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GRI Training Partner GRI 102 · Climate Change · Disclosure GRI 102-5

Effective 2027

Effective for reporting periods beginning on or after 1 January 2027; early adoption encouraged. Replaces GRI 305.

Scope 1 GHG emissions

GRI 102-5 · mandatory · metrics + narrative

Disclosure 102-5 requires an organization to report its gross Scope 1 greenhouse gas emissions from sources included within its organizational boundary. The organizational boundary must be established using the equity-share, financial-control or operational-control approach and the selected approach must be applied consistently across Scope 1, Scope 2 and Scope 3. The organization should explain why it selected the approach.

Legal status

GRI 102: Climate Change 2025 is effective for reports or other materials published on or after 1 January 2027, with earlier adoption encouraged.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

The gross Scope 1 total must be reported in metric tons of CO₂ equivalent and must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. The organization must provide a breakdown of each gas both in physical metric tons and in metric tons of CO₂ equivalent.

Biogenic non-CO₂ emissions, such as CH₄ and N₂O from biomass combustion or biodegradation, must be included within gross Scope 1 emissions. Biogenic CO₂ from biomass combustion or biodegradation must be reported separately in metric tons of CO₂ and must not be included in the gross Scope 1 total.

GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 1 emissions. However, Scope 1 emissions generated during GHG removal activities remain part of the gross Scope 1 inventory. Information on removals and carbon credits is reported under the relevant separate disclosures.

The organization must use 100-year global warming potential values from the latest IPCC assessment report. Where historical periods were calculated using different IPCC GWP values, it should identify the values used in each period.

The organization must report the base year and explain why it was selected. It must provide separate base-year figures for gross Scope 1 emissions in metric tons of CO₂ equivalent and biogenic CO₂ emissions in metric tons of CO₂. Recalculate base-year emissions when significant changes occur: structural changes such as acquisitions, divestments, mergers, insourcing or outsourcing; changes in calculation methodology, emission factors or data quality; and the discovery of significant errors. Explain the trigger and keep the previously reported base-year figure.

The organization must report the standards, methodologies, assumptions and calculation tools used and identify the sources of its emission factors. It should explain why these methods and factors were selected and distinguish direct measurements from calculations and estimates.

The reported organizational perimeter should reconcile to the entities included in financial reporting. Differences between financial and sustainability reporting entities should be explained under Disclosure 2-2, and emissions from additional associates, joint ventures or unconsolidated subsidiaries included in sustainability reporting should be reported separately.

To support comparability, the organization should present gross Scope 1 emissions, the gas-by-gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally break down Scope 1 emissions by business unit or facility, country, source type and activity type.

Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 1 inventory.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Organisational boundary and consolidation approach

    GHG Accounting / Sustainability reporting

    Disclosure 102-5 requires an organization to report its gross Scope 1 greenhouse gas emissions from sources included within its organizational boundary. The organizational boundary must be established using the equity-share, financial-control or operational-control approach and the selected approach must be applied consistently across Scope 1, Scope 2 and Scope 3. The organization should explain why it selected the approach.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting organisational boundary and consolidation approach.

    Watch for The published response for organisational boundary and consolidation approach is incomplete or does not match the supporting records.

  • Gross Scope 1 total and gas-by-gas breakdown

    GHG Accounting / Sustainability reporting

    The gross Scope 1 total must be reported in metric tons of CO₂ equivalent and must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. The organization must provide a breakdown of each gas both in physical metric tons and in metric tons of CO₂ equivalent.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting gross scope 1 total and gas-by-gas breakdown.

    Watch for The published response for gross scope 1 total and gas-by-gas breakdown is incomplete or does not match the supporting records.

  • Biogenic non-CO₂ and separate biogenic CO₂

    GHG Accounting / Sustainability reporting

    Biogenic non-CO₂ emissions, such as CH₄ and N₂O from biomass combustion or biodegradation, must be included within gross Scope 1 emissions. Biogenic CO₂ from biomass combustion or biodegradation must be reported separately in metric tons of CO₂ and must not be included in the gross Scope 1 total.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting biogenic non-co₂ and separate biogenic co₂.

    Watch for The published response for biogenic non-co₂ and separate biogenic co₂ is incomplete or does not match the supporting records.

  • Exclusion of removals, trades and avoided emissions

    GHG Accounting / Sustainability reporting

    GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 1 emissions. However, Scope 1 emissions generated during GHG removal activities remain part of the gross Scope 1 inventory. Information on removals and carbon credits is reported under the relevant separate disclosures.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting exclusion of removals, trades and avoided emissions.

    Watch for The published response for exclusion of removals, trades and avoided emissions is incomplete or does not match the supporting records.

  • Latest IPCC 100-year GWP values

    GHG Accounting / Sustainability reporting

    The organization must use 100-year global warming potential values from the latest IPCC assessment report. Where historical periods were calculated using different IPCC GWP values, it should identify the values used in each period.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting latest ipcc 100-year gwp values.

    Watch for The published response for latest ipcc 100-year gwp values is incomplete or does not match the supporting records.

  • Base year, recalculation and prior-period figures

    GHG Accounting / Sustainability reporting

    The organization must report the base year and explain why it was selected. It must provide separate base-year figures for gross Scope 1 emissions in metric tons of CO₂ equivalent and biogenic CO₂ emissions in metric tons of CO₂. Recalculate base-year emissions when significant changes occur: structural changes such as acquisitions, divestments, mergers, insourcing or outsourcing; changes in calculation methodology, emission factors or data quality; and the discovery of significant errors. Explain the trigger and keep the previously reported base-year figure.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures.

    Watch for The published response for base year, recalculation and prior-period figures is incomplete or does not match the supporting records.

  • Standards, methodologies, assumptions and emission factors

    GHG Accounting / Sustainability reporting

    The organization must report the standards, methodologies, assumptions and calculation tools used and identify the sources of its emission factors. It should explain why these methods and factors were selected and distinguish direct measurements from calculations and estimates.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting standards, methodologies, assumptions and emission factors.

    Watch for The published response for standards, methodologies, assumptions and emission factors is incomplete or does not match the supporting records.

  • Financial-reporting perimeter reconciliation

    Finance / Sustainability reporting

    The reported organizational perimeter should reconcile to the entities included in financial reporting. Differences between financial and sustainability reporting entities should be explained under Disclosure 2-2, and emissions from additional associates, joint ventures or unconsolidated subsidiaries included in sustainability reporting should be reported separately.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting financial-reporting perimeter reconciliation.

    Watch for The published response for financial-reporting perimeter reconciliation is incomplete or does not match the supporting records.

  • Current and historical trend information

    GHG Accounting / Sustainability reporting

    To support comparability, the organization should present gross Scope 1 emissions, the gas-by-gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally break down Scope 1 emissions by business unit or facility, country, source type and activity type.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting current and historical trend information.

    Watch for The published response for current and historical trend information is incomplete or does not match the supporting records.

  • Reason for omission and inventory completeness

    GHG Accounting / Sustainability reporting

    Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 1 inventory.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting reason for omission and inventory completeness.

    Watch for The published response for reason for omission and inventory completeness is incomplete or does not match the supporting records.

Before you start

  • Report gross Scope 1 emissions from every source within the selected organisational boundary. Apply one consolidation approach consistently across Scope 1, Scope 2 and Scope 3.
  • Where required information is unavailable, apply the relevant GRI 1 reason for omission rather than presenting selected facilities as the complete organisational inventory.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 102-5 sub-elements (LRA working checklist)

How to prepare it

Report gross Scope 1 emissions from every source within the selected organisational boundary. Apply one consolidation approach consistently across Scope 1, Scope 2 and Scope 3.
Collect and reconcile the records for: Organisational boundary and consolidation approach; Gross Scope 1 total and gas-by-gas breakdown; Biogenic non-CO₂ and separate biogenic CO₂; Exclusion of removals, trades and avoided emissions; Latest IPCC 100-year GWP values; Base year, recalculation and prior-period figures; Standards, methodologies, assumptions and emission factors; Financial-reporting perimeter reconciliation; Current and historical trend information; Reason for omission and inventory completeness.
Where required information is unavailable, apply the relevant GRI 1 reason for omission rather than presenting selected facilities as the complete organisational inventory.
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.

Request the data

Request the disclosure evidence

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

Provide the consolidation policy and entity reconciliation; source-level activity data; gross Scope 1 total; physical-tonne and tCO₂e gas breakdown; biogenic non-CO₂ and separate biogenic CO₂; exclusion controls; IPCC GWP source; base-year and recalculation files; standards, methods, assumptions, factors and current plus historical figures.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Better request

Provide the consolidation policy and entity reconciliation; source-level activity data; gross Scope 1 total; physical-tonne and tCO₂e gas breakdown; biogenic non-CO₂ and separate biogenic CO₂; exclusion controls; IPCC GWP source; base-year and recalculation files; standards, methods, assumptions, factors and current plus historical figures.

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

Include biogenic non-CO₂ in gross Scope 1, report biogenic CO₂ separately in metric tons of CO₂ and do not net removals, GHG trades, carbon credits or avoided emissions against the gross total.

Context note

Reconcile sustainability-reporting entities to financial-reporting entities and explain differences. Distinguish a base-year recalculation from a restatement of previously published information under GRI 2-4.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 102-5 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Check

For each claim, check the evidence

  • Organisational boundary and consolidation approach is reported accurately and completely.

    Risk The response omits, misclassifies or overstates organisational boundary and consolidation approach.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting organisational boundary and consolidation approach.

  • Gross Scope 1 total and gas-by-gas breakdown is reported accurately and completely.

    Risk The response omits, misclassifies or overstates gross scope 1 total and gas-by-gas breakdown.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting gross scope 1 total and gas-by-gas breakdown.

  • Biogenic non-CO₂ and separate biogenic CO₂ is reported accurately and completely.

    Risk The response omits, misclassifies or overstates biogenic non-co₂ and separate biogenic co₂.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting biogenic non-co₂ and separate biogenic co₂.

  • Exclusion of removals, trades and avoided emissions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates exclusion of removals, trades and avoided emissions.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting exclusion of removals, trades and avoided emissions.

  • Latest IPCC 100-year GWP values is reported accurately and completely.

    Risk The response omits, misclassifies or overstates latest ipcc 100-year gwp values.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting latest ipcc 100-year gwp values.

  • Base year, recalculation and prior-period figures is reported accurately and completely.

    Risk The response omits, misclassifies or overstates base year, recalculation and prior-period figures.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures.

  • Standards, methodologies, assumptions and emission factors is reported accurately and completely.

    Risk The response omits, misclassifies or overstates standards, methodologies, assumptions and emission factors.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting standards, methodologies, assumptions and emission factors.

  • Financial-reporting perimeter reconciliation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates financial-reporting perimeter reconciliation.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting financial-reporting perimeter reconciliation.

  • Current and historical trend information is reported accurately and completely.

    Risk The response omits, misclassifies or overstates current and historical trend information.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting current and historical trend information.

  • Reason for omission and inventory completeness is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reason for omission and inventory completeness.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting reason for omission and inventory completeness.

Evidence pack to prepare

Common reporting gaps

  • Reporting the gas breakdown only in tCO₂e and omitting physical metric tons.
  • Excluding biogenic non-CO₂ or adding it to the gross total twice.
  • Including biogenic CO₂ in gross Scope 1.
  • Netting carbon credits or removals against the gross Scope 1 inventory.
  • Omitting NF₃, the consolidation approach or emission-factor sources.
  • Presenting selected facilities as a complete organisational inventory.
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 102-5

within GRI 102: Climate Change

Open official source →

Guides that settle this question

GRI 102 Scope 3 Reporting: Categories, Data Hierarchy and Supplier Estimates →GRI 102 Transition Plans and Just Transition: What Companies Need to Disclose →GRI 102: Climate Change 2025 - What Changes and How to Prepare for 2027 →One GHG Inventory for GRI 102, ESRS E1 and IFRS S2: Boundaries, Metrics and Remaining Gaps →

Related & explore

Transition plan for climate change mitigation → CardCarbon Credits → CardClimate change adaptation plan → CardJust transition → CardGHG emissions reduction targets and progress → CardBrowse all disclosures →

More in GRI 102 →Browse full catalogue →Search all disclosures →

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