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GRI Training Partner GRI 102 · Climate Change · Disclosure GRI 102-8

Effective 2027

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

GHG emissions intensity

GRI 102-8 · mandatory · quantitative metrics

Disclosure 102-8 requires an organization to report one or more greenhouse gas emissions intensity ratios. For each ratio, the organization must report the gross GHG emissions in metric tons of CO₂ equivalent used as the numerator, the numerical organization-specific metric used as the denominator, the calculated intensity ratio and the Scope or Scopes included.

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

GHG emissions intensity is not normally a percentage. It expresses gross GHG emissions per unit of activity, output or another organization-specific metric, such as tCO₂e per tonne of product, kgCO₂e per litre, tCO₂e per FTE, tCO₂e per square metre or tCO₂e per monetary unit of revenue or sales.

The gross GHG emissions numerator should reconcile to the applicable gross Scope 1, Scope 2 or Scope 3 emissions reported under Disclosures 102-5, 102-6 and 102-7. Where Scope 2 is included, the organization should identify whether the numerator uses the location-based or market-based method. Where Scope 3 is included, it should identify the relevant category or category boundary.

The organization should use the same organizational boundary and reporting period for both the numerator and denominator. A facility-level or business-unit ratio can be reported as an additional breakdown, but it should not be presented as an organization-wide ratio.

The denominator should be relevant to the organization’s industry or activity and aligned with current industry standards. Possible denominators include units of product, production volume, floor space, FTE employees and monetary units such as revenue or sales. The numerical denominator value and its unit should be reported so that the ratio can be recalculated.

The organization can report intensity ratios separately for Scope 1, Scope 2 and Scope 3 or report a combined Scope 1 and Scope 2 ratio. A single combined Scope 1, Scope 2 and Scope 3 ratio is not the presentation specifically recommended by the Guidance and should be clearly identified as an additional organization-specific metric if used.

The organization should state whether biogenic CO₂ emissions are included in the numerator of each ratio.

Where it improves transparency or comparability, the organization should provide additional intensity breakdowns by business unit or facility, country, GHG emissions source, type of activity or Scope 3 category.

Changes in intensity should be explained by distinguishing changes in gross emissions from changes in the denominator, business mix, organizational boundary, acquisitions, disposals or calculation methodology. A decrease in intensity does not necessarily indicate a decrease in absolute GHG emissions.

Each disclosed ratio should therefore show:

gross GHG emissions in tCO₂e;

Scope or Scopes included;

numerical organization-specific denominator and unit;

calculation formula;

intensity ratio and unit;

organizational boundary and reporting period;

biogenic CO₂ treatment.

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 numerator, denominator, formula and intensity value

    GHG Accounting / Sustainability reporting

    Disclosure 102-8 requires an organization to report one or more greenhouse gas emissions intensity ratios. For each ratio, the organization must report the gross GHG emissions in metric tons of CO₂ equivalent used as the numerator, the numerical organization-specific metric used as the denominator, the calculated intensity ratio and the Scope or Scopes included.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting gross numerator, denominator, formula and intensity value.

    Watch for The published response for gross numerator, denominator, formula and intensity value is incomplete or does not match the supporting records.

  • Intensity unit rather than percentage

    GHG Accounting / Sustainability reporting

    GHG emissions intensity is not normally a percentage. It expresses gross GHG emissions per unit of activity, output or another organization-specific metric, such as tCO₂e per tonne of product, kgCO₂e per litre, tCO₂e per FTE, tCO₂e per square metre or tCO₂e per monetary unit of revenue or sales.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting intensity unit rather than percentage.

    Watch for The published response for intensity unit rather than percentage is incomplete or does not match the supporting records.

  • Inventory reconciliation and Scope 2 method

    GHG Accounting / Sustainability reporting

    The gross GHG emissions numerator should reconcile to the applicable gross Scope 1, Scope 2 or Scope 3 emissions reported under Disclosures 102-5, 102-6 and 102-7. Where Scope 2 is included, the organization should identify whether the numerator uses the location-based or market-based method. Where Scope 3 is included, it should identify the relevant category or category boundary.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting inventory reconciliation and scope 2 method.

    Watch for The published response for inventory reconciliation and scope 2 method is incomplete or does not match the supporting records.

  • Numerator-denominator boundary and period alignment

    GHG Accounting / Sustainability reporting

    The organization should use the same organizational boundary and reporting period for both the numerator and denominator. A facility-level or business-unit ratio can be reported as an additional breakdown, but it should not be presented as an organization-wide ratio.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting numerator-denominator boundary and period alignment.

    Watch for The published response for numerator-denominator boundary and period alignment is incomplete or does not match the supporting records.

  • Industry-relevant numerical denominator

    Finance / Sustainability reporting

    The denominator should be relevant to the organization’s industry or activity and aligned with current industry standards. Possible denominators include units of product, production volume, floor space, FTE employees and monetary units such as revenue or sales. The numerical denominator value and its unit should be reported so that the ratio can be recalculated.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting industry-relevant numerical denominator.

    Watch for The published response for industry-relevant numerical denominator is incomplete or does not match the supporting records.

  • Scope-specific and combined-ratio structure

    GHG Accounting / Sustainability reporting

    The organization can report intensity ratios separately for Scope 1, Scope 2 and Scope 3 or report a combined Scope 1 and Scope 2 ratio. A single combined Scope 1, Scope 2 and Scope 3 ratio is not the presentation specifically recommended by the Guidance and should be clearly identified as an additional organization-specific metric if used.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting scope-specific and combined-ratio structure.

    Watch for The published response for scope-specific and combined-ratio structure is incomplete or does not match the supporting records.

  • Biogenic CO₂ treatment

    GHG Accounting / Sustainability reporting

    The organization should state whether biogenic CO₂ emissions are included in the numerator of each ratio.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting biogenic co₂ treatment.

    Watch for The published response for biogenic co₂ treatment is incomplete or does not match the supporting records.

  • Optional comparable breakdowns

    GHG Accounting / Sustainability reporting

    Where it improves transparency or comparability, the organization should provide additional intensity breakdowns by business unit or facility, country, GHG emissions source, type of activity or Scope 3 category.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting optional comparable breakdowns.

    Watch for The published response for optional comparable breakdowns is incomplete or does not match the supporting records.

  • Drivers of changes in intensity

    GHG Accounting / Sustainability reporting

    Changes in intensity should be explained by distinguishing changes in gross emissions from changes in the denominator, business mix, organizational boundary, acquisitions, disposals or calculation methodology. A decrease in intensity does not necessarily indicate a decrease in absolute GHG emissions.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting drivers of changes in intensity.

    Watch for The published response for drivers of changes in intensity is incomplete or does not match the supporting records.

  • Minimum calculation fields for every ratio

    GHG Accounting / Sustainability reporting

    Each disclosed ratio should therefore show: gross GHG emissions in tCO₂e; Scope or Scopes included; numerical organization-specific denominator and unit; calculation formula; intensity ratio and unit; organizational boundary and reporting period; biogenic CO₂ treatment.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting minimum calculation fields for every ratio.

    Watch for The published response for minimum calculation fields for every ratio is incomplete or does not match the supporting records.

Before you start

  • For every ratio, report the gross GHG numerator, the numerical organisation-specific denominator, the calculation formula, the ratio and unit, the Scope or Scopes included and the common boundary and period.
  • If Scope 2 is included, identify the location-based or market-based method. If Scope 3 is included, identify the category or categories. Mark selected facility or business-unit ratios as additional rather than organisation-wide.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 102-8 sub-elements (LRA working checklist)

How to prepare it

For every ratio, report the gross GHG numerator, the numerical organisation-specific denominator, the calculation formula, the ratio and unit, the Scope or Scopes included and the common boundary and period.
Collect and reconcile the records for: Gross numerator, denominator, formula and intensity value; Intensity unit rather than percentage; Inventory reconciliation and Scope 2 method; Numerator-denominator boundary and period alignment; Industry-relevant numerical denominator; Scope-specific and combined-ratio structure; Biogenic CO₂ treatment; Optional comparable breakdowns; Drivers of changes in intensity; Minimum calculation fields for every ratio.
If Scope 2 is included, identify the location-based or market-based method. If Scope 3 is included, identify the category or categories. Mark selected facility or business-unit ratios as additional rather than organisation-wide.
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 each intensity ratio, provide the reconciled gross emissions numerator; Scope and Scope 2 method or Scope 3 categories; numerical denominator and unit; formula and calculated ratio; common boundary and period; denominator rationale; biogenic CO₂ treatment; and a bridge explaining changes from emissions, activity, business mix, acquisitions, disposals or methodology.

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

Better request

For each intensity ratio, provide the reconciled gross emissions numerator; Scope and Scope 2 method or Scope 3 categories; numerical denominator and unit; formula and calculated ratio; common boundary and period; denominator rationale; biogenic CO₂ treatment; and a bridge explaining changes from emissions, activity, business mix, acquisitions, disposals or methodology.

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

Express intensity as emissions per unit of activity or another organisation-specific metric, not normally as a percentage. Use the same organisational boundary and reporting period for numerator and denominator.

Context note

A lower intensity ratio does not by itself demonstrate lower absolute emissions. Present absolute inventory figures alongside intensity and distinguish changes in emissions from changes in the denominator.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 102-8 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 numerator, denominator, formula and intensity value is reported accurately and completely.

    Risk The response omits, misclassifies or overstates gross numerator, denominator, formula and intensity value.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting gross numerator, denominator, formula and intensity value.

  • Intensity unit rather than percentage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates intensity unit rather than percentage.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting intensity unit rather than percentage.

  • Inventory reconciliation and Scope 2 method is reported accurately and completely.

    Risk The response omits, misclassifies or overstates inventory reconciliation and scope 2 method.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting inventory reconciliation and scope 2 method.

  • Numerator-denominator boundary and period alignment is reported accurately and completely.

    Risk The response omits, misclassifies or overstates numerator-denominator boundary and period alignment.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting numerator-denominator boundary and period alignment.

  • Industry-relevant numerical denominator is reported accurately and completely.

    Risk The response omits, misclassifies or overstates industry-relevant numerical denominator.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting industry-relevant numerical denominator.

  • Scope-specific and combined-ratio structure is reported accurately and completely.

    Risk The response omits, misclassifies or overstates scope-specific and combined-ratio structure.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting scope-specific and combined-ratio structure.

  • Biogenic CO₂ treatment is reported accurately and completely.

    Risk The response omits, misclassifies or overstates biogenic co₂ treatment.

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

  • Optional comparable breakdowns is reported accurately and completely.

    Risk The response omits, misclassifies or overstates optional comparable breakdowns.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting optional comparable breakdowns.

  • Drivers of changes in intensity is reported accurately and completely.

    Risk The response omits, misclassifies or overstates drivers of changes in intensity.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting drivers of changes in intensity.

  • Minimum calculation fields for every ratio is reported accurately and completely.

    Risk The response omits, misclassifies or overstates minimum calculation fields for every ratio.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting minimum calculation fields for every ratio.

Evidence pack to prepare

Common reporting gaps

  • Presenting the intensity ratio as a percentage.
  • Reporting a ratio without the gross numerator or numerical denominator.
  • Using different boundaries or periods for numerator and denominator.
  • Omitting the Scope, Scope 2 method or Scope 3 category boundary.
  • Presenting a selected-facility ratio as organisation-wide.
  • Attributing an intensity improvement to emissions performance when it results from denominator growth.
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 102-8

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 →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
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