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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 305-5
Reduction of 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Disclosure 305-5 has been superseded by Disclosure 102-4 GHG emissions reduction targets and progress in GRI 102: Climate Change 2025. GRI 102 is effective for reports or other materials published on or after 1 January 2027. Use this page when preparing information under GRI 305-5 and consult GRI 102-4 when preparing reporting to be 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 305-5 · 2016
Last reviewed
2026-08-03
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
Disclosure 305-5 requires an organisation to report the GHG emissions reduced as a direct result of reduction initiatives, in metric tonnes of CO₂ equivalent. The disclosure must identify the gases included, the base year or baseline and the rationale for choosing it, the Scope or Scopes in which the reductions took place, and the standards, methodologies, assumptions and calculation tools used.
The organisation must use either the inventory method or the project method to account for reductions. Reductions resulting from reduced production capacity or outsourcing must be excluded. An initiative’s total reduction must include its primary effects and any significant secondary effects. Where reductions occur in more than one Scope, the reduction for each Scope must be reported separately. Reductions from offsets must also be reported separately.
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 |
|---|---|---|---|
| Initiative-related GHG emissions reduction | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting initiative-related ghg emissions reduction. | 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 |
| Base year or baseline | 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 or baseline. | Climate / Environment / Sustainability Reporting |
| Scope of reductions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting scope of reductions. | Climate / Environment / Sustainability Reporting |
| Inventory or project method | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting inventory or project method. | Climate / Environment / Sustainability Reporting |
| Primary and significant secondary effects | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting primary and significant secondary effects. | Climate / Environment / Sustainability Reporting |
| Reductions from offsets reported separately | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting reductions from offsets reported separately. | Climate / Environment / Sustainability Reporting |
＋ Show GRI 305-5 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.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
How to prepare it
Disclosure 305-5 requires an organisation to report the GHG emissions reduced as a direct result of reduction initiatives, in metric tonnes of CO₂ equivalent. The disclosure must identify the gases included, the base year or baseline and the rationale for choosing it, the Scope or Scopes in which the reductions took place, and the standards, methodologies, assumptions and calculation tools used.
Collect and reconcile the records for: Initiative-related GHG emissions reduction; Included gases; Base year or baseline; Scope of reductions; Inventory or project method; Primary and significant secondary effects; Reductions from offsets reported separately.
Apply Disclosure 305-5 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 305-5: Initiative-related GHG emissions reduction; Included gases; Base year or baseline; Scope of reductions; Inventory or project method; Primary and significant secondary effects; Reductions from offsets reported separately. 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 305-5: Initiative-related GHG emissions reduction; Included gases; Base year or baseline; Scope of reductions; Inventory or project method; Primary and significant secondary effects; Reductions from offsets reported separately. 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 organisation must use either the inventory method or the project method to account for reductions. Reductions resulting from reduced production capacity or outsourcing must be excluded. An initiative’s total reduction must include its primary effects and any significant secondary effects. Where reductions occur in more than one Scope, the reduction for each Scope must be reported separately. Reductions from offsets must also be reported separately.
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 305-5 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Initiative-related GHG emissions reduction is reported accurately and completely. | The response omits, misclassifies or overstates initiative-related ghg emissions reduction. | Approved source records, calculation files and review evidence supporting initiative-related ghg emissions reduction. |
| 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. |
| Base year or baseline is reported accurately and completely. | The response omits, misclassifies or overstates base year or baseline. | Approved source records, calculation files and review evidence supporting base year or baseline. |
| Scope of reductions is reported accurately and completely. | The response omits, misclassifies or overstates scope of reductions. | Approved source records, calculation files and review evidence supporting scope of reductions. |
| Inventory or project method is reported accurately and completely. | The response omits, misclassifies or overstates inventory or project method. | Approved source records, calculation files and review evidence supporting inventory or project method. |
| Primary and significant secondary effects is reported accurately and completely. | The response omits, misclassifies or overstates primary and significant secondary effects. | Approved source records, calculation files and review evidence supporting primary and significant secondary effects. |
| Reductions from offsets reported separately is reported accurately and completely. | The response omits, misclassifies or overstates reductions from offsets reported separately. | Approved source records, calculation files and review evidence supporting reductions from offsets reported separately. |
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 305-5
within GRI 305: Emissions
Related & explore
Direct (Scope 1) GHG emissions → CardEnergy indirect (Scope 2) GHG emissions → CardOther indirect (Scope 3) GHG emissions → CardGHG emissions intensity → CardEmissions of ozone-depleting substances (ODS) → Card
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