Ga naar de kern van de disclosure
RK
Beoordeeld door
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
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative
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GRI 305: Emissions·Disclosure GRI 305-1
Direct (Scope 1) GHG emissions
Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.
Juridische status
Disclosure 305-1 has been superseded by Disclosure 102-5 Scope 1 GHG emissions in GRI 102: Climate Change 2025.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.
Gepubliceerd paspoort
Laatst beoordeeld op 2026-08-03
Beoordeeld door
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
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative
Standaard
GRI 305: Emissions
Disclosure GRI 305-1 · 2016
Laatst beoordeeld
2026-08-03
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative
Voor deze disclosure
Kern van de disclosure
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.
Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.
Voordat u begint
Voordat u begint
Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.
Voorbereiding
Belangrijkste voor te bereiden informatie
| Voorbereidingsveld | Wat vast te leggen | Aanwijzing voor bewijs | Eigenaar |
|---|---|---|---|
| Gross Scope 1 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 1 ghg emissions. | 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 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 sources. | Climate / Environment / Sustainability Reporting |
| 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 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 |
| Standards, methodologies, assumptions and calculation 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 standards, methodologies, assumptions and calculation tools. | Climate / Environment / Sustainability Reporting |
＋ Subelementen van GRI 305-1 tonen (LRA-werkchecklist)
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.
Hoe u dit voorbereidt
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: 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.
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.
De gegevens opvragen
Request the disclosure evidence
Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.
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.
Beter verzoek
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.
Stel uw disclosure op
Notities die gegevens tot een disclosure maken
LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.
Methodenotitie
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.
Contextnotitie
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.
Downloadcentrum
Hulpmiddelen en formulieren voor de voorbereiding
Professionele voorbereidingshulpmiddelen voor GRI 305-1 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧
02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧
03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧
Assurance-gereedheid
Controleer bij elke bewering het bewijs
| Bewering | Risico | Te controleren bewijs |
|---|---|---|
| Gross Scope 1 GHG emissions is reported accurately and completely. | The response omits, misclassifies or overstates gross scope 1 ghg emissions. | Approved source records, calculation files and review evidence supporting gross scope 1 ghg emissions. |
| 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 sources is reported accurately and completely. | The response omits, misclassifies or overstates emission-factor sources. | Approved source records, calculation files and review evidence supporting emission-factor sources. |
| GWP sources is reported accurately and completely. | The response omits, misclassifies or overstates gwp sources. | Approved source records, calculation files and review evidence supporting 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. |
| Standards, methodologies, assumptions and calculation tools is reported accurately and completely. | The response omits, misclassifies or overstates standards, methodologies, assumptions and calculation tools. | Approved source records, calculation files and review evidence supporting standards, methodologies, assumptions and calculation tools. |
Voor te bereiden bewijsdossier
Veelvoorkomende hiaten in de rapportage
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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Verwijzingen naar het raamwerk
Relevante GRI-vereisten en verwante disclosures
Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.
GRI
GRI 305-1
binnen GRI 305: Emissions
Gerelateerd & verkennen
Energy indirect (Scope 2) GHG emissions → KaartOther indirect (Scope 3) GHG emissions → KaartGHG emissions intensity → KaartReduction of GHG emissions → KaartEmissions of ozone-depleting substances (ODS) → Kaart
Alle disclosures bekijken →
Meer in GRI 305 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →
Verder verdiepen · GRI 305-1
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