Disclosure Requirements & Technical Guidance
| Feature / Section | Requirement / Disclosure Details |
|---|---|
| Introduction | GRI 305: Emissions 2016 contains disclosures for organizations to report information about their emissions-related impacts and management. |
| Section 1: Topic Management Disclosures | This section is designed to supplement – and not replace – Disclosure 3-3 in GRI 3. |
| Subsection 1.1: Management Approach | The organization shall report how it manages emissions using Disclosure 3-3 in GRI 3: Material Topics 2021. |
| Subsection 1.2: Offsets & Targets | When reporting on GHG emissions targets, the reporting organization shall explain whether offsets were used to meet the targets, including type and amount. |
| Section 2: Topic Disclosures | Contains seven disclosures (305-1 through 305-7) providing info on emissions-related impacts. |
| Disclosure 305-1: Direct (Scope 1) GHG Emissions | The reporting organization shall report gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent. |
| Disclosure 305-2: Energy Indirect (Scope 2) GHG Emissions | The reporting organization shall report gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent. |
| Disclosure 305-3: Other Indirect (Scope 3) GHG Emissions | The reporting organization shall report gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent. |
| Disclosure 305-4: GHG Emissions Intensity | The reporting organization shall report the GHG emissions intensity ratio for the organization and organization-specific metric. |
| Disclosure 305-5: Reduction of GHG Emissions | The reporting organization shall report GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent. |
| Disclosure 305-6: Emissions of ODS | The reporting organization shall report production, imports, and exports of Ozone-Depleting Substances (ODS) in metric tons of CFC-11 equivalent. |
| Disclosure 305-7: NOx, SOx, Air Emissions | The reporting organization shall report significant air emissions in kilograms or multiples for NOx, SOx, POP, VOC, HAP, PM, etc. |
| Glossary | The glossary provides definitions for terms like base year, baseline, biogenic carbon dioxide, and various scopes. |
Source: GRI 305: Emissions 2016 • Sustainability Reporting Standards