GRI 305 — Direct (Scope 1) GHG emissions

Kern van de disclosure

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.

Voorbereiden

Wat te verzamelen vóór het opstellen

Vink elk veld af zodra het bewijs binnen is. Eigenaren zijn de teams die de bronbestanden doorgaans beheren.

(a) gross Scope 1 emissions, tCO2e
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Bewijs Approved GHG inventory, activity data, calculation workbook and sign-off record.

Let op The published response for (a) gross scope 1 emissions, tco2e is incomplete or does not match the supporting records.
(b) gases included
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Bewijs GHG inventory methodology and gas-by-gas calculation mapping.

Let op The published response for (b) gases included is incomplete or does not match the supporting records.
(c) biogenic CO2, separately
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Bewijs Biogenic-emissions schedule and reconciliation to the GHG inventory.

Let op The published response for (c) biogenic co2, separately is incomplete or does not match the supporting records.
(d-i) base year
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Bewijs Approved base-year record, period definition and selection rationale.

Let op The published response for (d-i) base year is incomplete or does not match the supporting records.
(d-ii) base year emissions
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Bewijs Archived base-year inventory and reconciliation workbook.

Let op The published response for (d-ii) base year emissions is incomplete or does not match the supporting records.
(d-iii) rationale and recalculation context
Sustainability reporting / Climate / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Bewijs Recalculation policy, change log and approved old-to-new bridge.

Let op The published response for (d-iii) rationale and recalculation context is incomplete or does not match the supporting records.
(e) emission-factor and GWP sources
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Bewijs Versioned emission-factor library, GWP source and calculation methodology.

Let op The published response for (e) emission-factor and gwp sources is incomplete or does not match the supporting records.
(f) consolidation approach
Sustainability reporting / Group reporting / Finance

Prepare and reconcile this disclosure point using the reviewed requirement context.

Bewijs GHG boundary policy, entity mapping and consolidation worksheet.

Let op The published response for (f) consolidation approach is incomplete or does not match the supporting records.
(g) standards, methodologies and assumptions
Sustainability reporting / Climate

Prepare and reconcile this disclosure point using the reviewed requirement context.

Bewijs Approved inventory methodology, assumptions log and calculation-tool version record.

Let op The published response for (g) standards, methodologies and assumptions is incomplete or does not match the supporting records.

Voordat u begint

This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.
Apply Disclosure 305-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Have the supporting records and the final response been reconciled?

＋ Subelementen van GRI 305-1 tonen (LRA-werkchecklist)

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: (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.

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

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

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

Download voorbereidingstools voor GRI 305-1 gedurende 24 uur met gratis toegang na e-mailverificatie. Links naar bronrapporten blijven openbaar.

Gratis · toegang via e-mail

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 ↧

Controleren

Controleer bij elke bewering het bewijs

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

Voor te bereiden bewijsdossier

Approved GHG inventory, activity data, calculation workbook and sign-off record.GHG inventory methodology and gas-by-gas calculation mapping.Biogenic-emissions schedule and reconciliation to the GHG inventory.Approved base-year record, period definition and selection rationale.Archived base-year inventory and reconciliation workbook.Recalculation policy, change log and approved old-to-new bridge.Versioned emission-factor library, GWP source and calculation methodology.GHG boundary policy, entity mapping and consolidation worksheet.Approved inventory methodology, assumptions log and calculation-tool version record.

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.

Echte rapporten

How 3 companies report it

Voorbeelden van volledige en gedeeltelijke rapportagepraktijk. Dit zijn op bewijs gebaseerde analyses, geen sjablonen om over te nemen.

Echte gepubliceerde rapporten

Yuanta Financial Holding Co., Ltd.

Partial

Banks / Diverse Financials / Insurance · Taiwan · 2024 · p.167 ↗

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

Partial

Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024 · p.210 ↗

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.

Partial

Gas Utilities · Italy · 2025 · p.307 ↗

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.

Veld	Yuanta Financial Holding Co., Ltd.	SQM / Sociedad Química y Minera de Chile	Snam S.p.A.
(a) gross Scope 1 emissions, tCO2e	Niet gevonden	Niet gevonden	Niet gevonden
(b) gases included	Gedeeltelijk	Gedeeltelijk	Gedeeltelijk
(c) biogenic CO2, separately	Niet gevonden	Niet gevonden	Niet gevonden
(d-i) base year	Niet gevonden	Niet gevonden	Niet gevonden
(d-ii) base year emissions	Niet gevonden	Niet gevonden	Niet gevonden
(d-iii) rationale and recalculation context	Gedeeltelijk	Gedeeltelijk	Gedeeltelijk
(e) emission-factor and GWP sources	Niet gevonden	Niet gevonden	Niet gevonden
(f) consolidation approach	Gedeeltelijk	Gedeeltelijk	Gedeeltelijk
(g) standards, methodologies and assumptions	Gedeeltelijk	Gedeeltelijk	Gedeeltelijk

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Verwijzingen naar het raamwerk

Relevante GRI-vereisten en verwante disclosures

GRI

GRI 305-1

binnen GRI 305: Emissions

Officiële bron openen →

Guides that settle this question

Beperkte assurance over geselecteerde GRI-indicatoren versus assurance over het volledige rapport →

Gerelateerd & verkennen

Energy indirect (Scope 2) GHG emissions → Kaart Other indirect (Scope 3) GHG emissions → Kaart GHG emissions intensity → Kaart Reduction of GHG emissions → Kaart Emissions of ozone-depleting substances (ODS) → Kaart Alle disclosures bekijken →

Meer in GRI 305 →Volledige catalogus bekijken →Zoeken in alle disclosures →

Hoe deze bibliotheek is opgebouwd 1.211 gepubliceerde rapporten geïndexeerd 315.012 pagina’s met verwijzingen op paginaniveau 272 gepubliceerde kaarten in de actieve catalogus

	Rapport A	Rapport B	Rapport C
Datapunt 1	✓ p.213	onduidelijk	✓ p.87
Datapunt 2	✓ p.214	—	✓ p.90

Direct (Scope 1) GHG emissions

Wat te verzamelen vóór het opstellen

(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