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GRI Training Partner GRI 102 · Climate Change · Disclosure GRI 102-7

Effective 2027

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

Scope 3 GHG emissions

GRI 102-7 · mandatory · metrics + narrative

Disclosure 102-7 requires an organization to report its gross Scope 3 greenhouse gas emissions across its upstream and downstream value chain. The organization must include emissions associated with each of the 15 Scope 3 categories and present the emissions for every category separately in metric tons of CO₂ equivalent.

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 disclosure should show all 15 categories, including categories with zero emissions or categories that are not applicable. Where information for an applicable category is unavailable or incomplete, the organization must apply the relevant reason for omission in accordance with GRI 1, specifying what information is missing, why it is missing, the steps being taken to obtain it and the expected time frame.

Gross Scope 3 emissions must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. A separate gas-by-gas breakdown is optional Guidance rather than a mandatory requirement. Where provided, each gas should be reported in physical metric tons and metric tons of CO₂ equivalent.

Biogenic non-CO₂ emissions from biomass combustion or biodegradation in the upstream and downstream value chain must be included within gross Scope 3 emissions. Biogenic CO₂ must be excluded from the gross total and reported separately in metric tons of CO₂, with a breakdown by each of the 15 Scope 3 categories.

GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 3 emissions. The organization is not required to report their amounts under Disclosure 102-7. However, Scope 3 emissions generated during GHG removal activities remain part of the gross Scope 3 inventory.

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

For each Scope 3 category, the organization should report the percentage of emissions obtained through primary data. Primary data are obtained directly from suppliers or other value-chain entities and relate to the organization’s activities. Secondary data include industry averages, government statistics and published databases.

The organization should describe the calculation method used for each category, such as supplier-specific, hybrid, average-data, spend-based, distance-based, use-phase or financed-emissions methods. It should assess the technological, temporal and geographic representativeness, completeness and reliability of the data and explain key allocation methods, proxies, assumptions and limitations.

The organization must report the base year and explain why it was selected. It must provide separate base-year figures for gross Scope 3 emissions and biogenic CO₂ emissions, explain significant changes that triggered recalculation and report previously disclosed values. It should additionally provide a base-year breakdown for all 15 categories.

The organization must report the consolidation approach — equity share, financial control or operational control — and apply it consistently across Scope 1, Scope 2 and Scope 3. It should explain why the approach was selected and report changes in organizational boundaries.

The organization must report the standards, methodologies, assumptions, calculation tools and emission-factor sources used and explain why they were selected. Emission factors should be applied consistently to gross Scope 3 and biogenic CO₂ calculations.

To support comparability, the organization should present gross Scope 3 emissions, category breakdowns and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally provide breakdowns by business unit or facility, country, source type and activity type.

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.

  • Gross Scope 3 total and all 15 categories

    GHG Accounting / Sustainability reporting

    Disclosure 102-7 requires an organization to report its gross Scope 3 greenhouse gas emissions across its upstream and downstream value chain. The organization must include emissions associated with each of the 15 Scope 3 categories and present the emissions for every category separately in metric tons of CO₂ equivalent.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting gross scope 3 total and all 15 categories.

    Watch for The published response for gross scope 3 total and all 15 categories is incomplete or does not match the supporting records.

  • Category applicability and reasons for omission

    GHG Accounting / Sustainability reporting

    The disclosure should show all 15 categories, including categories with zero emissions or categories that are not applicable. Where information for an applicable category is unavailable or incomplete, the organization must apply the relevant reason for omission in accordance with GRI 1, specifying what information is missing, why it is missing, the steps being taken to obtain it and the expected time frame.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting category applicability and reasons for omission.

    Watch for The published response for category applicability and reasons for omission is incomplete or does not match the supporting records.

  • Seven-gas coverage and optional gas breakdown

    GHG Accounting / Sustainability reporting

    Gross Scope 3 emissions must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. A separate gas-by-gas breakdown is optional Guidance rather than a mandatory requirement. Where provided, each gas should be reported in physical metric tons and metric tons of CO₂ equivalent.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting seven-gas coverage and optional gas breakdown.

    Watch for The published response for seven-gas coverage and optional gas breakdown is incomplete or does not match the supporting records.

  • Biogenic non-CO₂ and category-level biogenic CO₂

    GHG Accounting / Sustainability reporting

    Biogenic non-CO₂ emissions from biomass combustion or biodegradation in the upstream and downstream value chain must be included within gross Scope 3 emissions. Biogenic CO₂ must be excluded from the gross total and reported separately in metric tons of CO₂, with a breakdown by each of the 15 Scope 3 categories.

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

    Watch for The published response for biogenic non-co₂ and category-level 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 3 emissions. The organization is not required to report their amounts under Disclosure 102-7. However, Scope 3 emissions generated during GHG removal activities remain part of the gross Scope 3 inventory.

    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. If historical data were calculated using different IPCC GWP values, the organization should identify the values used in each reporting 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.

  • Primary-data percentage by category

    Procurement / Supply Chain / Sustainability reporting

    For each Scope 3 category, the organization should report the percentage of emissions obtained through primary data. Primary data are obtained directly from suppliers or other value-chain entities and relate to the organization’s activities. Secondary data include industry averages, government statistics and published databases.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting primary-data percentage by category.

    Watch for The published response for primary-data percentage by category is incomplete or does not match the supporting records.

  • Calculation method and activity data by category

    GHG Accounting / Sustainability reporting

    The organization should describe the calculation method used for each category, such as supplier-specific, hybrid, average-data, spend-based, distance-based, use-phase or financed-emissions methods. It should assess the technological, temporal and geographic representativeness, completeness and reliability of the data and explain key allocation methods, proxies, assumptions and limitations.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting calculation method and activity data by category.

    Watch for The published response for calculation method and activity data by category is incomplete or does not match the supporting records.

  • Base year, recalculation and category history

    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 3 emissions and biogenic CO₂ emissions, explain significant changes that triggered recalculation and report previously disclosed values. It should additionally provide a base-year breakdown for all 15 categories.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and category history.

    Watch for The published response for base year, recalculation and category history is incomplete or does not match the supporting records.

  • Consolidation approach and financial-reporting perimeter

    GHG Accounting / Sustainability reporting

    The organization must report the consolidation approach — equity share, financial control or operational control — and apply it consistently across Scope 1, Scope 2 and Scope 3. It should explain why the approach was selected and report changes in organizational boundaries.

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

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

  • Standards, assumptions, tools and emission factors

    GHG Accounting / Sustainability reporting

    The organization must report the standards, methodologies, assumptions, calculation tools and emission-factor sources used and explain why they were selected. Emission factors should be applied consistently to gross Scope 3 and biogenic CO₂ calculations.

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

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

  • Current and historical category trend

    GHG Accounting / Sustainability reporting

    To support comparability, the organization should present gross Scope 3 emissions, category breakdowns and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally provide breakdowns 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 category trend.

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

Before you start

  • Assess and present all 15 upstream and downstream Scope 3 categories, including zero and not-applicable categories. Apply one consolidation approach consistently across Scope 1, Scope 2 and Scope 3.
  • For unavailable or incomplete applicable-category information, identify what is missing, apply the relevant GRI 1 reason for omission and explain the steps and time frame for obtaining it.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 102-7 sub-elements (LRA working checklist)

How to prepare it

Assess and present all 15 upstream and downstream Scope 3 categories, including zero and not-applicable categories. Apply one consolidation approach consistently across Scope 1, Scope 2 and Scope 3.
Collect and reconcile the records for: Gross Scope 3 total and all 15 categories; Category applicability and reasons for omission; Seven-gas coverage and optional gas breakdown; Biogenic non-CO₂ and category-level biogenic CO₂; Exclusion of removals, trades and avoided emissions; Latest IPCC 100-year GWP values; Primary-data percentage by category; Calculation method and activity data by category; Base year, recalculation and category history; Consolidation approach and financial-reporting perimeter; Standards, assumptions, tools and emission factors; Current and historical category trend.
For unavailable or incomplete applicable-category information, identify what is missing, apply the relevant GRI 1 reason for omission and explain the steps and time frame for obtaining it.
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.

For all 15 categories, provide applicability, gross emissions, included activities, activity data, calculation method, emission factors, primary and secondary data, primary-data percentage, category biogenic CO₂ and limitations. Also provide the gross total, gas inclusion confirmation, exclusion controls, base year, recalculations, consolidation, methods and trends.

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

Better request

For all 15 categories, provide applicability, gross emissions, included activities, activity data, calculation method, emission factors, primary and secondary data, primary-data percentage, category biogenic CO₂ and limitations. Also provide the gross total, gas inclusion confirmation, exclusion controls, base year, recalculations, consolidation, methods and trends.

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 all seven GHGs and biogenic non-CO₂ in gross Scope 3. Report biogenic CO₂ separately by category. Do not net removals, GHG trades, carbon credits or avoided emissions against the gross inventory.

Context note

A gas-by-gas Scope 3 breakdown is optional Guidance rather than a mandatory requirement. Primary-data share is also Guidance, but should be calculated and disclosed category by category where possible.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 102-7 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

  • Gross Scope 3 total and all 15 categories is reported accurately and completely.

    Risk The response omits, misclassifies or overstates gross scope 3 total and all 15 categories.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting gross scope 3 total and all 15 categories.

  • Category applicability and reasons for omission is reported accurately and completely.

    Risk The response omits, misclassifies or overstates category applicability and reasons for omission.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting category applicability and reasons for omission.

  • Seven-gas coverage and optional gas breakdown is reported accurately and completely.

    Risk The response omits, misclassifies or overstates seven-gas coverage and optional gas breakdown.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting seven-gas coverage and optional gas breakdown.

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

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

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

  • Primary-data percentage by category is reported accurately and completely.

    Risk The response omits, misclassifies or overstates primary-data percentage by category.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting primary-data percentage by category.

  • Calculation method and activity data by category is reported accurately and completely.

    Risk The response omits, misclassifies or overstates calculation method and activity data by category.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting calculation method and activity data by category.

  • Base year, recalculation and category history is reported accurately and completely.

    Risk The response omits, misclassifies or overstates base year, recalculation and category history.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and category history.

  • Consolidation approach and financial-reporting perimeter is reported accurately and completely.

    Risk The response omits, misclassifies or overstates consolidation approach and financial-reporting perimeter.

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

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

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

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

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

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

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

Evidence pack to prepare

Common reporting gaps

  • Reporting only selected or largest Scope 3 categories.
  • Dropping a missing category instead of using a reason for omission.
  • Treating an optional gas-by-gas breakdown as mandatory.
  • Omitting category-level biogenic CO₂ or using tCO₂e for that figure.
  • Netting carbon credits, avoided emissions or removals against Scope 3.
  • Omitting primary-data percentages, methods or reconciliation of category totals to the gross total.
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 102-7

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 →

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

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