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GRI 305: Emissions·Disclosure GRI 305-1

Sostituito da GRI 102 nel 2027

Sarà ritirato per i periodi di rendicontazione che iniziano dal 1° gennaio 2027, quando GRI 102 entrerà in vigore.

Direct (Scope 1) GHG emissions

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Status giuridico

Disclosure 305-1 has been superseded by Disclosure 102-5 Scope 1 GHG emissions in GRI 102: Climate Change 2025. GRI 102 becomes mandatory for climate change reporting published on or after 1 January 2027, with earlier adoption encouraged. Use this page for reporting under GRI 305-1 and consult GRI 102-5 when preparing for early adoption or reporting published from 1 January 2027.

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RK Passaporto pubblicatoRevisionato da Dr Ross Kurinko Consulente strategico ESG · IFRS S1 e S2 / GRI / ESRS Aggiornato al
GRI e ISSB-IFRS S1 & S2 Certified Global Trainer · PhD, University of Cambridge · esperto di ESG-AI Oltre 15 anni di esperienza nelle informative di aziende FTSE 100 e Fortune Global 500 Canary Wharf, Londra Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative LinkedIn

Standard

GRI 305: Emissions

Disclosure GRI 305-1 · 2016

In vigore

2018-07-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-08-03

Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Per preparare questa informativa
9LRA preparation fields 9affermazioni da verificare 9aree di evidenza 3esempi da report

Focus dell’informativa

This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.

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.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
(a) gross Scope 1 emissions, tCO2e Prepare and reconcile this disclosure point using the reviewed requirement context. Approved GHG inventory, activity data, calculation workbook and sign-off record. Sustainability reporting / Climate / Finance
(b) gases included Prepare and reconcile this disclosure point using the reviewed requirement context. GHG inventory methodology and gas-by-gas calculation mapping. Sustainability reporting / Climate
(c) biogenic CO2, separately Prepare and reconcile this disclosure point using the reviewed requirement context. Biogenic-emissions schedule and reconciliation to the GHG inventory. Sustainability reporting / Climate
(d-i) base year Prepare and reconcile this disclosure point using the reviewed requirement context. Approved base-year record, period definition and selection rationale. Sustainability reporting / Climate / Finance
(d-ii) base year emissions Prepare and reconcile this disclosure point using the reviewed requirement context. Archived base-year inventory and reconciliation workbook. Sustainability reporting / Climate / Finance
(d-iii) rationale and recalculation context Prepare and reconcile this disclosure point using the reviewed requirement context. Recalculation policy, change log and approved old-to-new bridge. Sustainability reporting / Climate / Finance
(e) emission-factor and GWP sources Prepare and reconcile this disclosure point using the reviewed requirement context. Versioned emission-factor library, GWP source and calculation methodology. Sustainability reporting / Climate
(f) consolidation approach Prepare and reconcile this disclosure point using the reviewed requirement context. GHG boundary policy, entity mapping and consolidation worksheet. Sustainability reporting / Group reporting / Finance
(g) standards, methodologies and assumptions Prepare and reconcile this disclosure point using the reviewed requirement context. Approved inventory methodology, assumptions log and calculation-tool version record. Sustainability reporting / Climate
＋ 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

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.

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

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.

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

Strumenti professionali per la preparazione di GRI 305-1 — gratuiti con accesso email verificato. Inserisci una volta il codice che ti invieremo e usa download, link ai report e l'AI Assistant del Knowledge Hub per 24 ore.

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 ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

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

Pacchetto di evidenze da preparare

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 aziendali

Come le aziende rendicontano GRI 305-1 nella pratica

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.
Banks / Diverse Financials / Insurance · Taiwan · 2024 · p.167 ↗
Confronta affiancati →
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
Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024 · p.210 ↗
Confronta affiancati →
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.
Gas Utilities · Italy · 2025 · p.307 ↗
Confronta affiancati →
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.

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Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

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GRI

GRI 305-1

all’interno di GRI 305: Emissions

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Guides that settle this question

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Correlati ed esplora

Energy indirect (Scope 2) GHG emissions → SchedaOther indirect (Scope 3) GHG emissions → SchedaGHG emissions intensity → SchedaReduction of GHG emissions → SchedaEmissions of ozone-depleting substances (ODS) → Scheda Sfoglia tutte le informative →

Altro in GRI 305 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · GRI 305-1

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