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Withdrawn for reporting periods beginning on or after 1 January 2027, when GRI 102 takes effect.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

GRI 305-2 · mandatory · metrics + narrative

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.

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Disclosure 305-2 has been replaced by Disclosure 102-6 Scope 2 GHG emissions in GRI 102: Climate Change 2025.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

Start preparing ↓ Official Global Reporting Initiative source ↗ Compare 3 real reports

Disclosure focus

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.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Gross location-based Scope 2 emissions

    Climate / Environment / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting gross location-based scope 2 emissions.

    Watch for The published response for gross location-based scope 2 emissions is incomplete or does not match the supporting records.

  • Gross market-based Scope 2 emissions

    Climate / Environment / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting gross market-based scope 2 emissions.

    Watch for The published response for gross market-based scope 2 emissions is incomplete or does not match the supporting records.

  • Market-based method applicability

    Climate / Environment / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting market-based method applicability.

    Watch for The published response for market-based method applicability is incomplete or does not match the supporting records.

  • Gases included

    Climate / Environment / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting gases included.

    Watch for The published response for gases included is incomplete or does not match the supporting records.

  • Base year

    Climate / Environment / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting base year.

    Watch for The published response for base year is incomplete or does not match the supporting records.

  • Emission-factor and GWP sources

    Climate / Environment / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting emission-factor and gwp sources.

    Watch for The published response for emission-factor and gwp sources is incomplete or does not match the supporting records.

  • Consolidation approach

    Climate / Environment / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting consolidation approach.

    Watch for The published response for consolidation approach is incomplete or does not match the supporting records.

  • Calculation methodology

    Climate / Environment / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting calculation methodology.

    Watch for The published response for calculation methodology is incomplete or does not match the supporting records.

Before you start

  • 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.
  • Apply Disclosure 305-2 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 305-2 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

Download preparation tools for GRI 305-2 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 location-based Scope 2 emissions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates gross location-based scope 2 emissions.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates gross market-based scope 2 emissions.

    Evidence to check Approved source records, calculation files and review evidence supporting gross market-based scope 2 emissions.

  • Market-based method applicability is reported accurately and completely.

    Risk The response omits, misclassifies or overstates market-based method applicability.

    Evidence to check Approved source records, calculation files and review evidence supporting market-based method applicability.

  • Gases included is reported accurately and completely.

    Risk The response omits, misclassifies or overstates gases included.

    Evidence to check Approved source records, calculation files and review evidence supporting gases included.

  • Base year is reported accurately and completely.

    Risk The response omits, misclassifies or overstates base year.

    Evidence to check Approved source records, calculation files and review evidence supporting base year.

  • Emission-factor and GWP sources is reported accurately and completely.

    Risk The response omits, misclassifies or overstates emission-factor and gwp sources.

    Evidence to check Approved source records, calculation files and review evidence supporting emission-factor and gwp sources.

  • Consolidation approach is reported accurately and completely.

    Risk The response omits, misclassifies or overstates consolidation approach.

    Evidence to check Approved source records, calculation files and review evidence supporting consolidation approach.

  • Calculation methodology is reported accurately and completely.

    Risk The response omits, misclassifies or overstates calculation methodology.

    Evidence to check 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.

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

Indra Sistemas, S.A.

Exact

Software and Services · Spain · 2025 · p.72 ↗

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.

Partial

Water Utilities · Portugal · 2025 · p.176 ↗

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

Partial

Banks / Diverse Financials / Insurance · Thailand · 2024 · p.113 ↗

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.
FieldIndra Sistemas, S.A.REN - Redes Energéticas Nacionais, SGPS, S.A.SCB X Public Company Limited
Location-based Scope 2 totalNot foundNot foundNot found
Market-based Scope 2 applicabilityNot foundNot foundNot found
Market-based Scope 2 totalNot foundNot foundNot found
Gases includedPartialNot foundPartial
Base year start dateNot foundNot foundNot found
Base year end dateNot foundNot foundNot found
Base year reasonNot foundNot foundNot found
Base year emissionsNot foundNot foundNot found
Recalculation contextPartialPartialPartial
Emission factor sourceNot foundNot foundNot found
GWP sourceNot foundNot foundNot found
Emissions consolidation basisPartialPartialPartial
Calculation method detailsPartialPartialPartial

Full evidence map with quotes and page numbers →

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 305-2

within GRI 305: Emissions

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