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GRI 305: Emissions·Disclosure GRI 305-4

GHG emissions intensity

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Disclosure 305-4 has been superseded by Disclosure 102-8 GHG emissions intensity in GRI 102: Climate Change 2025. GRI 102 is required for climate change reporting published on or after 1 January 2027, with earlier adoption encouraged. Use this page when preparing information under GRI 305-4 and consult GRI 102-8 when preparing for early adoption or reporting published from that date.

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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 305-4 · 2016

Gültig ab

2018-07-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-08-03

LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Für diese Offenlegung

6LRA preparation fields 6zu prüfende Aussagen 6Nachweisbereiche

Kern der Offenlegung

The numerator must be the absolute GHG emissions included in the calculation, and the denominator must be an organisation-specific activity, output, size, workforce or monetary metric. The disclosure must state whether the numerator includes Scope 1, Scope 2, Scope 3, or a permitted combination of scopes. Scope 1 and Scope 2 can be combined, but any Scope 3 intensity ratio must be reported separately. Additional ratios by business unit, facility, country, source or activity can be provided where they improve transparency or comparability.

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Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

This disclosure requires an organisation to report its GHG emissions intensity ratio, calculated by dividing its absolute GHG emissions by an organisation-specific metric. The organisation must identify the denominator, the GHG emission scopes included in the ratio, and the gases included in the calculation. Apply Disclosure 305-4 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?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
GHG emissions intensity ratio	Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.	Approved source records, calculation files and review evidence supporting ghg emissions intensity ratio.	Climate / Environment / Sustainability Reporting
Absolute-emissions numerator	Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.	Approved source records, calculation files and review evidence supporting absolute-emissions numerator.	Climate / Environment / Sustainability Reporting
Organisation-specific denominator	Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.	Approved source records, calculation files and review evidence supporting organisation-specific denominator.	Climate / Environment / Sustainability Reporting
Included GHG scopes	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 ghg scopes.	Climate / Environment / Sustainability Reporting
Included gases	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 gases.	Climate / Environment / Sustainability Reporting
Separate Scope 3 intensity ratio	Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.	Approved source records, calculation files and review evidence supporting separate scope 3 intensity ratio.	Climate / Environment / Sustainability Reporting

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So bereiten Sie es vor

Collect and reconcile the records for: GHG emissions intensity ratio; Absolute-emissions numerator; Organisation-specific denominator; Included GHG scopes; Included gases; Separate Scope 3 intensity ratio.

Apply Disclosure 305-4 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 305-4: GHG emissions intensity ratio; Absolute-emissions numerator; Organisation-specific denominator; Included GHG scopes; Included gases; Separate Scope 3 intensity ratio. 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

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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.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
GHG emissions intensity ratio is reported accurately and completely.	The response omits, misclassifies or overstates ghg emissions intensity ratio.	Approved source records, calculation files and review evidence supporting ghg emissions intensity ratio.
Absolute-emissions numerator is reported accurately and completely.	The response omits, misclassifies or overstates absolute-emissions numerator.	Approved source records, calculation files and review evidence supporting absolute-emissions numerator.
Organisation-specific denominator is reported accurately and completely.	The response omits, misclassifies or overstates organisation-specific denominator.	Approved source records, calculation files and review evidence supporting organisation-specific denominator.
Included GHG scopes is reported accurately and completely.	The response omits, misclassifies or overstates included ghg scopes.	Approved source records, calculation files and review evidence supporting included ghg scopes.
Included gases is reported accurately and completely.	The response omits, misclassifies or overstates included gases.	Approved source records, calculation files and review evidence supporting included gases.
Separate Scope 3 intensity ratio is reported accurately and completely.	The response omits, misclassifies or overstates separate scope 3 intensity ratio.	Approved source records, calculation files and review evidence supporting separate scope 3 intensity ratio.

Vorzubereitendes Nachweispaket

Approved source records, calculation files and review evidence supporting ghg emissions intensity ratio.Approved source records, calculation files and review evidence supporting absolute-emissions numerator.Approved source records, calculation files and review evidence supporting organisation-specific denominator.Approved source records, calculation files and review evidence supporting included ghg scopes.Approved source records, calculation files and review evidence supporting included gases.Approved source records, calculation files and review evidence supporting separate scope 3 intensity ratio.

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 305-4 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 305-4

innerhalb von GRI 305: Emissions

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Direct (Scope 1) GHG emissions → Karte Energy indirect (Scope 2) GHG emissions → Karte Other indirect (Scope 3) GHG emissions → Karte Reduction of GHG emissions → Karte Emissions 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 305-4

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Wie diese Bibliothek entsteht 312 veröffentlichte Berichte indexiert 63.171 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten

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