Disclosure focus
This disclosure asks an organisation to explain the significant air emissions it releases from its activities, beyond greenhouse gases. In practice, that means identifying the main pollutants that matter for the business, such as nitrogen oxides, sulfur oxides and any other material air emissions, and reporting them in a way that is clear and comparable. The focus is on what is actually emitted, not on general air-quality ambitions or controls alone.
The practical question is how complete the reporting is across the organisation. A robust response should cover the relevant parts of the business where these emissions occur, rather than only selected flagship sites, unless the organisation can clearly explain any limits in coverage. The emphasis is on material sources, consistent measurement or estimation, and a transparent picture of where the emissions come from and how significant they are.
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 305-7 sub-elements (LRA working checklist)
List the main types of air releases the organisation treats as material.
Identify which air releases are considered material.
State where the emission factors came from.
Set out the standards, methods, assumptions, and any calculation tools used.
If estimates were needed because no default figures were available, explain the basis used to build those estimates.
How to prepare it
1Set the reporting boundary first: confirm which operations, sites, or activities are in scope for the air-emissions disclosure, so the rest of the work is built on the same perimeter.
2Agree the emissions list and the categories you will report, using a clear internal definition of what counts as significant so the team applies the same test throughout.
3Gather the underlying support for each figure, including the source of any emission factors and the records that show where those factors came from.
4Prepare the reported content itself: compile the emissions figures or, where the disclosure is narrative, the written explanation needed for each required item.
5If you had to estimate because no default figure was available, record the method used to build the estimate and note any assumptions, standards, or calculation tools applied.
6Check the draft against the official source before sign-off, and make sure any exclusions, changes in approach, or estimation basis are clearly documented and traceable.
Request the data
Request the air-emissions calculation pack from EHS / Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What evidence do we have for the main air-emissions categories, how they were calculated, and what factors, methods, and assumptions were used?
Use your organisation’s own labels first (for example, site emissions, stack data, permit pollutants, or air-quality metrics), then map them to the reporting disclosure. Keep the request in the language the operational owner already uses, and only translate into framework terms when you prepare the reporting pack.
Weak request
Please provide the GRI 305-7 evidence for significant air emissions, including categories, emission factors, methodologies, assumptions, and estimation basis.
Why it fails: This uses framework language that many operational owners will not recognise, so it is harder to action and easier to answer incompletely. It also does not tell the owner what internal records, systems, or working papers to pull together.
Better request
Please send the air-emissions pack for [period] for [sites/boundary]: the internal pollutant categories we track, the figures behind them, any estimates and why they were needed, the factor source, and the method, assumptions, and tool used. Please attach the source files or system references so we can trace each number back to the working record.
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
Explain how the emissions figures were built, including any estimates used where a default value was unavailable, the factor source, and the main calculation tools, assumptions, and working methods applied.
Context note
Set out what the reported emissions mean in practice by identifying the significant air pollutants and showing how the total and its main components were derived.
Fluctuation statement
If the figures moved materially, describe whether the change came from different activity levels, a revised estimate, or a change in the factor source, assumptions, or calculation approach.
Content index entry
GRI 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 305-7 — 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.
Free · Community members
Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
The information is presented without a date or as-at point.The scope or boundary of the statement is left undefined.Key terms are used inconsistently across the report.Material changes since the previous period are not disclosed.Assertions are made without supporting detail or a source record.Boilerplate is used that does not actually answer what is asked.
Common gaps
Mistakes to avoid when collecting the data
No named data owner
The team asks the wrong person for the figures, so no one with the actual emissions records confirms what was collected.
Using framework language instead of site terms
People ask for the data in reporting jargon, and the plant or fleet team cannot map it to the labels they use day to day.
Scope not pinned down
The collection request does not say which sites, assets, or activities are in range, so different teams pull different populations.
Wrong time basis
The data pull uses a different reporting period or cut-off date from the rest of the pack, so the numbers do not line up.
Mixing unlike calculation bases
Actual readings, estimates, and modelled values are merged without separating how each figure was built.
Source labels get stripped out
The original factor names, file titles, or system tags are lost during consolidation, so the team cannot trace where each input came from.
Separate groups are combined
Emissions from different business units or operating contexts are rolled together even though they should be kept apart for collection.
Evidence trail is incomplete
The file set has no clear note of the source, method, assumptions, or tool used, so reviewers cannot follow the calculation path.
No approval record
The final dataset is circulated without a visible check or sign-off trail, so no one can show who reviewed the numbers before use.
Where judgement is often needed
Choosing the reporting cut-off after a buy-in or sale
Set a clear cut-off date for adding or removing sites or activities, then explain whether the figures reflect the period before or after the change and how any partial-year data were handled.
Reconciling different local pollutant labels
Where country-level rules or site permits use different names or groupings, map them to your own internal categories and disclose the mapping so readers can see what was counted together.
Deciding whether a nearby site is in scope
If a facility, contractor operation, or shared asset sits on the edge of your operational control, state the rule used to include or exclude it and apply that rule consistently.
Selecting the measurement basis for each source
If some emissions are directly measured and others are modelled or estimated, explain which sources use which approach and why that mix was necessary.
Using substitute figures when site data are missing
When default values are unavailable and estimates are used instead, describe the basis for those estimates and the assumptions behind them.
Picking the emission-factor source
If more than one factor set could be used, identify the source chosen, note any site- or country-specific differences, and explain why that source was preferred.
Setting the calculation method and tool version
State the standards, assumptions, and calculation tools used, including the version or model set, so another preparer could understand how the numbers were built.
Handling very small amounts and rounding
Agree a rounding rule before finalising the figures, apply it consistently across pollutants and sites, and make sure the rounded totals still reconcile to the underlying data.
Protecting sensitive site-level information
If detailed figures could identify a small site, team, or process, aggregate the data to a level that protects privacy while still showing the relevant emission category and explain the aggregation choice.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — manufacturing
*Synthetic example only.* We estimated our annual air releases where site meters did not provide a direct reading, using production volumes, fuel use and lab test data as the starting point. Our significant releases were nitrogen oxides at 42.0 tonnes, sulphur oxides at 6.0 tonnes and particulate matter at 1.8 tonnes; the figures were built from emission factors taken from supplier technical sheets, national inventory guidance and equipment manuals, with activity data checked against maintenance logs and utility invoices. - We used a mass-balance approach for one process line and a factor-based method for the rest, with conversion steps and spreadsheet checks documented in our internal calculation workbook. - The estimates were applied only where no default site figure was available, and each value was rounded to one decimal place after the underlying calculations were completed.
Illustrative only: shows how a reporter can explain which air pollutants were material, how the numbers were derived, what sources supplied the factors, and what methods and assumptions supported any estimates.
Illustrative (synthetic) example — food processing
*Synthetic example only.* For the year, we reported the main air releases from our boilers, ovens and refrigeration systems, using direct measurements where available and estimates where plant data were incomplete. Our significant releases were carbon dioxide at 1,260 tonnes, methane at 18 tonnes and ammonia at 4 tonnes; the emission factors came from government conversion tables, manufacturer data and peer-reviewed technical references, then were applied in our carbon-accounting spreadsheet. - Where a default plant figure was missing, we estimated from fuel purchase records, operating hours and refrigerant top-up logs, with engineering judgement used only to fill gaps that could not be measured directly. - The calculation basis, assumptions, unit conversions and review steps were recorded in our internal methodology note, and the final values were reconciled to utility bills and maintenance records before reporting.
Illustrative only: shows a second plausible reporter using a different mix of air pollutants, with a clear explanation of estimation basis, factor sources, and the calculation approach used to produce the disclosed figures.
Company reports
How companies report GRI 305-7
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
GeelongPort
Water Transportation — Ports and Services · Australia · 2025
GeelongPort’s Sustainability Report 2025 provides specific data on emissions, including nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions on page 87, and reports a Scope 2 greenhouse gas emission reduction of 1692.31 tonnes of CO2 due to the BREP implementation on page 75. Additional references to greenhouse gas emissions intensity and Scope 3 emissions data appear on pages 76, 86, and 90, indicating some coverage of emissions metrics and assurance activities. However, the report lacks clear narrative explanations or methodological details for these emissions data, as no quotable evidence was found for narrative or methodology sections.
Globalvia
Ground Transportation — Highways and Railtracks · Spain · 2025
Globalvia’s 2025 Sustainability Report provides detailed coverage of its greenhouse gas (GHG) emissions, including Scope 1, 2, and 3 emissions, with specific data presented on pages 48, 50, 99, and 118. The report includes quantitative values for direct (Scope 1) emissions, showing a decrease from 2,551 tCO2eq in 2023 to 1,896 tCO2eq in 2025 (p.50), and references the use of the GHG Protocol for calculating its carbon footprint (p.48). However, the report lacks clear narrative or methodological explanations for these disclosures, as no quotable evidence on methodology or narrative context was found.
ASE Technology Holding Co., Ltd.
Semiconductors · Taiwan · 2024
ASE Technology Holding Co., Ltd.'s 2024 CSR Report provides specific data on environmental impacts, including reductions in air pollution, waste, water resource consumption, and water pollution (p.36), as well as detailed greenhouse gas emissions figures covering Scope 2 and indirect emissions totaling 144 tCO2e (p.243). The report also quantifies emissions from purchased goods and services at nearly 15 million tCO2e using the SimaPro tool (p.127). However, the report lacks clear narrative or methodological explanations regarding emissions calculation or reduction strategies, and no information was found on certain narrative items or methodologies (no page).
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Check your understanding
Scenarios to work through
A facilities team has measured stack emissions for two boilers and used a published factor set for a third unit because no site-specific default was available. The draft note also lists the pollutants it treats as material for the year.
QHave you explained both how the estimate was built where default figures were missing, and which air pollutants you are treating as material?
Reveal model answer →Hide answer ↑Yes. The write-up should show the basis used for any estimated figures where no default value was available, and it should name the air-emission categories the organisation has treated as significant, together with the emissions themselves.
Why this matters · When estimates replace missing defaults, explain the basis clearly and identify the material air pollutants you are reporting.
An operations manager has given the reporting team a spreadsheet of annual emissions, but the only note on the calculation is “industry database used”. The team also has a separate memo describing the plant, fuel mix, and conversion steps.
QWhat extra detail do you need before you can finalise the disclosure?
Reveal model answer →Hide answer ↑You need the source of the emission factors, plus the methods, assumptions, and any calculation tools used to turn activity data into the reported figures. A vague reference to an external database is not enough on its own.
Why this matters · Readers should be able to trace the factor source and the calculation approach, not just see a label for the dataset.
A site reports nitrogen oxides and sulfur oxides from combustion equipment, but it also has a small release of another pollutant from a process vent. The team is unsure whether to include that third pollutant because it is not one of the main combustion gases.
QShould the disclosure stay limited to the two combustion-related pollutants, or also cover the other material release?
Reveal model answer →Hide answer ↑It should cover all air emissions the organisation has judged to be significant, not only the two named combustion-related pollutants. If the third release is material, it belongs in the disclosure as well.
Why this matters · The scope is broader than the headline pollutants and should reflect all material air emissions.
A preparer has drafted a narrative that says the company used a recognised calculation package and a set of internal assumptions, but it does not say which assumptions were applied to which source. The same draft also omits any explanation of how estimated values were derived for one furnace.
QCan this be signed off as it stands, or does it need more detail?
Reveal model answer →Hide answer ↑It needs more detail. The disclosure should identify the standards or methods used, the assumptions applied, the tools used, and the basis for any estimates where default figures were unavailable, so a reviewer can understand how the numbers were produced.
Why this matters · A usable disclosure shows the full calculation trail, including assumptions and the basis for estimates.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
How do I use the GRI 305-7 page to draft the disclosure from scratch?+−
Start with the plain-language explainer, then work through the step-by-step preparation section, the datapoints to prepare, and the draft-output section. The page is designed to help you turn source data into a draft narrative, visual, and content-index line.
What data do I need to collect for GRI 305-7 before I can write the disclosure?+−
The page says to prepare five datapoints: estimation basis, emission categories, significant emissions, emission factor source, and calculation method. Use those as your minimum data checklist before drafting.
How should I decide the scope and methodology for the GRI 305-7 emissions disclosure?+−
Use the page’s preparation section and the listed datapoints to define what emissions categories are in scope, what calculation method you used, and what estimation basis applies. The page is set up to help you document those choices clearly for the disclosure.
Who should own the GRI 305-7 data collection and sign-off in practice?+−
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can explain the source data, method, and evidence. Use the workbook to assign tasks and track what each owner needs to provide.
What should I put in the evidence pack for GRI 305-7 assurance readiness?+−
The page includes an evidence pack with five items to support assurance readiness, alongside five assurance claims to verify. Build the pack around the source data, method, emission factor source, and other evidence needed to show how the figures were prepared.
What are the common mistakes to avoid when reporting GRI 305-7 emissions?+−
The page lists common reporting gaps and mistakes, so use that section as a pre-submission check. It is especially useful for spotting missing methodology detail, weak evidence, or incomplete data before the draft is finalised.
How do I use the Prep & Assurance workbook for GRI 305-7?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to support preparation and assurance readiness. Use it to organise the required datapoints, evidence, and review steps before drafting the disclosure.
What can I take from the synthetic example disclosure for GRI 305-7?+−
The page includes synthetic illustrative examples, including a quantitative table, to show how the disclosure can be presented. Treat them as formatting and drafting aids only, and make sure any real figures in your own draft are internally consistent.
How do I turn the GRI 305-7 data into a draft narrative and content-index line?+−
The draft-output section gives visualisation ideas, narrative starters, and a GRI content-index line to help you convert prepared data into report text. Use those prompts to build a concise draft that matches your evidence pack and calculation method.
Can I reuse my GRI 305-7 emissions data for ESRS E1 (Climate Change)?+−
The page notes ESRS E1 (Climate Change) as the closest correspondence, so the same underlying data may be reusable across both frameworks. The page does not say the requirements are identical, so you still need to check the other framework separately.
What is the printable Library Card in the GRI 305-7 download centre for?+−
The Download Centre includes a printable Library Card in PDF format alongside the workbook. It is there as a practical companion to the page content, so you can keep the key points and preparation steps to hand while drafting.
More questions this page can help with
GRI 305-7 emissions disclosure checklist for sustainability managersGRI 305-7 what data do I need for the workbook and evidence packGRI 305-7 how to document emission factor source and calculation methodGRI 305-7 assurance claims and evidence pack questionsGRI 305-7 common reporting gaps and mistakes to check before submissionGRI 305-7 synthetic example disclosure table and narrative startersGRI 305-7 draft output content index line and visualisation ideasGRI 305-7 closest ESRS E1 correspondence can data be reusedGRI 305-7 who should own emissions data collection and reviewGRI 305-7 how to prepare for assurance using the workbook
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