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Учебный партнёр GRI GRI 102 · Climate Change · Disclosure GRI 102-5

Вступает в силу в 2027

Применяется к отчётным периодам, начинающимся 1 января 2027 года или позднее; досрочное применение приветствуется. Заменяет GRI 305.

Scope 1 GHG emissions

GRI 102-5 · mandatory · metrics + narrative

Disclosure 102-5 requires an organization to report its gross Scope 1 greenhouse gas emissions from sources included within its organizational boundary. The organizational boundary must be established using the equity-share, financial-control or operational-control approach and the selected approach must be applied consistently across Scope 1, Scope 2 and Scope 3. The organization should explain why it selected the approach.

Правовой статус

GRI 102: Climate Change 2025 is effective for reports or other materials published on or after 1 January 2027, with earlier adoption encouraged.

Начать подготовку ↓ Official Global Reporting Initiative source ↗

Суть раскрытия

The gross Scope 1 total must be reported in metric tons of CO₂ equivalent and must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. The organization must provide a breakdown of each gas both in physical metric tons and in metric tons of CO₂ equivalent.

Biogenic non-CO₂ emissions, such as CH₄ and N₂O from biomass combustion or biodegradation, must be included within gross Scope 1 emissions. Biogenic CO₂ from biomass combustion or biodegradation must be reported separately in metric tons of CO₂ and must not be included in the gross Scope 1 total.

GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 1 emissions. However, Scope 1 emissions generated during GHG removal activities remain part of the gross Scope 1 inventory. Information on removals and carbon credits is reported under the relevant separate disclosures.

The organization must use 100-year global warming potential values from the latest IPCC assessment report. Where historical periods were calculated using different IPCC GWP values, it should identify the values used in each period.

The organization must report the base year and explain why it was selected. It must provide separate base-year figures for gross Scope 1 emissions in metric tons of CO₂ equivalent and biogenic CO₂ emissions in metric tons of CO₂. Recalculate base-year emissions when significant changes occur: structural changes such as acquisitions, divestments, mergers, insourcing or outsourcing; changes in calculation methodology, emission factors or data quality; and the discovery of significant errors. Explain the trigger and keep the previously reported base-year figure.

The organization must report the standards, methodologies, assumptions and calculation tools used and identify the sources of its emission factors. It should explain why these methods and factors were selected and distinguish direct measurements from calculations and estimates.

The reported organizational perimeter should reconcile to the entities included in financial reporting. Differences between financial and sustainability reporting entities should be explained under Disclosure 2-2, and emissions from additional associates, joint ventures or unconsolidated subsidiaries included in sustainability reporting should be reported separately.

To support comparability, the organization should present gross Scope 1 emissions, the gas-by-gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally break down Scope 1 emissions by business unit or facility, country, source type and activity type.

Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 1 inventory.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.

Подготовить

Что собрать до написания

Отмечайте каждое поле по мере поступления доказательств. Владельцы — команды, у которых обычно хранятся исходные файлы.

  • Organisational boundary and consolidation approach

    GHG Accounting / Sustainability reporting

    Disclosure 102-5 requires an organization to report its gross Scope 1 greenhouse gas emissions from sources included within its organizational boundary. The organizational boundary must be established using the equity-share, financial-control or operational-control approach and the selected approach must be applied consistently across Scope 1, Scope 2 and Scope 3. The organization should explain why it selected the approach.

    Доказательства Approved source records, calculation files, reconciliations and review evidence supporting organisational boundary and consolidation approach.

    Риск The published response for organisational boundary and consolidation approach is incomplete or does not match the supporting records.

  • Gross Scope 1 total and gas-by-gas breakdown

    GHG Accounting / Sustainability reporting

    The gross Scope 1 total must be reported in metric tons of CO₂ equivalent and must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. The organization must provide a breakdown of each gas both in physical metric tons and in metric tons of CO₂ equivalent.

    Доказательства Approved source records, calculation files, reconciliations and review evidence supporting gross scope 1 total and gas-by-gas breakdown.

    Риск The published response for gross scope 1 total and gas-by-gas breakdown is incomplete or does not match the supporting records.

  • Biogenic non-CO₂ and separate biogenic CO₂

    GHG Accounting / Sustainability reporting

    Biogenic non-CO₂ emissions, such as CH₄ and N₂O from biomass combustion or biodegradation, must be included within gross Scope 1 emissions. Biogenic CO₂ from biomass combustion or biodegradation must be reported separately in metric tons of CO₂ and must not be included in the gross Scope 1 total.

    Доказательства Approved source records, calculation files, reconciliations and review evidence supporting biogenic non-co₂ and separate biogenic co₂.

    Риск The published response for biogenic non-co₂ and separate biogenic co₂ is incomplete or does not match the supporting records.

  • Exclusion of removals, trades and avoided emissions

    GHG Accounting / Sustainability reporting

    GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 1 emissions. However, Scope 1 emissions generated during GHG removal activities remain part of the gross Scope 1 inventory. Information on removals and carbon credits is reported under the relevant separate disclosures.

    Доказательства Approved source records, calculation files, reconciliations and review evidence supporting exclusion of removals, trades and avoided emissions.

    Риск The published response for exclusion of removals, trades and avoided emissions is incomplete or does not match the supporting records.

  • Latest IPCC 100-year GWP values

    GHG Accounting / Sustainability reporting

    The organization must use 100-year global warming potential values from the latest IPCC assessment report. Where historical periods were calculated using different IPCC GWP values, it should identify the values used in each period.

    Доказательства Approved source records, calculation files, reconciliations and review evidence supporting latest ipcc 100-year gwp values.

    Риск The published response for latest ipcc 100-year gwp values is incomplete or does not match the supporting records.

  • Base year, recalculation and prior-period figures

    GHG Accounting / Sustainability reporting

    The organization must report the base year and explain why it was selected. It must provide separate base-year figures for gross Scope 1 emissions in metric tons of CO₂ equivalent and biogenic CO₂ emissions in metric tons of CO₂. Recalculate base-year emissions when significant changes occur: structural changes such as acquisitions, divestments, mergers, insourcing or outsourcing; changes in calculation methodology, emission factors or data quality; and the discovery of significant errors. Explain the trigger and keep the previously reported base-year figure.

    Доказательства Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures.

    Риск The published response for base year, recalculation and prior-period figures is incomplete or does not match the supporting records.

  • Standards, methodologies, assumptions and emission factors

    GHG Accounting / Sustainability reporting

    The organization must report the standards, methodologies, assumptions and calculation tools used and identify the sources of its emission factors. It should explain why these methods and factors were selected and distinguish direct measurements from calculations and estimates.

    Доказательства Approved source records, calculation files, reconciliations and review evidence supporting standards, methodologies, assumptions and emission factors.

    Риск The published response for standards, methodologies, assumptions and emission factors is incomplete or does not match the supporting records.

  • Financial-reporting perimeter reconciliation

    Finance / Sustainability reporting

    The reported organizational perimeter should reconcile to the entities included in financial reporting. Differences between financial and sustainability reporting entities should be explained under Disclosure 2-2, and emissions from additional associates, joint ventures or unconsolidated subsidiaries included in sustainability reporting should be reported separately.

    Доказательства Approved source records, calculation files, reconciliations and review evidence supporting financial-reporting perimeter reconciliation.

    Риск The published response for financial-reporting perimeter reconciliation is incomplete or does not match the supporting records.

  • Current and historical trend information

    GHG Accounting / Sustainability reporting

    To support comparability, the organization should present gross Scope 1 emissions, the gas-by-gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally break down Scope 1 emissions by business unit or facility, country, source type and activity type.

    Доказательства Approved source records, calculation files, reconciliations and review evidence supporting current and historical trend information.

    Риск The published response for current and historical trend information is incomplete or does not match the supporting records.

  • Reason for omission and inventory completeness

    GHG Accounting / Sustainability reporting

    Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 1 inventory.

    Доказательства Approved source records, calculation files, reconciliations and review evidence supporting reason for omission and inventory completeness.

    Риск The published response for reason for omission and inventory completeness is incomplete or does not match the supporting records.

Прежде чем начать

  • Report gross Scope 1 emissions from every source within the selected organisational boundary. Apply one consolidation approach consistently across Scope 1, Scope 2 and Scope 3.
  • Where required information is unavailable, apply the relevant GRI 1 reason for omission rather than presenting selected facilities as the complete organisational inventory.
  • Have the supporting records and the final response been reconciled?
＋ Показать подпункты GRI 102-5 (рабочий чек-лист LRA)

Как это подготовить

Report gross Scope 1 emissions from every source within the selected organisational boundary. Apply one consolidation approach consistently across Scope 1, Scope 2 and Scope 3.
Collect and reconcile the records for: Organisational boundary and consolidation approach; Gross Scope 1 total and gas-by-gas breakdown; Biogenic non-CO₂ and separate biogenic CO₂; Exclusion of removals, trades and avoided emissions; Latest IPCC 100-year GWP values; Base year, recalculation and prior-period figures; Standards, methodologies, assumptions and emission factors; Financial-reporting perimeter reconciliation; Current and historical trend information; Reason for omission and inventory completeness.
Where required information is unavailable, apply the relevant GRI 1 reason for omission rather than presenting selected facilities as the complete organisational inventory.
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.

Запросить данные

Request the disclosure evidence

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

Provide the consolidation policy and entity reconciliation; source-level activity data; gross Scope 1 total; physical-tonne and tCO₂e gas breakdown; biogenic non-CO₂ and separate biogenic CO₂; exclusion controls; IPCC GWP source; base-year and recalculation files; standards, methods, assumptions, factors and current plus historical figures.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Более удачный запрос

Provide the consolidation policy and entity reconciliation; source-level activity data; gross Scope 1 total; physical-tonne and tCO₂e gas breakdown; biogenic non-CO₂ and separate biogenic CO₂; exclusion controls; IPCC GWP source; base-year and recalculation files; standards, methods, assumptions, factors and current plus historical figures.

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.

Примечание о методике

Include biogenic non-CO₂ in gross Scope 1, report biogenic CO₂ separately in metric tons of CO₂ and do not net removals, GHG trades, carbon credits or avoided emissions against the gross total.

Примечание о контексте

Reconcile sustainability-reporting entities to financial-reporting entities and explain differences. Distinguish a base-year recalculation from a restatement of previously published information under GRI 2-4.

Центр загрузок

Инструменты и формы для подготовки

Скачивайте инструменты подготовки GRI 102-5 бесплатно в течение 24 часов после подтверждения email. Ссылки на исходные отчёты остаются открытыми.

Бесплатно · Доступ по email
01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧ 02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧ 03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧

Проверка

Для каждого утверждения проверьте доказательства

  • Organisational boundary and consolidation approach is reported accurately and completely.

    Риски The response omits, misclassifies or overstates organisational boundary and consolidation approach.

    Доказательства для проверки Approved source records, calculation files, reconciliations and review evidence supporting organisational boundary and consolidation approach.

  • Gross Scope 1 total and gas-by-gas breakdown is reported accurately and completely.

    Риски The response omits, misclassifies or overstates gross scope 1 total and gas-by-gas breakdown.

    Доказательства для проверки Approved source records, calculation files, reconciliations and review evidence supporting gross scope 1 total and gas-by-gas breakdown.

  • Biogenic non-CO₂ and separate biogenic CO₂ is reported accurately and completely.

    Риски The response omits, misclassifies or overstates biogenic non-co₂ and separate biogenic co₂.

    Доказательства для проверки Approved source records, calculation files, reconciliations and review evidence supporting biogenic non-co₂ and separate biogenic co₂.

  • Exclusion of removals, trades and avoided emissions is reported accurately and completely.

    Риски The response omits, misclassifies or overstates exclusion of removals, trades and avoided emissions.

    Доказательства для проверки Approved source records, calculation files, reconciliations and review evidence supporting exclusion of removals, trades and avoided emissions.

  • Latest IPCC 100-year GWP values is reported accurately and completely.

    Риски The response omits, misclassifies or overstates latest ipcc 100-year gwp values.

    Доказательства для проверки Approved source records, calculation files, reconciliations and review evidence supporting latest ipcc 100-year gwp values.

  • Base year, recalculation and prior-period figures is reported accurately and completely.

    Риски The response omits, misclassifies or overstates base year, recalculation and prior-period figures.

    Доказательства для проверки Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures.

  • Standards, methodologies, assumptions and emission factors is reported accurately and completely.

    Риски The response omits, misclassifies or overstates standards, methodologies, assumptions and emission factors.

    Доказательства для проверки Approved source records, calculation files, reconciliations and review evidence supporting standards, methodologies, assumptions and emission factors.

  • Financial-reporting perimeter reconciliation is reported accurately and completely.

    Риски The response omits, misclassifies or overstates financial-reporting perimeter reconciliation.

    Доказательства для проверки Approved source records, calculation files, reconciliations and review evidence supporting financial-reporting perimeter reconciliation.

  • Current and historical trend information is reported accurately and completely.

    Риски The response omits, misclassifies or overstates current and historical trend information.

    Доказательства для проверки Approved source records, calculation files, reconciliations and review evidence supporting current and historical trend information.

  • Reason for omission and inventory completeness is reported accurately and completely.

    Риски The response omits, misclassifies or overstates reason for omission and inventory completeness.

    Доказательства для проверки Approved source records, calculation files, reconciliations and review evidence supporting reason for omission and inventory completeness.

Пакет доказательств для подготовки

Типичные пробелы в отчётности

  • Reporting the gas breakdown only in tCO₂e and omitting physical metric tons.
  • Excluding biogenic non-CO₂ or adding it to the gross total twice.
  • Including biogenic CO₂ in gross Scope 1.
  • Netting carbon credits or removals against the gross Scope 1 inventory.
  • Omitting NF₃, the consolidation approach or emission-factor sources.
  • Presenting selected facilities as a complete organisational inventory.
✓ ИИ-ассистент Хаба знаний · человек в контуре
Dr Ross Kurinko

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Ссылки на стандарты

Соответствующие требования GRI и смежные раскрытия

GRI

GRI 102-5

в составе GRI 102: Climate Change

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Guides that settle this question

GRI 102: Изменение климата 2025 — что изменится и как подготовиться к 2027 году →Единый реестр выбросов ПГ для GRI 102, ESRS E1 и IFRS S2: границы, показатели и сохраняющиеся пробелы →Отчётность по категории 3 Scope 3 согласно GRI 102: категории, иерархия данных и оценки поставщиков →Планы перехода и справедливый переход согласно GRI 102: что должны раскрывать компании →

Связанное и другое

Transition plan for climate change mitigation → КарточкаCarbon Credits → КарточкаClimate change adaptation plan → КарточкаJust transition → КарточкаGHG emissions reduction targets and progress → КарточкаВсе раскрытия →

Больше в GRI 102 →Открыть полный каталог →Искать по всем раскрытиям →

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