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Учебный партнёр GRI GRI 305 · Emissions · Disclosure GRI 305-1

С 2027 заменяется на GRI 102

Отзывается для отчётных периодов, начинающихся 1 января 2027 года или позднее, когда вступит в силу GRI 102.

Direct (Scope 1) GHG emissions

GRI 305-1 · mandatory · metrics + narrative

This disclosure requires an organisation to report its gross direct (Scope 1) greenhouse gas emissions from sources that it owns or controls.

Правовой статус

Disclosure 305-1 has been superseded by Disclosure 102-5 Scope 1 GHG emissions in GRI 102: Climate Change 2025. GRI 102 becomes mandatory for climate change reporting published on or after 1 January 2027, with earlier adoption encouraged. Use this page for reporting under GRI 305-1 and consult GRI 102-5 when preparing for early adoption or reporting published from 1 January 2027.

Начать подготовку ↓ Official Global Reporting Initiative source ↗ Compare 3 real reports

Суть раскрытия

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.

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.

  • (a) gross Scope 1 emissions, tCO2e

    Sustainability reporting / Climate / Finance

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

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

    Риск 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.

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

    Риск 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.

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

    Риск 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.

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

    Риск 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.

    Доказательства Archived base-year inventory and reconciliation workbook.

    Риск 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.

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

    Риск 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.

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

    Риск 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.

    Доказательства GHG boundary policy, entity mapping and consolidation worksheet.

    Риск 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.

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

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

Прежде чем начать

  • 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?
＋ Показать подпункты GRI 305-1 (рабочий чек-лист LRA)

Как это подготовить

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.

Запросить данные

Request the disclosure evidence

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

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.

Более удачный запрос

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.

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

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.

Примечание о контексте

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.

Центр загрузок

Инструменты и формы для подготовки

Скачивайте инструменты подготовки GRI 305-1 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

  • (a) gross Scope 1 emissions, tCO2e is reported accurately and completely.

    Риски The response omits, misclassifies or overstates (a) gross scope 1 emissions, tco2e.

    Доказательства для проверки Approved GHG inventory, activity data, calculation workbook and sign-off record.

  • (b) gases included is reported accurately and completely.

    Риски The response omits, misclassifies or overstates (b) gases included.

    Доказательства для проверки GHG inventory methodology and gas-by-gas calculation mapping.

  • (c) biogenic CO2, separately is reported accurately and completely.

    Риски The response omits, misclassifies or overstates (c) biogenic co2, separately.

    Доказательства для проверки Biogenic-emissions schedule and reconciliation to the GHG inventory.

  • (d-i) base year is reported accurately and completely.

    Риски The response omits, misclassifies or overstates (d-i) base year.

    Доказательства для проверки Approved base-year record, period definition and selection rationale.

  • (d-ii) base year emissions is reported accurately and completely.

    Риски The response omits, misclassifies or overstates (d-ii) base year emissions.

    Доказательства для проверки Archived base-year inventory and reconciliation workbook.

  • (d-iii) rationale and recalculation context is reported accurately and completely.

    Риски The response omits, misclassifies or overstates (d-iii) rationale and recalculation context.

    Доказательства для проверки Recalculation policy, change log and approved old-to-new bridge.

  • (e) emission-factor and GWP sources is reported accurately and completely.

    Риски The response omits, misclassifies or overstates (e) emission-factor and gwp sources.

    Доказательства для проверки Versioned emission-factor library, GWP source and calculation methodology.

  • (f) consolidation approach is reported accurately and completely.

    Риски The response omits, misclassifies or overstates (f) consolidation approach.

    Доказательства для проверки GHG boundary policy, entity mapping and consolidation worksheet.

  • (g) standards, methodologies and assumptions is reported accurately and completely.

    Риски The response omits, misclassifies or overstates (g) standards, methodologies and assumptions.

    Доказательства для проверки Approved inventory methodology, assumptions log and calculation-tool version record.

Пакет доказательств для подготовки

Типичные пробелы в отчётности

  • 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.

Реальные отчёты

How 3 companies report it

Примеры полного и частичного раскрытия на практике. Это разборы на основе доказательств, а не готовые шаблоны для копирования.

Реальные опубликованные отчёты

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.
ПолеYuanta Financial Holding Co., Ltd.SQM / Sociedad Química y Minera de ChileSnam S.p.A.
(a) gross Scope 1 emissions, tCO2eНе найденоНе найденоНе найдено
(b) gases includedЧастичноЧастичноЧастично
(c) biogenic CO2, separatelyНе найденоНе найденоНе найдено
(d-i) base yearНе найденоНе найденоНе найдено
(d-ii) base year emissionsНе найденоНе найденоНе найдено
(d-iii) rationale and recalculation contextЧастичноЧастичноЧастично
(e) emission-factor and GWP sourcesНе найденоНе найденоНе найдено
(f) consolidation approachЧастичноЧастичноЧастично
(g) standards, methodologies and assumptionsЧастичноЧастичноЧастично

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