GRI 305 — Direct (Scope 1) GHG emissions

Focus dell’informativa

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.

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.

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

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

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

Attenzione a 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.

Evidenze GHG inventory methodology and gas-by-gas calculation mapping.

Attenzione a 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.

Evidenze Biogenic-emissions schedule and reconciliation to the GHG inventory.

Attenzione a 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.

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

Attenzione a 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.

Evidenze Archived base-year inventory and reconciliation workbook.

Attenzione a 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.

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

Attenzione a 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.

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

Attenzione a 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.

Evidenze GHG boundary policy, entity mapping and consolidation worksheet.

Attenzione a 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.

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

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

Prima di iniziare

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?

＋ Mostra i sotto-elementi di GRI 305-1 (checklist di lavoro LRA)

Come prepararla

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.

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 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.

Richiesta migliore

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

Nota di contesto

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.

Centro download

Strumenti e moduli per la preparazione

Scarica gli strumenti di preparazione per GRI 305-1 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

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

Pacchetto di evidenze da preparare

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.

Lacune ricorrenti nella rendicontazione

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.

Report reali

How 3 companies report it

Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.

Report reali pubblicati

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.

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

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Prova Come preparo GRI 305-1? Quali dati devo raccogliere? Dove posso vedere un esempio da un report reale? Quali errori devo evitare?

Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

GRI

GRI 305-1

all’interno di GRI 305: Emissions

Apri la fonte ufficiale →

Guides that settle this question

Attestazione limitata su indicatori GRI selezionati vs attestazione dell’intero report →

Correlati ed esplora

Energy indirect (Scope 2) GHG emissions → Scheda Other indirect (Scope 3) GHG emissions → Scheda GHG emissions intensity → Scheda Reduction of GHG emissions → Scheda Emissions of ozone-depleting substances (ODS) → Scheda Sfoglia tutte le informative →

Altro in GRI 305 →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

	Report A	Report B	Report C
Punto dato 1	✓ p.213	poco chiaro	✓ p.87
Punto dato 2	✓ p.214	—	✓ p.90

Direct (Scope 1) GHG emissions

Cosa raccogliere prima di redigere

(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