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GRI 305: Emissions·Disclosure GRI 305-7

Replaced by GRI 102 in 2027

Withdrawn for reporting periods beginning on or after 1 January 2027, when GRI 102 takes effect.

Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air 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 305-7 remains applicable. GRI published an Air Pollution Exposure Draft in March 2026 that is intended to replace this disclosure, but the proposed requirements are not yet effective. Until the final Air Pollution Standard is issued and becomes effective, organisations should continue to apply GRI 305-7.

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Published passport

Last reviewed 2026-08-03
RK 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 305-7 · 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
1LRA preparation fields 1claims to verify 1evidence areas

Disclosure focus

Disclosure 305-7 requires an organisation to report its significant air emissions in kilograms or multiples. The disclosure covers nitrogen oxides (NOx), sulfur oxides (SOx), persistent organic pollutants (POPs), volatile organic compounds (VOCs), hazardous air pollutants (HAPs), particulate matter (PM), and other standard categories of air emissions identified in relevant regulations.

For each applicable pollutant category, the organisation should report the emissions amount separately and identify the calculation approach used. The disclosure must also identify the source of any emission factors and the standards, methodologies, assumptions and calculation tools applied. Different pollutants should not be aggregated into a single combined emissions total.

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
Pollutant category Prepare and reconcile these columns: Pollutant category; Emissions; Approach. Approved source records, calculation files and review evidence supporting pollutant category. Climate / Environment / Sustainability Reporting
＋ Show GRI 305-7 sub-elements (LRA working checklist)

How to prepare it

Disclosure 305-7 requires an organisation to report its significant air emissions in kilograms or multiples. The disclosure covers nitrogen oxides (NOx), sulfur oxides (SOx), persistent organic pollutants (POPs), volatile organic compounds (VOCs), hazardous air pollutants (HAPs), particulate matter (PM), and other standard categories of air emissions identified in relevant regulations.
Collect and reconcile the records for: Pollutant category.
Apply Disclosure 305-7 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 305-7: Pollutant category. 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 305-7: Pollutant category. 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

For each applicable pollutant category, the organisation should report the emissions amount separately and identify the calculation approach used. The disclosure must also identify the source of any emission factors and the standards, methodologies, assumptions and calculation tools applied. Different pollutants should not be aggregated into a single combined emissions total.

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

Professional preparation tools for GRI 305-7 — free with verified email access. Enter the code we send you once and use downloads, report links and the LRA 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
Pollutant category is reported accurately and completely.The response omits, misclassifies or overstates pollutant category.Approved source records, calculation files and review evidence supporting pollutant category.

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.
✓ LRA AI Assistant · Human-in-the-loop
Dr Ross Kurinko

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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 305-7

within GRI 305: Emissions

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Guides that settle this question

How to Select GRI Topic Standards and Relevant Disclosures →

Related & explore

Direct (Scope 1) GHG emissions → CardEnergy indirect (Scope 2) GHG emissions → CardOther indirect (Scope 3) GHG emissions → CardGHG emissions intensity → CardReduction of GHG emissions → Card Browse all disclosures →

More in GRI 305 → Browse full catalogue → Disclosure Library home → Search all disclosures →

Go deeper · GRI 305-7

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