Disclosure focus
This disclosure asks an organisation to report its gross greenhouse gas emissions across the full reporting boundary, split into Scope 1, Scope 2 and Scope 3. In practice, the emphasis is on showing the total emissions picture before any offsets or removals are considered, so readers can understand the organisation’s direct emissions, purchased energy emissions and wider value-chain emissions in a consistent way.
The practical focus is breadth and completeness rather than a few selected sites or activities. An organisation should think about whether its reporting covers all relevant operations and entities in the boundary, and whether the Scope 3 picture captures the material upstream and downstream sources that drive its footprint. The aim is to give a clear, comparable view of the organisation’s overall emissions profile, not just its best-performing or most visible locations.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official EFRAG source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show E1-8 sub-elements (LRA working checklist)
State the dates your greenhouse gas inventory covers.
Set out the organisational and operational limits used for Scope 1, Scope 2 and Scope 3.
Show what proportion of Scope 1 falls under EU ETS or a similar trading system.
Break down gross Scope 1 emissions by source type.
List the contractual evidence used to calculate market-based Scope 2, such as power purchase agreements or energy attribute certificates.
Say which Scope 3 categories you included, and which you left out if any.
Break down gross Scope 3 emissions by each material category.
Explain the method, data inputs, assumptions and estimation approach used for Scope 3.
Report gross Scope 1 greenhouse gas emissions.
Report gross Scope 2 greenhouse gas emissions using the location-based approach.
Report gross Scope 2 greenhouse gas emissions using the market-based approach.
Report gross Scope 3 greenhouse gas emissions.
How to prepare it
1Set the reporting perimeter first. Confirm which entities, operations and activities are included in the greenhouse gas inventory, and make that boundary clear before you start compiling figures.
2Fix the reporting window next. Use one consistent period for the emissions data and keep that period aligned across all parts of the disclosure.
3Gather the source evidence for each emissions stream. For direct emissions, separate the totals by source and keep the support for the overall amount, the share linked to EU ETS where relevant, and the basis used to calculate it. For purchased energy, retain the contractual-instrument information and the support for both the location-based and market-based totals. For value-chain emissions, collect the category-level breakdown, the list of categories you have included, and the method used to estimate them.
4Assemble the reported numbers and narrative in a single working file. Check that each required figure is present, units are shown where needed, and the text explains the approach used for Scope 2 and Scope 3 in a way that matches the evidence on file.
5Record any exclusions, changes or judgement calls. If parts of the inventory were left out, or if the boundary, methods or category coverage changed from the prior period, note what changed and why so the final disclosure can be traced back to the working papers.
6Review the draft against the official source before sign-off. Confirm that the boundary, period, breakdowns, methods and totals all match the underlying evidence and that nothing required by the disclosure has been missed or described inconsistently.
Request the data
Request the emissions data pack from the operational carbon owner
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What are our gross greenhouse gas emissions for the reporting period, and what boundary, methods, and source data support the figures for direct emissions, purchased energy emissions, and value-chain emissions?
Use your organisation’s own labels first, then map them to the reporting categories. For example, ask for the carbon file, energy and fuel records, supplier emissions inputs, and the method note in the terms your teams already use. This is a training template only; adapt it to your organisation and check the source disclosure before sign-off.
Weak request
Please provide the Scope 1, Scope 2 and Scope 3 data for ESRS E1-8, including the gross emissions, the boundary, the contractual instruments, the location-based and market-based figures, and the category breakdowns.
Why it fails: It uses framework language that many operational owners will not use day to day, so it is harder to action. It also bundles the ask in reporting terms rather than the team’s own data objects, which makes it easier to miss the source files, method note, and mapping needed to verify the figures.
Better request
Please send the latest carbon file for [reporting period] covering the sites/entities in scope, plus the source files behind it. We need the direct emissions split by source, the electricity figures under both the grid-average and contract-based views, the value-chain split by category, the list of categories included, the method note, and any gaps or estimates. Please use your team’s own labels and add a short mapping note to the reporting pack.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State the reporting period, explain which parts of the business were counted, and describe the calculation approach used for the value-chain figures, including any contract-based electricity instruments and the categories that were included.
Context note
Explain what the numbers represent by separating direct emissions from electricity-related indirect emissions and wider value-chain emissions, and note whether the direct-emissions total includes any share linked to the EU trading scheme.
Fluctuation statement
If any figure moved materially, point to the operational or methodological driver behind the change, such as a shift in the business boundary, a different mix of sources or categories, or a change in the electricity calculation basis.
Content index entry
E1-8 Gross scope 1, 2, 3 GHG emissions — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner chased
The request goes to the wrong team, so the person who holds the fuel, electricity, or supplier records never sees the data call.
Framework language used too early
People ask for the figures using reporting-framework terms instead of the business names used in day-to-day operations, and the source team cannot map the request to its own records.
Boundary left vague
No one states which sites, entities, or activities sit inside the collection set, so different teams pull different populations.
Period basis not fixed
The team gathers numbers for the wrong months or uses a different cut-off date from the one used in the rest of the pack.
Counting basis mixed up
Location-based and contract-based electricity figures, or source-level and total-level emissions, are blended together before anyone checks they belong on separate lines.
Source labels stripped out
The original file names, ledger tags, meter IDs, or supplier references are lost during consolidation, making it hard to trace each figure back to its source.
Separate populations merged
Data from different business units, countries, or asset groups is rolled into one file even though it should stay split for review and sign-off.
Evidence trail incomplete
The pack contains the numbers but not the supporting metadata, so reviewers cannot see who produced each file, when it was created, or which version was used.
No sign-off record
The final dataset is circulated without a clear approval trail, so nobody can show who checked the boundary, timing, and source files before submission.
Where judgement is often needed
Set the reporting perimeter after a buy-in or sale
Decide whether the year includes the acquired or disposed operations from the date control changes, then explain the cut-off used and any restatement approach so the perimeter is clear.
Handle mixed country methods with one group policy
Where local data systems or emission factors differ by country, pick one group-wide approach for combining them or explain any country-specific treatment and why it was needed.
Draw the line for shared or partly controlled activities
For joint ventures, leased assets, outsourced services or other borderline activities, state the rule used to decide inclusion or exclusion and describe any material items near the edge of the perimeter.
Choose the period basis and explain any timing mismatch
If operational data, utility bills or supplier information do not align exactly with the reporting year, disclose the basis used for the period and how late or early data were handled.
State when estimates replace direct readings
Explain which figures came from metered or supplier data and which were estimated, including the method used for estimates and the main reasons direct data were not available.
Separate source-level detail from the total
If the organisation reports a breakdown by emission source or by category, make clear how the parts roll up to the total and how any grouping or simplification was applied.
Explain the treatment of contractual electricity evidence
For purchased power, disclose the instruments relied on, how they were matched to the consumption period and footprint, and what was done where the evidence did not fully cover the usage.
Be explicit about rounding and aggregation
State the rounding rule used for totals and sub-totals, and if privacy or confidentiality means some operational detail is combined, explain the aggregation level and any effect on comparability.
Describe how the organisation handled scope 3 category choices
List the upstream and downstream categories included, note any categories left out because they were not material or data were not available, and explain the basis for those decisions.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Manufacturing
: we report our greenhouse-gas figures for the 12 months ended 31 December 2025, using a boundary that covers the company and the operations it controls. Our direct emissions are split by source, with a small share linked to EU carbon trading coverage, and our indirect electricity emissions are shown on both a grid-average and a supplier-contract basis; the wider value-chain total is set out by category, with the methods used to estimate each category noted.
Illustrative only; prepared for human review. This example shows how a reporter can describe the reporting boundary, the period covered, the split of direct emissions by source, the share exposed to EU ETS, the two electricity-based indirect measures, and the value-chain categories and methods used.
Illustrative (synthetic) example — Retail
: for the year ended 30 June 2025, we present emissions for the parts of the business we control, together with the indirect electricity figures under two calculation bases. We also list the value-chain categories we included, explain that supplier-specific data were used where available and otherwise spend- or activity-based estimates were applied, and break the totals into the main source groups.
Illustrative only; prepared for human review. This example shows a different sectoral profile, while still covering the reporting period, boundary, source split for direct emissions, EU ETS share, both electricity-based indirect measures, the included value-chain categories, and the estimation approach used for those categories.
How companies report E1-8 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Snam S.p.A.
Gas Utilities · Italy · 2025
Snam S.p.A.'s 2025 Annual Report provides covered data on Scope 1 gross greenhouse gas emissions, with specific values reported on pages 305, 307, 443, and 444. Market-based Scope 2 GHG emissions are also disclosed with a reported value on page 295. However, the report lacks clear or quotable evidence on the GHG inventory boundary, reporting period, Scope 1 breakdown by source, EU ETS share, Scope 2 contractual instruments, and detailed Scope 3 emissions data, with some unclear context on location-based Scope 2 emissions found on page 310.
Italgas S.p.A.
Gas Utilities · Italy · 2025
Italgas S.p.A.'s 2025 Integrated Annual Report provides a clear disclosure of gross Scope 1 greenhouse gas emissions, with specific data presented on page 140. The report also references Scope 1 emissions covered by regulated emissions trading schemes as zero percent on page 139. However, the report lacks clear disclosures on the GHG inventory boundary, reporting period, Scope 1 breakdown by source, and Scope 2 emissions by contractual instruments or location-based methods. Additionally, the Scope 2 market-based emissions and Scope 3 gross emissions are mentioned but not clearly disclosed, with related context found on pages 128 and 139 respectively.
DSV A/S
Ground Transportation — Trucking · Denmark · 2025
DSV A/S’s 2025 Annual Report provides reported values for scope 1 gross GHG emissions on page 61 and scope 2 location-based GHG emissions on page 62. The report also references scope 1, 2, and 3 emissions reporting and includes a full scope 3 GHG emissions inventory on page 52 and emissions data on page 63. However, the report lacks clear disclosures on the GHG inventory boundary, reporting period, scope 1 breakdown by source, scope 2 contractual instruments, scope 2 market-based emissions, and detailed scope 3 breakdowns or estimation methodology.
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Scenarios to work through
A preparer is compiling the year-end climate data pack for a group with several subsidiaries and one joint operation. The draft totals currently mix the whole group, but the reporting note is meant to cover only the entities and activities that sit inside the chosen reporting boundary for the year.
QHow should the team decide what to include before finalising the emissions figures?
Reveal model answer →Hide answer ↑First, fix the reporting boundary and use that same boundary consistently for the emissions note. The figures should reflect the entities, operations and activities that fall inside the chosen perimeter for the period being reported, rather than a wider group total that includes items outside it.
Why this matters · Start with a clear boundary and keep the emissions data aligned to it throughout the reporting period.
A finance manager has the annual electricity and fuel data ready, but the emissions workbook still shows last year’s calendar-year period. The current reporting cycle is a 15-month transition year, so the dates in the note no longer match the underlying activity data.
QWhat should the preparer check before signing off the disclosure?
Reveal model answer →Hide answer ↑The period described in the disclosure should match the actual reporting year used for the underlying calculations. If the organisation is reporting on a 15-month cycle, the emissions note should say so clearly and the totals should be based on that same span, not on a different 12-month window.
Why this matters · Make sure the time period stated for emissions matches the period used in the calculations.
A manufacturing business has calculated direct fuel use from boilers and company vehicles, plus purchased electricity under both a location view and a contract-based view. The draft note shows only one electricity number and leaves out the contract information because the team thinks the market-based figure is enough on its own.
QWhat is the right way to present the electricity-related emissions information?
Reveal model answer →Hide answer ↑The disclosure should separate the direct emissions from the purchased-energy emissions and show both ways of looking at electricity where relevant. For purchased electricity, the team should provide the contract-based information used in the calculation and also the location-based total, alongside the direct emissions total and a source split for the direct emissions.
Why this matters · Do not collapse different emissions views into one figure when the disclosure needs both the calculation basis and the related totals.
A group has mapped its value chain and identified several upstream and downstream emission sources, but only three categories are material. The draft narrative says the remaining categories were ignored, and the spreadsheet gives one combined total without showing which categories were included or how the estimates were built.
QWhat should the preparer do before the note is approved?
Reveal model answer →Hide answer ↑The team should state which value-chain categories were included in the calculation, explain the approach used to estimate them, and present the emissions by category as well as the overall total. If some categories were left out, the note should make clear that they were not part of the calculation rather than implying they were counted in the total.
Why this matters · For value-chain emissions, show the included categories, explain the estimation approach, and keep the category detail consistent with the total.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Transition plan for climate change mitigation →Internal carbon pricing →Anticipated financial effects from material physical and transition risks and potential climate-related opportunities →Identification of climate-related risks and scenario analysis →Resilience in relation to climate change →Policies related to climate change mitigation and adaptation →Show all 10 related disclosures →
FAQ
Questions this page answers
How do I prepare the E1-8 disclosure using this page step by step?+−
Use the page’s plain-language explainer, then work through the step-by-step preparation section, the datapoints list, and the draft-output section. The page is designed to help you collect the right inputs, shape a first draft, and build an evidence pack for review.
What data do I need to collect for E1-8 before I start drafting?+−
The page lists the datapoints to prepare, including inventory boundary, reporting period, direct emissions by source, EU ETS share, direct emissions total, electricity contract basis, grid-based electricity emissions, contract-adjusted electricity emissions, indirect emissions by category, included indirect categories, indirect emissions method, and indirect emissions total. Use that list as your collection checklist before drafting.
How should I set the inventory boundary and reporting period for E1-8?+−
Those are two of the datapoints the page tells you to prepare, so they should be fixed early and used consistently across the rest of the disclosure. The page does not add extra rules, so treat them as core setup items for your working draft.
What should I ask the emissions data owner to provide for the direct emissions section of E1-8?+−
Ask for direct emissions by source, the direct emissions total, and any EU ETS share that needs to be shown. The page also points you to the evidence pack and assurance claims, so you can request supporting records at the same time.
How do I handle electricity data for the E1-8 disclosure?+−
The page says to prepare the electricity contract basis, grid-based electricity emissions, and contract-adjusted electricity emissions. That means you should collect the underlying contract information and the emissions figures needed to show both the grid-based and adjusted views in your draft.
What indirect emissions information do I need for E1-8?+−
The page asks you to prepare indirect emissions by category, the included indirect categories, the indirect emissions method, and the indirect emissions total. Use those items to define what is in scope, how it is calculated, and how the total is presented.
What evidence should I keep ready for assurance on E1-8?+−
The page includes six assurance claims to verify and an evidence pack with five items for assurance readiness. Use those sections together to build a file that links each key claim to the supporting records before review.
What are the common mistakes or reporting gaps to avoid in E1-8?+−
The page has a section on common reporting gaps and mistakes, so it is meant to help you spot weak points before sign-off. Use it as a pre-submission check against your draft, your data table, and your evidence pack.
How do I use the E1-8 workbook and printable library card?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise preparation and assurance work, and the library card as a quick reference while drafting or reviewing.
Can I use the synthetic example disclosures on the E1-8 page as a template for my draft?+−
Yes, the page includes synthetic illustrative example disclosures, including a quantitative data table, to show how the disclosure can be presented. Treat them as examples only and adapt them to your own data and boundary.
How do I turn E1-8 data into a draft narrative and content index line?+−
The draft-output section gives visualisation ideas, narrative starters, and a content-index line. Use those prompts to turn your collected data into a first-pass narrative and a structured draft for internal review.
More questions this page can help with
E1-8 ESRS E1 climate change practical checklist for data owners and assurance reviewE1-8 disclosure what evidence pack do I need for assurance readinessE1-8 how to calculate direct emissions by source and total for a draftE1-8 electricity contract basis grid-based emissions contract-adjusted emissions how to prepareE1-8 indirect emissions by category included categories method and total checklistE1-8 common reporting gaps mistakes to check before sign-offE1-8 workbook download how to use the prep and assurance xlsxE1-8 printable library card pdf how to use it in draftingE1-8 synthetic example disclosure how to adapt the table to my own dataE1-8 content index line and narrative starters for a first draftE1-8 inventory boundary and reporting period what should be fixed firstE1-8 EU ETS share where does it fit in the disclosure preparation
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