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GRI 305: Emissions·Disclosure GRI 305-1

Sustituida por GRI 102 en 2027

Se retira para los períodos de reporte que comiencen el 1 de enero de 2027 o después, cuando entre en vigor GRI 102.

Direct (Scope 1) GHG emissions

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Estatus legal

Disclosure 305-1 has been superseded by Disclosure 102-5 Scope 1 GHG emissions in GRI 102: Climate Change 2025. GRI 102 becomes mandatory for climate change reporting published on or after 1 January 2027, with earlier adoption encouraged. Use this page for reporting under GRI 305-1 and consult GRI 102-5 when preparing for early adoption or reporting published from 1 January 2027.

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RK Pasaporte publicadoRevisado por Dr Ross Kurinko Asesor estratégico en ESG · IFRS S1 y S2 / GRI / ESRS Actualizado al
Formador Global Certificado por GRI e ISSB-IFRS S1 & S2 · PhD, University of Cambridge · experto en ESG-AI Más de 15 años trabajando en divulgaciones de empresas del FTSE 100 y Fortune Global 500 Canary Wharf, Londres Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative LinkedIn

Norma

GRI 305: Emissions

Disclosure GRI 305-1 · 2016

En vigor

2018-07-01

Fuente oficial: Abrir ↗

Última revisión

2026-08-03

Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Para preparar esta divulgación
9LRA preparation fields 9afirmaciones que verificar 9áreas de evidencia 3ejemplos de informes

Foco de la divulgación

This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.

The disclosure covers gross direct (Scope 1) GHG emissions before the application of GHG trades. It requires the organisation to identify the gases included, report biogenic CO2 emissions separately, provide the applicable base-year information, identify the emission-factor and GWP sources, state the consolidation approach, and describe the standards, methodologies, assumptions and calculation tools used.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Antes de empezar

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
(a) gross Scope 1 emissions, tCO2e Prepare and reconcile this disclosure point using the reviewed requirement context. Approved GHG inventory, activity data, calculation workbook and sign-off record. Sustainability reporting / Climate / Finance
(b) gases included Prepare and reconcile this disclosure point using the reviewed requirement context. GHG inventory methodology and gas-by-gas calculation mapping. Sustainability reporting / Climate
(c) biogenic CO2, separately Prepare and reconcile this disclosure point using the reviewed requirement context. Biogenic-emissions schedule and reconciliation to the GHG inventory. Sustainability reporting / Climate
(d-i) base year Prepare and reconcile this disclosure point using the reviewed requirement context. Approved base-year record, period definition and selection rationale. Sustainability reporting / Climate / Finance
(d-ii) base year emissions Prepare and reconcile this disclosure point using the reviewed requirement context. Archived base-year inventory and reconciliation workbook. Sustainability reporting / Climate / Finance
(d-iii) rationale and recalculation context Prepare and reconcile this disclosure point using the reviewed requirement context. Recalculation policy, change log and approved old-to-new bridge. Sustainability reporting / Climate / Finance
(e) emission-factor and GWP sources Prepare and reconcile this disclosure point using the reviewed requirement context. Versioned emission-factor library, GWP source and calculation methodology. Sustainability reporting / Climate
(f) consolidation approach Prepare and reconcile this disclosure point using the reviewed requirement context. GHG boundary policy, entity mapping and consolidation worksheet. Sustainability reporting / Group reporting / Finance
(g) standards, methodologies and assumptions Prepare and reconcile this disclosure point using the reviewed requirement context. Approved inventory methodology, assumptions log and calculation-tool version record. Sustainability reporting / Climate
＋ Mostrar los subelementos de GRI 305-1 (lista de trabajo de LRA)

Cómo prepararlo

This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.
Collect and reconcile the records for: (a) gross Scope 1 emissions, tCO2e; (b) gases included; (c) biogenic CO2, separately; (d-i) base year; (d-ii) base year emissions; (d-iii) rationale and recalculation context; (e) emission-factor and GWP sources; (f) consolidation approach; (g) standards, methodologies and assumptions.
Apply Disclosure 305-1 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.

Solicitar los datos

Request the disclosure evidence

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

Provide the reporting-period records and reconciliations for Disclosure 305-1: Gross Scope 1 GHG emissions; Gases included; Biogenic CO2 emissions; Base year; Emission-factor sources; GWP sources; Consolidation approach; Standards, methodologies, assumptions and calculation tools. 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.

Solicitud mejor

Provide the reporting-period records and reconciliations for Disclosure 305-1: Gross Scope 1 GHG emissions; Gases included; Biogenic CO2 emissions; Base year; Emission-factor sources; GWP sources; Consolidation approach; Standards, methodologies, assumptions and calculation tools. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

The disclosure covers gross direct (Scope 1) GHG emissions before the application of GHG trades. It requires the organisation to identify the gases included, report biogenic CO2 emissions separately, provide the applicable base-year information, identify the emission-factor and GWP sources, state the consolidation approach, and describe the standards, methodologies, assumptions and calculation tools used.

Nota de contexto

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.

Centro de descargas

Herramientas y formularios de preparación

Herramientas profesionales de preparación para GRI 305-1 — gratis con acceso verificado por correo. Introduce una vez el código que te enviemos y utiliza descargas, enlaces a informes y el AI Assistant del Knowledge Hub durante 24 horas.

Gratis · acceso por correo
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
(a) gross Scope 1 emissions, tCO2e is reported accurately and completely.The response omits, misclassifies or overstates (a) gross scope 1 emissions, tco2e.Approved GHG inventory, activity data, calculation workbook and sign-off record.
(b) gases included is reported accurately and completely.The response omits, misclassifies or overstates (b) gases included.GHG inventory methodology and gas-by-gas calculation mapping.
(c) biogenic CO2, separately is reported accurately and completely.The response omits, misclassifies or overstates (c) biogenic co2, separately.Biogenic-emissions schedule and reconciliation to the GHG inventory.
(d-i) base year is reported accurately and completely.The response omits, misclassifies or overstates (d-i) base year.Approved base-year record, period definition and selection rationale.
(d-ii) base year emissions is reported accurately and completely.The response omits, misclassifies or overstates (d-ii) base year emissions.Archived base-year inventory and reconciliation workbook.
(d-iii) rationale and recalculation context is reported accurately and completely.The response omits, misclassifies or overstates (d-iii) rationale and recalculation context.Recalculation policy, change log and approved old-to-new bridge.
(e) emission-factor and GWP sources is reported accurately and completely.The response omits, misclassifies or overstates (e) emission-factor and gwp sources.Versioned emission-factor library, GWP source and calculation methodology.
(f) consolidation approach is reported accurately and completely.The response omits, misclassifies or overstates (f) consolidation approach.GHG boundary policy, entity mapping and consolidation worksheet.
(g) standards, methodologies and assumptions is reported accurately and completely.The response omits, misclassifies or overstates (g) standards, methodologies and assumptions.Approved inventory methodology, assumptions log and calculation-tool version record.

Paquete de evidencia que preparar

Carencias habituales en los informes

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.

Informes de empresas

Cómo informan las empresas sobre GRI 305-1 en la práctica

Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.

Informes reales publicados
Yuanta Financial Holding Co., Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024 · p.167 ↗
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Yuanta Financial Holding Co., Ltd.'s 2024 ESG Report provides reported values for Scope 1 emissions and base year emissions, with the base year identified as 2020 and Scope 1 emissions in that year quantified as 1,492.17 metric tons (p.88). The report mentions that Category 3 to 5 GHG emissions do not include certain carbon emissions and includes details on Category 1 and 2 emissions, with some quantitative calculations described (p.88). However, the report lacks clear information on offset types, amounts, and schemes, as well as details on included gases, biogenic CO2, base year rationale, recalculation triggers, factor sources, GWP sources, boundary methods, and calculation methods.
SQM / Sociedad Química y Minera de Chile
Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024 · p.210 ↗
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SQM's Sustainability Report 2024 provides reported values for greenhouse gas emissions, including Scope 1 emissions of 116,221 metric tons CO2 equivalent (p.210) and biogenic CO2 emissions detailed on page 333. The report also references a target to reduce Scope 1 and 2 emissions by 30% by 2035, using 2023 as the base year (p.209), and mentions a 2% reduction challenge relative to the previous year (p.143). However, the report does not provide information on offset types, amounts, or schemes, nor does it clarify included gases, recalculation triggers, boundary or calculation methods, or sources for emission factors and global warming potentials.
Snam S.p.A.
Gas Utilities · Italy · 2025 · p.307 ↗
Comparar en paralelo →
Snam S.p.A.'s 2025 Annual Report provides reported values for greenhouse gas (GHG) emissions, including Scope 1 emissions quantified in tonnes of CO2 equivalent on page 307, with gross Scope 1 emissions detailed as 1,386,086 tCO2e. The report also includes a figure for offsets used on page 305, showing a value of 27,036 tCO2e. However, the report lacks specific information on the types of offsets, offset schemes, and amounts, as well as details on included gases, biogenic CO2, base year data, recalculation triggers, and methodological approaches, which remain unclear or not found in the document.

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✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

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Relacionado y explorar

Energy indirect (Scope 2) GHG emissions → FichaOther indirect (Scope 3) GHG emissions → FichaGHG emissions intensity → FichaReduction of GHG emissions → FichaEmissions of ozone-depleting substances (ODS) → Ficha Ver todas las divulgaciones →

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Profundizar · GRI 305-1

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