GRI Disclosure 305-5

Reduction of GHG emissions

Reporting Requirements for Disclosure 305-5

The reporting organization shall report the following information

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 305-5, the reporting organization shall:
  • exclude reductions resulting from reduced production capacity or outsourcing;
  • use the inventory or project method to account for reductions;
  • calculate an initiatives total reductions of GHG emissions as the sum of its associated primary effects and any significant secondary effects;
  • if reporting two or more Scope types, report the reductions for each separately;
  • report reductions from offsets separately.
  • 1 Links with 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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