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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 305-3
Other indirect (Scope 3) 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Disclosure 305-3 has been superseded by Disclosure 102-7 Scope 3 GHG emissions in GRI 102: Climate Change 2025. GRI 102 applies to reports or other materials published on or after 1 January 2027. Use this page when preparing information under GRI 305-3 and consult GRI 102-7 when preparing reporting to be published from that date.
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 305-3 · 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 other indirect (Scope 3) GHG emissions. These emissions are a consequence of the organisation’s activities but occur at sources that it does not own or control, excluding energy indirect Scope 2 emissions. They can arise across both the upstream and downstream value chain.
The disclosure requires the organisation to identify the Scope 3 categories and activities included in the calculation and to explain the calculation basis. Clearly documenting exclusions and data gaps is an LRA preparation recommendation that can help readers understand the coverage, but it is not an additional datapoint expressly required by Disclosure 305-3.
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 Scope 3 GHG 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 scope 3 ghg emissions. | Climate / Environment / Sustainability Reporting |
| Included Scope 3 categories and activities | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting included scope 3 categories and activities. | 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 |
| Biogenic CO2 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 biogenic co2 emissions. | 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 |
| Calculation basis, assumptions and tools | 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 basis, assumptions and tools. | Climate / Environment / Sustainability Reporting |
| Documented exclusions and data gaps | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting documented exclusions and data gaps. | Climate / Environment / Sustainability Reporting |
＋ Mostra i sotto-elementi di GRI 305-3 (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 other indirect (Scope 3) GHG emissions. These emissions are a consequence of the organisation’s activities but occur at sources that it does not own or control, excluding energy indirect Scope 2 emissions. They can arise across both the upstream and downstream value chain.
Collect and reconcile the records for: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps.
Apply Disclosure 305-3 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 305-3: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps. 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 305-3: Gross Scope 3 GHG emissions; Included Scope 3 categories and activities; Gases included; Biogenic CO2 emissions; Base year; Emission-factor and GWP sources; Calculation basis, assumptions and tools; Documented exclusions and data gaps. 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 the organisation to identify the Scope 3 categories and activities included in the calculation and to explain the calculation basis. Clearly documenting exclusions and data gaps is an LRA preparation recommendation that can help readers understand the coverage, but it is not an additional datapoint expressly required by Disclosure 305-3.
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 305-3 — 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 Scope 3 GHG emissions is reported accurately and completely. | The response omits, misclassifies or overstates gross scope 3 ghg emissions. | Approved source records, calculation files and review evidence supporting gross scope 3 ghg emissions. |
| Included Scope 3 categories and activities is reported accurately and completely. | The response omits, misclassifies or overstates included scope 3 categories and activities. | Approved source records, calculation files and review evidence supporting included scope 3 categories and activities. |
| 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. |
| Biogenic CO2 emissions is reported accurately and completely. | The response omits, misclassifies or overstates biogenic co2 emissions. | Approved source records, calculation files and review evidence supporting biogenic co2 emissions. |
| 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. |
| Calculation basis, assumptions and tools is reported accurately and completely. | The response omits, misclassifies or overstates calculation basis, assumptions and tools. | Approved source records, calculation files and review evidence supporting calculation basis, assumptions and tools. |
| Documented exclusions and data gaps is reported accurately and completely. | The response omits, misclassifies or overstates documented exclusions and data gaps. | Approved source records, calculation files and review evidence supporting documented exclusions and data gaps. |
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
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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 305-3
all’interno di GRI 305: Emissions
Correlati ed esplora
Direct (Scope 1) GHG emissions → SchedaEnergy indirect (Scope 2) 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 305-3
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