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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
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
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GRI 305: Emissions·Disclosure GRI 305-2
Energy indirect (Scope 2) 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Disclosure 305-2 has been replaced by Disclosure 102-6 Scope 2 GHG emissions in GRI 102: Climate Change 2025. GRI 102 becomes effective for climate change reporting published on or after 1 January 2027, with earlier adoption encouraged. Use this page when reporting under GRI 305-2 and consult GRI 102-6 when preparing for early adoption or reporting published from 1 January 2027.
Passaporto pubblicato
Ultima revisione il 2026-08-03
Revisionato da
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
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
Standard
GRI 305: Emissions
Disclosure GRI 305-2 · 2016
Ultima revisione
2026-08-03
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
Per preparare questa informativa
Focus dell’informativa
This disclosure requires an organisation to report its gross energy indirect (Scope 2) GHG emissions from the generation of purchased or acquired electricity, heating, cooling and steam consumed by the organisation.
The disclosure requires a gross location-based Scope 2 figure and, where applicable, a gross market-based figure. It also requires information on the gases included, the applicable base year, emission-factor and GWP sources, the consolidation approach, and the standards, methodologies, assumptions and calculation tools used. GHG trades and Scope 3 emissions must be excluded from the Scope 2 calculation.
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 |
|---|---|---|---|
| Gross location-based Scope 2 emissions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gross location-based scope 2 emissions. | Climate / Environment / Sustainability Reporting |
| Gross market-based Scope 2 emissions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gross market-based scope 2 emissions. | Climate / Environment / Sustainability Reporting |
| Market-based method applicability | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting market-based method applicability. | Climate / Environment / Sustainability Reporting |
| Gases included | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting gases included. | Climate / Environment / Sustainability Reporting |
| Base year | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting base year. | Climate / Environment / Sustainability Reporting |
| Emission-factor and GWP sources | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting emission-factor and gwp sources. | Climate / Environment / Sustainability Reporting |
| Consolidation approach | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting consolidation approach. | Climate / Environment / Sustainability Reporting |
| Calculation methodology | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting calculation methodology. | Climate / Environment / Sustainability Reporting |
＋ Mostra i sotto-elementi di GRI 305-2 (checklist di lavoro 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.
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.
Come prepararla
This disclosure requires an organisation to report its gross energy indirect (Scope 2) GHG emissions from the generation of purchased or acquired electricity, heating, cooling and steam consumed by the organisation.
Collect and reconcile the records for: Gross location-based Scope 2 emissions; Gross market-based Scope 2 emissions; Market-based method applicability; Gases included; Base year; Emission-factor and GWP sources; Consolidation approach; Calculation methodology.
Apply Disclosure 305-2 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 305-2: Gross location-based Scope 2 emissions; Gross market-based Scope 2 emissions; Market-based method applicability; Gases included; Base year; Emission-factor and GWP sources; Consolidation approach; Calculation methodology. 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 305-2: Gross location-based Scope 2 emissions; Gross market-based Scope 2 emissions; Market-based method applicability; Gases included; Base year; Emission-factor and GWP sources; Consolidation approach; Calculation methodology. 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 requires a gross location-based Scope 2 figure and, where applicable, a gross market-based figure. It also requires information on the gases included, the applicable base year, emission-factor and GWP sources, the consolidation approach, and the standards, methodologies, assumptions and calculation tools used. GHG trades and Scope 3 emissions must be excluded from the Scope 2 calculation.
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 di preparazione per GRI 305-2 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.
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 |
|---|---|---|
| Gross location-based Scope 2 emissions is reported accurately and completely. | The response omits, misclassifies or overstates gross location-based scope 2 emissions. | Approved source records, calculation files and review evidence supporting gross location-based scope 2 emissions. |
| Gross market-based Scope 2 emissions is reported accurately and completely. | The response omits, misclassifies or overstates gross market-based scope 2 emissions. | Approved source records, calculation files and review evidence supporting gross market-based scope 2 emissions. |
| Market-based method applicability is reported accurately and completely. | The response omits, misclassifies or overstates market-based method applicability. | Approved source records, calculation files and review evidence supporting market-based method applicability. |
| Gases included is reported accurately and completely. | The response omits, misclassifies or overstates gases included. | Approved source records, calculation files and review evidence supporting gases included. |
| Base year is reported accurately and completely. | The response omits, misclassifies or overstates base year. | Approved source records, calculation files and review evidence supporting base year. |
| Emission-factor and GWP sources is reported accurately and completely. | The response omits, misclassifies or overstates emission-factor and gwp sources. | Approved source records, calculation files and review evidence supporting emission-factor and gwp sources. |
| Consolidation approach is reported accurately and completely. | The response omits, misclassifies or overstates consolidation approach. | Approved source records, calculation files and review evidence supporting consolidation approach. |
| Calculation methodology is reported accurately and completely. | The response omits, misclassifies or overstates calculation methodology. | Approved source records, calculation files and review evidence supporting calculation methodology. |
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.
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Prova
Come preparo GRI 305-2?
Quali dati devo raccogliere?
Quali errori devo evitare?
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Riferimenti al framework
Requisiti GRI pertinenti e informative correlate
Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.
GRI
GRI 305-2
all’interno di GRI 305: Emissions
Correlati ed esplora
Direct (Scope 1) 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 305-2
Impara a preparare questa informativa dall’inizio alla fine
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Come è costruita questa biblioteca
312 report pubblicati indicizzati
63.171 pagine con citazioni a livello di pagina
272 schede disclosure realizzate da professionisti
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