GRI 305 — Other indirect (Scope 3) GHG emissions

Disclosure focus

The disclosure requires the organisation to identify the Scope 3 categories and activities included in the calculation and to explain the calculation basis. Clearly documenting exclusions and data gaps is an LRA preparation recommendation that can help readers understand the coverage, but it is not an additional datapoint expressly required by Disclosure 305-3.

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 Scope 3 GHG 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 scope 3 ghg emissions.

Watch for The published response for gross scope 3 ghg emissions is incomplete or does not match the supporting records.
Included Scope 3 categories and activities
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 included scope 3 categories and activities.

Watch for The published response for included scope 3 categories and activities 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.
Biogenic CO2 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 biogenic co2 emissions.

Watch for The published response for biogenic co2 emissions 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.
Calculation basis, assumptions and tools
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 basis, assumptions and tools.

Watch for The published response for calculation basis, assumptions and tools is incomplete or does not match the supporting records.
Documented exclusions and data gaps
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 documented exclusions and data gaps.

Watch for The published response for documented exclusions and data gaps is incomplete or does not match the supporting records.

Before you start

This disclosure requires an organisation to report its gross other indirect (Scope 3) GHG emissions. These emissions are a consequence of the organisation’s activities but occur at sources that it does not own or control, excluding energy indirect Scope 2 emissions. They can arise across both the upstream and downstream value chain.
Apply Disclosure 305-3 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 305-3 sub-elements (LRA working checklist)

How to prepare it

This disclosure requires an organisation to report its gross other indirect (Scope 3) GHG emissions. These emissions are a consequence of the organisation’s activities but occur at sources that it does not own or control, excluding energy indirect Scope 2 emissions. They can arise across both the upstream and downstream value chain.

Collect and reconcile the records for: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps.

Apply Disclosure 305-3 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 305-3: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps. 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 305-3 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 Scope 3 GHG emissions is reported accurately and completely.
Risk The response omits, misclassifies or overstates gross scope 3 ghg emissions.
Evidence to check Approved source records, calculation files and review evidence supporting gross scope 3 ghg emissions.
Included Scope 3 categories and activities is reported accurately and completely.
Risk The response omits, misclassifies or overstates included scope 3 categories and activities.
Evidence to check Approved source records, calculation files and review evidence supporting included scope 3 categories and activities.
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.
Biogenic CO2 emissions is reported accurately and completely.
Risk The response omits, misclassifies or overstates biogenic co2 emissions.
Evidence to check Approved source records, calculation files and review evidence supporting biogenic co2 emissions.
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.
Calculation basis, assumptions and tools is reported accurately and completely.
Risk The response omits, misclassifies or overstates calculation basis, assumptions and tools.
Evidence to check Approved source records, calculation files and review evidence supporting calculation basis, assumptions and tools.
Documented exclusions and data gaps is reported accurately and completely.
Risk The response omits, misclassifies or overstates documented exclusions and data gaps.
Evidence to check Approved source records, calculation files and review evidence supporting documented exclusions and data gaps.

Evidence pack to prepare

Approved source records, calculation files and review evidence supporting gross scope 3 ghg emissions.Approved source records, calculation files and review evidence supporting included scope 3 categories and activities.Approved source records, calculation files and review evidence supporting gases included.Approved source records, calculation files and review evidence supporting biogenic co2 emissions.Approved source records, calculation files and review evidence supporting base year.Approved source records, calculation files and review evidence supporting emission-factor and gwp sources.Approved source records, calculation files and review evidence supporting calculation basis, assumptions and tools.Approved source records, calculation files and review evidence supporting documented exclusions and data gaps.

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

Snam S.p.A.

Partial

Gas Utilities · Italy · 2025 · p.307 ↗

Snam S.p.A.’s 2025 Annual Report provides reported values for Scope 3 total greenhouse gas emissions on page 307 and details the included gases on page 448, referencing DEFRA data for business travel. The report also states the global warming potential (GWP) basis as 29.8 in line with the Intergovernmental Panel on Climate on page 305 and mentions the use of calculation tools covered with international standards such as the GHG Protocol on page 311, though the exact calculation method details are not fully clear. Notably, the report lacks information on biogenic CO2 totals, base year emissions and rationale, factor sources, and recalculation context, with only partial context provided for Scope 3 coverage on page 448.

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 Scope 2 indirect greenhouse gas emissions, including CO2, CH4, and N2O, with data presented on page 210. The report also details the gases included in emissions calculations for various sources such as stationary fuel combustion at Coya Sur and Pampa Blanca sites, as shown on pages 330 and 331. However, the report lacks clear information on Scope 3 coverage methodology, biogenic CO2 totals, base year emissions, and recalculation context, with no quotable evidence found for these aspects.

Canadian Pacific Kansas City / CPKC

Partial

Ground Transportation — Railroads · Canada · 2024 · p.16 ↗

Canadian Pacific Kansas City’s 2024 Sustainability Data Report provides a reported value for Scope 3 total emissions, including gases in Category 1 – Purchased Goods & Services, with data restated for 2023 (p.15, p.16). The report specifies the use of global warming potentials from the IPCC Fifth Assessment Report (AR5) as the GWP basis (p.15). However, the report lacks clear information on biogenic CO2 totals, base year emissions and rationale, recalculation context, factor sources, and calculation methods, with only partial context on Scope 3 coverage provided (p.45).

Field	Snam S.p.A.	SQM / Sociedad Química y Minera de Chile	Canadian Pacific Kansas City / CPKC
Scope 3 total	Not found	Not found	Not found
Included gases	Not found	Not found	Not found
Biogenic CO2 total	Not found	Not found	Not found
Scope 3 coverage	Partial	Partial	Partial
Base year start	Not found	Not found	Not found
Base year end	Not found	Not found	Not found
Base year reason	Not found	Not found	Not found
Base year emissions	Not found	Not found	Not found
Recalculation context	Partial	Partial	Partial
Factor source	Not found	Not found	Not found
GWP basis	Not found	Not found	Not found
Calculation method	Partial	Not found	Partial

Full evidence map with quotes and page numbers →

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 305-3

within GRI 305: Emissions

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Related & explore

Direct (Scope 1) GHG emissions → Card Energy indirect (Scope 2) GHG emissions → Card GHG emissions intensity → Card Reduction of GHG emissions → Card Emissions of ozone-depleting substances (ODS) → Card Browse all disclosures →

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

Other indirect (Scope 3) GHG emissions

What to collect before drafting

Gross Scope 3 GHG emissions

Included Scope 3 categories and activities

Gases included

Biogenic CO2 emissions

Base year

Emission-factor and GWP sources

Calculation basis, assumptions and tools