GRI 305 — Direct (Scope 1) GHG emissions

Disclosure focus

The disclosure covers gross direct (Scope 1) GHG emissions before the application of GHG trades. It requires the organisation to identify the gases included, report biogenic CO2 emissions separately, provide the applicable base-year information, identify the emission-factor and GWP sources, state the consolidation approach, and describe the standards, methodologies, assumptions and calculation tools used.

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.

(a) gross Scope 1 emissions, tCO2e
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidence Approved GHG inventory, activity data, calculation workbook and sign-off record.

Watch for The published response for (a) gross scope 1 emissions, tco2e is incomplete or does not match the supporting records.
(b) gases included
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidence GHG inventory methodology and gas-by-gas calculation mapping.

Watch for The published response for (b) gases included is incomplete or does not match the supporting records.
(c) biogenic CO2, separately
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidence Biogenic-emissions schedule and reconciliation to the GHG inventory.

Watch for The published response for (c) biogenic co2, separately is incomplete or does not match the supporting records.
(d-i) base year
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidence Approved base-year record, period definition and selection rationale.

Watch for The published response for (d-i) base year is incomplete or does not match the supporting records.
(d-ii) base year emissions
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidence Archived base-year inventory and reconciliation workbook.

Watch for The published response for (d-ii) base year emissions is incomplete or does not match the supporting records.
(d-iii) rationale and recalculation context
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidence Recalculation policy, change log and approved old-to-new bridge.

Watch for The published response for (d-iii) rationale and recalculation context is incomplete or does not match the supporting records.
(e) emission-factor and GWP sources
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidence Versioned emission-factor library, GWP source and calculation methodology.

Watch for The published response for (e) emission-factor and gwp sources is incomplete or does not match the supporting records.
(f) consolidation approach
Sustainability reporting / Group reporting / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidence GHG boundary policy, entity mapping and consolidation worksheet.

Watch for The published response for (f) consolidation approach is incomplete or does not match the supporting records.
(g) standards, methodologies and assumptions
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidence Approved inventory methodology, assumptions log and calculation-tool version record.

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

Before you start

This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.
Apply Disclosure 305-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Have the supporting records and the final response been reconciled?

＋ Show GRI 305-1 sub-elements (LRA working checklist)

How to prepare it

This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.

Collect and reconcile the records for: (a) gross Scope 1 emissions, tCO2e; (b) gases included; (c) biogenic CO2, separately; (d-i) base year; (d-ii) base year emissions; (d-iii) rationale and recalculation context; (e) emission-factor and GWP sources; (f) consolidation approach; (g) standards, methodologies and assumptions.

Apply Disclosure 305-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.

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 reporting-period records and reconciliations for Disclosure 305-1: Gross Scope 1 GHG emissions; Gases included; Biogenic CO2 emissions; Base year; Emission-factor sources; GWP sources; Consolidation approach; Standards, methodologies, assumptions and calculation tools. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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

Better request

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

Context note

Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 305-1 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

(a) gross Scope 1 emissions, tCO2e is reported accurately and completely.
Risk The response omits, misclassifies or overstates (a) gross scope 1 emissions, tco2e.
Evidence to check Approved GHG inventory, activity data, calculation workbook and sign-off record.
(b) gases included is reported accurately and completely.
Risk The response omits, misclassifies or overstates (b) gases included.
Evidence to check GHG inventory methodology and gas-by-gas calculation mapping.
(c) biogenic CO2, separately is reported accurately and completely.
Risk The response omits, misclassifies or overstates (c) biogenic co2, separately.
Evidence to check Biogenic-emissions schedule and reconciliation to the GHG inventory.
(d-i) base year is reported accurately and completely.
Risk The response omits, misclassifies or overstates (d-i) base year.
Evidence to check Approved base-year record, period definition and selection rationale.
(d-ii) base year emissions is reported accurately and completely.
Risk The response omits, misclassifies or overstates (d-ii) base year emissions.
Evidence to check Archived base-year inventory and reconciliation workbook.
(d-iii) rationale and recalculation context is reported accurately and completely.
Risk The response omits, misclassifies or overstates (d-iii) rationale and recalculation context.
Evidence to check Recalculation policy, change log and approved old-to-new bridge.
(e) emission-factor and GWP sources is reported accurately and completely.
Risk The response omits, misclassifies or overstates (e) emission-factor and gwp sources.
Evidence to check Versioned emission-factor library, GWP source and calculation methodology.
(f) consolidation approach is reported accurately and completely.
Risk The response omits, misclassifies or overstates (f) consolidation approach.
Evidence to check GHG boundary policy, entity mapping and consolidation worksheet.
(g) standards, methodologies and assumptions is reported accurately and completely.
Risk The response omits, misclassifies or overstates (g) standards, methodologies and assumptions.
Evidence to check Approved inventory methodology, assumptions log and calculation-tool version record.

Evidence pack to prepare

Approved GHG inventory, activity data, calculation workbook and sign-off record.GHG inventory methodology and gas-by-gas calculation mapping.Biogenic-emissions schedule and reconciliation to the GHG inventory.Approved base-year record, period definition and selection rationale.Archived base-year inventory and reconciliation workbook.Recalculation policy, change log and approved old-to-new bridge.Versioned emission-factor library, GWP source and calculation methodology.GHG boundary policy, entity mapping and consolidation worksheet.Approved inventory methodology, assumptions log and calculation-tool version record.

Common reporting gaps

Using internal or approximate wording in place of the defined GRI terms.
Changing the required reporting population or denominator without explanation.
Treating GRI recommendations or LRA preparation controls as mandatory disclosure requirements.
Leaving a reported field unsupported by traceable source evidence and review records.

Real reports

How 3 companies report it

Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.

Real published reports

Yuanta Financial Holding Co., Ltd.

Partial

Banks / Diverse Financials / Insurance · Taiwan · 2024 · p.167 ↗

Yuanta Financial Holding Co., Ltd.'s 2024 ESG Report provides reported values for Scope 1 emissions and base year emissions, with the base year identified as 2020 and Scope 1 emissions in that year quantified as 1,492.17 metric tons (p.88). The report mentions that Category 3 to 5 GHG emissions do not include certain carbon emissions and includes details on Category 1 and 2 emissions, with some quantitative calculations described (p.88). However, the report lacks clear information on offset types, amounts, and schemes, as well as details on included gases, biogenic CO2, base year rationale, recalculation triggers, factor sources, GWP sources, boundary methods, and calculation methods.

SQM / Sociedad Química y Minera de Chile

Partial

Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024 · p.210 ↗

SQM's Sustainability Report 2024 provides reported values for greenhouse gas emissions, including Scope 1 emissions of 116,221 metric tons CO2 equivalent (p.210) and biogenic CO2 emissions detailed on page 333. The report also references a target to reduce Scope 1 and 2 emissions by 30% by 2035, using 2023 as the base year (p.209), and mentions a 2% reduction challenge relative to the previous year (p.143). However, the report does not provide information on offset types, amounts, or schemes, nor does it clarify included gases, recalculation triggers, boundary or calculation methods, or sources for emission factors and global warming potentials.

Snam S.p.A.

Partial

Gas Utilities · Italy · 2025 · p.307 ↗

Snam S.p.A.'s 2025 Annual Report provides reported values for greenhouse gas (GHG) emissions, including Scope 1 emissions quantified in tonnes of CO2 equivalent on page 307, with gross Scope 1 emissions detailed as 1,386,086 tCO2e. The report also includes a figure for offsets used on page 305, showing a value of 27,036 tCO2e. However, the report lacks specific information on the types of offsets, offset schemes, and amounts, as well as details on included gases, biogenic CO2, base year data, recalculation triggers, and methodological approaches, which remain unclear or not found in the document.

Field	Yuanta Financial Holding Co., Ltd.	SQM / Sociedad Química y Minera de Chile	Snam S.p.A.
(a) gross Scope 1 emissions, tCO2e	Not found	Not found	Not found
(b) gases included	Partial	Partial	Partial
(c) biogenic CO2, separately	Not found	Not found	Not found
(d-i) base year	Not found	Not found	Not found
(d-ii) base year emissions	Not found	Not found	Not found
(d-iii) rationale and recalculation context	Partial	Partial	Partial
(e) emission-factor and GWP sources	Not found	Not found	Not found
(f) consolidation approach	Partial	Partial	Partial
(g) standards, methodologies and assumptions	Partial	Partial	Partial

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 305-1

within GRI 305: Emissions

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Guides that settle this question

Limited Assurance on Selected GRI Indicators vs Assurance of the Whole Report →

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More in GRI 305 →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

	Report A	Report B	Report C
Datapoint 1	✓ p.213	unclear	✓ p.87
Datapoint 2	✓ p.214	—	✓ p.90

Direct (Scope 1) GHG emissions

What to collect before drafting

(a) gross Scope 1 emissions, tCO2e

(b) gases included

(c) biogenic CO2, separately

(d-i) base year

(d-ii) base year emissions

(d-iii) rationale and recalculation context

(e) emission-factor and GWP sources

(f) consolidation approach