GRI 305 — Direct (Scope 1) GHG emissions

Objet de l’information

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.

Préparer

Que rassembler avant de rédiger

Cochez chaque champ à l'arrivée des preuves. Les responsables sont les équipes qui détiennent habituellement les fichiers sources.

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

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

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

Point de vigilance 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.

Éléments probants GHG inventory methodology and gas-by-gas calculation mapping.

Point de vigilance 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.

Éléments probants Biogenic-emissions schedule and reconciliation to the GHG inventory.

Point de vigilance 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.

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

Point de vigilance 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.

Éléments probants Archived base-year inventory and reconciliation workbook.

Point de vigilance 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.

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

Point de vigilance 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.

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

Point de vigilance 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.

Éléments probants GHG boundary policy, entity mapping and consolidation worksheet.

Point de vigilance 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.

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

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

Avant de commencer

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?

＋ 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

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

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.

Centre de téléchargement

Outils et formulaires de préparation

Téléchargez les outils de préparation pour GRI 305-1 pendant 24 heures après confirmation gratuite de votre adresse e-mail. Les liens vers les rapports sources restent publics.

Gratuit · Accès par e-mail

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 ↧

Vérifier

Pour chaque affirmation, vérifiez les preuves

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

Dossier de preuves à préparer

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.

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 réels

How 3 companies report it

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.

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.

Champ	Yuanta Financial Holding Co., Ltd.	SQM / Sociedad Química y Minera de Chile	Snam S.p.A.
(a) gross Scope 1 emissions, tCO2e	Non trouvé	Non trouvé	Non trouvé
(b) gases included	Partiel	Partiel	Partiel
(c) biogenic CO2, separately	Non trouvé	Non trouvé	Non trouvé
(d-i) base year	Non trouvé	Non trouvé	Non trouvé
(d-ii) base year emissions	Non trouvé	Non trouvé	Non trouvé
(d-iii) rationale and recalculation context	Partiel	Partiel	Partiel
(e) emission-factor and GWP sources	Non trouvé	Non trouvé	Non trouvé
(f) consolidation approach	Partiel	Partiel	Partiel
(g) standards, methodologies and assumptions	Partiel	Partiel	Partiel

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Références au référentiel

Exigences GRI applicables et informations connexes

GRI

GRI 305-1

au sein de GRI 305 : Emissions

Ouvrir la source officielle →

Guides that settle this question

Assurance limitée sur certains indicateurs GRI par rapport à l’assurance de l’ensemble du rapport →

Connexes et exploration

Energy indirect (Scope 2) GHG emissions → Fiche Other indirect (Scope 3) GHG emissions → Fiche GHG emissions intensity → Fiche Reduction of GHG emissions → Fiche Emissions of ozone-depleting substances (ODS) → Fiche Parcourir toutes les informations →

Plus dans GRI 305 →Parcourir le catalogue complet →Rechercher dans toutes les informations →

Comment cette bibliothèque est construite 1 211 rapports publiés indexés 315 012 pages avec citations au niveau de la page 272 fiches publiées dans le catalogue actif

	Rapport A	Rapport B	Rapport C
Point de donnée 1	✓ p.213	peu clair	✓ p.87
Point de donnée 2	✓ p.214	—	✓ p.90

Direct (Scope 1) GHG emissions

Que rassembler avant de rédiger

(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