Vai al focus dell’informativa
Corsi

Partner di formazione GRI GRI 102 · Climate Change · Disclosure GRI 102-5

In vigore dal 2027

Applicabile ai periodi di rendicontazione che iniziano dal 1° gennaio 2027; l’adozione anticipata è incoraggiata. Sostituisce GRI 305.

Scope 1 GHG emissions

GRI 102-5 · mandatory · metrics + narrative

Disclosure 102-5 requires an organization to report its gross Scope 1 greenhouse gas emissions from sources included within its organizational boundary. The organizational boundary must be established using the equity-share, financial-control or operational-control approach and the selected approach must be applied consistently across Scope 1, Scope 2 and Scope 3. The organization should explain why it selected the approach.

Status giuridico

GRI 102: Climate Change 2025 is effective for reports or other materials published on or after 1 January 2027, with earlier adoption encouraged.

Inizia a preparare ↓ Official Global Reporting Initiative source ↗

Focus dell’informativa

The gross Scope 1 total must be reported in metric tons of CO₂ equivalent and must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. The organization must provide a breakdown of each gas both in physical metric tons and in metric tons of CO₂ equivalent.

Biogenic non-CO₂ emissions, such as CH₄ and N₂O from biomass combustion or biodegradation, must be included within gross Scope 1 emissions. Biogenic CO₂ from biomass combustion or biodegradation must be reported separately in metric tons of CO₂ and must not be included in the gross Scope 1 total.

GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 1 emissions. However, Scope 1 emissions generated during GHG removal activities remain part of the gross Scope 1 inventory. Information on removals and carbon credits is reported under the relevant separate disclosures.

The organization must use 100-year global warming potential values from the latest IPCC assessment report. Where historical periods were calculated using different IPCC GWP values, it should identify the values used in each period.

The organization must report the base year and explain why it was selected. It must provide separate base-year figures for gross Scope 1 emissions in metric tons of CO₂ equivalent and biogenic CO₂ emissions in metric tons of CO₂. Recalculate base-year emissions when significant changes occur: structural changes such as acquisitions, divestments, mergers, insourcing or outsourcing; changes in calculation methodology, emission factors or data quality; and the discovery of significant errors. Explain the trigger and keep the previously reported base-year figure.

The organization must report the standards, methodologies, assumptions and calculation tools used and identify the sources of its emission factors. It should explain why these methods and factors were selected and distinguish direct measurements from calculations and estimates.

The reported organizational perimeter should reconcile to the entities included in financial reporting. Differences between financial and sustainability reporting entities should be explained under Disclosure 2-2, and emissions from additional associates, joint ventures or unconsolidated subsidiaries included in sustainability reporting should be reported separately.

To support comparability, the organization should present gross Scope 1 emissions, the gas-by-gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally break down Scope 1 emissions by business unit or facility, country, source type and activity type.

Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 1 inventory.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Prepara

Cosa raccogliere prima di redigere

Spunta ogni campo man mano che arrivano le evidenze. I responsabili sono i team che di solito custodiscono i file sorgente.

  • Organisational boundary and consolidation approach

    GHG Accounting / Sustainability reporting

    Disclosure 102-5 requires an organization to report its gross Scope 1 greenhouse gas emissions from sources included within its organizational boundary. The organizational boundary must be established using the equity-share, financial-control or operational-control approach and the selected approach must be applied consistently across Scope 1, Scope 2 and Scope 3. The organization should explain why it selected the approach.

    Evidenze Approved source records, calculation files, reconciliations and review evidence supporting organisational boundary and consolidation approach.

    Attenzione a The published response for organisational boundary and consolidation approach is incomplete or does not match the supporting records.

  • Gross Scope 1 total and gas-by-gas breakdown

    GHG Accounting / Sustainability reporting

    The gross Scope 1 total must be reported in metric tons of CO₂ equivalent and must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. The organization must provide a breakdown of each gas both in physical metric tons and in metric tons of CO₂ equivalent.

    Evidenze Approved source records, calculation files, reconciliations and review evidence supporting gross scope 1 total and gas-by-gas breakdown.

    Attenzione a The published response for gross scope 1 total and gas-by-gas breakdown is incomplete or does not match the supporting records.

  • Biogenic non-CO₂ and separate biogenic CO₂

    GHG Accounting / Sustainability reporting

    Biogenic non-CO₂ emissions, such as CH₄ and N₂O from biomass combustion or biodegradation, must be included within gross Scope 1 emissions. Biogenic CO₂ from biomass combustion or biodegradation must be reported separately in metric tons of CO₂ and must not be included in the gross Scope 1 total.

    Evidenze Approved source records, calculation files, reconciliations and review evidence supporting biogenic non-co₂ and separate biogenic co₂.

    Attenzione a The published response for biogenic non-co₂ and separate biogenic co₂ is incomplete or does not match the supporting records.

  • Exclusion of removals, trades and avoided emissions

    GHG Accounting / Sustainability reporting

    GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 1 emissions. However, Scope 1 emissions generated during GHG removal activities remain part of the gross Scope 1 inventory. Information on removals and carbon credits is reported under the relevant separate disclosures.

    Evidenze Approved source records, calculation files, reconciliations and review evidence supporting exclusion of removals, trades and avoided emissions.

    Attenzione a The published response for exclusion of removals, trades and avoided emissions is incomplete or does not match the supporting records.

  • Latest IPCC 100-year GWP values

    GHG Accounting / Sustainability reporting

    The organization must use 100-year global warming potential values from the latest IPCC assessment report. Where historical periods were calculated using different IPCC GWP values, it should identify the values used in each period.

    Evidenze Approved source records, calculation files, reconciliations and review evidence supporting latest ipcc 100-year gwp values.

    Attenzione a The published response for latest ipcc 100-year gwp values is incomplete or does not match the supporting records.

  • Base year, recalculation and prior-period figures

    GHG Accounting / Sustainability reporting

    The organization must report the base year and explain why it was selected. It must provide separate base-year figures for gross Scope 1 emissions in metric tons of CO₂ equivalent and biogenic CO₂ emissions in metric tons of CO₂. Recalculate base-year emissions when significant changes occur: structural changes such as acquisitions, divestments, mergers, insourcing or outsourcing; changes in calculation methodology, emission factors or data quality; and the discovery of significant errors. Explain the trigger and keep the previously reported base-year figure.

    Evidenze Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures.

    Attenzione a The published response for base year, recalculation and prior-period figures is incomplete or does not match the supporting records.

  • Standards, methodologies, assumptions and emission factors

    GHG Accounting / Sustainability reporting

    The organization must report the standards, methodologies, assumptions and calculation tools used and identify the sources of its emission factors. It should explain why these methods and factors were selected and distinguish direct measurements from calculations and estimates.

    Evidenze Approved source records, calculation files, reconciliations and review evidence supporting standards, methodologies, assumptions and emission factors.

    Attenzione a The published response for standards, methodologies, assumptions and emission factors is incomplete or does not match the supporting records.

  • Financial-reporting perimeter reconciliation

    Finance / Sustainability reporting

    The reported organizational perimeter should reconcile to the entities included in financial reporting. Differences between financial and sustainability reporting entities should be explained under Disclosure 2-2, and emissions from additional associates, joint ventures or unconsolidated subsidiaries included in sustainability reporting should be reported separately.

    Evidenze Approved source records, calculation files, reconciliations and review evidence supporting financial-reporting perimeter reconciliation.

    Attenzione a The published response for financial-reporting perimeter reconciliation is incomplete or does not match the supporting records.

  • Current and historical trend information

    GHG Accounting / Sustainability reporting

    To support comparability, the organization should present gross Scope 1 emissions, the gas-by-gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally break down Scope 1 emissions by business unit or facility, country, source type and activity type.

    Evidenze Approved source records, calculation files, reconciliations and review evidence supporting current and historical trend information.

    Attenzione a The published response for current and historical trend information is incomplete or does not match the supporting records.

  • Reason for omission and inventory completeness

    GHG Accounting / Sustainability reporting

    Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 1 inventory.

    Evidenze Approved source records, calculation files, reconciliations and review evidence supporting reason for omission and inventory completeness.

    Attenzione a The published response for reason for omission and inventory completeness is incomplete or does not match the supporting records.

Prima di iniziare

  • Report gross Scope 1 emissions from every source within the selected organisational boundary. Apply one consolidation approach consistently across Scope 1, Scope 2 and Scope 3.
  • Where required information is unavailable, apply the relevant GRI 1 reason for omission rather than presenting selected facilities as the complete organisational inventory.
  • Have the supporting records and the final response been reconciled?
＋ Mostra i sotto-elementi di GRI 102-5 (checklist di lavoro LRA)

Come prepararla

Report gross Scope 1 emissions from every source within the selected organisational boundary. Apply one consolidation approach consistently across Scope 1, Scope 2 and Scope 3.
Collect and reconcile the records for: Organisational boundary and consolidation approach; Gross Scope 1 total and gas-by-gas breakdown; Biogenic non-CO₂ and separate biogenic CO₂; Exclusion of removals, trades and avoided emissions; Latest IPCC 100-year GWP values; Base year, recalculation and prior-period figures; Standards, methodologies, assumptions and emission factors; Financial-reporting perimeter reconciliation; Current and historical trend information; Reason for omission and inventory completeness.
Where required information is unavailable, apply the relevant GRI 1 reason for omission rather than presenting selected facilities as the complete organisational inventory.
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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

Provide the consolidation policy and entity reconciliation; source-level activity data; gross Scope 1 total; physical-tonne and tCO₂e gas breakdown; biogenic non-CO₂ and separate biogenic CO₂; exclusion controls; IPCC GWP source; base-year and recalculation files; standards, methods, assumptions, factors and current plus historical figures.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Richiesta migliore

Provide the consolidation policy and entity reconciliation; source-level activity data; gross Scope 1 total; physical-tonne and tCO₂e gas breakdown; biogenic non-CO₂ and separate biogenic CO₂; exclusion controls; IPCC GWP source; base-year and recalculation files; standards, methods, assumptions, factors and current plus historical figures.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

Include biogenic non-CO₂ in gross Scope 1, report biogenic CO₂ separately in metric tons of CO₂ and do not net removals, GHG trades, carbon credits or avoided emissions against the gross total.

Nota di contesto

Reconcile sustainability-reporting entities to financial-reporting entities and explain differences. Distinguish a base-year recalculation from a restatement of previously published information under GRI 2-4.

Centro download

Strumenti e moduli per la preparazione

Scarica gli strumenti di preparazione per GRI 102-5 per 24 ore con accesso gratuito tramite email verificata. I link ai rapporti originali restano pubblici.

Gratis · Accesso tramite email
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Verifica

Per ogni affermazione, verifica le evidenze

  • Organisational boundary and consolidation approach is reported accurately and completely.

    Rischio The response omits, misclassifies or overstates organisational boundary and consolidation approach.

    Evidenze da verificare Approved source records, calculation files, reconciliations and review evidence supporting organisational boundary and consolidation approach.

  • Gross Scope 1 total and gas-by-gas breakdown is reported accurately and completely.

    Rischio The response omits, misclassifies or overstates gross scope 1 total and gas-by-gas breakdown.

    Evidenze da verificare Approved source records, calculation files, reconciliations and review evidence supporting gross scope 1 total and gas-by-gas breakdown.

  • Biogenic non-CO₂ and separate biogenic CO₂ is reported accurately and completely.

    Rischio The response omits, misclassifies or overstates biogenic non-co₂ and separate biogenic co₂.

    Evidenze da verificare Approved source records, calculation files, reconciliations and review evidence supporting biogenic non-co₂ and separate biogenic co₂.

  • Exclusion of removals, trades and avoided emissions is reported accurately and completely.

    Rischio The response omits, misclassifies or overstates exclusion of removals, trades and avoided emissions.

    Evidenze da verificare Approved source records, calculation files, reconciliations and review evidence supporting exclusion of removals, trades and avoided emissions.

  • Latest IPCC 100-year GWP values is reported accurately and completely.

    Rischio The response omits, misclassifies or overstates latest ipcc 100-year gwp values.

    Evidenze da verificare Approved source records, calculation files, reconciliations and review evidence supporting latest ipcc 100-year gwp values.

  • Base year, recalculation and prior-period figures is reported accurately and completely.

    Rischio The response omits, misclassifies or overstates base year, recalculation and prior-period figures.

    Evidenze da verificare Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures.

  • Standards, methodologies, assumptions and emission factors is reported accurately and completely.

    Rischio The response omits, misclassifies or overstates standards, methodologies, assumptions and emission factors.

    Evidenze da verificare Approved source records, calculation files, reconciliations and review evidence supporting standards, methodologies, assumptions and emission factors.

  • Financial-reporting perimeter reconciliation is reported accurately and completely.

    Rischio The response omits, misclassifies or overstates financial-reporting perimeter reconciliation.

    Evidenze da verificare Approved source records, calculation files, reconciliations and review evidence supporting financial-reporting perimeter reconciliation.

  • Current and historical trend information is reported accurately and completely.

    Rischio The response omits, misclassifies or overstates current and historical trend information.

    Evidenze da verificare Approved source records, calculation files, reconciliations and review evidence supporting current and historical trend information.

  • Reason for omission and inventory completeness is reported accurately and completely.

    Rischio The response omits, misclassifies or overstates reason for omission and inventory completeness.

    Evidenze da verificare Approved source records, calculation files, reconciliations and review evidence supporting reason for omission and inventory completeness.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

  • Reporting the gas breakdown only in tCO₂e and omitting physical metric tons.
  • Excluding biogenic non-CO₂ or adding it to the gross total twice.
  • Including biogenic CO₂ in gross Scope 1.
  • Netting carbon credits or removals against the gross Scope 1 inventory.
  • Omitting NF₃, the consolidation approach or emission-factor sources.
  • Presenting selected facilities as a complete organisational inventory.
✓ Assistente IA del Knowledge Hub · supervisione umana
Dr Ross Kurinko

Chiedi all’AI Assistant del Knowledge Hub di questa informativa

Ottieni risposte pratiche adatte al tuo contesto di rendicontazione.

Prova Come preparo GRI 102-5? Quali dati devo raccogliere? Quali errori devo evitare?

Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

GRI

GRI 102-5

all’interno di GRI 102: Climate Change

Apri la fonte ufficiale →

Guides that settle this question

GRI 102 Piani di transizione e transizione giusta: cosa devono divulgare le aziende →GRI 102: Climate Change 2025 - Cosa cambia e come prepararsi per il 2027 →Reporting GRI 102 sull’ambito 3: categorie, gerarchia dei dati e stime dei fornitori →Un unico inventario dei GHG per GRI 102, ESRS E1 e IFRS S2: perimetri, metriche e lacune residue →

Correlati ed esplora

Transition plan for climate change mitigation → SchedaCarbon Credits → SchedaClimate change adaptation plan → SchedaJust transition → SchedaGHG emissions reduction targets and progress → SchedaSfoglia tutte le informative →

Altro in GRI 102 →Sfoglia il catalogo completo →Cerca in tutte le informative →

Come è costruita questa biblioteca 1.211 report pubblicati indicizzati 315.012 pagine con citazioni a livello di pagina 272 schede pubblicate nel catalogo attivo
/it/knowledge-hub/disclosure-cards/gri-102-5/