Перейти к сути раскрытия

Библиотека раскрытийПрактическое руководство по каждому раскрытию в отчётности

IFRS S2: Climate-related Disclosures·Paragraphs 29–a–i

Absolute gross greenhouse gas emissions

Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику IFRS.

Открыть официальный источник IFRS Сравнить реальные отчёты → ↗ Поделиться

Опубликованный паспорт

Проверка ожидается
··· На проверке Идёт редакционная проверка Подготовлено по официальным первоисточникам и данным опубликованных отчётов. Утверждающий пока не указан, поэтому у страницы нет подписи автора. Пользуйтесь ею вместе с официальным источником IFRS, пока проверка не завершена.

Стандарт

IFRS S2: Climate-related Disclosures

Paragraphs 29–a–i · 2024

Вступает в силу

2024-01-01

Официальный источник: Открыть ↗

Последняя проверка

—

Учебные материалы LRA · Не выпущено и не одобрено IFRS

Чтобы подготовить это раскрытие
5полей для подготовки 6утверждений для проверки 5областей доказательств 3примеров из отчётов

Суть раскрытия

This disclosure asks an organisation to report its total gross greenhouse gas emissions in absolute terms, rather than as an intensity measure. In practice, that means showing the full amount of emissions generated before any offsets or removals are considered, so readers can see the scale of the organisation’s climate impact.

The practical focus is on completeness and consistency of coverage. Organisations should think about whether the figure covers all relevant operations, entities and activities in scope, rather than only selected sites or headline locations, so the reported number reflects the organisation as a whole.

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

Прежде чем начать

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

Подготовка

Ключевая информация для подготовки

Поле подготовки Что зафиксировать Подсказка по доказательствам Ответственный
Reporting boundary The organisational and activity boundary used for the emissions calculation, including which entities, sites, operations and time period are included. Group reporting policy, consolidation notes, boundary memo, and the emissions inventory scope file. Sustainability / Finance
Direct emissions total The total greenhouse gas emissions from sources the organisation controls directly, expressed in carbon dioxide equivalent for the reporting period. Fuel logs, meter data, fleet records, refrigerant records, calculation workbook, and the emissions source register. Environment / Operations
Purchased energy emissions The greenhouse gas emissions linked to purchased electricity, heat, steam or cooling used in the reporting period, expressed in carbon dioxide equivalent. Utility bills, supplier statements, meter reads, contract data, calculation workbook, and the purchased-energy schedule. Energy / Sustainability
Value chain emissions The greenhouse gas emissions from upstream and downstream activities outside direct control that are included in the reporting boundary, expressed in carbon dioxide equivalent. Supplier data, travel and logistics records, procurement spend files, estimation assumptions, and the scope 3 calculation model. Procurement / Sustainability
Gross emissions total The combined greenhouse gas emissions total before any offsets or removals, covering the full reporting boundary and period, expressed in carbon dioxide equivalent. Consolidated emissions schedule, calculation workbook, source-category totals, and the final reporting pack. Sustainability / Finance
＋ Показать подпункты s2-29-a-i (рабочий чек-лист LRA)

Как это подготовить

Set the calculation boundary first. Be clear about which parts of the business, sites, activities and time period are included in the emissions figure, so the same boundary is used consistently across all the numbers you report.
Decide what will count in each emissions bucket. Separate direct emissions, purchased energy emissions and value-chain emissions into distinct working files, and make sure each source is assigned to the right category before you total anything.
Gather the underlying support for every figure. Keep the activity data, emission factors, meter reads, invoices, system extracts or other source records that back each emissions amount, so the reported numbers can be traced back to evidence.
Build the reported outputs from the evidence. Prepare the individual emissions amounts and the overall gross total in tonnes of CO2e, using the same calculation basis throughout and checking that the total is assembled from the component figures you have collected.
Record any exclusions, estimation choices or boundary changes. If something is left out, treated differently or updated from the prior approach, note what changed, why it changed and how that affects comparability.
Check the draft against the source material before sign-off. Reconcile the final figures and boundary notes to the supporting records and the official reporting source, so the published disclosure matches the evidence and the intended calculation approach.

Запросить данные

Request the emissions totals and working papers from EHS / Operations

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

What are the organisation’s gross greenhouse gas totals for the reporting period, split by direct, purchased energy, and other value-chain sources, and what calculation perimeter was used?

Use your organisation’s own terms first, then map them to the reporting labels. For example, ask for your carbon inventory, emissions workbook, or footprint pack if that is how the team talks internally; only translate into the reporting labels when you prepare the disclosure pack. Check the official source before sign-off.

Слабый запрос

Please send the Scope 1, Scope 2, Scope 3 and total gross emissions data for the disclosure.

Почему он не работает: It uses reporting labels only, which may not match how the owner stores or tracks the data. It does not ask for the perimeter, source files, assumptions, exclusions, or review evidence needed to understand what sits behind the totals.

Более удачный запрос

Please send the latest carbon inventory pack for [reporting period] for [entity/group name]. We need the perimeter used, the totals for direct emissions, purchased energy emissions, and other value-chain emissions, plus the gross total in tCO2e, together with the workbook/export, assumptions, exclusions, estimates, and any review note. Use your team’s usual labels first, then add a short mapping to the reporting labels.

Шаблон официального письма
Subject: Request for carbon inventory data and working papers for [reporting period]

Hi [name/team],

We are preparing the sustainability reporting pack for [reporting period] and need the latest emissions inventory and supporting working papers for [entity/group name].

Please send:
- the calculation perimeter used for the inventory;
- the totals for direct emissions, purchased energy emissions, and other value-chain emissions, all in tCO2e;
- the combined gross total in tCO2e;
- the source workbook or system extract used to build the figures;
- the method notes, including any factor set, assumptions, exclusions, or estimates;
- any review or sign-off evidence already available.

Please use your team’s usual labels in the first instance, then include a short mapping to the reporting labels so we can prepare the disclosure pack. If helpful, a simple table is fine.

Please send this by [date]. Check the official source before sign-off.

Thanks,
[preparer name]
Короткая версия для Teams / Slack
Hi [name/team] — could you send the latest carbon inventory pack for [reporting period] for [entity/group name]? We need the perimeter used, the totals for direct, purchased energy, and other value-chain emissions, plus the gross total, source workbook/export, assumptions, exclusions, and any review note. Use your usual internal labels first, then add a quick mapping to the reporting labels. Thanks — [preparer name]

Отраслевые примеры

Manufacturing

Контекст. A plant-based group with fuel combustion, process emissions, purchased electricity, and logistics tracked in an environmental workbook.

Адаптированный запрос. Please send the latest emissions workbook for [reporting period] covering [sites/plants]. Include the perimeter used, the totals for site fuel, purchased power, logistics, and other tracked sources, plus the combined total in tCO2e, the source files, factor set, assumptions, and any exclusions or estimates.

Пример ответа. Prepared by: EHS analyst; Reporting period: FY2025; Entity/group boundary: 6 plants and head office; Calculation perimeter: boilers, ovens, forklifts, electricity, inbound logistics; Source system/workbook: Environmental workbook v7; Method basis: internal factor library v12; Assumptions: one site estimated from prior-month usage; Exclusions: none; Reviewer: EHS manager; Sign-off status: approved.

Financial services

Контекст. A services group with office energy, business travel, data centres, and leased vehicles tracked through facilities and travel systems.

Адаптированный запрос. Please send the latest footprint pack for [reporting period] covering [business unit/group]. Include the perimeter used, the totals for office energy, fleet/leased vehicles, travel, and other tracked sources, plus the combined total in tCO2e, the source extracts, assumptions, exclusions, and review evidence.

Пример ответа. Prepared by: Sustainability reporting lead; Reporting period: FY2025; Entity/group boundary: operating group only; Calculation perimeter: offices, data centres, leased vehicles, business travel; Source system/workbook: Facilities dashboard and travel export; Method basis: latest factor file; Assumptions: one travel month annualised; Exclusions: dormant office excluded; Reviewer: Finance controller; Sign-off status: pending final review.

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

State the boundary used for the figures, explain how each emissions source was defined for the calculation, and note that the totals combine the included source categories on that basis.

Примечание о контексте

Explain what the figures show in practice by linking the boundary to the reported totals and clarifying how the direct, energy-related and value-chain amounts sit within the overall emissions picture.

Заявление о колебаниях

If any figure moved materially, describe the main operational or boundary-related drivers behind the change and note whether the shift came from one source category or across the full emissions set.

Запись в указателе содержания

s2-29-a-i Absolute gross greenhouse gas emissions — [location / page] / [notes]

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для s2-29-a-i — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.

Бесплатно · Участникам сообщества
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 ↧

Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение Риски Доказательства для проверки
We set the boundary for the figure by fixing the reporting year, the group of entities included, and the part of the value chain we treated as in-scope.Assurer checks whether the boundary was chosen consistently, whether any exclusions were justified, and whether the same boundary was used across the related figures.Boundary memo; consolidation list; scope mapping; methodology paper; sign-off showing the period, entity boundary and value-chain boundary used.
Where we used direct readings of gases, we converted them into carbon-dioxide equivalent using the warming values current at the reporting date from the latest available assessment.Assurer probes whether the conversion factors were current, whether the correct assessment was used, and whether the conversion was applied consistently to all directly measured gases.Conversion-factor source file; version/date of the assessment used; calculation workbook; review notes showing the conversion was applied to direct measurements.
Where we estimated emissions from activity data, we matched each input to a relevant factor and then converted the result into carbon-dioxide equivalent.Assurer checks whether the factors were suitable for the activity, whether the chosen basis was documented, and whether the conversion to carbon-dioxide equivalent was done correctly.Emission-factor library; factor selection rationale; activity data extracts; calculation sheets; evidence of review of factor applicability.
We prepared the disclosed emissions using the reporting period, the organisational boundary and the value-chain boundary we documented for the calculation.Assurer probes whether the disclosed numbers align with the stated perimeter and whether any parts of the business or value chain were omitted without explanation.Perimeter note; organisational chart or consolidation schedule; value-chain boundary analysis; reconciliation from source data to the disclosed totals.
For value-chain data drawn from different years, we used the timing basis allowed in our method and flagged any material events that happened in between.Assurer checks whether the timing approach was permitted, whether the periods were mixed consistently, and whether important changes between dates were identified and explained.Timing policy; source-data dates; bridge or adjustment schedule; narrative on intervening events; evidence of review of material changes.
We converted any directly measured gases in the same way across the related figures, using the current warming values at the reporting date.Assurer probes whether the same conversion basis was used consistently and whether the date-specific factors were correct for the reporting period.Calculation workbook; factor source and date; control checklist; reviewer sign-off.

Пакет доказательств для подготовки

Типичные пробелы в отчётности

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.

Типичные пробелы

Ошибки, которых стоит избегать при сборе данных

Wrong ownerThe request goes to a sustainability contact who does not hold the source records, so the team gets a polished summary instead of the operational data.
Framework language firstPeople ask for the figures using disclosure labels rather than the business’s own terms, and the data owner cannot map the request to their ledger, utility or travel records.
Unclear boundaryNo one states which sites, entities or activities sit inside the calculation, so different teams pull different populations and the numbers cannot be reconciled.
＋ Показать ещё 6

Где часто требуется профессиональное суждение

Set the reporting boundary after acquisitions and disposalsExplain whether the year includes only the businesses you controlled for the full period or also newly bought or sold operations, and state the cut-off date and any restatement approach you used.
Choose one emissions rulebook where local practice differsIf sites in different countries use different local calculation methods, pick a single basis for the group total, describe where local methods were converted or replaced, and note any material exceptions.
Decide how to treat sites or teams near the boundaryState how you handled assets, activities, contractors, leased locations, or joint arrangements that sit close to your operational boundary, and explain the inclusion or exclusion rule you applied.
＋ Показать ещё 6

Примеры

Иллюстративные примеры

Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.

Illustrative (synthetic) example — Manufacturing

We set out the boundary used for this emissions figure as our full consolidated group, covering operations we control and the value-chain activities we have included for the year ended 31 December 2025.
- Direct fuel and process emissions: 12,400 tCO2e.
- Purchased electricity and other energy emissions: 8,600 tCO2e.
- Other value-chain emissions: 79,000 tCO2e.
- Combined gross emissions: 100,000 tCO2e.

This example shows a simple narrative disclosure that identifies the reporting boundary and then gives the three emissions buckets plus the overall total. The figures are internally consistent because 12,400 + 8,600 + 79,000 = 100,000.

Illustrative (synthetic) example — Retail

For the year ended 31 March 2026, we measured emissions across our consolidated group and the related activities we chose to include in the reporting boundary.
- Emissions from our own sites and vehicles: 3,200 tCO2e.
- Emissions from bought-in power: 1,800 tCO2e.
- Emissions from the wider supply chain and downstream activities included in the boundary: 15,000 tCO2e.
- Total gross emissions for the period: 20,000 tCO2e.

This example uses different plain-language labels for the same required information, while still showing the boundary and the three component amounts that add up to the total. The arithmetic is consistent because 3,200 + 1,800 + 15,000 = 20,000.

Отчёты компаний

Как компании раскрывают S2-29-a-i на практике

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

Реальные опубликованные отчёты
Mowi ASA
Food Production — Animal Source · Norway · 2024
Открыть отчёт →
Mowi ASA’s 2024 Integrated Annual Report provides specific data on Scope 1 emissions, reporting 1,919 tonnes CO2e on page 172, and Scope 2 emissions, with figures detailed on page 79. The report also states total gross greenhouse gas emissions, including Scope 1, 2, and 3, as 2,477,798 tonnes CO2e on page 77. However, the report lacks clear information on the calculation perimeter for emissions and does not provide explicit data on Scope 3 emissions, with no quotable evidence found for these aspects.
TAQA (Abu Dhabi National Energy Company)
None · United Arab Emirates · 2024
Открыть отчёт →
TAQA's 2024 Integrated Report provides specific data on Scope 1 and Scope 2 greenhouse gas emissions, reporting 48.90 million tonnes of CO2e for Scope 1 and 0.28 million tonnes of CO2e for Scope 2 on page 272. However, the report does not include clear information on the calculation perimeter or methodology for these emissions, nor does it provide data on Scope 3 emissions or total gross emissions. These gaps limit the completeness of the emissions disclosure in the report.
WNC Corporation
Technology Hardware and Equipment · Taiwan · 2024
Открыть отчёт →
WNC Corporation’s 2024 Sustainability Report provides a clear disclosure of Scope 1 greenhouse gas emissions, reporting specific values in tonnes of CO2e on page 173. The report includes graphical context on Scope 1 and Scope 2 emissions on page 70 but does not clearly disclose total gross emissions or provide specific figures for Scope 2 or Scope 3 emissions. Additionally, there is no quotable evidence regarding the calculation perimeter or methodology for emissions reporting.

Сравнить бок о бок →

✓ AI-ассистент LRA · С участием человека
Dr Ross Kurinko

Спросите AI-ассистента Study Studio об этом раскрытии

Получайте практические ответы для вашего контекста отчётности. Первые два ответа бесплатны — вступите в LRA Community бесплатно, чтобы продолжить без ограничений.

Попробуйте Как подготовить s2-29-a-i? Какие данные нужно собрать? Где посмотреть пример из реального отчёта? Каких ошибок избегать?
2 бесплатных ответа

Проверьте себя

Сценарии для разбора

A group has measured emissions for its UK operations and overseas sites, but the draft table only shows the combined figure and the team is unsure whether to split out the three source categories. The underlying working papers do distinguish direct fuel use, purchased energy, and other value-chain emissions.

ВShould the disclosure be built from a perimeter note plus separate figures for the three source categories and the overall total, rather than only one combined number?
Показать образцовый ответ →

A preparer has finalised the emissions workbook and finds that the total gross figure is 18,400 tCO2e. The source lines are 2,900 tCO2e for direct fuel use, 4,100 tCO2e for purchased energy, and 11,400 tCO2e for other value-chain emissions, which add exactly to the total.

ВIs it acceptable to report the total if it is not the sum of the three source lines, or should the preparer check the arithmetic before sign-off?
Показать образцовый ответ →

A company has used a market-based method for purchased electricity in its internal reporting, but the disclosure pack also includes location-based results in a separate appendix. The reporting team is unsure which set belongs in this item.

ВWhich set of numbers should be used for this disclosure, and how should the preparer avoid mixing methods in the same line items?
Показать образцовый ответ →

A preparer has a draft that lists Scope 1 and Scope 2 amounts, but Scope 3 is still being estimated and the team wants to publish the first two lines now, leaving the third line blank for later. The total gross figure has not yet been finalised.

ВCan the disclosure be signed off with one source category missing, or does the preparer need to wait until all three source amounts and the total are ready?
Показать образцовый ответ →

Ссылки на стандарты

Соответствующие требования IFRS / ISSB и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

IFRS / ISSB

s2-29-a-i

в составе IFRS S2: Climate-related Disclosures

Открыть официальный источник →

Связанное и другое

Climate-related risks and opportunities → КарточкаIdentification inputs and industry topics → КарточкаObjective →Business model and value chain impact → КарточкаStrategy response and transition plan → Карточка Все раскрытия →

Больше в IFRS S2 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

FAQ

Вопросы, на которые отвечает эта страница

How do I use the s2-29-a-i page to draft the climate disclosure from scratch?+
What data do I need ready for s2-29-a-i before I start writing?+
How should I decide the reporting boundary for s2-29-a-i?+
Who should own the data for direct emissions, purchased energy emissions and value chain emissions on s2-29-a-i?+
What should I put in an evidence pack for s2-29-a-i assurance readiness?+
What are the common mistakes people make when preparing s2-29-a-i?+
How do I use the Prep & Assurance workbook for s2-29-a-i?+
Can I use the printable Library Card to brief a data owner on s2-29-a-i?+
What does the synthetic example on s2-29-a-i show me in practice?+
How can I turn the s2-29-a-i data into a draft narrative and table?+
Is the s2-29-a-i page useful if I am checking whether our ESRS E1 climate data can be reused?+

Другие вопросы, с которыми поможет эта страница

s2-29-a-i reporting boundary what should I confirm before draftings2-29-a-i direct emissions total where do I get the number froms2-29-a-i purchased energy emissions how do I collect and check its2-29-a-i value chain emissions what evidence should I ask fors2-29-a-i gross emissions total how do I make sure it ties outs2-29-a-i assurance claims what evidence pack do I needs2-29-a-i common reporting gaps and mistakes checklists2-29-a-i workbook download how do I use the xlsxs2-29-a-i printable library card pdf what is it fors2-29-a-i synthetic example disclosure table how should I read its2-29-a-i draft output narrative starters and content index lines2-29-a-i ESRS E1 climate change data reuse question

Углубиться · s2-29-a-i

Научитесь готовить это раскрытие от начала до конца

This guide covers one requirement. The IFRS S1 & S2 Reporting course walks the full ISSB workflow — governance, strategy, risk management and metrics — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the IFRS S1 & S2 course →
Как построена эта библиотека 312 опубликованных отчётов проиндексировано 63 171 страниц с постраничными ссылками 272 карточек раскрытий, созданных практиками
/ru/knowledge-hub/disclosure-cards/s2-29-a-i/