GRI 305 — Direct (Scope 1) GHG emissions

Foco de la divulgación

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.

Preparar

Qué recopilar antes de redactar

Marque cada campo cuando llegue la evidencia. Los responsables son los equipos que suelen custodiar los archivos fuente.

(a) gross Scope 1 emissions, tCO2e
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidencia Approved GHG inventory, activity data, calculation workbook and sign-off record.

Atención a The published response for (a) gross scope 1 emissions, tco2e is incomplete or does not match the supporting records.
(b) gases included
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidencia GHG inventory methodology and gas-by-gas calculation mapping.

Atención a The published response for (b) gases included is incomplete or does not match the supporting records.
(c) biogenic CO2, separately
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidencia Biogenic-emissions schedule and reconciliation to the GHG inventory.

Atención a The published response for (c) biogenic co2, separately is incomplete or does not match the supporting records.
(d-i) base year
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidencia Approved base-year record, period definition and selection rationale.

Atención a The published response for (d-i) base year is incomplete or does not match the supporting records.
(d-ii) base year emissions
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidencia Archived base-year inventory and reconciliation workbook.

Atención a The published response for (d-ii) base year emissions is incomplete or does not match the supporting records.
(d-iii) rationale and recalculation context
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidencia Recalculation policy, change log and approved old-to-new bridge.

Atención a The published response for (d-iii) rationale and recalculation context is incomplete or does not match the supporting records.
(e) emission-factor and GWP sources
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidencia Versioned emission-factor library, GWP source and calculation methodology.

Atención a The published response for (e) emission-factor and gwp sources is incomplete or does not match the supporting records.
(f) consolidation approach
Sustainability reporting / Group reporting / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidencia GHG boundary policy, entity mapping and consolidation worksheet.

Atención a The published response for (f) consolidation approach is incomplete or does not match the supporting records.
(g) standards, methodologies and assumptions
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Evidencia Approved inventory methodology, assumptions log and calculation-tool version record.

Atención a The published response for (g) standards, methodologies and assumptions is incomplete or does not match the supporting records.

Antes de empezar

This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.
Apply Disclosure 305-1 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?

＋ 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

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

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

Descargue herramientas de preparación para GRI 305-1 durante 24 horas con acceso gratuito mediante correo electrónico verificado. Los enlaces a los informes originales siguen siendo públicos.

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 ↧

Verificación

Para cada afirmación, compruebe la evidencia

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

Paquete de evidencia que preparar

Approved GHG inventory, activity data, calculation workbook and sign-off record.GHG inventory methodology and gas-by-gas calculation mapping.Biogenic-emissions schedule and reconciliation to the GHG inventory.Approved base-year record, period definition and selection rationale.Archived base-year inventory and reconciliation workbook.Recalculation policy, change log and approved old-to-new bridge.Versioned emission-factor library, GWP source and calculation methodology.GHG boundary policy, entity mapping and consolidation worksheet.Approved inventory methodology, assumptions log and calculation-tool version record.

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 reales

How 3 companies report it

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.

Partial

Banks / Diverse Financials / Insurance · Taiwan · 2024 · p.167 ↗

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

Partial

Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024 · p.210 ↗

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.

Partial

Gas Utilities · Italy · 2025 · p.307 ↗

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.

Campo	Yuanta Financial Holding Co., Ltd.	SQM / Sociedad Química y Minera de Chile	Snam S.p.A.
(a) gross Scope 1 emissions, tCO2e	No encontrado	No encontrado	No encontrado
(b) gases included	Parcial	Parcial	Parcial
(c) biogenic CO2, separately	No encontrado	No encontrado	No encontrado
(d-i) base year	No encontrado	No encontrado	No encontrado
(d-ii) base year emissions	No encontrado	No encontrado	No encontrado
(d-iii) rationale and recalculation context	Parcial	Parcial	Parcial
(e) emission-factor and GWP sources	No encontrado	No encontrado	No encontrado
(f) consolidation approach	Parcial	Parcial	Parcial
(g) standards, methodologies and assumptions	Parcial	Parcial	Parcial

Mapa completo de evidencias con citas y números de página →

✓ Asistente de IA de Knowledge Hub · Humano en el circuito

Pregunte al AI Assistant del Knowledge Hub sobre esta divulgación

Obtenga respuestas prácticas adaptadas a su contexto de elaboración de informes.

Prueba ¿Cómo preparo GRI 305-1? ¿Qué datos necesito recopilar? ¿Dónde puedo ver un ejemplo de un informe real? ¿Qué errores debo evitar?

Referencias del marco

Requisitos aplicables de GRI y divulgaciones relacionadas

GRI

GRI 305-1

dentro de GRI 305: Emissions

Abrir la fuente oficial →

Guides that settle this question

Aseguramiento limitado sobre indicadores GRI seleccionados frente al aseguramiento del informe completo →

Relacionado y explorar

Energy indirect (Scope 2) GHG emissions → Ficha Other indirect (Scope 3) GHG emissions → Ficha GHG emissions intensity → Ficha Reduction of GHG emissions → Ficha Emissions of ozone-depleting substances (ODS) → Ficha Ver todas las divulgaciones →

Más en GRI 305 →Ver el catálogo completo →Buscar en todas las divulgaciones →

Cómo se construye esta biblioteca 1 211 informes publicados indexados 315 012 páginas con citas a nivel de página 272 fichas publicadas en el catálogo activo

	Informe A	Informe B	Informe C
Punto de dato 1	✓ p.213	poco claro	✓ p.87
Punto de dato 2	✓ p.214	—	✓ p.90

Direct (Scope 1) GHG emissions

Qué recopilar antes de redactar

(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