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 305-5
Reduction of 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Disclosure 305-5 has been superseded by Disclosure 102-4 GHG emissions reduction targets and progress in GRI 102: Climate Change 2025. GRI 102 is effective for reports or other materials published on or after 1 January 2027. Use this page when preparing information under GRI 305-5 and consult GRI 102-4 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 305-5 · 2016
Zuletzt geprüft
2026-08-03
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
Disclosure 305-5 requires an organisation to report the GHG emissions reduced as a direct result of reduction initiatives, in metric tonnes of CO₂ equivalent. The disclosure must identify the gases included, the base year or baseline and the rationale for choosing it, the Scope or Scopes in which the reductions took place, and the standards, methodologies, assumptions and calculation tools used.
The organisation must use either the inventory method or the project method to account for reductions. Reductions resulting from reduced production capacity or outsourcing must be excluded. An initiative’s total reduction must include its primary effects and any significant secondary effects. Where reductions occur in more than one Scope, the reduction for each Scope must be reported separately. Reductions from offsets must also be reported separately.
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 |
|---|---|---|---|
| Initiative-related GHG emissions reduction | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting initiative-related ghg emissions reduction. | 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 |
| Base year or baseline | 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 or baseline. | Climate / Environment / Sustainability Reporting |
| Scope of reductions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting scope of reductions. | Climate / Environment / Sustainability Reporting |
| Inventory or project method | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting inventory or project method. | Climate / Environment / Sustainability Reporting |
| Primary and significant secondary effects | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting primary and significant secondary effects. | Climate / Environment / Sustainability Reporting |
| Reductions from offsets reported separately | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting reductions from offsets reported separately. | Climate / Environment / Sustainability Reporting |
＋ Teilelemente von GRI 305-5 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.
So bereiten Sie es vor
Disclosure 305-5 requires an organisation to report the GHG emissions reduced as a direct result of reduction initiatives, in metric tonnes of CO₂ equivalent. The disclosure must identify the gases included, the base year or baseline and the rationale for choosing it, the Scope or Scopes in which the reductions took place, and the standards, methodologies, assumptions and calculation tools used.
Collect and reconcile the records for: Initiative-related GHG emissions reduction; Included gases; Base year or baseline; Scope of reductions; Inventory or project method; Primary and significant secondary effects; Reductions from offsets reported separately.
Apply Disclosure 305-5 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 305-5: Initiative-related GHG emissions reduction; Included gases; Base year or baseline; Scope of reductions; Inventory or project method; Primary and significant secondary effects; Reductions from offsets reported separately. 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 305-5: Initiative-related GHG emissions reduction; Included gases; Base year or baseline; Scope of reductions; Inventory or project method; Primary and significant secondary effects; Reductions from offsets reported separately. 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 organisation must use either the inventory method or the project method to account for reductions. Reductions resulting from reduced production capacity or outsourcing must be excluded. An initiative’s total reduction must include its primary effects and any significant secondary effects. Where reductions occur in more than one Scope, the reduction for each Scope must be reported separately. Reductions from offsets must also be reported separately.
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 305-5 — 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 |
|---|---|---|
| Initiative-related GHG emissions reduction is reported accurately and completely. | The response omits, misclassifies or overstates initiative-related ghg emissions reduction. | Approved source records, calculation files and review evidence supporting initiative-related ghg emissions reduction. |
| 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. |
| Base year or baseline is reported accurately and completely. | The response omits, misclassifies or overstates base year or baseline. | Approved source records, calculation files and review evidence supporting base year or baseline. |
| Scope of reductions is reported accurately and completely. | The response omits, misclassifies or overstates scope of reductions. | Approved source records, calculation files and review evidence supporting scope of reductions. |
| Inventory or project method is reported accurately and completely. | The response omits, misclassifies or overstates inventory or project method. | Approved source records, calculation files and review evidence supporting inventory or project method. |
| Primary and significant secondary effects is reported accurately and completely. | The response omits, misclassifies or overstates primary and significant secondary effects. | Approved source records, calculation files and review evidence supporting primary and significant secondary effects. |
| Reductions from offsets reported separately is reported accurately and completely. | The response omits, misclassifies or overstates reductions from offsets reported separately. | Approved source records, calculation files and review evidence supporting reductions from offsets reported separately. |
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 305-5 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 305-5
innerhalb von GRI 305: Emissions
Verwandtes & Entdecken
Direct (Scope 1) GHG emissions → KarteEnergy indirect (Scope 2) GHG emissions → KarteOther indirect (Scope 3) GHG emissions → KarteGHG emissions intensity → 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 305-5
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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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