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GRI 305: Emissions·Disclosure GRI 305-1

Remplacée par GRI 102 en 2027

Retirée pour les périodes de reporting commençant le 1er janvier 2027 ou après, date d’entrée en vigueur de GRI 102.

Direct (Scope 1) GHG emissions

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Statut juridique

Disclosure 305-1 has been superseded by Disclosure 102-5 Scope 1 GHG emissions in GRI 102: Climate Change 2025.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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Formateur mondial certifié GRI et ISSB-IFRS S1 & S2 · PhD, University of Cambridge · expert ESG-AI Plus de 15 ans d’expérience en matière d’informations publiées par des entreprises du FTSE 100 et du Fortune Global 500 Canary Wharf, Londres Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative LinkedIn

Norme

GRI 305: Emissions

Disclosure GRI 305-1 · 2016

En vigueur

2018-07-01

Source officielle : Ouvrir ↗

Dernière révision

2026-08-03

Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Pour préparer cette information
9LRA preparation fields 9affirmations à vérifier 9domaines de preuve 3exemples de rapports

Objet de l’information

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.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Avant de commencer

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Préparation

Informations clés à préparer

Champ à préparer Ce qu’il faut recueillir Indice de preuve 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
＋ Afficher les sous-éléments de GRI 305-1 (liste de travail LRA)

Comment le préparer

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.

Demander les données

Request the disclosure evidence

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

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.

Meilleure demande

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.

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

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.

Note de contexte

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.

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Outils et formulaires de préparation

Des outils professionnels de préparation pour GRI 305-1 — gratuits avec une adresse e-mail vérifiée. Saisissez une fois le code que nous vous envoyons et utilisez les téléchargements, les liens vers les rapports et l’assistant IA du Knowledge Hub pendant 24 heures.

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01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧ 02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧ 03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧

Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
(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.

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

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.

Rapports d’entreprises

Comment les entreprises publient GRI 305-1 en pratique

Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.

Rapports réels publiés
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 ↗
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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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Exigences GRI applicables et informations connexes

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GRI

GRI 305-1

au sein de GRI 305 : Emissions

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Guides that settle this question

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Connexes et exploration

Energy indirect (Scope 2) GHG emissions → FicheOther indirect (Scope 3) GHG emissions → FicheGHG emissions intensity → FicheReduction of GHG emissions → FicheEmissions of ozone-depleting substances (ODS) → Fiche Parcourir toutes les informations →

Plus dans GRI 305 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →

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Comment cette bibliothèque est construite 1 211 rapports publiés indexés 315 012 pages avec citations au niveau de la page 272 fiches disclosure conçues par des praticiens
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