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Dr Ross KurinkoLinkedIn
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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 305-4
GHG emissions intensity
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Disclosure 305-4 has been superseded by Disclosure 102-8 GHG emissions intensity in GRI 102: Climate Change 2025. GRI 102 is required for climate change reporting published on or after 1 January 2027, with earlier adoption encouraged. Use this page when preparing information under GRI 305-4 and consult GRI 102-8 when preparing for early adoption or reporting published from that date.
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 305-4 · 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 GHG emissions intensity ratio, calculated by dividing its absolute GHG emissions by an organisation-specific metric. The organisation must identify the denominator, the GHG emission scopes included in the ratio, and the gases included in the calculation.
The numerator must be the absolute GHG emissions included in the calculation, and the denominator must be an organisation-specific activity, output, size, workforce or monetary metric. The disclosure must state whether the numerator includes Scope 1, Scope 2, Scope 3, or a permitted combination of scopes. Scope 1 and Scope 2 can be combined, but any Scope 3 intensity ratio must be reported separately. Additional ratios by business unit, facility, country, source or activity can be provided where they improve transparency or comparability.
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 |
|---|---|---|---|
| GHG emissions intensity ratio | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting ghg emissions intensity ratio. | Climate / Environment / Sustainability Reporting |
| Absolute-emissions numerator | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting absolute-emissions numerator. | Climate / Environment / Sustainability Reporting |
| Organisation-specific denominator | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting organisation-specific denominator. | Climate / Environment / Sustainability Reporting |
| Included GHG scopes | 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 ghg scopes. | Climate / Environment / Sustainability Reporting |
| Included gases | 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 gases. | Climate / Environment / Sustainability Reporting |
| Separate Scope 3 intensity ratio | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting separate scope 3 intensity ratio. | Climate / Environment / Sustainability Reporting |
＋ Show GRI 305-4 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.
How to prepare it
This disclosure requires an organisation to report its GHG emissions intensity ratio, calculated by dividing its absolute GHG emissions by an organisation-specific metric. The organisation must identify the denominator, the GHG emission scopes included in the ratio, and the gases included in the calculation.
Collect and reconcile the records for: GHG emissions intensity ratio; Absolute-emissions numerator; Organisation-specific denominator; Included GHG scopes; Included gases; Separate Scope 3 intensity ratio.
Apply Disclosure 305-4 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 305-4: GHG emissions intensity ratio; Absolute-emissions numerator; Organisation-specific denominator; Included GHG scopes; Included gases; Separate Scope 3 intensity ratio. 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 305-4: GHG emissions intensity ratio; Absolute-emissions numerator; Organisation-specific denominator; Included GHG scopes; Included gases; Separate Scope 3 intensity ratio. 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 numerator must be the absolute GHG emissions included in the calculation, and the denominator must be an organisation-specific activity, output, size, workforce or monetary metric. The disclosure must state whether the numerator includes Scope 1, Scope 2, Scope 3, or a permitted combination of scopes. Scope 1 and Scope 2 can be combined, but any Scope 3 intensity ratio must be reported separately. Additional ratios by business unit, facility, country, source or activity can be provided where they improve transparency or comparability.
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
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Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| GHG emissions intensity ratio is reported accurately and completely. | The response omits, misclassifies or overstates ghg emissions intensity ratio. | Approved source records, calculation files and review evidence supporting ghg emissions intensity ratio. |
| Absolute-emissions numerator is reported accurately and completely. | The response omits, misclassifies or overstates absolute-emissions numerator. | Approved source records, calculation files and review evidence supporting absolute-emissions numerator. |
| Organisation-specific denominator is reported accurately and completely. | The response omits, misclassifies or overstates organisation-specific denominator. | Approved source records, calculation files and review evidence supporting organisation-specific denominator. |
| Included GHG scopes is reported accurately and completely. | The response omits, misclassifies or overstates included ghg scopes. | Approved source records, calculation files and review evidence supporting included ghg scopes. |
| Included gases is reported accurately and completely. | The response omits, misclassifies or overstates included gases. | Approved source records, calculation files and review evidence supporting included gases. |
| Separate Scope 3 intensity ratio is reported accurately and completely. | The response omits, misclassifies or overstates separate scope 3 intensity ratio. | Approved source records, calculation files and review evidence supporting separate scope 3 intensity ratio. |
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 305-4
within GRI 305: Emissions
Related & explore
Direct (Scope 1) GHG emissions → CardEnergy indirect (Scope 2) GHG emissions → CardOther indirect (Scope 3) GHG emissions → CardReduction of GHG emissions → CardEmissions of ozone-depleting substances (ODS) → Card
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