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GRI Training Partner GRI 305 · Emissions · Disclosure GRI 305-5

Replaced by GRI 102 in 2027

Withdrawn for reporting periods beginning on or after 1 January 2027, when GRI 102 takes effect.

Reduction of GHG emissions

GRI 305-5 · mandatory · metrics + narrative

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.

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Disclosure 305-5 has been superseded by Disclosure 102-4 GHG emissions reduction targets and progress in GRI 102: Climate Change 2025.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.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

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.

Prepare

What to collect before drafting

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

  • Initiative-related GHG emissions reduction

    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 initiative-related ghg emissions reduction.

    Watch for The published response for initiative-related ghg emissions reduction 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.

  • Base year or baseline

    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 or baseline.

    Watch for The published response for base year or baseline is incomplete or does not match the supporting records.

  • Scope of reductions

    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 scope of reductions.

    Watch for The published response for scope of reductions is incomplete or does not match the supporting records.

  • Inventory or project method

    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 inventory or project method.

    Watch for The published response for inventory or project method is incomplete or does not match the supporting records.

  • Primary and significant secondary effects

    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 primary and significant secondary effects.

    Watch for The published response for primary and significant secondary effects is incomplete or does not match the supporting records.

  • Reductions from offsets reported separately

    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 reductions from offsets reported separately.

    Watch for The published response for reductions from offsets reported separately is incomplete or does not match the supporting records.

Before you start

  • 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.
  • Apply Disclosure 305-5 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 305-5 sub-elements (LRA working checklist)

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

Download preparation tools for GRI 305-5 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

  • Initiative-related GHG emissions reduction is reported accurately and completely.

    Risk The response omits, misclassifies or overstates initiative-related ghg emissions reduction.

    Evidence to check Approved source records, calculation files and review evidence supporting initiative-related ghg emissions reduction.

  • 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.

  • Base year or baseline is reported accurately and completely.

    Risk The response omits, misclassifies or overstates base year or baseline.

    Evidence to check Approved source records, calculation files and review evidence supporting base year or baseline.

  • Scope of reductions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates scope of reductions.

    Evidence to check Approved source records, calculation files and review evidence supporting scope of reductions.

  • Inventory or project method is reported accurately and completely.

    Risk The response omits, misclassifies or overstates inventory or project method.

    Evidence to check Approved source records, calculation files and review evidence supporting inventory or project method.

  • Primary and significant secondary effects is reported accurately and completely.

    Risk The response omits, misclassifies or overstates primary and significant secondary effects.

    Evidence to check Approved source records, calculation files and review evidence supporting primary and significant secondary effects.

  • Reductions from offsets reported separately is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reductions from offsets reported separately.

    Evidence to check 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

GRI

GRI 305-5

within GRI 305: Emissions

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How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
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