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
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GRI 305: Emissions·Disclosure GRI 305-3
Other indirect (Scope 3) 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Disclosure 305-3 has been superseded by Disclosure 102-7 Scope 3 GHG emissions in GRI 102: Climate Change 2025. GRI 102 applies to reports or other materials published on or after 1 January 2027. Use this page when preparing information under GRI 305-3 and consult GRI 102-7 when preparing reporting to be published from that date.
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 305-3 · 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 other indirect (Scope 3) GHG emissions. These emissions are a consequence of the organisation’s activities but occur at sources that it does not own or control, excluding energy indirect Scope 2 emissions. They can arise across both the upstream and downstream value chain.
The disclosure requires the organisation to identify the Scope 3 categories and activities included in the calculation and to explain the calculation basis. Clearly documenting exclusions and data gaps is an LRA preparation recommendation that can help readers understand the coverage, but it is not an additional datapoint expressly required by Disclosure 305-3.
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 3 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 3 ghg emissions. | Climate / Environment / Sustainability Reporting |
| Included Scope 3 categories and activities | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting included scope 3 categories and activities. | 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 and 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 emission-factor and gwp sources. | Climate / Environment / Sustainability Reporting |
| Calculation basis, assumptions and 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 calculation basis, assumptions and tools. | Climate / Environment / Sustainability Reporting |
| Documented exclusions and data gaps | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting documented exclusions and data gaps. | Climate / Environment / Sustainability Reporting |
＋ Teilelemente von GRI 305-3 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 other indirect (Scope 3) GHG emissions. These emissions are a consequence of the organisation’s activities but occur at sources that it does not own or control, excluding energy indirect Scope 2 emissions. They can arise across both the upstream and downstream value chain.
Collect and reconcile the records for: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps.
Apply Disclosure 305-3 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 305-3: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps. 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 305-3: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps. 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 requires the organisation to identify the Scope 3 categories and activities included in the calculation and to explain the calculation basis. Clearly documenting exclusions and data gaps is an LRA preparation recommendation that can help readers understand the coverage, but it is not an additional datapoint expressly required by Disclosure 305-3.
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
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Professionelle Vorbereitungswerkzeuge für GRI 305-3 — 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.
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Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| Gross Scope 3 GHG emissions is reported accurately and completely. | The response omits, misclassifies or overstates gross scope 3 ghg emissions. | Approved source records, calculation files and review evidence supporting gross scope 3 ghg emissions. |
| Included Scope 3 categories and activities is reported accurately and completely. | The response omits, misclassifies or overstates included scope 3 categories and activities. | Approved source records, calculation files and review evidence supporting included scope 3 categories and activities. |
| 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 and GWP sources is reported accurately and completely. | The response omits, misclassifies or overstates emission-factor and gwp sources. | Approved source records, calculation files and review evidence supporting emission-factor and gwp sources. |
| Calculation basis, assumptions and tools is reported accurately and completely. | The response omits, misclassifies or overstates calculation basis, assumptions and tools. | Approved source records, calculation files and review evidence supporting calculation basis, assumptions and tools. |
| Documented exclusions and data gaps is reported accurately and completely. | The response omits, misclassifies or overstates documented exclusions and data gaps. | Approved source records, calculation files and review evidence supporting documented exclusions and data gaps. |
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.
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Ausprobieren
Wie bereite ich GRI 305-3 vor?
Welche Daten muss ich erheben?
Welche Fehler sollte ich vermeiden?
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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 305-3
innerhalb von GRI 305: Emissions
Verwandtes & Entdecken
Direct (Scope 1) GHG emissions → KarteEnergy indirect (Scope 2) 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 305-3
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Wie diese Bibliothek entsteht
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63.171 Seiten mit seitengenauen Fundstellen
272 von Praktikern erstellte Disclosure-Karten
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