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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 305-5
Reduction of 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Disclosure 305-5 has been superseded by Disclosure 102-4 GHG emissions reduction targets and progress in GRI 102: Climate Change 2025. GRI 102 is effective for reports or other materials published on or after 1 January 2027. Use this page when preparing information under GRI 305-5 and consult GRI 102-4 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 305-5 · 2016
Ultima revisione
2026-08-03
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
Per preparare questa informativa
Focus dell’informativa
Disclosure 305-5 requires an organisation to report the GHG emissions reduced as a direct result of reduction initiatives, in metric tonnes of CO₂ equivalent. The disclosure must identify the gases included, the base year or baseline and the rationale for choosing it, the Scope or Scopes in which the reductions took place, and the standards, methodologies, assumptions and calculation tools used.
The organisation must use either the inventory method or the project method to account for reductions. Reductions resulting from reduced production capacity or outsourcing must be excluded. An initiative’s total reduction must include its primary effects and any significant secondary effects. Where reductions occur in more than one Scope, the reduction for each Scope must be reported separately. Reductions from offsets must also be reported separately.
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 |
|---|---|---|---|
| Initiative-related GHG emissions reduction | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting initiative-related ghg emissions reduction. | Climate / Environment / Sustainability Reporting |
| Included gases | 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 gases. | Climate / Environment / Sustainability Reporting |
| Base year or baseline | 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 or baseline. | Climate / Environment / Sustainability Reporting |
| Scope of reductions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting scope of reductions. | Climate / Environment / Sustainability Reporting |
| Inventory or project method | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting inventory or project method. | Climate / Environment / Sustainability Reporting |
| Primary and significant secondary effects | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting primary and significant secondary effects. | Climate / Environment / Sustainability Reporting |
| Reductions from offsets reported separately | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting reductions from offsets reported separately. | Climate / Environment / Sustainability Reporting |
＋ Mostra i sotto-elementi di GRI 305-5 (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.
Come prepararla
Disclosure 305-5 requires an organisation to report the GHG emissions reduced as a direct result of reduction initiatives, in metric tonnes of CO₂ equivalent. The disclosure must identify the gases included, the base year or baseline and the rationale for choosing it, the Scope or Scopes in which the reductions took place, and the standards, methodologies, assumptions and calculation tools used.
Collect and reconcile the records for: Initiative-related GHG emissions reduction; Included gases; Base year or baseline; Scope of reductions; Inventory or project method; Primary and significant secondary effects; Reductions from offsets reported separately.
Apply Disclosure 305-5 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 305-5: Initiative-related GHG emissions reduction; Included gases; Base year or baseline; Scope of reductions; Inventory or project method; Primary and significant secondary effects; Reductions from offsets reported separately. 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 305-5: Initiative-related GHG emissions reduction; Included gases; Base year or baseline; Scope of reductions; Inventory or project method; Primary and significant secondary effects; Reductions from offsets reported separately. 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 organisation must use either the inventory method or the project method to account for reductions. Reductions resulting from reduced production capacity or outsourcing must be excluded. An initiative’s total reduction must include its primary effects and any significant secondary effects. Where reductions occur in more than one Scope, the reduction for each Scope must be reported separately. Reductions from offsets must also be reported separately.
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 305-5 — 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 |
|---|---|---|
| Initiative-related GHG emissions reduction is reported accurately and completely. | The response omits, misclassifies or overstates initiative-related ghg emissions reduction. | Approved source records, calculation files and review evidence supporting initiative-related ghg emissions reduction. |
| Included gases is reported accurately and completely. | The response omits, misclassifies or overstates included gases. | Approved source records, calculation files and review evidence supporting included gases. |
| Base year or baseline is reported accurately and completely. | The response omits, misclassifies or overstates base year or baseline. | Approved source records, calculation files and review evidence supporting base year or baseline. |
| Scope of reductions is reported accurately and completely. | The response omits, misclassifies or overstates scope of reductions. | Approved source records, calculation files and review evidence supporting scope of reductions. |
| Inventory or project method is reported accurately and completely. | The response omits, misclassifies or overstates inventory or project method. | Approved source records, calculation files and review evidence supporting inventory or project method. |
| Primary and significant secondary effects is reported accurately and completely. | The response omits, misclassifies or overstates primary and significant secondary effects. | Approved source records, calculation files and review evidence supporting primary and significant secondary effects. |
| Reductions from offsets reported separately is reported accurately and completely. | The response omits, misclassifies or overstates reductions from offsets reported separately. | Approved source records, calculation files and review evidence supporting reductions from offsets reported separately. |
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 305-5
all’interno di GRI 305: Emissions
Correlati ed esplora
Direct (Scope 1) GHG emissions → SchedaEnergy indirect (Scope 2) GHG emissions → SchedaOther indirect (Scope 3) GHG emissions → SchedaGHG emissions intensity → 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 305-5
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