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GRI 305: Emissions·Disclosure GRI 305-2

Replaced by GRI 102 in 2027

Withdrawn for reporting periods beginning on or after 1 January 2027, when GRI 102 takes effect.

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Disclosure 305-2 has been replaced by Disclosure 102-6 Scope 2 GHG emissions in GRI 102: Climate Change 2025.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.

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GRI and ISSB-IFRS S1 & S2 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 LinkedIn

Standard

GRI 305: Emissions

Disclosure GRI 305-2 · 2016

Effective

2018-07-01

Official source: Open ↗

Last reviewed

2026-08-03

LRA educational guidance · Not issued or endorsed by Global Reporting Initiative

To prepare this disclosure
8LRA preparation fields 8claims to verify 8evidence areas 3report examples

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)

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.

Download Centre

Preparation tools & forms

Professional preparation tools for GRI 305-2 — 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.

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 ↧

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.

Company reports

How companies report GRI 305-2 in practice

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

Real published reports
Indra Sistemas, S.A.
Software and Services · Spain · 2025 · p.72 ↗
Compare side by side →
Indra Sistemas, S.A.’s Sustainability Report 2025 provides reported values for both location-based and market-based Scope 2 greenhouse gas emissions, with specific figures presented on page 74. The report also includes gross Scope 1, 2, and 3 emissions data, as noted on pages 74 and 247-248. However, the report lacks clear information on the gases included, base year details, emission factor sources, global warming potential sources, recalculation context, emissions consolidation basis, and calculation method details, as these aspects are either not found or unclear in the documentation.
REN - Redes Energéticas Nacionais, SGPS, S.A.
Water Utilities · Portugal · 2025 · p.176 ↗
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REN's 2025 Integrated Report provides a location-based total for Scope 2 greenhouse gas emissions, with specific figures reported on page 181. The report also mentions the gases included in the emissions inventory on page 3 and discusses an 11% increase in Scope 2 emissions due to exceptional circumstances on page 180. However, the report does not provide information on market-based Scope 2 emissions, base year details, emission factor sources, or calculation methodologies, and the context for any recalculations or the emissions consolidation basis remains unclear.
SCB X Public Company Limited
Banks / Diverse Financials / Insurance · Thailand · 2024 · p.113 ↗
Compare side by side →
SCB X Public Company Limited’s 2024 Sustainability Report provides reported values for both location-based and market-based Scope 2 energy indirect GHG emissions on page 113. The report also outlines GHG reduction targets, including a 50% reduction by 2027 and net zero by 2030 (p.78, p.77). However, the report lacks clear information on the gases included, base year details, emission factor sources, GWP sources, recalculation context, emissions consolidation basis, and calculation method details.

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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

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Guides that settle this question

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

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 Browse all disclosures →

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