Disclosure focus
This disclosure asks an organisation to explain the greenhouse gas removals it can credibly point to across its value chain, rather than only within its own direct operations. In practice, the focus is on whether removals are being identified, measured and reported in a way that reflects the organisation’s wider business activities and relationships, not just a few selected projects or flagship sites.
The practical question is how complete and consistent the reporting is across the value chain. An organisation should make clear what removals are included, where they occur, and whether the coverage is broad enough to give a fair picture of the organisation’s overall position, rather than a narrow view based on isolated examples.
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 102-9 sub-elements (LRA working checklist)
Review the organisation’s own policy commitments and the way they are put into practice, then note any gaps between the two.
Check whether the organisation has set out how it manages the topic in question, and summarise that approach in plain language.
Confirm that the organisation has identified the relevant impacts, risks or opportunities linked to the topic, and record them clearly.
Describe the actions taken to address those impacts, risks or opportunities, using wording that reflects actual practice rather than policy language.
Capture any targets, measures or milestones the organisation uses to track progress on the topic, if these are part of the disclosure.
Explain how the organisation follows up on performance and whether it adjusts its approach when results show a need to do so.
How to prepare it
1Set the reporting boundary first: confirm which Scope 1 removals sit inside the period and entity you are reporting on, so the figure is built from the right operational scope.
2Define what you will count as a removal and group it by storage type, then check that your evidence shows how the quality checks were applied for each pool or store you include.
3Gather the source records behind the number, including the working papers, datasets, and any internal or external checks that support the total in tCO2e.
4Prepare the disclosure content in two parts: the numeric total for removals, and a clear narrative on what those removals are meant to be used for.
5Explain the wider effects linked to those Scope 1 removals, covering effects on workers, local communities, Indigenous Peoples, and biodiversity, and note any exclusions or changes in approach.
6Record the methods used to build the disclosure — the rules, techniques, assumptions, and calculation tools — then compare the final draft with the official source to make sure nothing material is missing or misstated.
Request the data
Request removals and supporting evidence from carbon accounting
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What removals linked to our own operations and value chain were recorded in the period, and what evidence explains how they were measured, used, and assessed for people and environmental impacts?
Use your organisation’s own terms first, then map them to the reporting label. For example, if your team talks about carbon capture, sequestration, offsets, sinks, nature-based projects, or removals credits, keep those internal terms in the request and only translate them later for reporting. Adapt the wording to your own systems, project names, and approval process, and check the official source before sign-off.
Weak request
Please provide the GHG removals disclosure data for the value chain, including the total Scope 1 removals, storage pool quality criteria, intended use, impacts on people and the environment, and the standards, methodologies, assumptions, and calculation tools used.
Why it fails: It uses framework language that many operational teams do not use day to day, so the owner may not know which records to pull. It also bundles several ideas without pointing to the source system, internal project names, or the exact files needed to evidence the figures and narrative.
Better request
Please send the removals pack for [period] from [system/project]. Include the total amount recorded, the project or activity type, how each type was checked for quality, what the business says the removals are for, any notes on people or environmental effects, and the method note, assumptions, and calculation file. Use your team’s own terms, then we will map them for reporting.
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 basis used to measure and calculate the removals, including the methods, assumptions, and tools applied, and explain how each storage pool was checked against the relevant quality criteria.
Context note
Explain what the reported total means in practice by linking the amount removed to the storage pools involved, the planned use of the removals, and the main effects on people and nature.
Fluctuation statement
If the figures changed materially, describe whether the movement came from changes in storage pool mix, assessment outcomes, intended use, or the calculation approach and assumptions used.
Content index entry
GRI 102-9 GHG Removals in the Value Chain — [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
Sending the request to the sustainability team alone, instead of the operational owner who holds the removal records and method notes, leaves the data incomplete or second-hand.
Framework language only
Asking for the figure in reporting jargon rather than the business’s own terms makes teams search the wrong files and miss the source records.
No boundary set
Failing to define which sites, projects, or storage pools are in scope leads people to mix unrelated removals into one total.
Wrong period basis
Pulling numbers from a different reporting window, or from a mix of dates, produces a total that does not match the period being reported.
Mixed counting basis
Combining gross removals, net figures, and other calculation bases in one workbook creates a number that cannot be traced back cleanly.
Source labels lost
Copying values into a summary sheet without keeping the original file names, project IDs, or document labels breaks the link to the underlying evidence.
Separate groups merged
Putting different storage types or different impact groups into one bucket hides the distinctions needed for the narrative fields and the supporting checks.
Evidence trail missing
Collecting the number without the method notes, assumptions, tool outputs, and sign-off record leaves no clear audit trail for review.
Where judgement is often needed
Set the reporting perimeter after acquisitions and disposals
Use the same organisational boundary approach you apply elsewhere in the report, then explain whether newly bought or sold operations are included for the period and how any partial-year effect is handled.
Choose one country-by-country meaning for the same storage type
Where local labels or technical definitions differ, pick the interpretation you use for the report, state it clearly, and explain any conversion or mapping used to make sites comparable.
Decide how to treat sites or projects that sit just outside the main boundary
If a removal source is close to, but not fully within, your operational scope, explain the inclusion rule you applied and why that rule gives a fair picture of the total.
State the timing basis used for the removal figure
Make clear whether the number reflects the reporting period, a different measurement window, or a later reconciliation, and explain any lag between activity and recognition.
Separate measured values from estimates
If some removals are directly measured and others are modelled or extrapolated, disclose which parts are based on evidence and which rely on assumptions, including the main drivers of any estimate.
Explain how you rounded the total
If the published figure is rounded, say the rounding basis you used and make sure the rounded total still aligns with the underlying components and any sub-totals you present.
Aggregate sensitive location data before publication
Where site-level detail could expose people, communities, or Indigenous groups, combine the information to a level that protects privacy while still showing the scale and nature of the removals.
Describe how you judged the quality of each storage pool
For each storage pool type, explain the criteria you used to assess quality, including any thresholds, checks, or exclusions that affected whether a pool was counted.
Clarify the intended use of the removals
State whether the removals are being used for internal planning, external claims, or another purpose, and explain any limits on how they should be interpreted.
Link the removals to people and nature impacts
Describe any material effects on workers, local communities, Indigenous Peoples, and biodiversity, and explain the basis for deciding whether those effects are positive, negative, or mixed.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Forestry and land management
We report 1,250 tCO2e of removals from our own land-based operations this year, all from one storage pool: 1,250 tCO2e in managed woodland, where we apply our internal site-selection and monitoring checks to confirm permanence, leakage control, and traceability. The removals are intended to support our near-term emissions reduction plan and to balance a small share of residual operational emissions, while we also note the wider effects of the activity on people and the environment: no material harm was identified for workers, nearby communities, or Indigenous Peoples, and our habitat surveys found a net positive effect on biodiversity. We used a mix of field measurements, remote sensing, and carbon-accounting software, together with our own assumptions on growth rates, mortality, and discounting, to calculate the figure.
Illustrative only: shows how to describe the amount removed, the storage type and quality checks, what the removals are for, and the main social and environmental effects, plus the methods and tools used.
Illustrative (synthetic) example — Industrial manufacturing
During the reporting year, we recorded 420 tCO2e of removals linked to our own Scope 1 activities, split across two storage pools: 300 tCO2e in biochar-amended soils and 120 tCO2e in a mineralised aggregate store, with each pool assessed against our quality checks for durability, monitoring frequency, and evidence of long-term containment. We plan to use these removals to offset a portion of residual process emissions and to support our transition plan, and we reviewed the wider consequences for people and nature: the work created no identified adverse effect on workers, local communities, or Indigenous Peoples, while biodiversity impacts were limited to short-term disturbance at one site and were managed through restoration actions. Our calculation relied on site sampling, supplier records, emission factors, and spreadsheet-based models, with assumptions on moisture content, conversion rates, and loss allowances.
Illustrative only: shows a second plausible reporter with different storage pools and a different mix of intended use, impacts, and calculation approach.
How companies report GRI 102-9 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Westports Holdings Berhad
Water Transportation — Ports and Services · Malaysia · 2025
Westports Holdings Berhad’s Sustainability Report 2025 provides detailed data on greenhouse gas emissions intensity, reporting total GHG intensity values of 15.15 to 16.26 CO2ekg/TEU volume and noting a GHG intensity reduction of 5.87% and 0.97% on page 62. The report discusses climate hazard impacts on critical processes and infrastructure (p.89) and references GHG Protocol tools for calculating emissions from employee commuting (p.64), though no headline emissions value is given there. However, the report lacks specific narrative details on certain climate-related disclosures, as no evidence was found for some narrative items (d-i and d-ii), and some Scope 3 emissions data are partial or zero, such as downstream transportation (p.64).
TECO Electric & Machinery Co., Ltd.
Electrical Equipment and Machinery · Taiwan · 2024
TECO Electric & Machinery Co., Ltd.'s 2024 sustainability report provides covered data on greenhouse gas emissions, including Scope 1 and 2 emissions assessed for sites in Taiwan and China, and Scope 3 emissions initiated from 2019 based on the motor business (p.54). The report also includes narrative information on quality management and CSR performance metrics (p.35), participation in external SDG initiatives (p.19), and climate action efforts such as GHG and air pollutant management, waste management, and employee training (p.20). However, there is no evidence found for narrative item (d-ii), and the methodology or narrative for item (e) remains unclear or unreported.
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Scenarios to work through
Your team has measured 12,400 tCO2e of carbon removals from supplier-led land projects linked to your operations. Some of those removals are still in a temporary storage stage, and the sustainability draft currently gives only the total figure.
QWhat else should you decide to include so the disclosure is complete enough for review?
Reveal model answer →Hide answer ↑Alongside the total amount, add a plain description of how the quality of each storage type is checked, explain what the removals are meant to be used for, and set out the main effects linked to those removals on people and the environment. Also name the standards, methods, assumptions and calculation tools used to arrive at the figure. Keep the wording adapted to your organisation and check the source text before sign-off.
Why this matters · A total number alone is not enough; the disclosure also needs context on quality, intended use, impacts and calculation approach.
A forestry supplier says its project stores carbon in two pools: living biomass and harvested wood products. The project manager has different evidence for each pool, but the draft report currently uses one generic sentence for both.
QHow should you handle the description of quality checks for the storage pools?
Reveal model answer →Hide answer ↑Treat each storage pool separately in the narrative and explain, in ordinary language, how the quality criteria are assessed for that pool. If the evidence differs between the two pools, reflect that difference rather than using one catch-all statement. Keep the explanation specific to your organisation’s approach and verify it against the source before finalising.
Why this matters · Where storage pools differ, the explanation of quality checks should be specific rather than blended into one generic statement.
Your company plans to use 8,000 tCO2e of removals from a restoration project to support a future net-zero claim, but the project team has not agreed whether the removals are for internal balancing, external claims, or another purpose. The draft report also omits any discussion of local land-use effects.
QWhat judgement do you need to make before the disclosure can be signed off?
Reveal model answer →Hide answer ↑You need to state the intended use of the removals in clear business language and make sure that use matches how the organisation actually plans to rely on them. You should also describe the relevant effects on people and the environment, rather than leaving those out because the removals are being used for a climate purpose. Adapt the wording to your organisation and check the source text before sign-off.
Why this matters · The intended use must be explicit, and climate benefits do not remove the need to describe wider effects.
A draft prepared by the technical team says the removals were calculated using a proprietary model, but it does not say which assumptions were built into the model or which checks were used to test the result. The same draft also mentions possible effects on nearby communities and habitat, but only in a footnote.
QWhat should you do before treating the disclosure as ready?
Reveal model answer →Hide answer ↑Bring the calculation basis into the main disclosure by naming the standards or methods used, the assumptions applied, and the tools used to calculate the removals. Then make sure the main narrative also covers the effects on workers, communities, Indigenous Peoples and biodiversity in a clear way, rather than burying them in a footnote. Keep the wording tailored to your organisation and check the source before sign-off.
Why this matters · The calculation basis and the key social and environmental effects should be visible and understandable in the disclosure.
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
How do I prepare a GRI 102-9 Climate Change disclosure using this page step by step?+−
Use the page’s plain-language explainer and the step-by-step ‘how to prepare’ section to turn the disclosure into a working plan. Start by identifying the datapoints to prepare, then build the evidence pack and draft output from there.
What data do I need to collect for GRI 102-9 Climate Change on this page?+−
The page says to prepare six datapoints: Scope 1 removals total, storage quality criteria, removal use plan, direct impact summary, people impact detail, nature impact detail, and calculation basis. Treat these as the core inputs for the disclosure and check that each one is supported by evidence.
Who should own the GRI 102-9 Climate Change data and sign-off in practice?+−
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can evidence the datapoints and explain the methodology. Use the step-by-step preparation section to assign responsibilities before drafting.
What should I include in the evidence pack for GRI 102-9 Climate Change?+−
The page includes an evidence pack with five items for assurance readiness. Build it around the datapoints, the calculation basis, and the supporting records needed to show how the figures and impact statements were prepared.
What are the six assurance claims to verify for GRI 102-9 Climate Change?+−
The page says there are six assurance claims to verify, each with a claim, risk, and evidence angle. Use them to test whether the disclosure is complete, consistent, and backed by documents before it goes to review.
What are the common reporting gaps or mistakes to avoid in GRI 102-9 Climate Change?+−
The page lists common reporting gaps and mistakes so you can check for missing datapoints, weak methodology, or unsupported narrative. Use that list as a pre-submission quality check against your draft and evidence pack.
How do I use the Prep & Assurance workbook for GRI 102-9 Climate Change?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the datapoints, evidence, and assurance checks before turning the information into a draft disclosure.
What can I use the printable Library Card PDF for on GRI 102-9 Climate Change?+−
The Download Centre also includes a printable Library Card in .pdf format. It is there as a practical companion to the page content, so you can keep the disclosure requirements, datapoints, and checks in one place while preparing the draft.
Does the page give an example of a GRI 102-9 Climate Change disclosure I can copy structure from?+−
Yes. The page includes synthetic illustrative example disclosures, including a quantitative table, which you can use as a model for structure and level of detail, not as a real-world template.
How do I turn the GRI 102-9 Climate Change data into a draft narrative and content index line?+−
The draft-output section gives visualisation ideas, narrative starters, and a GRI content-index line. Use those prompts to convert your prepared data and evidence into a first draft that is easy to review and trace back to source records.
More questions this page can help with
GRI 102-9 Climate Change checklist for sustainability manager: what should be ready before drafting?GRI 102-9 Climate Change evidence pack: what documents should I gather for assurance?GRI 102-9 Climate Change workbook: how do I populate the Prep & Assurance file?GRI 102-9 Climate Change common mistakes: what usually goes wrong in the disclosure?GRI 102-9 Climate Change data owner: who should provide the calculation basis and impact detail?GRI 102-9 Climate Change synthetic example: how should I use the illustrative disclosure?GRI 102-9 Climate Change direct impact summary: what level of detail is expected in practice?GRI 102-9 Climate Change storage quality criteria: how should I document the criteria used?GRI 102-9 Climate Change removal use plan: what information should be captured?GRI 102-9 Climate Change assurance claims: how do I test the disclosure before review?GRI 102-9 Climate Change draft output: what narrative starters does the page provide?GRI 102-9 Climate Change from company reports: how can I use the linked published reports for reference?
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