Disclosure focus
This disclosure asks an organisation to report its Scope 3 greenhouse gas emissions, meaning the emissions that occur outside its own direct operations but are linked to its value chain. In practice, the focus is on identifying which upstream and downstream activities are included, and then quantifying the emissions associated with those activities in a way that is consistent and understandable.
The practical question is not just whether the organisation has a number, but how complete that number is across the business. Readers will want to know whether the figure covers the full value chain or only selected categories, whether any parts are excluded, and whether the reporting boundary is broad enough to reflect the organisation’s real footprint rather than only its most visible sites or activities.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI 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 GRI 102-7 sub-elements (LRA working checklist)
No reference text was provided, so the checklist items cannot be re-expressed without inventing content.
Please supply the official disclosure wording for the sub-practices, and I will convert each one into a short working checklist item.
This draft is intentionally left non-substantive to avoid adding requirements that are not in the source.
How to prepare it
1Set the reporting boundary first. Confirm which parts of the business and value chain are included in the Scope 3 exercise, and keep that approach consistent across the calculation and the explanation you publish.
2Define what will count in the numbers. Separate each Scope 3 category, decide how you will treat the listed greenhouse gases, note any biomass-related non-CO2 emissions, and be clear about whether removals, trades, and avoided emissions are included in the presentation or explained separately.
3Gather the source records and calculation support. Pull together activity data, emission factors, model inputs, and the basis for the warming values used, making sure you can trace each figure back to its source.
4Calculate and present the required outputs. Prepare the total gross Scope 3 figure in tCO2e, the category-by-category split, the biomass-related CO2 amount in tCO2e, and the base-year figures and context needed for comparison and any later restatement.
5Record the basis for the calculation choices. Explain the year used as the starting point, why that year was selected, whether any earlier figures have been revised, and what consolidation method you applied for Scope 3 in a consistent way.
6Check the final disclosure against the source material. Review the wording, figures, units, and supporting notes against the official requirement set, and confirm that the methods, assumptions, tools, and data sources are all documented clearly.
Request the data
Request the Scope 3 emissions file and supporting method notes
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What is our latest Scope 3 emissions total, how is it split across categories, and what method, base-year and recalculation evidence supports it?
Use your organisation’s own terms first, then map them to the reporting disclosure. For example, ask for your carbon inventory, emissions workbook, supplier travel file, freight model, or value-chain emissions pack if those are the labels your teams already use. Keep the request in business language, then translate the returned evidence into the reporting format during review.
Weak request
Please provide the Scope 3 GHG emissions disclosure data, including all categories, gases, biogenic emissions, base year, recalculation context, consolidation approach, and methodologies.
Why it fails: It uses framework language that many operational teams do not use day to day, so the owner may not know which file, system, or working pack to send. It also bundles too many concepts without telling the recipient what evidence artefacts are needed, making it harder to respond quickly and consistently.
Better request
Please send the latest value-chain emissions workbook for [period], with the category split, any biomass-related CO2 lines, the base-year file, any restatement note, and the method note showing the data sources, factor set, assumptions, and calculation tool used. If your team uses different labels, use those and include the mapping 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 how the Scope 3 total was built up, including which categories were included, which gases were counted, the warming factors and time horizon used, the chosen reference year and why it was selected, any recalculation basis, and the consolidation approach applied consistently.
Context note
Explain what the figures mean in practical terms by showing the organisation’s indirect climate impact, how the category split and gas mix shape the total, and how any biogenic emissions, removals, trades or avoided emissions sit alongside the gross number.
Fluctuation statement
If the numbers moved materially, explain whether the change came from activity shifts, category coverage, updated calculation factors, a revised reference year, or a recalculation of earlier figures, and note the effect on the reported total.
Content index entry
GRI 102-7 Scope 3 GHG emissions — [location / page] / [notes]
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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 data owner
Chasing the sustainability team alone misses the finance, procurement, logistics, or facilities owner who actually holds the activity records and source files.
Framework language only
Asking for the data in reporting jargon instead of the business’s own terms leaves teams unsure which transactions, sites, or supplier records to pull.
No boundary agreed
Collecting figures before fixing which parts of the business and value chain are in scope leads to inconsistent inclusion and gaps.
Wrong reporting period
Using a different cut-off date or collection window from the rest of the pack produces numbers that cannot be tied back to the same period.
Mixed counting basis
Combining estimates built on different methods, units, or conversion factors in one file makes the totals impossible to compare cleanly.
Source labels stripped out
Copying values into a summary sheet without keeping the original file names, category tags, or system references breaks traceability.
Separate populations merged
Rolling together categories that should stay distinct, such as different emissions groups or base-year and current-year data, hides the underlying movement.
No evidence trail
Saving the number without the supporting notes, assumptions, and sign-off record leaves no way to show where it came from or who checked it.
Where judgement is often needed
Choosing the cut-off when the business changes shape
Set a clear rule for acquisitions, disposals, and other boundary shifts, then explain whether the current-year and base-year figures were both updated or left as previously reported.
Reconciling different country-level definitions
Where local reporting labels or activity groupings differ, map them back to one group-wide method and disclose any places where the local source had to be translated or combined.
Deciding whether a source sits inside the footprint
For suppliers, contractors, leased assets, or other borderline activities, state the inclusion test you used and note any material items left out because the link to the value chain was too weak or data were unavailable.
Fixing the timing basis for the calculation
Choose one reporting period basis and apply it consistently, then explain any lagged, averaged, or proxy timing used where live-period data were not available.
Balancing measured data against estimates
Use direct measurements where they are available and practical, but if estimates, spend-based proxies, or modelled factors are used, say where they were applied and why they were the best available option.
Handling emissions factors and warming values
State the source set and version used for conversion factors, including the time horizon behind them, and explain any change from the prior year that affects comparability.
Separating gases and special biomass-related emissions
Keep the main total, the gas-by-gas split, and any biomass-related non-CO2 amounts distinct in the working papers and explain how each was treated in the published figures.
Rounding and presentation of totals
Apply one rounding rule across the schedule, check that rounded category figures still reconcile to the headline total, and disclose if small differences are purely rounding effects.
Protecting confidential supplier or customer data
If detailed source data cannot be shown without exposing sensitive information, aggregate it to a higher level and explain the level of grouping used and any resulting loss of detail.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Food processing
We explain our climate figures using a fixed 100-year warming basis taken from the latest assessment source we apply across the group, and we keep the same boundary method for Scope 3 each year. Our latest gross Scope 3 total is **12,480 tCO2e**, with category amounts of **1,120** (purchased goods and services), **860** (capital goods), **310** (fuel- and energy-related activities), **540** (upstream transport and distribution), **95** (waste generated in operations), **1,760** (business travel), **2,140** (employee commuting), **3,250** (upstream leased assets), **1,005** (downstream transport and distribution), **620** (processing of sold products), **430** (use of sold products), **210** (end-of-life treatment of sold products), **80** (downstream leased assets), **40** (franchises) and **20** (investments).
This example shows how a reporter can describe the calculation basis, the year used as the baseline, the reason that year was chosen, the baseline figures by gas and by Scope 3 category, the prior baseline figures after a restatement, and the context for that restatement. It also includes the separate treatment of carbon dioxide, methane, nitrous oxide, HFCs, PFCs, SF6 and NF3; biogenic non-CO2 from biomass burning or decay; biogenic CO2 from biomass burning or decay; and any removals, trades and avoided emissions, all presented as synthetic figures.
Illustrative (synthetic) example — Retail logistics
We use one 100-year warming factor set from the latest assessment source we have adopted, and we apply one consistent boundary method to our indirect value-chain emissions. For the current year, our gross Scope 3 figure is **8,640 tCO2e**, made up of **2,010** from purchased goods and services, **180** from capital goods, **95** from fuel and energy related activities, **1,240** from upstream transport and distribution, **60** from waste generated in operations, **1,050** from business travel, **1,180** from employee commuting, **1,420** from upstream leased assets, **620** from downstream transport and distribution, **310** from processing of sold products, **180** from use of sold products, **150** from end-of-life treatment of sold products, **90** from downstream leased assets, **45** from franchises and **20** from investments.
This second example uses a different sector and a different set of synthetic numbers, while still covering the same disclosure points. It demonstrates how to present the gas-by-gas split, biomass-related emissions, removals/trades/avoided emissions, the baseline year and why it was selected, the baseline figures by gas, the earlier baseline total that was previously published, and the reason the baseline was recalculated.
How companies report GRI 102-7 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
SCB X Public Company Limited
Banks / Diverse Financials / Insurance · Thailand · 2024
SCB X Public Company Limited’s 2024 Sustainability Report provides specific data on Scope 1 gross direct greenhouse gas emissions, reporting values of 8,039, 7,514, 11,518, and 12,757 tonnes CO2e on page 113. The report also states a target to reduce Scope 1 and 2 emissions by 50% by 2027 compared to the 2023 base year, as noted on page 85. However, the report lacks detailed narrative explanations or methodologies for these emissions figures and reduction targets, with no quotable evidence found for narrative items related to emissions disclosure.
Kasikornbank Public Company Limited
Banks / Diverse Financials / Insurance · Thailand · 2025
Kasikornbank Public Company Limited’s 2025 Sustainability Report provides reported greenhouse gas (GHG) emissions values, including a base year figure for 2020 and subsequent years up to 2025 on page 80, and references long-term emissions reduction goals aligned with COP30 on page 90. The report partially covers supporting context on GHG emissions types and calculation methods on page 78, mentioning various gases and emission factors from Thailand’s Greenhouse Gas Management. However, several narrative details related to methodology and specific emissions categories are missing or unclear, with no quotable evidence found for many narrative items or additional emissions values elsewhere in the report.
TECO Electric & Machinery Co., Ltd.
Electrical Equipment and Machinery · Taiwan · 2024
TECO Electric & Machinery Co., Ltd.'s 2024 Sustainability Report provides a covered datapoint on Scope 3 greenhouse gas emissions, noting that the company initiated Scope 3 emission assessment from 2019 based on motors (p.54). The report also references Scope 1 and 2 GHG emission assessments for sites in Taiwan (p.53) and mentions annual GHG emissions verification following ISO 14064-1 standards (p.3). However, the report lacks quotable narrative details on methodology, percentage values, and other specific emissions data for Scope 3, with several narrative items and emissions values not found or unclear throughout the report.
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Scenarios to work through
A group has calculated its wider value-chain emissions for the year and has one total figure, plus separate workings for purchased goods, transport, waste, and business travel. The draft note also mentions that the team used a 100-year warming factor set and included methane, nitrous oxide, and other gases in the conversion.
QWhat should you check is captured before the disclosure is signed off?
Reveal model answer →Hide answer ↑Make sure the note gives the full value-chain total in tonnes of CO2 equivalent, shows the split by each category used in the calculation, and explains the gas set and warming factors used to turn activity data into CO2e. If any category is omitted from the split, or the factor basis is not described, the disclosure is incomplete.
Why this matters · The total is not enough on its own; the reader also needs the category split and the calculation basis.
A preparer has a base-year total for value-chain emissions, but the prior-year file only shows the overall number and not the separate figures for each category. The team also changed the inventory boundary after an acquisition and is unsure whether the earlier base-year number should be updated.
QHow should the base-year section be handled in this situation?
Reveal model answer →Hide answer ↑Use the base year that the organisation has chosen for the calculation, explain why that year was selected, and show the base-year emissions separately for each category. If the earlier base-year figure has been revised because the reporting boundary changed, the note should explain that recalculation context and identify the previously reported base-year emissions.
Why this matters · Base-year reporting needs both the chosen reference year and enough context to understand any later restatement.
The sustainability team has estimated emissions from biomass use in the supply chain and also recorded a small amount of carbon dioxide removed through a separate project. They are unsure whether the biomass-related carbon dioxide belongs inside the main value-chain total or needs its own line.
QWhat is the right way to present these items in the disclosure?
Reveal model answer →Hide answer ↑Keep the main value-chain total as the gross figure, then present biogenic carbon dioxide from biomass combustion or decay separately in tonnes of CO2 equivalent. Also identify any removals, trades, and avoided emissions as distinct items rather than folding them into the gross total.
Why this matters · Separate the gross value-chain total from biomass-related carbon dioxide and from other climate-accounting adjustments.
A company has two analysts using different emissions factors for the same supplier data, and one team member wants to keep the method note brief because the calculations are already in a spreadsheet. The draft also does not say which data sources fed the tool.
QWhat should the preparer confirm about the method description?
Reveal model answer →Hide answer ↑The method note should explain the standards, assumptions, calculation tools, and data sources used so another reader can understand how the result was built. It should also show that the same approach is applied consistently across the value-chain emissions calculation, rather than leaving the method to be inferred from a spreadsheet.
Why this matters · A clear method trail matters as much as the number itself, especially where several tools or data sources are involved.
Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
Primary
Related & explore
FAQ
Questions this page answers
What do I need to gather before drafting GRI 102-7 Climate Change in the workbook?+−
Use the page’s datapoint list as your starting checklist: total Scope 3 emissions, category-by-category and gas-by-gas splits, biogenic non-CO2 emissions, removals and offsets, GWP basis, base year details, recalculation context, prior baseline figures, consolidation method, and calculation methods and sources. The page also has a step-by-step preparation section to help you turn that list into a practical data request.
How do I decide the scope and methodology for GRI 102-7 Climate Change?+−
The page points you to the items that define scope and method in practice, including the Scope 3 consolidation method, GWP basis, calculation methods and sources, and the reason for the base year choice. Use those fields to make your approach consistent and explainable in the draft.
Who should own the data for GRI 102-7 Climate Change in my organisation?+−
The page is designed for ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source the underlying emissions data, explain the baseline, and support the evidence pack. The workbook and step-by-step section are there to help you assign those responsibilities clearly.
What evidence should I keep to make a GRI 102-7 Climate Change disclosure assurance-ready?+−
The page includes an evidence pack with five items and six assurance claims to verify, each framed around a claim, risk, and evidence trail. Use those materials to build a file that shows how the numbers were prepared, what sources were used, and why the chosen baseline and methodology are defensible.
What are the most common mistakes people make when preparing GRI 102-7 Climate Change?+−
The page has a section on common reporting gaps and mistakes, which is useful for checking whether you have missed any required datapoints or supporting explanations. In practice, the main risk is leaving out baseline context, calculation sources, or the breakdowns that make the disclosure understandable.
How do I use the Prep & Assurance workbook for GRI 102-7 Climate Change?+−
The workbook is the main working file for collecting the datapoints, tracking the methodology, and assembling the assurance evidence. Use it alongside the step-by-step guidance so you can move from raw data to a draft disclosure without losing the audit trail.
What should I put in the evidence pack for GRI 102-7 Climate Change?+−
The page’s evidence pack is built to support assurance readiness, so it should contain the source material behind the emissions figures, baseline information, methodology notes, and any recalculation context. Keep it aligned to the six assurance claims so a reviewer can trace each key statement back to support.
How do I turn the GRI 102-7 Climate Change data into a draft narrative?+−
The page includes draft-output support with visualisation ideas, narrative starters, and a GRI content-index line. Use those to convert the prepared datapoints into a short, readable explanation that matches the figures and the methodology you have documented.
Can I use the synthetic example disclosure on the GRI 102-7 Climate Change page as a template?+−
Yes, but only as an illustrative guide: the example is synthetic and is there to show how the disclosure can be structured and how the data table might look. Treat it as a drafting aid, not as a substitute for your own organisation’s figures and evidence.
Where can I find real company examples for GRI 102-7 Climate Change?+−
The page includes a ‘From company reports’ table that links to real published reports where the topic is disclosed. Use it to see how other organisations present the information, but keep your own disclosure based on your data and methodology.
More questions this page can help with
GRI 102-7 Climate Change checklist for total Scope 3 emissions and category breakdownsHow to document GWP basis for GRI 102-7 Climate ChangeWhat baseline information is needed for GRI 102-7 Climate Change disclosureHow to explain recalculation context in GRI 102-7 Climate ChangeGRI 102-7 Climate Change evidence pack contents for assuranceCommon mistakes in GRI 102-7 Climate Change reportingHow to use the GRI 102-7 Climate Change workbook downloadHow to write a draft narrative for GRI 102-7 Climate ChangeWhat are the assurance claims to verify for GRI 102-7 Climate ChangeWhere to find company report examples for GRI 102-7 Climate ChangeHow to record biogenic CO2 and non-CO2 emissions for GRI 102-7 Climate ChangeHow to show removals and offsets in GRI 102-7 Climate Change
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