Ir al foco de la divulgación
RK
Revisado por
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
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
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GRI 305: Emissions·Disclosure GRI 305-2
Energy indirect (Scope 2) 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Disclosure 305-2 has been replaced by Disclosure 102-6 Scope 2 GHG emissions in GRI 102: Climate Change 2025. GRI 102 becomes effective for climate change reporting published on or after 1 January 2027, with earlier adoption encouraged. Use this page when reporting under GRI 305-2 and consult GRI 102-6 when preparing for early adoption or reporting published from 1 January 2027.
Pasaporte publicado
Última revisión el 2026-08-03
Revisado por
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
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Norma
GRI 305: Emissions
Disclosure GRI 305-2 · 2016
Última revisión
2026-08-03
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Para preparar esta divulgación
Foco de la divulgación
This disclosure requires an organisation to report its gross energy indirect (Scope 2) GHG emissions from the generation of purchased or acquired electricity, heating, cooling and steam consumed by the organisation.
The disclosure requires a gross location-based Scope 2 figure and, where applicable, a gross market-based figure. It also requires information on the gases included, the applicable base year, emission-factor and GWP sources, the consolidation approach, and the standards, methodologies, assumptions and calculation tools used. GHG trades and Scope 3 emissions must be excluded from the Scope 2 calculation.
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 |
|---|---|---|---|
| Gross location-based Scope 2 emissions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gross location-based scope 2 emissions. | Climate / Environment / Sustainability Reporting |
| Gross market-based Scope 2 emissions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gross market-based scope 2 emissions. | Climate / Environment / Sustainability Reporting |
| Market-based method applicability | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting market-based method applicability. | Climate / Environment / Sustainability Reporting |
| Gases included | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gases included. | Climate / Environment / Sustainability Reporting |
| Base year | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting base year. | Climate / Environment / Sustainability Reporting |
| Emission-factor and GWP sources | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting emission-factor and gwp sources. | Climate / Environment / Sustainability Reporting |
| Consolidation approach | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting consolidation approach. | Climate / Environment / Sustainability Reporting |
| Calculation methodology | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting calculation methodology. | Climate / Environment / Sustainability Reporting |
＋ Mostrar los subelementos de GRI 305-2 (lista de trabajo de LRA)
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Cómo prepararlo
This disclosure requires an organisation to report its gross energy indirect (Scope 2) GHG emissions from the generation of purchased or acquired electricity, heating, cooling and steam consumed by the organisation.
Collect and reconcile the records for: Gross location-based Scope 2 emissions; Gross market-based Scope 2 emissions; Market-based method applicability; Gases included; Base year; Emission-factor and GWP sources; Consolidation approach; Calculation methodology.
Apply Disclosure 305-2 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 305-2: Gross location-based Scope 2 emissions; Gross market-based Scope 2 emissions; Market-based method applicability; Gases included; Base year; Emission-factor and GWP sources; Consolidation approach; Calculation methodology. 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 305-2: Gross location-based Scope 2 emissions; Gross market-based Scope 2 emissions; Market-based method applicability; Gases included; Base year; Emission-factor and GWP sources; Consolidation approach; Calculation methodology. 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 requires a gross location-based Scope 2 figure and, where applicable, a gross market-based figure. It also requires information on the gases included, the applicable base year, emission-factor and GWP sources, the consolidation approach, and the standards, methodologies, assumptions and calculation tools used. GHG trades and Scope 3 emissions must be excluded from the Scope 2 calculation.
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 305-2 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
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 |
|---|---|---|
| Gross location-based Scope 2 emissions is reported accurately and completely. | The response omits, misclassifies or overstates gross location-based scope 2 emissions. | Approved source records, calculation files and review evidence supporting gross location-based scope 2 emissions. |
| Gross market-based Scope 2 emissions is reported accurately and completely. | The response omits, misclassifies or overstates gross market-based scope 2 emissions. | Approved source records, calculation files and review evidence supporting gross market-based scope 2 emissions. |
| Market-based method applicability is reported accurately and completely. | The response omits, misclassifies or overstates market-based method applicability. | Approved source records, calculation files and review evidence supporting market-based method applicability. |
| Gases included is reported accurately and completely. | The response omits, misclassifies or overstates gases included. | Approved source records, calculation files and review evidence supporting gases included. |
| Base year is reported accurately and completely. | The response omits, misclassifies or overstates base year. | Approved source records, calculation files and review evidence supporting base year. |
| Emission-factor and GWP sources is reported accurately and completely. | The response omits, misclassifies or overstates emission-factor and gwp sources. | Approved source records, calculation files and review evidence supporting emission-factor and gwp sources. |
| Consolidation approach is reported accurately and completely. | The response omits, misclassifies or overstates consolidation approach. | Approved source records, calculation files and review evidence supporting consolidation approach. |
| Calculation methodology is reported accurately and completely. | The response omits, misclassifies or overstates calculation methodology. | Approved source records, calculation files and review evidence supporting calculation methodology. |
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.
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Pruebe
¿Cómo preparo GRI 305-2?
¿Qué datos necesito recopilar?
¿Qué errores debo evitar?
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Referencias del marco
Requisitos aplicables de GRI y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
GRI
GRI 305-2
dentro de GRI 305: Emissions
Relacionado y explorar
Direct (Scope 1) 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 →
Más en GRI 305 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Profundizar · GRI 305-2
Aprenda a preparar esta divulgación de principio a fin
This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Cómo se construye esta biblioteca
312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
/es/knowledge-hub/disclosure-cards/gri-305-2/
Gratis · LRA Community
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