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GRI Training Partner GRI 305 · Emissions · Disclosure GRI 305-4

Replaced by GRI 102 in 2027

Withdrawn for reporting periods beginning on or after 1 January 2027, when GRI 102 takes effect.

GHG emissions intensity

GRI 305-4 · mandatory · quantitative metrics

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.

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Disclosure 305-4 has been superseded by Disclosure 102-8 GHG emissions intensity in GRI 102: Climate Change 2025.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.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

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.

Prepare

What to collect before drafting

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

  • GHG emissions intensity ratio

    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 ghg emissions intensity ratio.

    Watch for The published response for ghg emissions intensity ratio is incomplete or does not match the supporting records.

  • Absolute-emissions numerator

    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 absolute-emissions numerator.

    Watch for The published response for absolute-emissions numerator is incomplete or does not match the supporting records.

  • Organisation-specific denominator

    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 organisation-specific denominator.

    Watch for The published response for organisation-specific denominator is incomplete or does not match the supporting records.

  • Included GHG scopes

    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 ghg scopes.

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

  • Included gases

    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 gases.

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

  • Separate Scope 3 intensity ratio

    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 separate scope 3 intensity ratio.

    Watch for The published response for separate scope 3 intensity ratio is incomplete or does not match the supporting records.

Before you start

  • 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.
  • Apply Disclosure 305-4 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 305-4 sub-elements (LRA working checklist)

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.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 305-4 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

  • GHG emissions intensity ratio is reported accurately and completely.

    Risk The response omits, misclassifies or overstates ghg emissions intensity ratio.

    Evidence to check Approved source records, calculation files and review evidence supporting ghg emissions intensity ratio.

  • Absolute-emissions numerator is reported accurately and completely.

    Risk The response omits, misclassifies or overstates absolute-emissions numerator.

    Evidence to check Approved source records, calculation files and review evidence supporting absolute-emissions numerator.

  • Organisation-specific denominator is reported accurately and completely.

    Risk The response omits, misclassifies or overstates organisation-specific denominator.

    Evidence to check Approved source records, calculation files and review evidence supporting organisation-specific denominator.

  • Included GHG scopes is reported accurately and completely.

    Risk The response omits, misclassifies or overstates included ghg scopes.

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

  • Included gases is reported accurately and completely.

    Risk The response omits, misclassifies or overstates included gases.

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

  • Separate Scope 3 intensity ratio is reported accurately and completely.

    Risk The response omits, misclassifies or overstates separate scope 3 intensity ratio.

    Evidence to check 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

GRI

GRI 305-4

within GRI 305: Emissions

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