Disclosure focus
This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.
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.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| (a) gross Scope 1 emissions, tCO2e | Prepare and reconcile this disclosure point using the reviewed requirement context. | Approved GHG inventory, activity data, calculation workbook and sign-off record. | Sustainability reporting / Climate / Finance |
| (b) gases included | Prepare and reconcile this disclosure point using the reviewed requirement context. | GHG inventory methodology and gas-by-gas calculation mapping. | Sustainability reporting / Climate |
| (c) biogenic CO2, separately | Prepare and reconcile this disclosure point using the reviewed requirement context. | Biogenic-emissions schedule and reconciliation to the GHG inventory. | Sustainability reporting / Climate |
| (d-i) base year | Prepare and reconcile this disclosure point using the reviewed requirement context. | Approved base-year record, period definition and selection rationale. | Sustainability reporting / Climate / Finance |
| (d-ii) base year emissions | Prepare and reconcile this disclosure point using the reviewed requirement context. | Archived base-year inventory and reconciliation workbook. | Sustainability reporting / Climate / Finance |
| (d-iii) rationale and recalculation context | Prepare and reconcile this disclosure point using the reviewed requirement context. | Recalculation policy, change log and approved old-to-new bridge. | Sustainability reporting / Climate / Finance |
| (e) emission-factor and GWP sources | Prepare and reconcile this disclosure point using the reviewed requirement context. | Versioned emission-factor library, GWP source and calculation methodology. | Sustainability reporting / Climate |
| (f) consolidation approach | Prepare and reconcile this disclosure point using the reviewed requirement context. | GHG boundary policy, entity mapping and consolidation worksheet. | Sustainability reporting / Group reporting / Finance |
| (g) standards, methodologies and assumptions | Prepare and reconcile this disclosure point using the reviewed requirement context. | Approved inventory methodology, assumptions log and calculation-tool version record. | Sustainability reporting / Climate |
How to prepare it
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
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.
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
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.
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
Professional preparation tools for GRI 305-1 — free with verified email access. Enter the code we send you once and use downloads, report links and the Knowledge Hub AI Assistant for 24 hours.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| (a) gross Scope 1 emissions, tCO2e is reported accurately and completely. | The response omits, misclassifies or overstates (a) gross scope 1 emissions, tco2e. | Approved GHG inventory, activity data, calculation workbook and sign-off record. |
| (b) gases included is reported accurately and completely. | The response omits, misclassifies or overstates (b) gases included. | GHG inventory methodology and gas-by-gas calculation mapping. |
| (c) biogenic CO2, separately is reported accurately and completely. | The response omits, misclassifies or overstates (c) biogenic co2, separately. | Biogenic-emissions schedule and reconciliation to the GHG inventory. |
| (d-i) base year is reported accurately and completely. | The response omits, misclassifies or overstates (d-i) base year. | Approved base-year record, period definition and selection rationale. |
| (d-ii) base year emissions is reported accurately and completely. | The response omits, misclassifies or overstates (d-ii) base year emissions. | Archived base-year inventory and reconciliation workbook. |
| (d-iii) rationale and recalculation context is reported accurately and completely. | The response omits, misclassifies or overstates (d-iii) rationale and recalculation context. | Recalculation policy, change log and approved old-to-new bridge. |
| (e) emission-factor and GWP sources is reported accurately and completely. | The response omits, misclassifies or overstates (e) emission-factor and gwp sources. | Versioned emission-factor library, GWP source and calculation methodology. |
| (f) consolidation approach is reported accurately and completely. | The response omits, misclassifies or overstates (f) consolidation approach. | GHG boundary policy, entity mapping and consolidation worksheet. |
| (g) standards, methodologies and assumptions is reported accurately and completely. | The response omits, misclassifies or overstates (g) standards, methodologies and assumptions. | Approved inventory methodology, assumptions log and calculation-tool version record. |
Evidence pack to prepare
Common reporting gaps
Company reports
How companies report GRI 305-1 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
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Check your text
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Peer comparison uses examples on this card, not prevalence in the report corpus.
Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 305-1
within GRI 305: Emissions
Guides that settle this question
Related & explore
More in GRI 305 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 305-1
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