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GRI 305: Emissions·Disclosure GRI 305-5

Reduction of 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Disclosure 305-5 has been superseded by Disclosure 102-4 GHG emissions reduction targets and progress in GRI 102: Climate Change 2025.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.

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Gepubliceerd paspoort

Laatst beoordeeld op 2026-08-03
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

Standaard

GRI 305: Emissions

Disclosure GRI 305-5 · 2016

Van kracht

2018-07-01

Officiële bron: Openen ↗

Laatst beoordeeld

2026-08-03

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Voor deze disclosure
7LRA preparation fields 7beweringen te toetsen 7bewijsgebieden

Kern van de disclosure

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.

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
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
＋ Subelementen van GRI 305-5 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

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 305-5: 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.

Beter verzoek

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.

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Notities die gegevens tot een disclosure maken

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Methodenotitie

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.

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.

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Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor GRI 305-5 — 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.

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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
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.

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 305-5

binnen GRI 305: Emissions

Officiële bron openen →

Gerelateerd & verkennen

Direct (Scope 1) GHG emissions → KaartEnergy indirect (Scope 2) GHG emissions → KaartOther indirect (Scope 3) GHG emissions → KaartGHG emissions intensity → 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 305-5

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