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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 305-4
GHG emissions intensity
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Disclosure 305-4 has been superseded by Disclosure 102-8 GHG emissions intensity in GRI 102: Climate Change 2025. GRI 102 is required for climate change reporting published on or after 1 January 2027, with earlier adoption encouraged. Use this page when preparing information under GRI 305-4 and consult GRI 102-8 when preparing for early adoption or reporting 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 305-4 · 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 GHG emissions intensity ratio, calculated by dividing its absolute GHG emissions by an organisation-specific metric. The organisation must identify the denominator, the GHG emission scopes included in the ratio, and the gases included in the calculation.
The numerator must be the absolute GHG emissions included in the calculation, and the denominator must be an organisation-specific activity, output, size, workforce or monetary metric. The disclosure must state whether the numerator includes Scope 1, Scope 2, Scope 3, or a permitted combination of scopes. Scope 1 and Scope 2 can be combined, but any Scope 3 intensity ratio must be reported separately. Additional ratios by business unit, facility, country, source or activity can be provided where they improve transparency or comparability.
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 |
|---|---|---|---|
| GHG emissions intensity ratio | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting ghg emissions intensity ratio. | Climate / Environment / Sustainability Reporting |
| Absolute-emissions numerator | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting absolute-emissions numerator. | Climate / Environment / Sustainability Reporting |
| Organisation-specific denominator | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting organisation-specific denominator. | Climate / Environment / Sustainability Reporting |
| Included GHG scopes | 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 ghg scopes. | Climate / Environment / Sustainability Reporting |
| Included gases | 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 gases. | Climate / Environment / Sustainability Reporting |
| Separate Scope 3 intensity ratio | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting separate scope 3 intensity ratio. | Climate / Environment / Sustainability Reporting |
＋ Afficher les sous-éléments de GRI 305-4 (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.
Comment le préparer
This disclosure requires an organisation to report its GHG emissions intensity ratio, calculated by dividing its absolute GHG emissions by an organisation-specific metric. The organisation must identify the denominator, the GHG emission scopes included in the ratio, and the gases included in the calculation.
Collect and reconcile the records for: GHG emissions intensity ratio; Absolute-emissions numerator; Organisation-specific denominator; Included GHG scopes; Included gases; Separate Scope 3 intensity ratio.
Apply Disclosure 305-4 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 305-4: GHG emissions intensity ratio; Absolute-emissions numerator; Organisation-specific denominator; Included GHG scopes; Included gases; Separate Scope 3 intensity ratio. 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 305-4: GHG emissions intensity ratio; Absolute-emissions numerator; Organisation-specific denominator; Included GHG scopes; Included gases; Separate Scope 3 intensity ratio. 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 numerator must be the absolute GHG emissions included in the calculation, and the denominator must be an organisation-specific activity, output, size, workforce or monetary metric. The disclosure must state whether the numerator includes Scope 1, Scope 2, Scope 3, or a permitted combination of scopes. Scope 1 and Scope 2 can be combined, but any Scope 3 intensity ratio must be reported separately. Additional ratios by business unit, facility, country, source or activity can be provided where they improve transparency or comparability.
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 305-4 — 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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02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧
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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| GHG emissions intensity ratio is reported accurately and completely. | The response omits, misclassifies or overstates ghg emissions intensity ratio. | Approved source records, calculation files and review evidence supporting ghg emissions intensity ratio. |
| Absolute-emissions numerator is reported accurately and completely. | The response omits, misclassifies or overstates absolute-emissions numerator. | Approved source records, calculation files and review evidence supporting absolute-emissions numerator. |
| Organisation-specific denominator is reported accurately and completely. | The response omits, misclassifies or overstates organisation-specific denominator. | Approved source records, calculation files and review evidence supporting organisation-specific denominator. |
| Included GHG scopes is reported accurately and completely. | The response omits, misclassifies or overstates included ghg scopes. | Approved source records, calculation files and review evidence supporting included ghg scopes. |
| Included gases is reported accurately and completely. | The response omits, misclassifies or overstates included gases. | Approved source records, calculation files and review evidence supporting included gases. |
| Separate Scope 3 intensity ratio is reported accurately and completely. | The response omits, misclassifies or overstates separate scope 3 intensity ratio. | Approved source records, calculation files and review evidence supporting separate scope 3 intensity ratio. |
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 305-4
au sein de GRI 305 : Emissions
Connexes et exploration
Direct (Scope 1) GHG emissions → FicheEnergy indirect (Scope 2) GHG emissions → FicheOther indirect (Scope 3) GHG emissions → 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 305-4
Apprenez à préparer cette information de bout en bout
This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.
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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-305-4/
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