Disclosure focus
This disclosure asks an organisation to explain how much greenhouse gas it emits relative to a chosen measure of activity, so readers can understand emissions efficiency rather than just total emissions. The key point is to show the intensity metric used, the basis for it, and the result in a way that is clear and comparable within the organisation’s own reporting approach.
In practice, the focus is usually on whether the intensity measure covers the organisation’s full operations or only selected parts, and on making the boundary and calculation basis explicit. If the organisation uses different intensity measures for different activities, it should be clear what each one relates to and why that measure is the most meaningful way to present performance.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 305-4 sub-elements (LRA working checklist)
List the greenhouse gases you include when working out the emissions-intensity figure.
State the organisation’s emissions-intensity result.
Name the business measure you use as the divisor for that intensity calculation.
Set out which kinds of emissions are counted in the intensity figure.
Give the unit used for the emissions-intensity figure.
How to prepare it
1Set the reporting boundary first: decide which parts of the business are in scope for this intensity measure, so the calculation is built on one clear organisational perimeter.
2Choose the activity yardstick you will divide by, and record it in business terms that fit your organisation; this is the denominator used to express the intensity figure.
3Define the emissions content of the calculation before you start compiling numbers: state which emission categories are included, and which gases are counted in the total.
4Gather the supporting records for both sides of the ratio: the emissions data, the chosen activity measure, and the working papers that show how each figure was derived.
5Assemble the disclosure in the required format, including the intensity number itself, its unit, the denominator description, and the lists of included emission types and gases.
6Note any exclusions, scope changes, or judgement calls made in the calculation, then check the final disclosure against the official source to confirm the wording, scope, and figures still align.
Request the data
Request the emissions intensity data from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What emissions intensity figure should we use for this reporting period, and what calculation basis, gases, and emissions scope sit behind it?
Use your organisation’s own terms first, then map them to the reporting disclosure. For example, ask for the metric your teams already track, the emissions set they use, and the gases included, rather than using framework labels in the first ask. Check the official source before sign-off.
Weak request
Please send the GHG emissions intensity ratio and the gases and emissions types included.
Why it fails: This uses framework language without telling the owner what internal metric, boundary, source file, or calculation basis to provide. It is too abstract to action quickly and may lead to an incomplete response.
Better request
Please send the latest emissions intensity calculation for [period], including the business metric used as the denominator, the emissions set included, the gases included, the boundary covered, the source workbook or system, and the supporting evidence link. Use your team’s own terms first, then we will map them for reporting.
Industry examples
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 business measure used as the divisor, the gases and emission sources counted in the calculation, and the unit used to present the final intensity figure.
Context note
Explain what the intensity figure says about emissions relative to the chosen business measure, so readers can understand the scale of emissions against activity or output.
Fluctuation statement
If the ratio changes materially, note whether the movement came from changes in emissions, changes in the chosen business measure, or both.
Content index entry
GRI 305-4 GHG emissions intensity — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 305-4 — 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.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
A percentage is stated without the underlying counts (numerator and denominator).The denominator — what the figure is a share of — is not explained.Partial scope is reported as if it were complete coverage.One-off activities are counted as if they were ongoing programmes.Boundary or period changes that move the figure are not flagged.Exclusions from the reported scope are not listed or explained.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner asked
The team chases the sustainability lead for the denominator and source files, when the real figures sit with finance, operations, or the business unit that runs the activity.
Framework language used too early
People ask for the data using disclosure terms instead of the organisation’s own labels, so the owner cannot map the request to a live report, system field, or KPI.
Boundary left vague
No one pins down which parts of the business, sites, or activities are in scope, so different teams pull different populations and the ratio is built from mismatched inputs.
Wrong period basis
The numerator and denominator are taken from different reporting periods or cut-off dates, which makes the intensity figure combine data that was never measured on the same timing basis.
Counting basis mixed up
One source is collected on a gross basis and another on a net or adjusted basis, so the final ratio blends unlike methods and cannot be traced back cleanly.
Source labels stripped out
During consolidation, the original file names, system tags, and local column headings are removed, leaving no clear link back to the first record or extract.
Populations merged that should stay apart
Separate business lines, sites, or product groups are rolled into one pool even though they need distinct treatment, which hides differences in the underlying intensity drivers.
Evidence trail incomplete
The dataset is saved without the supporting notes, version history, and reviewer sign-off, so nobody can show who checked it, when it was checked, or what changed.
Where judgement is often needed
Set the business boundary after a buy-in or sale
Use one clear cut-off for which sites, teams and activities sit in the ratio, then explain any change in coverage caused by an acquisition, disposal or similar move.
Choose one country rule when local definitions differ
If the same activity is described differently across jurisdictions, pick the definition you use for the ratio, apply it consistently, and note where local reporting practice differs.
Decide how to treat borderline operations
For assets, ventures or activities that sit near your reporting boundary, state whether they are in or out of the calculation and explain the basis for that call.
Fix the timing basis for the numerator and denominator
State whether the emissions figure and the business measure come from the same period or from a different timing basis, and explain any mismatch.
State where estimates replace direct readings
If some emissions data are modelled, extrapolated or otherwise estimated, identify the parts affected and explain the method used instead of direct measurement.
Explain the metric used to scale emissions
Name the organisation-specific measure used to divide emissions, describe how it is defined, and make clear if it differs by business line, country or period.
Be clear about which gases are counted
List the gases included in the calculation in plain business terms and explain any exclusions so readers can see what sits behind the ratio.
Show how rounding affects the published figure
If rounding changes the displayed result, say what rounding rule you used and keep the underlying calculation traceable in working papers.
Aggregate enough to protect personal or sensitive data
Where the denominator or activity data could expose confidential information, combine figures to a level that protects privacy and explain the aggregation approach.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — manufacturing
We report a synthetic emissions-efficiency figure by dividing our total greenhouse gas output by tonnes of product shipped. The ratio is shown using all direct and indirect emissions we include in our inventory, and the gases counted are carbon dioxide, methane and nitrous oxide.
Illustrative only: the figures below are internally consistent and show how a company might present an emissions-efficiency ratio with its chosen business measure, the emissions scope used, and the gases included.
Illustrative (synthetic) example — retail
We present a synthetic emissions-intensity figure based on our annual sales revenue. The calculation uses the emissions streams we include in our footprint, and the gases counted are carbon dioxide, methane, nitrous oxide and fluorinated gases.
Illustrative only: the figures below are internally consistent and show how a retailer might present an emissions-intensity ratio with its chosen business measure, the emissions scope used, and the gases included.
Company reports
How companies report GRI 305-4
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Yuanta Financial Holding Co., Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
Yuanta Financial Holding Co., Ltd.’s 2024 ESG Report provides specific data on greenhouse gas emissions, including a reported value of 1,492.17 metric tons of CO2e for Scope 2 emissions on page 88, alongside a management table detailing Category 2 GHG emissions related to externally procured electricity (p.88). The report also references reductions in GHG emissions per square meter compared to 2019, noting a 20% decrease (p.81). However, the report lacks clear information on percentage values related to emissions and does not provide detailed methodology or narrative explanations for some emissions data, leaving certain aspects unclear or not found.
Host Hotels & Resorts, Inc.
Real Estate · United States · 2025
Host Hotels & Resorts, Inc.'s 2025 Corporate Responsibility Report provides a covered datapoint showing a greenhouse gas (GHG) emissions intensity target with a 27.39% reduction noted on page 54. The report also includes verified Scope 3 GHG emissions data, covering categories such as Purchased Goods & Services and Capital, as stated on the same page. However, specific absolute emissions values in tCO2e are not found or clearly presented in the report, and the methodology or narrative explaining emissions calculations remains unclear.
Hang Lung Properties Limited
Real Estate · Hong Kong · 2025
Hang Lung Properties Limited’s Sustainability Report 2025 provides detailed coverage of greenhouse gas (GHG) emissions, including reported values for 2023 to 2025 across Hong Kong, Chinese Mainland, and total operations (p.159). The report highlights a more than 60% reduction in GHG emissions intensity compared to the 2018 baseline (p.12) and describes the use of the operational control approach aligned with the Greenhouse Gas Protocol for emissions measurement (p.194). However, the report lacks clear methodology details or narrative explaining emissions calculations, and no specific percentage values or additional emissions data beyond those noted were found.
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Check your understanding
Scenarios to work through
A manufacturing group has calculated one emissions intensity figure for the year using tonnes of product output as the denominator. The draft note also mentions that the ratio is based on carbon dioxide, methane and nitrous oxide, but it does not say which emissions scopes were included.
QWhat should the preparer check before sign-off so the intensity disclosure is complete?
Reveal model answer →Hide answer ↑They should make sure the note identifies the intensity figure itself, states the unit used for that figure, names the business measure used as the denominator, and explains which emissions categories and which gases were included in the calculation. If any of those elements are missing, the disclosure is not yet complete.
Why this matters · For this item, the reader needs both the ratio and enough context to understand how it was built.
A services company has prepared an intensity metric using revenue as the denominator. The draft says the result is 0.42, but it does not show whether that figure is expressed in tonnes of carbon dioxide equivalent or another unit.
QHow should the preparer decide whether the presentation is ready?
Reveal model answer →Hide answer ↑They should confirm that the intensity value is paired with its unit, and that the unit is shown clearly alongside the number. The denominator can be revenue if that is the organisation’s chosen basis, but the unit for the intensity result still needs to be stated so the figure is interpretable.
Why this matters · A number on its own is not enough; the unit must travel with the intensity result.
A logistics business has two possible ways to present its intensity: emissions per tonne-kilometre and emissions per delivery. The team has not yet agreed which measure best reflects the business model, and the draft currently includes both.
QWhat is the right judgement to make about the denominator before reporting?
Reveal model answer →Hide answer ↑They should select one organisation-specific measure to use as the basis for the ratio and explain that choice in the disclosure. If more than one measure is shown, the reader may not be able to tell which one is the reported basis for the intensity figure.
Why this matters · The intensity ratio needs one clear business measure as its foundation, not an unresolved shortlist.
An energy company has calculated its intensity using only carbon dioxide and methane from operational emissions. The draft note does not say whether other greenhouse gases or other emissions categories were left out on purpose.
QWhat should the preparer do to make the disclosure understandable?
Reveal model answer →Hide answer ↑They should state which emissions categories were included in the ratio and identify the gases used in the calculation. That way, the reader can see the scope of the intensity measure and understand whether the figure covers only a subset of emissions or a broader set.
Why this matters · Be explicit about what sits inside the calculation, not just the final ratio.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Direct (Scope 1) GHG emissions → Guide ✓Energy indirect (Scope 2) GHG emissions → Guide ✓Other indirect (Scope 3) GHG emissions → Guide ✓Reduction of GHG emissions → Guide ✓Emissions of ozone-depleting substances (ODS) →Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions → Guide ✓Show all 6 related disclosures →
FAQ
Questions this page answers
What do I need to gather before drafting GRI 305-4 emissions intensity data for this page?+−
Use the page’s datapoint list as your starting point: intensity ratio value, intensity ratio unit, intensity denominator metric, included emissions types, and included gases list. The page also has a step-by-step preparation section to help you turn those inputs into a draft disclosure.
How do I set the scope and methodology for a GRI 305-4 emissions intensity disclosure using this page?+−
The page is designed to help you work through the scope and method before drafting, using the plain-language explainer and the step-by-step ‘how to prepare’ section. It also flags common reporting gaps, which is useful for checking that your chosen scope and method are clear and consistent.
Who should own the data for GRI 305-4 emissions intensity, and what should I ask them for?+−
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so it is useful for assigning clear ownership across those roles. Ask the relevant owner for the intensity inputs listed on the page, plus the evidence needed for assurance readiness.
What evidence should I keep in the pack for GRI 305-4 emissions intensity assurance?+−
The page includes an evidence pack with five items and five assurance claims to verify, each framed around claim, risk, and evidence. Use those items to build a file that shows how the intensity figure was prepared and supported.
What are the five assurance claims on the GRI 305-4 emissions page and how do I use them?+−
The page says there are five assurance claims to verify, each with a claim, risk, and evidence prompt. Use them as a checklist to test whether your draft is supported and whether the evidence pack is complete enough for review.
What are the common mistakes people make when reporting GRI 305-4 emissions intensity?+−
The page lists common reporting gaps and mistakes so you can check your draft before it goes out. Use that section alongside the datapoint list to catch missing units, unclear denominators, or incomplete emissions and gas coverage.
How do I use the GRI 305-4 workbook download to prepare the disclosure?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to support preparation and assurance readiness. Use it with the page’s step-by-step guidance and evidence pack to organise the data and supporting documents.
What can I do with the printable GRI 305-4 Library Card PDF?+−
The Download Centre includes a printable Library Card in .pdf format, which you can use as a quick reference while preparing the disclosure. It sits alongside the workbook, so it is best used as a summary aid rather than the main working file.
How do I turn my GRI 305-4 emissions intensity data into a draft report paragraph?+−
The page has a draft-output section with narrative starters, visualisation ideas, and a GRI content-index line to help you convert the data into report-ready text. Start from the datapoints and then use the narrative prompts to describe the intensity figure clearly and consistently.
Can I use the GRI 305-4 page to compare my data with ESRS E1 climate change reporting?+−
Yes, the page notes ESRS E1 (Climate Change) as the closest correspondence, so the data may be reusable across both contexts. The page does not say the requirements are identical, so you should still check the other framework separately.
More questions this page can help with
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