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IFRS S2: Climate-related Disclosures·Paragraphs 29–a–i
Absolute gross greenhouse gas 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 IFRS.
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Norme
IFRS S2: Climate-related Disclosures
Paragraphs 29–a–i · 2024
Dernière révision
—
Support pédagogique LRA · Non publié ni approuvé par IFRS
Pour préparer cette information
Objet de l’information
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.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle IFRS.
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 |
|---|---|---|---|
| Reporting boundary | The organisational and activity boundary used for the emissions calculation, including which entities, sites, operations and time period are included. | Group reporting policy, consolidation notes, boundary memo, and the emissions inventory scope file. | Sustainability / Finance |
| Direct emissions total | The total greenhouse gas emissions from sources the organisation controls directly, expressed in carbon dioxide equivalent for the reporting period. | Fuel logs, meter data, fleet records, refrigerant records, calculation workbook, and the emissions source register. | Environment / Operations |
| Purchased energy emissions | The greenhouse gas emissions linked to purchased electricity, heat, steam or cooling used in the reporting period, expressed in carbon dioxide equivalent. | Utility bills, supplier statements, meter reads, contract data, calculation workbook, and the purchased-energy schedule. | Energy / Sustainability |
| Value chain emissions | The greenhouse gas emissions from upstream and downstream activities outside direct control that are included in the reporting boundary, expressed in carbon dioxide equivalent. | Supplier data, travel and logistics records, procurement spend files, estimation assumptions, and the scope 3 calculation model. | Procurement / Sustainability |
| Gross emissions total | The combined greenhouse gas emissions total before any offsets or removals, covering the full reporting boundary and period, expressed in carbon dioxide equivalent. | Consolidated emissions schedule, calculation workbook, source-category totals, and the final reporting pack. | Sustainability / Finance |
＋ Afficher les sous-éléments de s2-29-a-i (liste de travail LRA)
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.
Comment le préparer
Set 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.
Decide 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.
Gather 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.
Build 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.
Record 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.
Check 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.
Demander les données
Request the emissions totals and working papers from EHS / Operations
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
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.
Demande faible
Please send the Scope 1, Scope 2, Scope 3 and total gross emissions data for the disclosure.
Pourquoi elle échoue : 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.
Meilleure demande
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.
Modèle d’e-mail formel
Subject: Request for carbon inventory data and working papers for [reporting period] Hi [name/team], We are preparing the sustainability reporting pack for [reporting period] and need the latest emissions inventory and supporting working papers for [entity/group name]. Please send: - the calculation perimeter used for the inventory; - the totals for direct emissions, purchased energy emissions, and other value-chain emissions, all in tCO2e; - the combined gross total in tCO2e; - the source workbook or system extract used to build the figures; - the method notes, including any factor set, assumptions, exclusions, or estimates; - any review or sign-off evidence already available. Please use your team’s usual labels in the first instance, then include a short mapping to the reporting labels so we can prepare the disclosure pack. If helpful, a simple table is fine. Please send this by [date]. Check the official source before sign-off. Thanks, [preparer name]
Version courte pour Teams / Slack
Hi [name/team] — could you send the latest carbon inventory pack for [reporting period] for [entity/group name]? We need the perimeter used, the totals for direct, purchased energy, and other value-chain emissions, plus the gross total, source workbook/export, assumptions, exclusions, and any review note. Use your usual internal labels first, then add a quick mapping to the reporting labels. Thanks — [preparer name]
Exemples sectoriels
Manufacturing
Contexte. A plant-based group with fuel combustion, process emissions, purchased electricity, and logistics tracked in an environmental workbook.
Demande adaptée. Please send the latest emissions workbook for [reporting period] covering [sites/plants]. Include the perimeter used, the totals for site fuel, purchased power, logistics, and other tracked sources, plus the combined total in tCO2e, the source files, factor set, assumptions, and any exclusions or estimates.
Exemple de réponse. Prepared by: EHS analyst; Reporting period: FY2025; Entity/group boundary: 6 plants and head office; Calculation perimeter: boilers, ovens, forklifts, electricity, inbound logistics; Source system/workbook: Environmental workbook v7; Method basis: internal factor library v12; Assumptions: one site estimated from prior-month usage; Exclusions: none; Reviewer: EHS manager; Sign-off status: approved.
Financial services
Contexte. A services group with office energy, business travel, data centres, and leased vehicles tracked through facilities and travel systems.
Demande adaptée. Please send the latest footprint pack for [reporting period] covering [business unit/group]. Include the perimeter used, the totals for office energy, fleet/leased vehicles, travel, and other tracked sources, plus the combined total in tCO2e, the source extracts, assumptions, exclusions, and review evidence.
Exemple de réponse. Prepared by: Sustainability reporting lead; Reporting period: FY2025; Entity/group boundary: operating group only; Calculation perimeter: offices, data centres, leased vehicles, business travel; Source system/workbook: Facilities dashboard and travel export; Method basis: latest factor file; Assumptions: one travel month annualised; Exclusions: dormant office excluded; Reviewer: Finance controller; Sign-off status: pending final review.
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
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.
Note de contexte
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.
Déclaration sur les variations
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.
Entrée de l’index de contenu
s2-29-a-i Absolute gross greenhouse gas emissions — [location / page] / [notes]Centre de téléchargement
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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| We set the boundary for the figure by fixing the reporting year, the group of entities included, and the part of the value chain we treated as in-scope. | Assurer checks whether the boundary was chosen consistently, whether any exclusions were justified, and whether the same boundary was used across the related figures. | Boundary memo; consolidation list; scope mapping; methodology paper; sign-off showing the period, entity boundary and value-chain boundary used. |
| Where we used direct readings of gases, we converted them into carbon-dioxide equivalent using the warming values current at the reporting date from the latest available assessment. | Assurer probes whether the conversion factors were current, whether the correct assessment was used, and whether the conversion was applied consistently to all directly measured gases. | Conversion-factor source file; version/date of the assessment used; calculation workbook; review notes showing the conversion was applied to direct measurements. |
| Where we estimated emissions from activity data, we matched each input to a relevant factor and then converted the result into carbon-dioxide equivalent. | Assurer checks whether the factors were suitable for the activity, whether the chosen basis was documented, and whether the conversion to carbon-dioxide equivalent was done correctly. | Emission-factor library; factor selection rationale; activity data extracts; calculation sheets; evidence of review of factor applicability. |
| We prepared the disclosed emissions using the reporting period, the organisational boundary and the value-chain boundary we documented for the calculation. | Assurer probes whether the disclosed numbers align with the stated perimeter and whether any parts of the business or value chain were omitted without explanation. | Perimeter note; organisational chart or consolidation schedule; value-chain boundary analysis; reconciliation from source data to the disclosed totals. |
| For value-chain data drawn from different years, we used the timing basis allowed in our method and flagged any material events that happened in between. | Assurer checks whether the timing approach was permitted, whether the periods were mixed consistently, and whether important changes between dates were identified and explained. | Timing policy; source-data dates; bridge or adjustment schedule; narrative on intervening events; evidence of review of material changes. |
| We converted any directly measured gases in the same way across the related figures, using the current warming values at the reporting date. | Assurer probes whether the same conversion basis was used consistently and whether the date-specific factors were correct for the reporting period. | Calculation workbook; factor source and date; control checklist; reviewer sign-off. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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.
Lacunes fréquentes
Erreurs à éviter lors de la collecte des données
Wrong ownerThe 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 firstPeople 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 boundaryNo 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 basisThe 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 basisOne 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 lostOriginal 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 earlyEmissions 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 trailThe 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 recordThe final pack is circulated without a named reviewer or approval step, leaving no clear trail of who checked the data before it moved forward.
Là où un jugement professionnel est souvent nécessaire
Set the reporting boundary after acquisitions and disposalsExplain 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 differsIf 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 boundaryState 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 dataMake 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 estimatesDisclose 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 dataIf 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 unitsWhere 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 totalsTell 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 dataIf 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.
Exemples
Exemples illustratifs
Synthétiques, rédigés par LRA — ils ne proviennent ni d’un rapport d’entreprise ni du texte d’une norme.
Illustrative (synthetic) example — Manufacturing
We set out the boundary used for this emissions figure as our full consolidated group, covering operations we control and the value-chain activities we have included for the year ended 31 December 2025.
- Direct fuel and process emissions: 12,400 tCO2e.
- Purchased electricity and other energy emissions: 8,600 tCO2e.
- Other value-chain emissions: 79,000 tCO2e.
- Combined gross emissions: 100,000 tCO2e.
This example shows a simple narrative disclosure that identifies the reporting boundary and then gives the three emissions buckets plus the overall total. The figures are internally consistent because 12,400 + 8,600 + 79,000 = 100,000.
Illustrative (synthetic) example — Retail
For the year ended 31 March 2026, we measured emissions across our consolidated group and the related activities we chose to include in the reporting boundary.
- Emissions from our own sites and vehicles: 3,200 tCO2e.
- Emissions from bought-in power: 1,800 tCO2e.
- Emissions from the wider supply chain and downstream activities included in the boundary: 15,000 tCO2e.
- Total gross emissions for the period: 20,000 tCO2e.
This example uses different plain-language labels for the same required information, while still showing the boundary and the three component amounts that add up to the total. The arithmetic is consistent because 3,200 + 1,800 + 15,000 = 20,000.
Rapports d’entreprises
Comment les entreprises publient S2-29-a-i en pratique
Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.
Mowi ASA
Food Production — Animal Source · Norway · 2024
Mowi ASA’s 2024 Integrated Annual Report provides specific data on Scope 1 emissions, reporting 1,919 tonnes CO2e on page 172, and Scope 2 emissions, with figures detailed on page 79. The report also states total gross greenhouse gas emissions, including Scope 1, 2, and 3, as 2,477,798 tonnes CO2e on page 77. However, the report lacks clear information on the calculation perimeter for emissions and does not provide explicit data on Scope 3 emissions, with no quotable evidence found for these aspects.
TAQA (Abu Dhabi National Energy Company)
None · United Arab Emirates · 2024
TAQA's 2024 Integrated Report provides specific data on Scope 1 and Scope 2 greenhouse gas emissions, reporting 48.90 million tonnes of CO2e for Scope 1 and 0.28 million tonnes of CO2e for Scope 2 on page 272. However, the report does not include clear information on the calculation perimeter or methodology for these emissions, nor does it provide data on Scope 3 emissions or total gross emissions. These gaps limit the completeness of the emissions disclosure in the report.
WNC Corporation
Technology Hardware and Equipment · Taiwan · 2024
WNC Corporation’s 2024 Sustainability Report provides a clear disclosure of Scope 1 greenhouse gas emissions, reporting specific values in tonnes of CO2e on page 173. The report includes graphical context on Scope 1 and Scope 2 emissions on page 70 but does not clearly disclose total gross emissions or provide specific figures for Scope 2 or Scope 3 emissions. Additionally, there is no quotable evidence regarding the calculation perimeter or methodology for emissions reporting.
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Scénarios à travailler
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?
Afficher la réponse type →Masquer la réponse ↑
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.
Pourquoi c’est important · 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?
Afficher la réponse type →Masquer la réponse ↑
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.
Pourquoi c’est important · 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?
Afficher la réponse type →Masquer la réponse ↑
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.
Pourquoi c’est important · 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?
Afficher la réponse type →Masquer la réponse ↑
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.
Pourquoi c’est important · Do not sign off until the boundary, all three source amounts, and the total are complete and aligned.
Références au référentiel
Exigences IFRS / ISSB applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
IFRS / ISSB
s2-29-a-i
au sein de IFRS S2 : Climate-related Disclosures
Connexes et exploration
Climate-related risks and opportunities → FicheIdentification inputs and industry topics → FicheObjective →Business model and value chain impact → FicheStrategy response and transition plan → Fiche
Parcourir toutes les informations →
Plus dans IFRS S2 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
FAQ
Questions auxquelles cette page répond
How do I use the s2-29-a-i page to draft the climate disclosure from scratch?+−
Start with the plain-language explainer and the step-by-step preparation section, then use the datapoints list to gather the figures you need. The page also gives narrative starters and a content-index line to help turn the data into a draft.
What data do I need ready for s2-29-a-i before I start writing?+−
The page says to prepare the reporting boundary, direct emissions total, purchased energy emissions, value chain emissions and gross emissions total. Having those items ready should make it easier to complete the draft and check the numbers are internally consistent.
How should I decide the reporting boundary for s2-29-a-i?+−
The page flags reporting boundary as one of the datapoints to prepare, so it should be set before you build the disclosure. Use the step-by-step preparation section to work through the scope in a structured way.
Who should own the data for direct emissions, purchased energy emissions and value chain emissions on s2-29-a-i?+−
The page is designed for sustainability and ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source and explain each datapoint. Use the workbook to assign tasks and track who is responsible for each item.
What should I put in an evidence pack for s2-29-a-i assurance readiness?+−
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 together so you can show where each figure came from and why it is reliable.
What are the common mistakes people make when preparing s2-29-a-i?+−
The page has a section on common reporting gaps and mistakes, which is useful for checking whether your draft is missing a datapoint or has an unclear boundary. Review that section before finalising the numbers and narrative.
How do I use the Prep & Assurance workbook for s2-29-a-i?+−
The workbook is listed in the Download Centre and is meant to support preparation and assurance readiness. Use it to organise the required datapoints, track evidence, and work through the page’s step-by-step preparation process.
Can I use the printable Library Card to brief a data owner on s2-29-a-i?+−
Yes — the Download Centre includes a printable Library Card, which is useful as a quick reference for the disclosure. It can help a data owner see the key datapoints, the assurance focus and the draft-output prompts in one place.
What does the synthetic example on s2-29-a-i show me in practice?+−
The page includes synthetic illustrative example disclosures, including a quantitative table where relevant, so you can see how the disclosure might look when drafted. Treat it as a model for structure and presentation, not as real company data.
How can I turn the s2-29-a-i data into a draft narrative and table?+−
Use the draft-output section, which gives visualisation ideas, narrative starters and a content-index line. That section is designed to help you move from prepared data to a readable draft.
Is the s2-29-a-i page useful if I am checking whether our ESRS E1 climate data can be reused?+−
The page notes ESRS E1 (Climate Change) as the closest correspondence, so it can help you think about reuse of climate data across frameworks. It does not say the requirements are identical, so you should still check the disclosure-specific page content before relying on the data.
Autres questions auxquelles cette page peut aider
s2-29-a-i reporting boundary what should I confirm before draftings2-29-a-i direct emissions total where do I get the number froms2-29-a-i purchased energy emissions how do I collect and check its2-29-a-i value chain emissions what evidence should I ask fors2-29-a-i gross emissions total how do I make sure it ties outs2-29-a-i assurance claims what evidence pack do I needs2-29-a-i common reporting gaps and mistakes checklists2-29-a-i workbook download how do I use the xlsxs2-29-a-i printable library card pdf what is it fors2-29-a-i synthetic example disclosure table how should I read its2-29-a-i draft output narrative starters and content index lines2-29-a-i ESRS E1 climate change data reuse question
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