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GRI 305: Emissions·Disclosure GRI 305-3

Replaced by GRI 102 in 2027

Withdrawn for reporting periods beginning on or after 1 January 2027, when GRI 102 takes effect.

Other indirect (Scope 3) 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Disclosure 305-3 has been superseded by Disclosure 102-7 Scope 3 GHG emissions in GRI 102: Climate Change 2025. GRI 102 applies to reports or other materials published on or after 1 January 2027. Use this page when preparing information under GRI 305-3 and consult GRI 102-7 when preparing reporting to be published from that date.

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Standard

GRI 305: Emissions

Disclosure GRI 305-3 · 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 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.

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.

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 Scope 3 GHG 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 scope 3 ghg emissions. Climate / Environment / Sustainability Reporting
Included Scope 3 categories and activities Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting included scope 3 categories and activities. 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
Biogenic CO2 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 biogenic co2 emissions. 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
Calculation basis, assumptions and tools 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 basis, assumptions and tools. Climate / Environment / Sustainability Reporting
Documented exclusions and data gaps Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting documented exclusions and data gaps. Climate / Environment / Sustainability Reporting
＋ 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

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.

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 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.

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 305-3 — 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 Scope 3 GHG emissions is reported accurately and completely.The response omits, misclassifies or overstates gross scope 3 ghg emissions.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.The response omits, misclassifies or overstates included scope 3 categories and activities.Approved source records, calculation files and review evidence supporting included scope 3 categories and activities.
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.
Biogenic CO2 emissions is reported accurately and completely.The response omits, misclassifies or overstates biogenic co2 emissions.Approved source records, calculation files and review evidence supporting biogenic co2 emissions.
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.
Calculation basis, assumptions and tools is reported accurately and completely.The response omits, misclassifies or overstates calculation basis, assumptions and tools.Approved source records, calculation files and review evidence supporting calculation basis, assumptions and tools.
Documented exclusions and data gaps is reported accurately and completely.The response omits, misclassifies or overstates documented exclusions and data gaps.Approved source records, calculation files and review evidence supporting documented exclusions and data gaps.

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 305-3 in practice

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.
Gas Utilities · Italy · 2025 · p.307 ↗
Compare side by side →
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
Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024 · p.210 ↗
Compare side by side →
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
Ground Transportation — Railroads · Canada · 2024 · p.16 ↗
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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).

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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 305-3

within GRI 305: Emissions

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Related & explore

Direct (Scope 1) GHG emissions → CardEnergy indirect (Scope 2) GHG emissions → CardGHG emissions intensity → CardReduction of GHG emissions → CardEmissions of ozone-depleting substances (ODS) → Card Browse all disclosures →

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