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15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
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GRI 305: Emissions·Disclosure GRI 305-2
Energy indirect (Scope 2) GHG emissions
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.
Legal status
Disclosure 305-2 has been replaced by Disclosure 102-6 Scope 2 GHG emissions in GRI 102: Climate Change 2025. GRI 102 becomes effective for climate change reporting published on or after 1 January 2027, with earlier adoption encouraged. Use this page when reporting under GRI 305-2 and consult GRI 102-6 when preparing for early adoption or reporting published from 1 January 2027.
Published passport
Last reviewed 2026-08-03
Reviewed by
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Standard
GRI 305: Emissions
Disclosure GRI 305-2 · 2016
Last reviewed
2026-08-03
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
This disclosure requires an organisation to report its gross energy indirect (Scope 2) GHG emissions from the generation of purchased or acquired electricity, heating, cooling and steam consumed by the organisation.
The disclosure requires a gross location-based Scope 2 figure and, where applicable, a gross market-based figure. It also requires information on the gases included, the applicable base year, emission-factor and GWP sources, the consolidation approach, and the standards, methodologies, assumptions and calculation tools used. GHG trades and Scope 3 emissions must be excluded from the Scope 2 calculation.
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 |
|---|---|---|---|
| Gross location-based Scope 2 emissions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gross location-based scope 2 emissions. | Climate / Environment / Sustainability Reporting |
| Gross market-based Scope 2 emissions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gross market-based scope 2 emissions. | Climate / Environment / Sustainability Reporting |
| Market-based method applicability | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting market-based method applicability. | Climate / Environment / Sustainability Reporting |
| Gases included | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gases included. | Climate / Environment / Sustainability Reporting |
| Base year | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting base year. | Climate / Environment / Sustainability Reporting |
| Emission-factor and GWP sources | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting emission-factor and gwp sources. | Climate / Environment / Sustainability Reporting |
| Consolidation approach | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting consolidation approach. | Climate / Environment / Sustainability Reporting |
| Calculation methodology | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting calculation methodology. | Climate / Environment / Sustainability Reporting |
＋ Show GRI 305-2 sub-elements (LRA working checklist)
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
How to prepare it
This disclosure requires an organisation to report its gross energy indirect (Scope 2) GHG emissions from the generation of purchased or acquired electricity, heating, cooling and steam consumed by the organisation.
Collect and reconcile the records for: Gross location-based Scope 2 emissions; Gross market-based Scope 2 emissions; Market-based method applicability; Gases included; Base year; Emission-factor and GWP sources; Consolidation approach; Calculation methodology.
Apply Disclosure 305-2 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 305-2: Gross location-based Scope 2 emissions; Gross market-based Scope 2 emissions; Market-based method applicability; Gases included; Base year; Emission-factor and GWP sources; Consolidation approach; Calculation methodology. 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 305-2: Gross location-based Scope 2 emissions; Gross market-based Scope 2 emissions; Market-based method applicability; Gases included; Base year; Emission-factor and GWP sources; Consolidation approach; Calculation methodology. 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 requires a gross location-based Scope 2 figure and, where applicable, a gross market-based figure. It also requires information on the gases included, the applicable base year, emission-factor and GWP sources, the consolidation approach, and the standards, methodologies, assumptions and calculation tools used. GHG trades and Scope 3 emissions must be excluded from the Scope 2 calculation.
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.
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Preparation tools & forms
Professional preparation tools for GRI 305-2 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Gross location-based Scope 2 emissions is reported accurately and completely. | The response omits, misclassifies or overstates gross location-based scope 2 emissions. | Approved source records, calculation files and review evidence supporting gross location-based scope 2 emissions. |
| Gross market-based Scope 2 emissions is reported accurately and completely. | The response omits, misclassifies or overstates gross market-based scope 2 emissions. | Approved source records, calculation files and review evidence supporting gross market-based scope 2 emissions. |
| Market-based method applicability is reported accurately and completely. | The response omits, misclassifies or overstates market-based method applicability. | Approved source records, calculation files and review evidence supporting market-based method applicability. |
| Gases included is reported accurately and completely. | The response omits, misclassifies or overstates gases included. | Approved source records, calculation files and review evidence supporting gases included. |
| Base year is reported accurately and completely. | The response omits, misclassifies or overstates base year. | Approved source records, calculation files and review evidence supporting base year. |
| Emission-factor and GWP sources is reported accurately and completely. | The response omits, misclassifies or overstates emission-factor and gwp sources. | Approved source records, calculation files and review evidence supporting emission-factor and gwp sources. |
| Consolidation approach is reported accurately and completely. | The response omits, misclassifies or overstates consolidation approach. | Approved source records, calculation files and review evidence supporting consolidation approach. |
| Calculation methodology is reported accurately and completely. | The response omits, misclassifies or overstates calculation methodology. | Approved source records, calculation files and review evidence supporting calculation methodology. |
Evidence pack to prepare
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.
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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 305-2
within GRI 305: Emissions
Related & explore
Direct (Scope 1) GHG emissions → CardOther indirect (Scope 3) GHG emissions → CardGHG emissions intensity → CardReduction of GHG emissions → CardEmissions of ozone-depleting substances (ODS) → Card
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