IFRS S2 — Absolute gross greenhouse gas emissions

Q: How do I use the s2-29-a-i page to draft the climate disclosure from scratch?

Start with the plain-language explainer and the step-by-step preparation section, then use the datapoints list to gather the figures you need. The page also gives narrative starters and a content-index line to help turn the data into a draft.

Q: What data do I need ready for s2-29-a-i before I start writing?

The page says to prepare the reporting boundary, direct emissions total, purchased energy emissions, value chain emissions and gross emissions total. Having those items ready should make it easier to complete the draft and check the numbers are internally consistent.

Q: How should I decide the reporting boundary for s2-29-a-i?

The page flags reporting boundary as one of the datapoints to prepare, so it should be set before you build the disclosure. Use the step-by-step preparation section to work through the scope in a structured way.

Q: Who should own the data for direct emissions, purchased energy emissions and value chain emissions on s2-29-a-i?

The page is designed for sustainability and ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source and explain each datapoint. Use the workbook to assign tasks and track who is responsible for each item.

Q: What should I put in an evidence pack for s2-29-a-i assurance readiness?

The page includes an evidence pack with five items and also lists six assurance claims to verify using claim, risk and evidence. Use those sections together so you can show where each figure came from and why it is reliable.

Q: What are the common mistakes people make when preparing s2-29-a-i?

The page has a section on common reporting gaps and mistakes, which is useful for checking whether your draft is missing a datapoint or has an unclear boundary. Review that section before finalising the numbers and narrative.

Q: How do I use the Prep & Assurance workbook for s2-29-a-i?

The workbook is listed in the Download Centre and is meant to support preparation and assurance readiness. Use it to organise the required datapoints, track evidence, and work through the page’s step-by-step preparation process.

Q: Can I use the printable Library Card to brief a data owner on s2-29-a-i?

Yes — the Download Centre includes a printable Library Card, which is useful as a quick reference for the disclosure. It can help a data owner see the key datapoints, the assurance focus and the draft-output prompts in one place.

Q: What does the synthetic example on s2-29-a-i show me in practice?

The page includes synthetic illustrative example disclosures, including a quantitative table where relevant, so you can see how the disclosure might look when drafted. Treat it as a model for structure and presentation, not as real company data.

Q: How can I turn the s2-29-a-i data into a draft narrative and table?

Use the draft-output section, which gives visualisation ideas, narrative starters and a content-index line. That section is designed to help you move from prepared data to a readable draft.

Disclosure focus

The practical focus is on completeness and consistency of coverage. Organisations should think about whether the figure covers all relevant operations, entities and activities in scope, rather than only selected sites or headline locations, so the reported number reflects the organisation as a whole.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official IFRS source.

Prepare

What to collect before drafting

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

Reporting boundary
Sustainability / Finance

The organisational and activity boundary used for the emissions calculation, including which entities, sites, operations and time period are included.

Evidence Group reporting policy, consolidation notes, boundary memo, and the emissions inventory scope file.

Watch for Boundary does not match the consolidation basis used in the source inventory, so included entities or operations are out of step with the reported total.
Direct emissions total
Environment / Operations

The total greenhouse gas emissions from sources the organisation controls directly, expressed in carbon dioxide equivalent for the reporting period.

Evidence Fuel logs, meter data, fleet records, refrigerant records, calculation workbook, and the emissions source register.

Watch for A source system is missed or a non-direct source is included, so the figure does not reconcile to the direct-emissions inventory.
Purchased energy emissions
Energy / Sustainability

The greenhouse gas emissions linked to purchased electricity, heat, steam or cooling used in the reporting period, expressed in carbon dioxide equivalent.

Evidence Utility bills, supplier statements, meter reads, contract data, calculation workbook, and the purchased-energy schedule.

Watch for Market-based and location-based data are mixed, or a site is omitted, so the number does not reconcile to the energy procurement records.
Value chain emissions
Procurement / Sustainability

The greenhouse gas emissions from upstream and downstream activities outside direct control that are included in the reporting boundary, expressed in carbon dioxide equivalent.

Evidence Supplier data, travel and logistics records, procurement spend files, estimation assumptions, and the scope 3 calculation model.

Watch for A category or supplier group is left out, or the boundary is applied differently from the model, so the total does not reconcile to the scope 3 workbook.
Gross emissions total
Sustainability / Finance

The combined greenhouse gas emissions total before any offsets or removals, covering the full reporting boundary and period, expressed in carbon dioxide equivalent.

Evidence Consolidated emissions schedule, calculation workbook, source-category totals, and the final reporting pack.

Watch for Gross and net figures are mixed, or one scope is counted twice or omitted, so the total does not reconcile to the sum of the component emissions.

Before you start

Have you fixed the boundary for the emissions tally — which sites, activities and entities are included, and which are left out?
Are you using one consistent reporting period and calculation basis for all figures, so the numbers line up with the same time window?
Can each figure be traced back to a source record or calculation file, with enough support to explain how it was built?
Have you settled which greenhouse gases and conversion approach you will use, so the totals are based on the same definitions throughout?
Will you report separate figures for direct emissions, purchased-energy emissions and value-chain emissions, and then check the overall total against those parts?

＋ Show s2-29-a-i sub-elements (LRA working checklist)

How to prepare it

Set the calculation boundary first. Be clear about which parts of the business, sites, activities and time period are included in the emissions figure, so the same boundary is used consistently across all the numbers you report.

Decide what will count in each emissions bucket. Separate direct emissions, purchased energy emissions and value-chain emissions into distinct working files, and make sure each source is assigned to the right category before you total anything.

Gather the underlying support for every figure. Keep the activity data, emission factors, meter reads, invoices, system extracts or other source records that back each emissions amount, so the reported numbers can be traced back to evidence.

Build the reported outputs from the evidence. Prepare the individual emissions amounts and the overall gross total in tonnes of CO2e, using the same calculation basis throughout and checking that the total is assembled from the component figures you have collected.

Record any exclusions, estimation choices or boundary changes. If something is left out, treated differently or updated from the prior approach, note what changed, why it changed and how that affects comparability.

Check the draft against the source material before sign-off. Reconcile the final figures and boundary notes to the supporting records and the official reporting source, so the published disclosure matches the evidence and the intended calculation approach.

Request the data

Request the emissions totals and working papers from EHS / Operations

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

What are the organisation’s gross greenhouse gas totals for the reporting period, split by direct, purchased energy, and other value-chain sources, and what calculation perimeter was used?

Use your organisation’s own terms first, then map them to the reporting labels. For example, ask for your carbon inventory, emissions workbook, or footprint pack if that is how the team talks internally; only translate into the reporting labels when you prepare the disclosure pack. Check the official source before sign-off.

Weak request

Please send the Scope 1, Scope 2, Scope 3 and total gross emissions data for the disclosure.

Why it fails: It uses reporting labels only, which may not match how the owner stores or tracks the data. It does not ask for the perimeter, source files, assumptions, exclusions, or review evidence needed to understand what sits behind the totals.

Better request

Please send the latest carbon inventory pack for [reporting period] for [entity/group name]. We need the perimeter used, the totals for direct emissions, purchased energy emissions, and other value-chain emissions, plus the gross total in tCO2e, together with the workbook/export, assumptions, exclusions, estimates, and any review note. Use your team’s usual labels first, then add a short mapping to the reporting labels.

Formal email template

Subject: Request for carbon inventory data and working papers for [reporting period]

Hi [name/team],

We are preparing the sustainability reporting pack for [reporting period] and need the latest emissions inventory and supporting working papers for [entity/group name].

Please send:
- the calculation perimeter used for the inventory;
- the totals for direct emissions, purchased energy emissions, and other value-chain emissions, all in tCO2e;
- the combined gross total in tCO2e;
- the source workbook or system extract used to build the figures;
- the method notes, including any factor set, assumptions, exclusions, or estimates;
- any review or sign-off evidence already available.

Please use your team’s usual labels in the first instance, then include a short mapping to the reporting labels so we can prepare the disclosure pack. If helpful, a simple table is fine.

Please send this by [date]. Check the official source before sign-off.

Thanks,
[preparer name]

Short Teams / Slack version

Hi [name/team] — could you send the latest carbon inventory pack for [reporting period] for [entity/group name]? We need the perimeter used, the totals for direct, purchased energy, and other value-chain emissions, plus the gross total, source workbook/export, assumptions, exclusions, and any review note. Use your usual internal labels first, then add a quick mapping to the reporting labels. Thanks — [preparer name]

Industry examples

Manufacturing

Context. A plant-based group with fuel combustion, process emissions, purchased electricity, and logistics tracked in an environmental workbook.

Adapted request. Please send the latest emissions workbook for [reporting period] covering [sites/plants]. Include the perimeter used, the totals for site fuel, purchased power, logistics, and other tracked sources, plus the combined total in tCO2e, the source files, factor set, assumptions, and any exclusions or estimates.

Example response. Prepared by: EHS analyst; Reporting period: FY2025; Entity/group boundary: 6 plants and head office; Calculation perimeter: boilers, ovens, forklifts, electricity, inbound logistics; Source system/workbook: Environmental workbook v7; Method basis: internal factor library v12; Assumptions: one site estimated from prior-month usage; Exclusions: none; Reviewer: EHS manager; Sign-off status: approved.

Financial services

Context. A services group with office energy, business travel, data centres, and leased vehicles tracked through facilities and travel systems.

Adapted request. Please send the latest footprint pack for [reporting period] covering [business unit/group]. Include the perimeter used, the totals for office energy, fleet/leased vehicles, travel, and other tracked sources, plus the combined total in tCO2e, the source extracts, assumptions, exclusions, and review evidence.

Example response. Prepared by: Sustainability reporting lead; Reporting period: FY2025; Entity/group boundary: operating group only; Calculation perimeter: offices, data centres, leased vehicles, business travel; Source system/workbook: Facilities dashboard and travel export; Method basis: latest factor file; Assumptions: one travel month annualised; Exclusions: dormant office excluded; Reviewer: Finance controller; Sign-off status: pending final review.

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

State the boundary used for the figures, explain how each emissions source was defined for the calculation, and note that the totals combine the included source categories on that basis.

Context note

Explain what the figures show in practice by linking the boundary to the reported totals and clarifying how the direct, energy-related and value-chain amounts sit within the overall emissions picture.

Fluctuation statement

If any figure moved materially, describe the main operational or boundary-related drivers behind the change and note whether the shift came from one source category or across the full emissions set.

Content index entry

s2-29-a-i Absolute gross greenhouse gas emissions — [location / page] / [notes]

Download Centre

Preparation tools & forms

Download preparation tools for s2-29-a-i 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

We set the boundary for the figure by fixing the reporting year, the group of entities included, and the part of the value chain we treated as in-scope.
Risk Assurer checks whether the boundary was chosen consistently, whether any exclusions were justified, and whether the same boundary was used across the related figures.
Evidence to check Boundary memo; consolidation list; scope mapping; methodology paper; sign-off showing the period, entity boundary and value-chain boundary used.
Where we used direct readings of gases, we converted them into carbon-dioxide equivalent using the warming values current at the reporting date from the latest available assessment.
Risk Assurer probes whether the conversion factors were current, whether the correct assessment was used, and whether the conversion was applied consistently to all directly measured gases.
Evidence to check Conversion-factor source file; version/date of the assessment used; calculation workbook; review notes showing the conversion was applied to direct measurements.
Where we estimated emissions from activity data, we matched each input to a relevant factor and then converted the result into carbon-dioxide equivalent.
Risk Assurer checks whether the factors were suitable for the activity, whether the chosen basis was documented, and whether the conversion to carbon-dioxide equivalent was done correctly.
Evidence to check Emission-factor library; factor selection rationale; activity data extracts; calculation sheets; evidence of review of factor applicability.
We prepared the disclosed emissions using the reporting period, the organisational boundary and the value-chain boundary we documented for the calculation.
Risk Assurer probes whether the disclosed numbers align with the stated perimeter and whether any parts of the business or value chain were omitted without explanation.
Evidence to check Perimeter note; organisational chart or consolidation schedule; value-chain boundary analysis; reconciliation from source data to the disclosed totals.
For value-chain data drawn from different years, we used the timing basis allowed in our method and flagged any material events that happened in between.
Risk Assurer checks whether the timing approach was permitted, whether the periods were mixed consistently, and whether important changes between dates were identified and explained.
Evidence to check Timing policy; source-data dates; bridge or adjustment schedule; narrative on intervening events; evidence of review of material changes.
We converted any directly measured gases in the same way across the related figures, using the current warming values at the reporting date.
Risk Assurer probes whether the same conversion basis was used consistently and whether the date-specific factors were correct for the reporting period.
Evidence to check Calculation workbook; factor source and date; control checklist; reviewer sign-off.

Evidence pack to prepare

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Common reporting gaps

Figures are stated without the supporting narrative, or narrative without figures.
Scope is inconsistent between the text and the numbers.
The reporting boundary is left undefined.
Material changes since the previous period are not disclosed.
Estimates and measured values are not distinguished.
Source records for the figures are not identified.

Where drafts go wrong

Mistakes to avoid and where judgement is needed

The left column is what preparers get wrong while collecting; the right column is where you will have to make and explain a judgement.

Mistakes to avoid

Wrong ownerThe request goes to a sustainability contact who does not hold the source records, so the team gets a polished summary instead of the operational data.
Framework language firstPeople ask for the figures using disclosure labels rather than the business’s own terms, and the data owner cannot map the request to their ledger, utility or travel records.
Unclear boundaryNo one states which sites, entities or activities sit inside the calculation, so different teams pull different populations and the numbers cannot be reconciled.
Wrong period basisThe team mixes a reporting window with a different cut-off date, so some records belong to the period being reported while others do not.
Mixed counting basisOne source is captured on one measurement basis and another on a different basis, then both are added together as if they were directly comparable.
Source labels lostOriginal file names, account codes or system tags are stripped out during collation, making it impossible to trace each figure back to where it came from.
Populations merged too earlyEmissions from separate business units or activity types are combined before checking whether they should stay distinct, which hides differences that matter for the final roll-up.
Missing evidence trailThe team stores the numbers without the supporting extracts, dates, version notes and approver details, so no one can show how the dataset was assembled.
No sign-off recordThe final pack is circulated without a named reviewer or approval step, leaving no clear trail of who checked the data before it moved forward.

＋ Show 5 more

Judgement needed

Set the reporting boundary after acquisitions and disposalsExplain whether the year includes only the businesses you controlled for the full period or also newly bought or sold operations, and state the cut-off date and any restatement approach you used.
Choose one emissions rulebook where local practice differsIf sites in different countries use different local calculation methods, pick a single basis for the group total, describe where local methods were converted or replaced, and note any material exceptions.
Decide how to treat sites or teams near the boundaryState how you handled assets, activities, contractors, leased locations, or joint arrangements that sit close to your operational boundary, and explain the inclusion or exclusion rule you applied.
Fix the period basis before combining dataMake clear whether figures are built from the financial year, a calendar year, or another period, and explain any alignment steps used when source data covers different dates.
Separate measured data from estimatesDisclose which figures came from direct readings or invoices and which were modelled or extrapolated, together with the main assumptions and any material gaps filled by estimation.
State how you treated incomplete or late dataIf some locations or suppliers had missing information, explain the fallback method used, the share of the total it affected, and whether later updates will change the reported numbers.
Explain how you avoided double counting across business unitsWhere the same activity could appear in more than one team, site, or reporting stream, describe the control you used to keep it in one place only and how overlaps were removed.
Show the rounding rule used for the totalsTell readers whether you rounded each line first or only rounded the final totals, and make sure the component figures still reconcile to the reported overall number.
Aggregate enough to protect sensitive location dataIf disclosing by site would reveal commercially sensitive or personal information, explain the level at which you grouped the data and confirm that the grouped figures still cover the full perimeter.

＋ Show 5 more

Examples

How it reads on the page

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative (synthetic) example — Manufacturing

We set out the boundary used for this emissions figure as our full consolidated group, covering operations we control and the value-chain activities we have included for the year ended 31 December 2025.
- Direct fuel and process emissions: 12,400 tCO2e.
- Purchased electricity and other energy emissions: 8,600 tCO2e.
- Other value-chain emissions: 79,000 tCO2e.
- Combined gross emissions: 100,000 tCO2e.

This example shows a simple narrative disclosure that identifies the reporting boundary and then gives the three emissions buckets plus the overall total. The figures are internally consistent because 12,400 + 8,600 + 79,000 = 100,000.

Illustrative (synthetic) example — Retail

For the year ended 31 March 2026, we measured emissions across our consolidated group and the related activities we chose to include in the reporting boundary.
- Emissions from our own sites and vehicles: 3,200 tCO2e.
- Emissions from bought-in power: 1,800 tCO2e.
- Emissions from the wider supply chain and downstream activities included in the boundary: 15,000 tCO2e.
- Total gross emissions for the period: 20,000 tCO2e.

This example uses different plain-language labels for the same required information, while still showing the boundary and the three component amounts that add up to the total. The arithmetic is consistent because 3,200 + 1,800 + 15,000 = 20,000.

Quality ladder

Basic
We reported 12,400 tCO2e of total gross emissions.
Better
We reported 12,400 tCO2e in total, made up of 1,800 tCO2e from direct operations, 2,600 tCO2e from purchased energy, and 8,000 tCO2e from our wider value chain, using our current reporting boundary.
Best
We reported 12,400 tCO2e for the year ended 31 December 2025 within our current reporting boundary, split across 1,800 tCO2e from direct operations, 2,600 tCO2e from purchased energy, and 8,000 tCO2e from our wider value chain, and the rise from last year mainly reflects higher activity and fuller supplier data.

Check your understanding

Scenarios to work through

A group has measured emissions for its UK operations and overseas sites, but the draft table only shows the combined figure and the team is unsure whether to split out the three source categories. The underlying working papers do distinguish direct fuel use, purchased energy, and other value-chain emissions.

QShould the disclosure be built from a perimeter note plus separate figures for the three source categories and the overall total, rather than only one combined number?

Reveal model answer →

A preparer has finalised the emissions workbook and finds that the total gross figure is 18,400 tCO2e. The source lines are 2,900 tCO2e for direct fuel use, 4,100 tCO2e for purchased energy, and 11,400 tCO2e for other value-chain emissions, which add exactly to the total.

QIs it acceptable to report the total if it is not the sum of the three source lines, or should the preparer check the arithmetic before sign-off?

Reveal model answer →

A company has used a market-based method for purchased electricity in its internal reporting, but the disclosure pack also includes location-based results in a separate appendix. The reporting team is unsure which set belongs in this item.

QWhich set of numbers should be used for this disclosure, and how should the preparer avoid mixing methods in the same line items?

Reveal model answer →

A preparer has a draft that lists Scope 1 and Scope 2 amounts, but Scope 3 is still being estimated and the team wants to publish the first two lines now, leaving the third line blank for later. The total gross figure has not yet been finalised.

QCan the disclosure be signed off with one source category missing, or does the preparer need to wait until all three source amounts and the total are ready?

Reveal model answer →

Real reports

How 3 companies report it

Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.

Real published reports

Mowi ASA

Partial

Food Production — Animal Source · Norway · 2024 · p.76 ↗

Mowi ASA’s 2024 Integrated Annual Report provides specific data on Scope 1 emissions, reporting 1,919 tonnes CO2e on page 172, and Scope 2 emissions, with figures detailed on page 79. The report also states total gross greenhouse gas emissions, including Scope 1, 2, and 3, as 2,477,798 tonnes CO2e on page 77. However, the report lacks clear information on the calculation perimeter for emissions and does not provide explicit data on Scope 3 emissions, with no quotable evidence found for these aspects.

TAQA (Abu Dhabi National Energy Company)

Partial

None · United Arab Emirates · 2024 · p.98 ↗

TAQA's 2024 Integrated Report provides specific data on Scope 1 and Scope 2 greenhouse gas emissions, reporting 48.90 million tonnes of CO2e for Scope 1 and 0.28 million tonnes of CO2e for Scope 2 on page 272. However, the report does not include clear information on the calculation perimeter or methodology for these emissions, nor does it provide data on Scope 3 emissions or total gross emissions. These gaps limit the completeness of the emissions disclosure in the report.

WNC Corporation

Partial

Technology Hardware and Equipment · Taiwan · 2024 · p.70 ↗

WNC Corporation’s 2024 Sustainability Report provides a clear disclosure of Scope 1 greenhouse gas emissions, reporting specific values in tonnes of CO2e on page 173. The report includes graphical context on Scope 1 and Scope 2 emissions on page 70 but does not clearly disclose total gross emissions or provide specific figures for Scope 2 or Scope 3 emissions. Additionally, there is no quotable evidence regarding the calculation perimeter or methodology for emissions reporting.

Field	Mowi ASA	TAQA (Abu Dhabi National Energy Company)	WNC Corporation
Reporting boundary	Partial	Partial	Partial
Direct emissions total	Not found	Not found	Not found
Purchased energy emissions	Not found	Not found	Not found
Value chain emissions	Not found	Not found	Not found
Gross emissions total	Not found	Not found	Partial

Full evidence map with quotes and page numbers →

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Framework references

Relevant IFRS / ISSB requirements and related disclosures

IFRS / ISSB

s2-29-a-i

within IFRS S2: Climate-related Disclosures

Open official source →

Guides that settle this question

Are IFRS S1 and IFRS S2 Mandatory? →Can One Climate Dataset Support UK SRS S2, IFRS S2, ESRS E1, TCFD and CDP? →Climate risks, scenario analysis and resilience under IFRS S2 →First-Time Application of IFRS S1 and IFRS S2 →

Related & explore

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FAQ

Questions this page answers

How do I use the s2-29-a-i page to draft the climate disclosure from scratch?+

What data do I need ready for s2-29-a-i before I start writing?+

How should I decide the reporting boundary for s2-29-a-i?+

Who should own the data for direct emissions, purchased energy emissions and value chain emissions on s2-29-a-i?+

What should I put in an evidence pack for s2-29-a-i assurance readiness?+

What are the common mistakes people make when preparing s2-29-a-i?+

How do I use the Prep & Assurance workbook for s2-29-a-i?+

Can I use the printable Library Card to brief a data owner on s2-29-a-i?+

What does the synthetic example on s2-29-a-i show me in practice?+

How can I turn the s2-29-a-i data into a draft narrative and table?+

Is the s2-29-a-i page useful if I am checking whether our ESRS E1 climate data can be reused?+

	Report A	Report B	Report C
Datapoint 1	✓ p.213	unclear	✓ p.87
Datapoint 2	✓ p.214	—	✓ p.90

Absolute gross greenhouse gas emissions

What to collect before drafting

Reporting boundary

Direct emissions total

Purchased energy emissions

Value chain emissions