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 305-4
GHG emissions intensity
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Disclosure 305-4 has been superseded by Disclosure 102-8 GHG emissions intensity in GRI 102: Climate Change 2025. GRI 102 is required for climate change reporting published on or after 1 January 2027, with earlier adoption encouraged. Use this page when preparing information under GRI 305-4 and consult GRI 102-8 when preparing for early adoption or reporting published from that date.
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 305-4 · 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 GHG emissions intensity ratio, calculated by dividing its absolute GHG emissions by an organisation-specific metric. The organisation must identify the denominator, the GHG emission scopes included in the ratio, and the gases included in the calculation.
The numerator must be the absolute GHG emissions included in the calculation, and the denominator must be an organisation-specific activity, output, size, workforce or monetary metric. The disclosure must state whether the numerator includes Scope 1, Scope 2, Scope 3, or a permitted combination of scopes. Scope 1 and Scope 2 can be combined, but any Scope 3 intensity ratio must be reported separately. Additional ratios by business unit, facility, country, source or activity can be provided where they improve transparency or comparability.
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 |
|---|---|---|---|
| GHG emissions intensity ratio | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting ghg emissions intensity ratio. | Climate / Environment / Sustainability Reporting |
| Absolute-emissions numerator | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting absolute-emissions numerator. | Climate / Environment / Sustainability Reporting |
| Organisation-specific denominator | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting organisation-specific denominator. | Climate / Environment / Sustainability Reporting |
| Included GHG scopes | 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 ghg scopes. | 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 |
| Separate Scope 3 intensity ratio | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting separate scope 3 intensity ratio. | Climate / Environment / Sustainability Reporting |
＋ Subelementen van GRI 305-4 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.
Hoe u dit voorbereidt
This disclosure requires an organisation to report its GHG emissions intensity ratio, calculated by dividing its absolute GHG emissions by an organisation-specific metric. The organisation must identify the denominator, the GHG emission scopes included in the ratio, and the gases included in the calculation.
Collect and reconcile the records for: GHG emissions intensity ratio; Absolute-emissions numerator; Organisation-specific denominator; Included GHG scopes; Included gases; Separate Scope 3 intensity ratio.
Apply Disclosure 305-4 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 305-4: GHG emissions intensity ratio; Absolute-emissions numerator; Organisation-specific denominator; Included GHG scopes; Included gases; Separate Scope 3 intensity ratio. 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 305-4: GHG emissions intensity ratio; Absolute-emissions numerator; Organisation-specific denominator; Included GHG scopes; Included gases; Separate Scope 3 intensity ratio. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
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Notities die gegevens tot een disclosure maken
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Methodenotitie
The numerator must be the absolute GHG emissions included in the calculation, and the denominator must be an organisation-specific activity, output, size, workforce or monetary metric. The disclosure must state whether the numerator includes Scope 1, Scope 2, Scope 3, or a permitted combination of scopes. Scope 1 and Scope 2 can be combined, but any Scope 3 intensity ratio must be reported separately. Additional ratios by business unit, facility, country, source or activity can be provided where they improve transparency or comparability.
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 305-4 — 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 |
|---|---|---|
| GHG emissions intensity ratio is reported accurately and completely. | The response omits, misclassifies or overstates ghg emissions intensity ratio. | Approved source records, calculation files and review evidence supporting ghg emissions intensity ratio. |
| Absolute-emissions numerator is reported accurately and completely. | The response omits, misclassifies or overstates absolute-emissions numerator. | Approved source records, calculation files and review evidence supporting absolute-emissions numerator. |
| Organisation-specific denominator is reported accurately and completely. | The response omits, misclassifies or overstates organisation-specific denominator. | Approved source records, calculation files and review evidence supporting organisation-specific denominator. |
| Included GHG scopes is reported accurately and completely. | The response omits, misclassifies or overstates included ghg scopes. | Approved source records, calculation files and review evidence supporting included ghg scopes. |
| 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. |
| Separate Scope 3 intensity ratio is reported accurately and completely. | The response omits, misclassifies or overstates separate scope 3 intensity ratio. | Approved source records, calculation files and review evidence supporting separate scope 3 intensity ratio. |
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 305-4
binnen GRI 305: Emissions
Gerelateerd & verkennen
Direct (Scope 1) GHG emissions → KaartEnergy indirect (Scope 2) GHG emissions → KaartOther indirect (Scope 3) GHG emissions → 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 305-4
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