GRI Disclosure 305-1

Direct (Scope 1) GHG emissions

Reporting Requirements for Disclosure 305-1

The reporting organization shall report the following information

305-1.D
Base year for the calculation, if applicable, including: »

i. the rationale for choosing it; ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.


Please see the General requirements for reporting the management approach

Specific reporting requirements for this disclosure:
  • When reporting on GHG emissions targets, the reporting organization shall explain whether offsets were used to meet the targets, including the type, amount, criteria or scheme of which the offsets are part.
When compiling the information specified in Disclosure 305-1, the reporting organization shall:
  • exclude any GHG trades from the calculation of gross direct (Scope 1) GHG emissions;
  • report biogenic emissions of CO2 from the combustion or biodegradation of biomass separately from the gross direct (Scope 1) GHG emissions. Exclude biogenic emissions of other types of GHG (such as CH4 and N2O), and biogenic emissions of CO2 that occur in the life cycle of biomass other than from combustion or biodegradation (such as GHG emissions from processing or transporting biomass).

7 Links with other taxonomies

IRIS metric (OI1479) - Greenhouse Gas Emissions: Total »
Amount of greenhouse gases (GHG) emitted through the organization's operations during the reporting period. This should include GHG emissions from direct and indirect sources.
Sectors: Environmental Performance | Section: Operational impact | 3 related metrics in other taxonomies

SDG target (3.9) - By 2030, substantially reduce the number of deaths and illnesses from hazardous chemicals and air, water and soil pollution and contamination »
5 related metrics in other taxonomies

SDG indicator (3.9.1) - Mortality rate attributed to household and ambient air pollution »
Indicator for SDG target 3.9 | 5 related metrics in other taxonomies

SDG target (12.4) - By 2020, achieve the environmentally sound management of chemicals and all wastes throughout their life cycle, in accordance with agreed international frameworks, and significantly reduce their release to air, water and soil in order to minimize their adverse impacts on human health and the environment »
14 related metrics in other taxonomies

SDG target (12.4) - By 2020, achieve the environmentally sound management of chemicals and all wastes throughout their life cycle, in accordance with agreed international frameworks, and significantly reduce their release to air, water and soil in order to minimize their adverse impacts on human health and the environment »
14 related metrics in other taxonomies

SDG target (13.2) - Integrate climate change measures into national policies, strategies and planning »
17 related metrics in other taxonomies

SDG target (14.A) - Increase scientific knowledge, develop research capacity and transfer marine technology, taking into account the Intergovernmental Oceanographic Commission Criteria and Guidelines on the Transfer of Marine Technology, in order to improve ocean health and to enhance the contribution of marine biodiversity to the development of developing countries, in particular small island developing States and least developed countries »
6 related metrics in other taxonomies

How are these related ?   Disclosure of the methodology »
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