Disclosure focus
This disclosure asks an organisation to report its total gross greenhouse gas emissions in absolute terms, rather than as an intensity measure. In practice, that means showing the full amount of emissions generated before any offsets or removals are considered, so readers can see the scale of the organisation’s climate impact.
The practical focus is on completeness and consistency of coverage. Organisations should think about whether the figure covers all relevant operations, entities and activities in scope, rather than only selected sites or headline locations, so the reported number reflects the organisation as a whole.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official IFRS 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 s2-29-a-i sub-elements (LRA working checklist)
Set the boundary used for the emissions calculation.
Report direct emissions from sources the organisation controls.
Report indirect emissions from purchased energy.
Report other indirect emissions across the value chain.
Show the total emissions before any offsets or removals.
How to prepare it
1Set the calculation boundary first. Be clear about which parts of the business, sites, activities and time period are included in the emissions figure, so the same boundary is used consistently across all the numbers you report.
2Decide what will count in each emissions bucket. Separate direct emissions, purchased energy emissions and value-chain emissions into distinct working files, and make sure each source is assigned to the right category before you total anything.
3Gather the underlying support for every figure. Keep the activity data, emission factors, meter reads, invoices, system extracts or other source records that back each emissions amount, so the reported numbers can be traced back to evidence.
4Build the reported outputs from the evidence. Prepare the individual emissions amounts and the overall gross total in tonnes of CO2e, using the same calculation basis throughout and checking that the total is assembled from the component figures you have collected.
5Record any exclusions, estimation choices or boundary changes. If something is left out, treated differently or updated from the prior approach, note what changed, why it changed and how that affects comparability.
6Check the draft against the source material before sign-off. Reconcile the final figures and boundary notes to the supporting records and the official reporting source, so the published disclosure matches the evidence and the intended calculation approach.
Request the data
Request the emissions totals and working papers from EHS / Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What are the organisation’s gross greenhouse gas totals for the reporting period, split by direct, purchased energy, and other value-chain sources, and what calculation perimeter was used?
Use your organisation’s own terms first, then map them to the reporting labels. For example, ask for your carbon inventory, emissions workbook, or footprint pack if that is how the team talks internally; only translate into the reporting labels when you prepare the disclosure pack. Check the official source before sign-off.
Weak request
Please send the Scope 1, Scope 2, Scope 3 and total gross emissions data for the disclosure.
Why it fails: It uses reporting labels only, which may not match how the owner stores or tracks the data. It does not ask for the perimeter, source files, assumptions, exclusions, or review evidence needed to understand what sits behind the totals.
Better request
Please send the latest carbon inventory pack for [reporting period] for [entity/group name]. We need the perimeter used, the totals for direct emissions, purchased energy emissions, and other value-chain emissions, plus the gross total in tCO2e, together with the workbook/export, assumptions, exclusions, estimates, and any review note. Use your team’s usual labels first, then add a short mapping to the reporting labels.
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 boundary used for the figures, explain how each emissions source was defined for the calculation, and note that the totals combine the included source categories on that basis.
Context note
Explain what the figures show in practice by linking the boundary to the reported totals and clarifying how the direct, energy-related and value-chain amounts sit within the overall emissions picture.
Fluctuation statement
If any figure moved materially, describe the main operational or boundary-related drivers behind the change and note whether the shift came from one source category or across the full emissions set.
Content index entry
s2-29-a-i Absolute gross greenhouse gas emissions — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The request goes to a sustainability contact who does not hold the source records, so the team gets a polished summary instead of the operational data.
Framework language first
People ask for the figures using disclosure labels rather than the business’s own terms, and the data owner cannot map the request to their ledger, utility or travel records.
Unclear boundary
No one states which sites, entities or activities sit inside the calculation, so different teams pull different populations and the numbers cannot be reconciled.
Wrong period basis
The team mixes a reporting window with a different cut-off date, so some records belong to the period being reported while others do not.
Mixed counting basis
One source is captured on one measurement basis and another on a different basis, then both are added together as if they were directly comparable.
Source labels lost
Original file names, account codes or system tags are stripped out during collation, making it impossible to trace each figure back to where it came from.
Populations merged too early
Emissions from separate business units or activity types are combined before checking whether they should stay distinct, which hides differences that matter for the final roll-up.
Missing evidence trail
The team stores the numbers without the supporting extracts, dates, version notes and approver details, so no one can show how the dataset was assembled.
No sign-off record
The final pack is circulated without a named reviewer or approval step, leaving no clear trail of who checked the data before it moved forward.
Where judgement is often needed
Set the reporting boundary after acquisitions and disposals
Explain whether the year includes only the businesses you controlled for the full period or also newly bought or sold operations, and state the cut-off date and any restatement approach you used.
Choose one emissions rulebook where local practice differs
If sites in different countries use different local calculation methods, pick a single basis for the group total, describe where local methods were converted or replaced, and note any material exceptions.
Decide how to treat sites or teams near the boundary
State how you handled assets, activities, contractors, leased locations, or joint arrangements that sit close to your operational boundary, and explain the inclusion or exclusion rule you applied.
Fix the period basis before combining data
Make clear whether figures are built from the financial year, a calendar year, or another period, and explain any alignment steps used when source data covers different dates.
Separate measured data from estimates
Disclose which figures came from direct readings or invoices and which were modelled or extrapolated, together with the main assumptions and any material gaps filled by estimation.
State how you treated incomplete or late data
If some locations or suppliers had missing information, explain the fallback method used, the share of the total it affected, and whether later updates will change the reported numbers.
Explain how you avoided double counting across business units
Where the same activity could appear in more than one team, site, or reporting stream, describe the control you used to keep it in one place only and how overlaps were removed.
Show the rounding rule used for the totals
Tell readers whether you rounded each line first or only rounded the final totals, and make sure the component figures still reconcile to the reported overall number.
Aggregate enough to protect sensitive location data
If disclosing by site would reveal commercially sensitive or personal information, explain the level at which you grouped the data and confirm that the grouped figures still cover the full perimeter.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — manufacturing
We have set the reporting boundary to cover the operations and value-chain activities included in our group’s climate inventory for the year. For this manufacturing example, our direct emissions were **12,400 tCO2e**, our purchased-energy emissions were **8,600 tCO2e**, our wider value-chain emissions were **79,000 tCO2e**, and our combined gross emissions came to **100,000 tCO2e**. - The figures are shown for the same boundary used in our climate reporting. - The total is the sum of the three emissions categories above.
Illustrative only: shows how a reporter might describe the boundary used for its emissions inventory and present the three emissions categories alongside the overall gross total, with internally consistent figures.
Illustrative (synthetic) example — retail
We report emissions using the perimeter applied to our annual climate inventory, which covers the activities included in this retail example. On that basis, our own operations produced **3,200 tCO2e**, energy bought for use in our sites added **5,100 tCO2e**, other value-chain sources contributed **21,700 tCO2e**, and our gross emissions were **30,000 tCO2e**. - The same boundary is used for all four figures. - The gross figure equals the three parts added together.
Illustrative only: shows a second plausible reporter using a different sector and a different set of internally consistent emissions figures, while keeping the same boundary concept and total logic.
How companies report s2-29-a-i
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Enel Chile S.A.
Electric Utilities / IPP / Energy Traders · Chile · 2025
Enel Chile S.A.'s 2025 Integrated Annual Report provides partial information on greenhouse gas emissions, including scope 1 emissions from thermal generation reported as 2,859 thousand tCO2eq on page 194 and a total carbon footprint combining scope 1, 2, and 3 emissions of 4,956.7 thousand tCO2eq on page 195. The report also mentions scope 1 emissions intensity at 134.5 gCO2eq/kWh (p.195) and states that 100% of scope 1 gross emissions are covered by emission limitation regulations (p.352). However, the report lacks clear, quotable evidence for the calculation perimeter and specific scope 1, 2, and 3 emissions in tonnes CO2e, making some aspects of the disclosure unclear or not found.
SITC International Holdings Company Limited
Water Transportation · Hong Kong · 2025
SITC International Holdings Company Limited’s 2025 Environmental, Social and Governance Report provides a clear disclosure of Scope 1 greenhouse gas emissions, reporting specific CO2e tonnage figures on page 76. However, the report offers only related context without a clear, quantified disclosure for Scope 2 emissions on page 77 and Scope 3 emissions on page 81. Additionally, the total gross emissions are mentioned in context on page 185 but lack a definitive, consolidated figure. The calculation perimeter or methodology for these emissions is not clearly documented in the report.
Empresas CMPC S.A.
Forest and Paper Products · Chile · 2024
Empresas CMPC S.A.'s Integrated Report 2024 provides specific data on Scope 1 greenhouse gas emissions, reporting values such as 271,445 tonnes CO2e on page 237 and detailed figures on pages 136 and 241. Scope 2 emissions are also disclosed, with a reported value of 7.54 tonnes CO2e on page 137. However, the report does not clearly disclose Scope 3 emissions, and the total gross emissions figure remains unclear despite related context on page 235. Additionally, there is no quotable evidence regarding the calculation perimeter methodology.
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Scenarios to work through
A group has measured emissions for its UK operations and overseas sites, but the draft table only shows the combined figure and the team is unsure whether to split out the three source categories. The underlying working papers do distinguish direct fuel use, purchased energy, and other value-chain emissions.
QShould the disclosure be built from a perimeter note plus separate figures for the three source categories and the overall total, rather than only one combined number?
Reveal model answer →Hide answer ↑Yes. For this item, the preparer should present the boundary used for the calculation and then show the three source buckets separately, alongside the overall gross figure. A single blended number would not let a reader see how the total was assembled from the different emission sources.
Why this matters · Give the calculation boundary and the three source amounts, then show the combined gross figure as a separate line.
A preparer has finalised the emissions workbook and finds that the total gross figure is 18,400 tCO2e. The source lines are 2,900 tCO2e for direct fuel use, 4,100 tCO2e for purchased energy, and 11,400 tCO2e for other value-chain emissions, which add exactly to the total.
QIs it acceptable to report the total if it is not the sum of the three source lines, or should the preparer check the arithmetic before sign-off?
Reveal model answer →Hide answer ↑The preparer should check the arithmetic before sign-off. The total gross amount needs to be consistent with the three source lines, because the reader should be able to trace the overall figure back to the component amounts. In this example, the numbers are internally consistent because 2,900 + 4,100 + 11,400 equals 18,400 tCO2e.
Why this matters · The overall figure should reconcile to the component amounts in the same reporting set.
A company has used a market-based method for purchased electricity in its internal reporting, but the disclosure pack also includes location-based results in a separate appendix. The reporting team is unsure which set belongs in this item.
QWhich set of numbers should be used for this disclosure, and how should the preparer avoid mixing methods in the same line items?
Reveal model answer →Hide answer ↑Use one clearly defined calculation basis for the disclosure and keep the boundary note aligned to that basis. The line items should not mix figures drawn from different methods, because that would make the gross total hard to interpret. If another method is shown elsewhere, it should be kept separate and clearly distinguished from the figures used here.
Why this matters · Keep one calculation basis for the disclosed set and do not blend different methods within the same figures.
A preparer has a draft that lists Scope 1 and Scope 2 amounts, but Scope 3 is still being estimated and the team wants to publish the first two lines now, leaving the third line blank for later. The total gross figure has not yet been finalised.
QCan the disclosure be signed off with one source category missing, or does the preparer need to wait until all three source amounts and the total are ready?
Reveal model answer →Hide answer ↑The preparer should wait until all three source amounts and the total are ready. This item is meant to show the full gross picture, so leaving one source line blank would make the disclosure incomplete and the total impossible to assess properly. The boundary note should also be ready at the same time so the reader understands what is included.
Why this matters · Do not sign off until the boundary, all three source amounts, and the total are complete and aligned.
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 prepare disclosure s2-29-a-i in practice using this page?+−
Start with the plain-language explainer, then work through the step-by-step preparation section and the datapoints to prepare. The page is designed to help you move from scoping and data collection to a draft disclosure and an assurance-ready pack.
What data do I need to collect for s2-29-a-i?+−
The page says to prepare reporting boundary, direct emissions total, purchased energy emissions, value chain emissions and gross emissions total. Use those datapoints as the core dataset before you draft the disclosure.
How should I set the reporting boundary for s2-29-a-i?+−
The page includes reporting boundary as one of the datapoints to prepare, so it should be defined before you finalise the emissions figures. The workbook and step-by-step section are the best place to organise that boundary and keep it consistent.
Who should own the data for s2-29-a-i in my organisation?+−
The page does not assign roles, but it is set up for a sustainability manager, HR or data owner, or assurance reviewer to use in practice. In a real workflow, the owner should be the person who can explain the source data, boundary and evidence for each datapoint.
What evidence should I keep for assurance on s2-29-a-i?+−
The page includes an evidence pack with five items and also lists six assurance claims to verify using claim, risk and evidence. Use those sections to build a file that shows how each figure was prepared and checked.
What are the common mistakes to avoid when drafting s2-29-a-i?+−
The page has a section on common reporting gaps and mistakes, so it is meant to help you spot issues before you publish. A practical use is to compare your draft against the listed gaps and make sure the boundary, totals and supporting evidence line up.
How do I use the Prep & Assurance workbook for s2-29-a-i?+−
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 checks before turning the information into a draft.
Can I use the synthetic example disclosure for s2-29-a-i as a template?+−
Yes, as a drafting aid only. The page includes synthetic illustrative example disclosures with a quantitative table, so you can see how the data may be presented, but it should be adapted to your own numbers and boundary.
How do I turn the s2-29-a-i data into a draft disclosure?+−
The page has a draft-output section with visualisation ideas, narrative starters and a content-index line. Use those to shape the final wording and layout once your data and evidence pack are complete.
Is there a cross-framework link I can reuse for s2-29-a-i work?+−
Yes. The page notes ESRS E1 (Climate Change) as the closest correspondence, so data gathered for this page may be reusable across workstreams, but the page does not say the requirements are identical.
More questions this page can help with
What does the plain-language explainer for s2-29-a-i help me understand before I start?Which five datapoints are listed on the s2-29-a-i page?How do I check whether my gross emissions total is built consistently from the other figures?What should I include in the evidence pack for s2-29-a-i assurance readiness?How do the six assurance claims on the page help me test my draft?What kinds of reporting gaps or mistakes does the s2-29-a-i page warn about?How can the narrative starters on the s2-29-a-i page help me write the disclosure?What is the content-index line on the s2-29-a-i draft-output section for?How should I use the printable Library Card PDF for s2-29-a-i?Can I use the from company reports table to see how others disclose s2-29-a-i?How do I use the synthetic quantitative table without copying the example numbers?What can I reuse from s2-29-a-i work if I am also preparing ESRS E1 climate reporting?
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