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Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
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GRI 305: Emissions·Disclosure GRI 305-3
Other indirect (Scope 3) 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Disclosure 305-3 has been superseded by Disclosure 102-7 Scope 3 GHG emissions in GRI 102: Climate Change 2025. GRI 102 applies to reports or other materials published on or after 1 January 2027. Use this page when preparing information under GRI 305-3 and consult GRI 102-7 when preparing reporting to be published from that date.
Passeport publié
Dernière révision le 2026-08-03
Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Norme
GRI 305: Emissions
Disclosure GRI 305-3 · 2016
Dernière révision
2026-08-03
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Pour préparer cette information
Objet de l’information
This disclosure requires an organisation to report its gross other indirect (Scope 3) GHG emissions. These emissions are a consequence of the organisation’s activities but occur at sources that it does not own or control, excluding energy indirect Scope 2 emissions. They can arise across both the upstream and downstream value chain.
The disclosure requires the organisation to identify the Scope 3 categories and activities included in the calculation and to explain the calculation basis. Clearly documenting exclusions and data gaps is an LRA preparation recommendation that can help readers understand the coverage, but it is not an additional datapoint expressly required by Disclosure 305-3.
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 |
|---|---|---|---|
| Gross Scope 3 GHG 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 scope 3 ghg emissions. | Climate / Environment / Sustainability Reporting |
| Included Scope 3 categories and activities | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting included scope 3 categories and activities. | 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 |
| Biogenic CO2 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 biogenic co2 emissions. | 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 |
| Calculation basis, assumptions and tools | 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 basis, assumptions and tools. | Climate / Environment / Sustainability Reporting |
| Documented exclusions and data gaps | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting documented exclusions and data gaps. | Climate / Environment / Sustainability Reporting |
＋ Afficher les sous-éléments de GRI 305-3 (liste de travail 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.
Comment le préparer
This disclosure requires an organisation to report its gross other indirect (Scope 3) GHG emissions. These emissions are a consequence of the organisation’s activities but occur at sources that it does not own or control, excluding energy indirect Scope 2 emissions. They can arise across both the upstream and downstream value chain.
Collect and reconcile the records for: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps.
Apply Disclosure 305-3 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 305-3: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps. 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 305-3: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps. 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 requires the organisation to identify the Scope 3 categories and activities included in the calculation and to explain the calculation basis. Clearly documenting exclusions and data gaps is an LRA preparation recommendation that can help readers understand the coverage, but it is not an additional datapoint expressly required by Disclosure 305-3.
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
Outils de préparation professionnels pour GRI 305-3 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| Gross Scope 3 GHG emissions is reported accurately and completely. | The response omits, misclassifies or overstates gross scope 3 ghg emissions. | Approved source records, calculation files and review evidence supporting gross scope 3 ghg emissions. |
| Included Scope 3 categories and activities is reported accurately and completely. | The response omits, misclassifies or overstates included scope 3 categories and activities. | Approved source records, calculation files and review evidence supporting included scope 3 categories and activities. |
| 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. |
| Biogenic CO2 emissions is reported accurately and completely. | The response omits, misclassifies or overstates biogenic co2 emissions. | Approved source records, calculation files and review evidence supporting biogenic co2 emissions. |
| 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. |
| Calculation basis, assumptions and tools is reported accurately and completely. | The response omits, misclassifies or overstates calculation basis, assumptions and tools. | Approved source records, calculation files and review evidence supporting calculation basis, assumptions and tools. |
| Documented exclusions and data gaps is reported accurately and completely. | The response omits, misclassifies or overstates documented exclusions and data gaps. | Approved source records, calculation files and review evidence supporting documented exclusions and data gaps. |
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.
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Références au référentiel
Exigences GRI applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
GRI
GRI 305-3
au sein de GRI 305 : Emissions
Connexes et exploration
Direct (Scope 1) GHG emissions → FicheEnergy indirect (Scope 2) 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 →
Aller plus loin · GRI 305-3
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Comment cette bibliothèque est construite
312 rapports publiés indexés
63 171 pages avec citations au niveau de la page
272 fiches disclosure conçues par des praticiens
/fr/knowledge-hub/disclosure-cards/gri-305-3/
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