Disclosure focus
This disclosure asks an organisation to report how much greenhouse gas it emits relative to a chosen measure of activity, rather than only giving a total emissions figure. The point is to show the relationship between emissions and what the organisation actually does, so readers can understand efficiency or carbon performance in context.
In practice, the main focus is on using a clear, consistent intensity metric and explaining what it covers. The organisation should be clear about whether the figure reflects all operations or only part of the business, and whether it includes just flagship sites, selected facilities, or the full operational footprint, so the result is not misleading.
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 information to prepare
＋ Show GRI 102-8 sub-elements (LRA working checklist)
No reference content was provided, so I cannot re-express the sub-practices without inventing them.
Please supply the official disclosure text or the sub-practices to be converted into checklist items.
How to prepare it
1Decide the reporting boundary first: confirm which greenhouse-gas scopes will be included in the intensity measure, and make that choice explicit before you calculate anything.
2Set the definition of the ratio clearly: identify the emissions figure that will sit behind the intensity result, and keep the same basis throughout the calculation.
3Gather the supporting records: pull together the source data that shows the emissions amount used in the ratio, along with the material needed to evidence the scope choice.
4Calculate and present the figures: prepare the intensity ratio(s) and the underlying gross emissions amount in the format required for reporting, making sure the numbers reconcile to the evidence.
5Record any limits or changes: note any exclusions, boundary decisions, or changes in approach so a reviewer can see how the reported result was built.
6Check the final disclosure against the official source: verify that the reported ratio, the emissions basis, and the scope statement match the source material before sign-off.
Request the data
Request the emissions intensity data
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What emissions intensity figures should we report, and which emissions scopes are included in each figure?
Please use your organisation’s own terms first (for example, your internal names for emissions metrics, reporting periods, business units and source systems), then map them to the disclosure fields below. This is a possible LRA training template only; adapt it to your organisation and check the official source before sign-off.
Weak request
Please provide the GHG emissions intensity disclosure data for the reporting period.
Why it fails: This uses framework language, does not say which internal metric is needed, and leaves out the gross emissions amount, the scopes included, the calculation basis, and the source record needed to verify the figure.
Better request
Please send the emissions intensity figures your team uses for [reporting period] for [entity / business area], together with the gross emissions amount behind each figure, the scopes included, the denominator used, the formula, and the source file or system extract.
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 intensity measure is calculated, including the emissions total used as the basis and which emissions scopes are counted in each figure.
Context note
Explain what the ratio is intended to show about performance, and how the included emissions boundary affects the meaning of the numbers.
Fluctuation statement
If the ratio changes materially, describe whether the movement came from a change in the emissions total, the scope coverage used, or both.
Content index entry
GRI 102-8 GHG emissions intensity — [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
A percentage is stated without the underlying counts (numerator and denominator).The denominator — what the figure is a share of — is not explained.Partial scope is reported as if it were complete coverage.One-off activities are counted as if they were ongoing programmes.Boundary or period changes that move the figure are not flagged.Exclusions from the reported scope are not listed or explained.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner asked
The team chases the sustainability lead for numbers that sit with finance, operations, or the emissions inventory owner, so the data never comes from the person who actually holds the source records.
Framework terms used too early
People ask for the ratio in disclosure language instead of the business metric the organisation already tracks, which leaves the data owner unsure what to pull from their systems.
Boundary not pinned down
The collector does not agree which parts of the business sit inside the calculation, so site, subsidiary, or activity data get mixed without a clear cut-off.
Wrong period basis
The request is made for the wrong reporting window or cut-off date, so the figures are pulled from a different time period than the one being reported.
Counting bases mixed
One source is gathered on a gross basis and another on a different counting basis, then they are combined as if they were directly comparable.
Source labels stripped out
The original file names, system tags, or worksheet labels are lost during copying, so nobody can trace each figure back to the record it came from.
Populations merged too soon
Data for separate business lines, sites, or operating groups is rolled into one pool before the team checks whether they should stay separate for the calculation.
Evidence trail incomplete
The collector saves the number but not the supporting notes, extracts, or approval record, so there is no clear audit trail for later review.
Where judgement is often needed
Set the group boundary after acquisitions or disposals
Decide whether the intensity figure uses the business mix at period end or a like-for-like base, then explain any restatement or exclusion so readers can see how bought-in or sold-off operations affected the result.
Choose one emissions scope mix and keep it clear
If the ratio covers only some emissions streams, state exactly which ones are in and which are out, and explain the basis for that split in plain operational terms.
Handle mixed country methods with a single stated approach
Where sites in different countries use different local calculation rules or activity data, pick one organisation-wide method or explain the country-by-country differences and how they were brought onto a common basis.
Decide how to treat edge-of-scope operations and shared sites
For joint ventures, leased assets, contractors, or other borderline activities, explain whether they sit inside the ratio and why, so the population behind the number is not ambiguous.
Fix the timing basis for the emissions and the business measure
State whether emissions and the denominator use the same reporting period, and explain any lagged, averaged, or opening/closing-period basis if that is how the figure was built.
Be explicit about estimates versus direct readings
If some emissions or activity inputs are estimated rather than directly captured, say which parts are estimated, what method was used, and whether the same approach was applied across the whole group.
Show how rounding affects the published intensity
Use one rounding rule consistently, and if rounding changes the visible ratio or the gross emissions figure, note the rule so the published number can be traced back to the underlying data.
Aggregate enough to protect sensitive site data
Where site-level detail could identify individuals, customers, or commercially sensitive operations, combine the data to a level that protects privacy while still showing how the intensity ratio was assembled.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — food processing
We report a greenhouse gas intensity figure based on our total direct and indirect emissions, shown against a business output measure. The ratio uses Scope 1 and Scope 2 emissions only, and this synthetic example is for illustration only.
This example shows how to present an emissions intensity metric by pairing the total emissions used in the ratio with the scopes included in that calculation.
Illustrative (synthetic) example — logistics
We present an emissions intensity figure using our total greenhouse gas output and the scopes included in that calculation. In this synthetic example, the ratio is based on Scope 1, Scope 2 and Scope 3 emissions, and it is illustrative only.
This example shows a broader intensity calculation that includes all three emissions scopes, with the emissions total and the scope split shown consistently.
How companies report GRI 102-8 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Kasikornbank Public Company Limited
Banks / Diverse Financials / Insurance · Thailand · 2025
Kasikornbank Public Company Limited’s 2025 Sustainability Report provides coverage of its Scope 1 greenhouse gas (GHG) emissions calculation, noting it is based on fuel use (p.78), and includes narrative information on Scope 1, 2, and 3 emissions by asset (p.61). The report references detailed Scope 2 and Scope 3 emissions data in other sections (p.86), indicating some level of disclosure on these categories. However, the exact percentage values for emissions intensity and comprehensive quantitative data for Scope 2 and 3 emissions are not clearly presented in the provided excerpts, leaving some details unclear.
Thai Beverage Public Company Limited
Food and Beverage Processing · Thailand · 2024
Thai Beverage Public Company Limited’s Sustainability Report 2024 provides detailed quantitative data on greenhouse gas (GHG) emissions, including Scope 1 and Scope 2 emissions in tonnes of CO2e, with figures reported on page 172. The report also references Scope 3 emissions and outlines a target to reduce GHG emissions by 42% by 2030, covering both direct and indirect emissions (p.31, p.37, p.172, p.184). However, the report lacks a narrative explanation or qualitative discussion of these emissions or reduction strategies, as no such content was found.
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 greenhouse gas emissions, reporting values such as 8,039 and 7,514 tonnes CO2e on page 113. The report also highlights a 15% reduction in Scope 1-2 emissions and non-hazardous waste, as noted on page 10. However, while there are references to broader GHG reduction targets and net zero goals on pages 77, 78, and 80, detailed quantitative data for Scope 2 emissions and comprehensive emissions intensity metrics are less clearly presented or missing.
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Scenarios to work through
A manufacturing group has calculated one emissions-per-output ratio for the year, but the draft note only shows the ratio and leaves out the underlying emissions figure used to build it. The team also used a mix of direct and purchased-energy emissions, but that is not yet stated.
QWhat should the preparer do before sign-off so the note is usable and complete?
Reveal model answer →Hide answer ↑They should add the underlying emissions amount behind the ratio, and they should state which emissions scopes are included in that ratio. If the ratio combines more than one scope, that should be clear in the disclosure so readers can understand what sits behind the figure.
Why this matters · Give the ratio together with the emissions amount behind it, and make the included emissions boundaries clear.
A services business reports two intensity measures: one based on total emissions and revenue, and another based on emissions from its own operations only. The draft wording says only that the business has an intensity measure, without explaining which emissions boundary applies to each ratio.
QHow should the preparer handle the scope information for these ratios?
Reveal model answer →Hide answer ↑They should identify the emissions boundary for each ratio, rather than leaving the reader to guess. If one ratio uses all relevant emissions and the other uses only part of them, the note should distinguish that plainly and consistently.
Why this matters · Readers need to know which emissions boundary sits behind each intensity figure.
A retailer has a single intensity ratio for the year and the calculation is correct, but the supporting schedule shows the emissions total in tonnes while the disclosure draft labels the ratio as a percentage without showing the emissions figure alongside it. The reviewer is unsure whether the note is complete enough.
QWhat is the key check the preparer should make on the presentation of the data point?
Reveal model answer →Hide answer ↑They should make sure the emissions amount used in the ratio is shown with the intensity figure, and that the presentation is internally consistent with the way the ratio is being reported. The reader should be able to see both the ratio and the emissions basis behind it without having to infer missing pieces.
Why this matters · The intensity figure should be supported by the emissions amount used to calculate it.
A group prepares its sustainability note using a template from a prior year. The old version listed the ratio but did not say whether the calculation covered only direct emissions or also other emissions sources, and the team is tempted to reuse it unchanged because the number itself has not changed.
QWhat should the preparer verify before carrying the template forward?
Reveal model answer →Hide answer ↑They should verify that the current-year note states which emissions scopes are included in the ratio, even if the ratio value is unchanged from last year. A reused template is only fit for purpose if it still explains the emissions boundary clearly and matches the current calculation.
Why this matters · Do not carry forward a template unless it still explains the emissions boundary behind the ratio.
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
For GRI 102-8 Climate Change, what data do I need to prepare before drafting the disclosure?+−
The page says to prepare two datapoints: an emissions intensity value and the emissions scopes included in that figure. Use the step-by-step preparation section to turn those into a draft disclosure and check the evidence pack before you finalise anything.
How do I decide which emissions scopes to include in the GRI 102-8 Climate Change intensity figure?+−
The page tells you to record the included emissions scopes, but it does not set the scope for you. Use the page’s preparation steps and evidence pack to document your chosen scope clearly so the draft is easy to review and assure.
What should I collect as evidence for a GRI 102-8 Climate Change disclosure?+−
The page includes a five-item evidence pack for assurance readiness. Use it to assemble the supporting documents behind the intensity value, the included scopes, and the calculation trail before the disclosure is drafted.
What are the five assurance claims I should check for GRI 102-8 Climate Change?+−
The page lists five assurance claims with a claim, risk and evidence view. Use those claims to test whether the disclosure is complete, consistent and backed by evidence before it goes into the report.
What are the common mistakes people make when reporting GRI 102-8 Climate Change?+−
The page has a section on common reporting gaps and mistakes. It is useful for checking whether the intensity value, included scopes, evidence pack and draft narrative all line up before submission.
How can I use the GRI 102-8 Climate Change workbook and printable library card?+−
The Download Centre provides a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf. Use the workbook to organise the preparation and assurance steps, and the PDF as a quick reference while you draft and review the disclosure.
Does the GRI 102-8 Climate Change page include an example disclosure I can copy into my draft?+−
Yes, it includes synthetic illustrative example disclosures, including a quantitative table. Treat them as examples of structure and presentation only, and make sure any real disclosure uses your own data and evidence.
How do I turn the GRI 102-8 Climate Change data into a draft disclosure?+−
The page has a draft-output section with visualisation ideas, narrative starters and a GRI content-index line. Use those to shape the wording and presentation once the intensity value, included scopes and evidence are ready.
What should an assurance reviewer look for in a GRI 102-8 Climate Change evidence pack?+−
The page’s assurance section and evidence pack are designed to help reviewers test the disclosure against the supporting records. Focus on whether the intensity figure, included scopes and calculation trail are traceable and consistent with the draft.
Where can I find real published reports that show GRI 102-8 Climate Change in practice?+−
The page includes a 'From company reports' table that links to real published reports and the pages where the topic is disclosed. Use it as a reference point for how others present the topic, not as a substitute for your own evidence and methodology.
More questions this page can help with
GRI 102-8 Climate Change checklist for emissions intensity and included scopesHow to prepare GRI 102-8 Climate Change disclosure step by stepGRI 102-8 Climate Change evidence pack for assurance readinessGRI 102-8 Climate Change assurance claims and evidenceCommon mistakes in GRI 102-8 Climate Change reportingHow to use the GRI 102-8 Climate Change workbookGRI 102-8 Climate Change draft narrative startersGRI 102-8 Climate Change content index line exampleSynthetic example disclosure for GRI 102-8 Climate ChangeWhere to find company report examples for GRI 102-8 Climate ChangeWho should own the data for GRI 102-8 Climate ChangeHow to make GRI 102-8 Climate Change assurance ready
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