Snam S.p.A.

Partial

Gas Utilities · Italy · 2025 · p.307 ↗

Snam S.p.A.'s 2025 Annual Report provides reported values for greenhouse gas (GHG) emissions, including Scope 1 emissions quantified in tonnes of CO2 equivalent on page 307, with gross Scope 1 emissions detailed as 1,386,086 tCO2e. The report also includes a figure for offsets used on page 305, showing a value of 27,036 tCO2e. However, the report lacks specific information on the types of offsets, offset schemes, and amounts, as well as details on included gases, biogenic CO2, base year data, recalculation triggers, and methodological approaches, which remain unclear or not found in the document.

Feld	Yuanta Financial Holding Co., Ltd.	SQM / Sociedad Química y Minera de Chile	Snam S.p.A.
(a) gross Scope 1 emissions, tCO2e	Nicht gefunden	Nicht gefunden	Nicht gefunden
(b) gases included	Teilweise	Teilweise	Teilweise
(c) biogenic CO2, separately	Nicht gefunden	Nicht gefunden	Nicht gefunden
(d-i) base year	Nicht gefunden	Nicht gefunden	Nicht gefunden
(d-ii) base year emissions	Nicht gefunden	Nicht gefunden	Nicht gefunden
(d-iii) rationale and recalculation context	Teilweise	Teilweise	Teilweise
(e) emission-factor and GWP sources	Nicht gefunden	Nicht gefunden	Nicht gefunden
(f) consolidation approach	Teilweise	Teilweise	Teilweise
(g) standards, methodologies and assumptions	Teilweise	Teilweise	Teilweise

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Verweise auf das Rahmenwerk

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GRI

GRI 305-1

innerhalb von GRI 305: Emissions

Offizielle Quelle öffnen →

Guides that settle this question

Begrenzte Prüfungssicherheit für ausgewählte GRI-Indikatoren im Vergleich zur Assurance des gesamten Berichts →

Verwandtes & Entdecken

Energy indirect (Scope 2) GHG emissions → Karte Other indirect (Scope 3) GHG emissions → Karte GHG emissions intensity → Karte Reduction of GHG emissions → Karte Emissions of ozone-depleting substances (ODS) → Karte Alle Offenlegungen durchsuchen →

Mehr in GRI 305 →Gesamten Katalog durchsuchen →Alle Offenlegungen durchsuchen →

Wie diese Bibliothek entsteht 1.211 veröffentlichte Berichte indexiert 315.012 Seiten mit seitengenauen Fundstellen 272 veröffentlichte Karten im aktiven Katalog

	Bericht A	Bericht B	Bericht C
Datenpunkt 1	✓ p.213	unklar	✓ p.87
Datenpunkt 2	✓ p.214	—	✓ p.90

Direct (Scope 1) GHG emissions

Was vor dem Entwurf zu sammeln ist

(a) gross Scope 1 emissions, tCO2e

(b) gases included

(c) biogenic CO2, separately

(d-i) base year

(d-ii) base year emissions

(d-iii) rationale and recalculation context

(e) emission-factor and GWP sources

(f) consolidation approach