Disclosure focus
This disclosure asks an organisation to report the greenhouse gas emissions that occur outside its own direct operations but are linked to its value chain. In practice, that means looking beyond fuel burned on site or electricity used in buildings and considering emissions associated with activities such as purchased goods and services, transport, waste, business travel, and the use or disposal of products where relevant.
The practical focus is on how complete and credible the coverage is across the organisation’s activities, not just on a few visible sites or headline projects. The organisation should explain the scope of what it has included, the parts of the value chain it has covered, and any important gaps or exclusions so readers can understand how representative the reported figure is.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 305-3 sub-elements (LRA working checklist)
State any carbon dioxide released from biological sources separately.
Show the emissions figure used for the chosen baseline year.
Record the opening date of that baseline year.
Report the total of all other indirect greenhouse gas emissions in the value chain.
Where you can, name the gases included in the calculation.
List which value-chain emission groups and activities were counted in the calculation.
Identify where the emission factors came from.
Set out the standards, methods, assumptions, and/or calculation tools used.
Record the closing date of that baseline year.
Explain the reason for any major emissions change that led you to recalculate the baseline figure.
State the warming-rate values used, or point to the source for those values.
Explain why you selected that baseline year.
How to prepare it
1Set the reporting boundary first: decide which parts of the business, value chain activities, and emissions sources are in scope for this Scope 3 figure, so the calculation covers the intended indirect emissions only.
2Fix the calculation basis before you start compiling numbers: note which greenhouse gases are included, identify any biogenic carbon dioxide separately, and list the Scope 3 categories and activities that feed into the total.
3Build the base-year record alongside the current-year data: capture the base-year start and end dates, explain why that year was selected, and keep the base-year emissions figure ready for comparison.
4Gather the technical support for the calculation: retain the emission-factor sources, the warming-potential values or their source, and the standards, methods, assumptions, and tools used to produce the result.
5Prepare the narrative for changes and adjustments: explain any major shifts in emissions that led to a base-year recalculation, and record the context behind those changes so the reported figures can be understood.
6Before finalising, check the disclosure against the official source and your working papers: confirm the total is in tCO2e, the supporting text matches the evidence, and nothing material has been omitted or misstated.
Request the data
Request Scope 3 emissions data and supporting evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What is the organisation’s total other indirect emissions for the reporting period, and what calculation basis, factors, categories, and base-year information support it?
Use your organisation’s own names for the carbon inventory, reporting packs, source systems, and category labels first, then map them to the disclosure fields below. Keep the request in business language that the data owner already uses, and only translate into framework terms when you prepare the reporting output. Check the official source before sign-off.
Weak request
Please send the Scope 3 data for GRI 305-3, including all required disclosures and evidence.
Why it fails: It uses framework language only, gives no clue which internal team owns the data, and does not say what source files, calculation basis, category labels, or base-year details are needed. That makes it hard for the owner to respond quickly or in their own working terms.
Better request
Please send the carbon inventory figures and backup for [reporting period] from [source system / workbook]. I need the total emissions figure, the activity groups covered, any separately tracked biogenic carbon amount, the gases included if tracked, the base-year dates and total, the reason that base year was chosen, any recalculation notes, the factor source, the GWP reference, and the method/tool notes. A summary table plus the underlying file is fine.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State which gases were counted, which other indirect emissions categories and activities were included, whether biogenic carbon dioxide was part of the calculation, and which factors, warming values, methods, assumptions, and tools were used.
Context note
Explain what the reported gross other indirect emissions figure means in practice by linking it to the included categories, the gases covered, the base-year reference point, and any biogenic carbon dioxide reported separately or included.
Fluctuation statement
If the base-year figure was updated, briefly describe the significant operational or data changes that caused the recalculation and note how the revised base-year emissions compare with the original reference period.
Content index entry
GRI 305-3 Other indirect (Scope 3) GHG emissions — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong data owner
The request goes to a central sustainability contact instead of the team that holds the spend, logistics, travel, or supplier records needed to build the figure.
Framework language in the ask
The data request uses reporting jargon rather than the organisation’s own process terms, so the person receiving it cannot tell which operational records to pull.
No clear boundary
The team starts collecting figures without stating which business units, sites, suppliers, or activities are in and out of the calculation.
Mixed time basis
One part of the file uses the reporting period while another uses a different cut-off or historic year, so the numbers do not line up.
Counting methods mixed together
Activity data, spend-based estimates, and supplier-reported values are merged without separating the basis used for each line item.
Source labels lost
The original file names, system fields, or supplier codes are stripped out, making it impossible to trace each number back to its source record.
Separate populations merged
Different activity groups that should stay distinct, such as business travel and freight, are rolled into one pool before the calculation is checked.
Missing evidence trail
The working papers do not keep the source extract, factor reference, assumptions, and reviewer sign-off together, so the calculation cannot be reconstructed later.
Where judgement is often needed
Setting the group boundary after a buy-in or sale
Decide whether the acquired or sold business is counted from the date control changes, explain the cut-off used, and note any restatement of the earlier comparison year if the change is large enough to alter the trend.
Handling different local meanings for the same activity
Where countries label or classify the same business activity differently, map each site to one internal category, explain the mapping rule, and show any country-specific exceptions.
Including activities that sit partly inside and partly outside the footprint
For shared services, leased assets, contractors, or other borderline activities, state the rule used to include or exclude them and explain how double counting or gaps were avoided.
Choosing the year used as the comparison point
If several years could serve as the starting point, pick the one that best fits the organisation’s emissions history, explain why it was chosen, and show the opening and closing dates for that year.
Reworking the comparison year after a major structural change
When a large acquisition, disposal, or similar shift changes the emissions picture, explain what triggered the recalculation, what was updated, and how the revised comparison figure was derived.
Mixing measured data with estimates
If some sources are directly measured and others are modelled or estimated, disclose which parts rely on each approach, the main assumptions behind the estimates, and any material data gaps.
Selecting the emissions factors and warming values
State which factor set and warming values were used, or point to the source, and explain any country, sector, or supplier-specific factors applied instead of a single group-wide set.
Rounding and aggregation where detail could identify people or sites
Use a consistent rounding rule and, where privacy or confidentiality limits site-level detail, explain the aggregation level chosen and confirm that the total still ties back to the underlying calculations.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — food manufacturing
We have prepared this synthetic example to show how we would explain our wider value-chain climate figure. Our reported total for other indirect emissions is **1,250,000 tCO2e**, made up of **1,180,000 tCO2e** from carbon dioxide, methane, nitrous oxide and HFCs, plus **70,000 tCO2e** from biogenic carbon dioxide; the calculation covers purchased goods and services, upstream transport and distribution, waste from operations, business travel, employee commuting, and downstream transport and distribution. - Our base period runs from **1 January 2020 to 31 December 2020**; we chose it because it was the first full year after a major systems upgrade and gives us a stable point for comparison. - The base-year figure was **1,020,000 tCO2e**; we restated it after a material change in our supplier mix and after improving activity data for freight and packaging. - We used emission factors from recognised national and international datasets, applied **AR6** warming values, and calculated the result using the GHG Protocol, spend-based and activity-based methods, and our internal emissions model.
Synthetic illustration only; figures and wording are invented for training purposes and should be replaced with entity-specific data and judgement.
Illustrative (synthetic) example — technology services
This synthetic example shows how we might describe our value-chain climate number in plain language. Our total for other indirect emissions is **86,000 tCO2e**, including **84,500 tCO2e** from carbon dioxide, methane, nitrous oxide, HFCs and PFCs, and **1,500 tCO2e** of biogenic carbon dioxide; the scope covers cloud hosting and data-centre services, purchased hardware, employee commuting, business travel, and end-of-life treatment of sold devices. - Our base year is **1 April 2021 to 31 March 2022**, selected because it was the first year with complete activity data across the group after a merger. - The base-year amount was **79,000 tCO2e**; we updated it after a change in organisational boundary and a correction to electricity-use data for leased offices. - We relied on supplier-specific factors where available and otherwise on government and industry datasets, used **AR5** warming values, and applied life-cycle assessment tools together with the GHG Protocol and spend-based estimation methods.
Synthetic illustration only; figures and wording are invented for training purposes and should be replaced with entity-specific data and judgement.
Company reports
How companies report GRI 305-3
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Snam S.p.A.
Gas Utilities · Italy · 2025
Snam S.p.A.'s 2025 Annual Report provides a covered value for Scope 1 greenhouse gas emissions under financial control on page 307, alongside a narrative on the calculation methodology and emission factors on page 448, though this narrative lacks a headline value. The report also references the Global Warming Potential of 29.8 in line with the Intergovernmental Panel on Climate on page 305 and mentions the use of internationally covered calculation tools such as the GHG Protocol on page 311, but again without headline figures. Notably, several expected emissions values and narrative items are not found or remain unclear in the report, limiting a full assessment of the disclosure.
SQM / Sociedad Química y Minera de Chile
Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024
SQM's Sustainability Report 2024 provides detailed data on indirect greenhouse gas emissions (Scope 2) with specific values reported on page 210, showing emissions in tCO2e for several years. The report also includes energy intensity metrics per energy source on page 339, and references to climate-related goals aligned with limiting global warming to 1.5°C on page 187. However, the report lacks clear narrative explanations or methodologies for emissions data, and several expected narrative items and emissions values are not found or remain unclear in the document.
Canadian Pacific Kansas City / CPKC
Ground Transportation — Railroads · Canada · 2024
Canadian Pacific Kansas City's 2024 Sustainability Data Report provides specific emissions data, including Scope 1 greenhouse gas emissions related to off-road sources on page 15, and references to global warming potentials from the IPCC Fifth Assessment Report also on page 15. The report includes a restated value for Purchased Goods & Services emissions on page 16 and offers some contextual discussion of potential future climate risks and opportunities on page 45, though without headline values. However, several emissions values and narrative disclosures remain not found or unclear in the report, with no quotable evidence for certain emissions categories or detailed methodology explanations.
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Scenarios to work through
A logistics business has finished its annual carbon inventory and has one total for purchased transport, waste treatment, and employee commuting. The draft also notes that the figure excludes biogenic carbon from a small biofuel trial, but the team has not yet written down the methods used.
QWhat should the preparer check is captured before sign-off for this disclosure?
Reveal model answer →Hide answer ↑The disclosure should include the total other indirect emissions in tonnes of CO2e, plus the gases covered if that information is available. It should also state any biogenic carbon amount separately, identify which outside-the-fence activities and categories were included, and describe the methods, assumptions, tools, emission factors, and warming values used to build the figure.
Why this matters · A complete Scope 3 disclosure is more than one total: it needs the scope of the calculation and the basis behind it.
A retailer has chosen 2021 as its comparison year because it was the first year with a full data set after a systems change. The team can show the start and end dates, but it has not yet explained why that year was selected or whether later changes in the inventory led to restating the comparison figure.
QWhat information should the preparer make sure is explained about the comparison year?
Reveal model answer →Hide answer ↑The report should give the opening and closing dates for the comparison year, explain why that year was chosen, show the emissions for that year, and describe any major changes that caused the comparison figure to be recalculated. If the inventory was restated, the reason for that restatement should be clear.
Why this matters · Readers need both the comparison-year numbers and the reason that year is the right anchor for trend reporting.
A manufacturer has calculated its supply-chain emissions using a mix of supplier data, spend-based estimates, and a commercial calculation tool. The draft says only that the result is “based on recognised methods” and does not identify where the emission factors or warming values came from.
QWhat should the preparer do to make the calculation basis usable to a reviewer?
Reveal model answer →Hide answer ↑The report should name the source of the emission factors, identify the warming values used or point to where those values came from, and describe the standards, methods, assumptions, and tools that shaped the calculation. A vague statement about using recognised methods is not enough for a reader to understand how the number was built.
Why this matters · A reviewer should be able to trace the calculation basis, not just see the final number.
A food producer includes freight, packaging, and end-of-life treatment in its Scope 3 total, but the draft only lists the total and the comparison-year figure. The team is unsure whether it also needs to spell out which parts of the value chain were counted and whether any biogenic carbon from packaging residues should be shown separately.
QWhat should the preparer confirm is described alongside the total?
Reveal model answer →Hide answer ↑The report should identify the categories and activities that were included in the calculation, and it should separately state any biogenic carbon amount if that applies. That way, a reader can see what sits inside the total and what has been kept distinct.
Why this matters · The total must be supported by a clear list of what was counted and what was reported separately.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Direct (Scope 1) GHG emissions → Guide ✓Energy indirect (Scope 2) GHG emissions → Guide ✓GHG emissions intensity → Guide ✓Reduction of GHG emissions → Guide ✓Emissions of ozone-depleting substances (ODS) →Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions → Guide ✓Show all 6 related disclosures →
FAQ
Questions this page answers
What do I need to gather before drafting GRI 305-3 emissions data for this page?+−
Start with the datapoints listed on the page: Scope 3 total, included gases, biogenic CO2 total, Scope 3 coverage, base year start and end, base year reason, base year emissions, recalculation context, factor source, GWP basis, and calculation method. The page also gives a step-by-step preparation section to help you turn those inputs into a draft.
How do I use the step-by-step 'how to prepare' section for GRI 305-3?+−
Use it as a practical checklist to move from raw inputs to a draft disclosure. The page is designed to help you set scope and methodology, collect the right data, and avoid common reporting gaps.
Which data owner should I ask for the Scope 3 total and related emissions inputs?+−
The page is set up for practitioner use, so you can use it to coordinate with the relevant data owner for the emissions figures, base year details, and calculation inputs. It does not assign a specific role, but it does help you identify what evidence and source information you need to request.
What evidence should I keep in the pack for GRI 305-3 assurance readiness?+−
The page includes an evidence pack with five items to support assurance readiness. It also lists six assurance claims to verify, each with a claim, risk, and evidence prompt, so you can build a focused audit trail.
How do I use the six assurance claims on the page when reviewing my emissions disclosure?+−
Treat them as a check against the main risks in the disclosure and use the linked evidence prompts to see what should support each claim. That helps you spot gaps before the draft goes to assurance.
What are the most common mistakes to avoid when preparing the GRI 305-3 emissions page?+−
The page has a section on common reporting gaps and mistakes, so you can use it as a pre-submission review. It is there to help you catch missing scope, weak methodology detail, or incomplete evidence before you finalise the draft.
How do I turn the page content into a draft GRI 305-3 disclosure?+−
Use the draft-output section to shape the final write-up: it includes visualisation ideas, narrative starters, and a GRI content-index line. The page also provides a synthetic illustrative example to show how the disclosure can be presented.
Can I use the synthetic illustrative example on the page as a template for my own GRI 305-3 table?+−
Yes, as a formatting and structure guide only. The example is explicitly synthetic, so you should replace it with your own data and keep any totals and subsets internally consistent.
What does the page mean by Scope 3 coverage, and why do I need it for the disclosure?+−
Scope 3 coverage is one of the datapoints the page tells you to prepare, so it is part of the practical data set for the disclosure. Use it to show how complete your Scope 3 figure is and to support the methodology narrative.
How should I handle the base year information for GRI 305-3 on this page?+−
The page asks you to prepare the base year start, base year end, base year reason, base year emissions, and recalculation context. That means you should be ready to explain both the reference period and why the base year was chosen, plus any changes that affect comparability.
Is there any cross-framework help on the page if I also need ESRS E1 climate data?+−
Yes. The page notes ESRS E1 (Climate Change) as the closest correspondence, so the data you prepare here may be reusable across both disclosures. It does not say the requirements are identical, so you still need to check the other framework separately.
More questions this page can help with
GRI 305-3 emissions workbook download: what is in the Prep & Assurance file?Where do I find the printable Library Card PDF for GRI 305-3 emissions?How do I use the 'From company reports' table for GRI 305-3 emissions examples?What should I include in the GRI 305-3 evidence pack for assurance?How do I check whether my Scope 3 emissions calculation method is ready for disclosure?What should I write in the GRI 305-3 narrative starter section?How do I use the GRI content-index line on the page for my draft?What are the common reporting gaps for GRI 305-3 emissions data?How do I document the factor source and GWP basis for GRI 305-3?What does the page say about included gases and biogenic CO2 for GRI 305-3?How do I prepare GRI 305-3 emissions data for assurance review?Can I reuse GRI 305-3 emissions data for ESRS E1 climate reporting?
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