GRI 305: Emissions 2016 contains disclosures for organizations to report information about their emissions-related impacts, and how they manage these impacts.
The Standard is structured as follows:
The rest of the Introduction section provides a background on the topic, an overview of the system of GRI Standards and further information on using this Standard.
Background on the topic
This Standard addresses emissions into air, which are the discharge of substances from a source into the atmosphere. Types of emissions include: greenhouse gas (GHG), ozone-depleting substances (ODS), and nitrogen oxides (NOX) and sulfur oxides (SOX), among other significant air emissions.
GHG emissions
GHG emissions are a major contributor to climate change and are governed by the United Nations (UN) ‘Framework Convention on Climate Change’ and the subsequent UN ‘Kyoto Protocol’.
This Standard covers the following GHGs:
Some GHGs, including methane, are also air pollutants that have significant negative impacts on ecosystems, air quality, agriculture, and human and animal health.
As a result, different national and international regulations and incentive systems, such as emissions trading, aim to control the volume and reward the reduction of GHG emissions.
The requirements for GHG emissions in this Standard are based on the requirements of the ‘GHG Protocol Corporate Accounting and Reporting Standard’ (‘GHG Protocol Corporate Standard’) and the ‘GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard’ (‘GHG Protocol Corporate Value Chain Standard’). These two standards are part of the GHG Protocol developed by the World Resources Institute (WRI) and the World Business Council on Sustainable Development (WBCSD).
The GHG Protocol has established a classification of GHG emissions called 'Scope': Scope 1, Scope 2 and Scope 3. The GHG emissions standard published by the International Organization for Standardization (ISO), ‘ISO 14064’, represents these classifications of Scope with the following terms:
In this Standard, these terms are combined in the following way, as defined in the Glossary section:
Ozone-depleting substances (ODS)
The ozone layer filters out most of the sun’s biologically harmful ultraviolet (UV-B) radiation. Observed and projected ozone depletion due to ODS generates worldwide concern. The UN Environment Programme (UNEP) ‘Montreal Protocol on Substances that Deplete the Ozone Layer’ (‘Montreal Protocol’) regulates the phase-out of ODS internationally.
Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
Pollutants such as NOx and SOx have negative impacts on climate, ecosystems, air quality, habitats, agriculture, and human and animal health. Deterioration of air quality, acidification, forest degradation and public health concerns have led to local and international regulations to control emissions of these pollutants.
Reductions in the emission of regulated pollutants lead to improved health conditions for workers and local communities and can enhance relations with affected stakeholders. In regions with emission caps, the volume of emissions also has direct cost implications.
Other significant air emissions include, for example, persistent organic pollutants or particulate matter, as well as air emissions that are regulated under international conventions and/or national laws or regulations, including those listed on an organization’s environmental permits.
System of GRI Standards
This Standard is part of the GRI Sustainability Reporting Standards (GRI Standards). The GRI Standards enable an organization to report information about its most significant impacts on the economy, environment, and people, including impacts on their human rights, and how it manages these impacts.
The GRI Standards are structured as a system of interrelated standards that are organized into three series: GRI Universal Standards, GRI Sector Standards, and GRI Topic Standards (see Figure 1 in this Standard).
Universal Standards: GRI 1, GRI 2 and GRI 3
GRI 1: Foundation 2021 specifies the requirements that the organization must comply with to report in accordance with the GRI Standards. The organization begins using the GRI Standards by consulting GRI 1.
GRI 2: General Disclosures 2021 contains disclosures that the organization uses to provide information about its reporting practices and other organizational details, such as its activities, governance, and policies.
GRI 3: Material Topics 2021 provides guidance on how to determine material topics. It also contains disclosures that the organization uses to report information about its process of determining material topics, its list of material topics, and how it manages each topic.
Sector Standards
The Sector Standards provide information for organizations about their likely material topics. The organization uses the Sector Standards that apply to its sectors when determining its material topics and when determining what to report for each material topic.
Topic Standards
The Topic Standards contain disclosures that the organization uses to report information about its impacts in relation to particular topics. The organization uses the Topic Standards according to the list of material topics it has determined using GRI 3.
Using this Standard
This Standard can be used by any organization – regardless of size, type, sector, geographic location, or reporting experience – to report information about its emissions-related impacts.
An organization reporting in accordance with the GRI Standards is required to report the following disclosures if it has determined emissions to be a material topic:
See Requirements 4 and 5 in GRI 1: Foundation 2021.
Reasons for omission are permitted for these requirements and disclosures.
If the organization cannot comply with a disclosure or with a requirement in a disclosure (e.g., because the required information is confidential or subject to legal prohibitions), the organization is required to specify the disclosure or the requirement it cannot comply with, and provide a reason for omission together with an explanation in the GRI content index. See Requirement 6 in GRI 1: Foundation 2021 for more information on reasons for omission.
If the organization cannot report the required information about an item specified in a disclosure because the item (e.g., committee, policy, practice, process) does not exist, it can comply with the requirement by reporting this to be the case. The organization can explain the reasons for not having this item, or describe any plans to develop it. The disclosure does not require the organization to implement the item (e.g., developing a policy), but to report that the item does not exist.
If the organization intends to publish a standalone sustainability report, it does not need to repeat information that it has already reported publicly elsewhere, such as on web pages or in its annual report. In such a case, the organization can report a required disclosure by providing a reference in the GRI content index as to where this information can be found (e.g., by providing a link to the web page or citing the page in the annual report where the information has been published).
Requirements, guidance and defined terms
The following apply throughout this Standard:
Requirements are presented in bold font and indicated by the word 'shall'. An organization must comply with requirements to report in accordance with the GRI Standards.
Requirements may be accompanied by guidance.
Guidance includes background information, explanations, and examples to help the organization better understand the requirements. The organization is not required to comply with guidance.
The Standards may also include recommendations. These are cases where a particular course of action is encouraged but not required.
The word ‘should’ indicates a recommendation, and the word ‘can’ indicates a possibility or option.
Defined terms are underlined in the text of the GRI Standards and linked to their definitions in the Glossary. The organization is required to apply the definitions in the Glossary.
An organization reporting in accordance with the GRI Standards is required to report how it manages each of its material topics.
An organization that has determined emissions to be a material topic is required to report how it manages the topic using Disclosure 3-3 in GRI 3: Material Topics 2021 (see clause 1.1 in this section). The organization is also required to report clause 1.2 in this section, if it is relevant to its emissions-related impacts.
This section is therefore designed to supplement – and not replace – Disclosure 3-3 in GRI 3.
1.1 The reporting organization shall report how it manages emissions using Disclosure 3-3 in GRI 3: Material Topics 2021.
1.2 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.
The reporting organization can also:
The reporting organization shall report the following information:
Compilation requirements
2.1 When compiling the information specified in Disclosure 305-1, the reporting organization shall:
2.1.1 exclude any GHG trades from the calculation of gross direct (Scope 1) GHG emissions;
2.1.2 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).
2.2 When compiling the information specified in Disclosure 305-1, the reporting organization should:
2.2.1 apply emission factors and GWP rates consistently for the data disclosed;
2.2.2 use the GWP rates from the IPCC assessment reports based on a 100-year timeframe;
2.2.3 select a consistent approach for consolidating direct (Scope 1) and energy indirect (Scope 2) GHG emissions; choosing from the equity share, financial control, or operational control methods outlined in the ‘GHG Protocol Corporate Standard’;
2.2.4 if subject to different standards and methodologies, describe the approach to selecting them;
2.2.5 where it aids transparency or comparability over time, provide a breakdown of the direct (Scope 1) GHG emissions by:
2.2.5.1 business unit or facility;
2.2.5.2 country;
2.2.5.3 type of source (stationary combustion, process, fugitive);
2.2.5.4 type of activity.
Guidance for Disclosure 305-1
Direct (Scope 1) GHG emissions include, but are not limited to, the CO2 emissions from the fuel consumption as reported in Disclosure 302-1 of GRI 302: Energy 2016.
Direct (Scope 1) GHG emissions can come from the following sources owned or controlled by an organization:
Methodologies used to calculate the direct (Scope I) GHG emissions can include:
If estimations are used due to a lack of default figures, the reporting organization can indicate the basis and assumptions on which figures were estimated.
For recalculations of prior year emissions, the organization can follow the approach in the ‘GHG Protocol Corporate Standard’.
The chosen emission factors can originate from mandatory reporting requirements, voluntary reporting frameworks, or industry groups.
Estimates of GWP rates change over time as scientific research develops. GWP rates from the Second Assessment Report of the Intergovernmental Panel on Climate Change (IPCC) are used as the basis for international negotiations under the ‘Kyoto Protocol’. Thus, such rates can be used for disclosing GHG emissions where it does not conflict with national or regional reporting requirements. The organization can also use the latest GWP rates from the most recent IPCC assessment report.
The organization can combine Disclosure 305-1 with Disclosures 305-2 (energy indirect/Scope 2 GHG emissions) and 305-3 (other indirect/Scope 3 GHG emissions) to disclose total GHG emissions.
Further details and guidance are available in the ‘GHG Protocol Corporate Standard’. See also references [1], [2], [12], [13], [14] and [19] in the Bibliography.
The reporting organization shall report the following information:
Compilation requirements
2.3 When compiling the information specified in Disclosure 305-2, the reporting organization shall:
2.3.1 exclude any GHG trades from the calculation of gross energy indirect (Scope 2) GHG emissions;
2.3.2 exclude other indirect (Scope 3) GHG emissions that are disclosed as specified in Disclosure 305-3;
2.3.3 account and report energy indirect (Scope 2) GHG emissions based on the location- based method, if it has operations in markets without product or supplier-specific data;
2.3.4 account and report energy indirect (Scope 2) GHG emissions based on both the location-based and market-based methods, if it has any operations in markets providing product or supplier-specific data in the form of contractual instruments.
2.4 When compiling the information specified in Disclosure 305-2, the reporting organization should:
2.4.1 apply emission factors and GWP rates consistently for the data disclosed;
2.4.2 use the GWP rates from the IPCC assessment reports based on a 100-year timeframe;
2.4.3 select a consistent approach for consolidating direct (Scope 1) and energy indirect (Scope 2) GHG emissions, choosing from the equity share, financial control, or operational control methods outlined in the ‘GHG Protocol Corporate Standard’;
2.4.4 if subject to different standards and methodologies, describe the approach to selecting them;
2.4.5 where it aids transparency or comparability over time, provide a breakdown of the energy indirect (Scope 2) GHG emissions by:
2.4.5.1 business unit or facility;
2.4.5.2 country;
2.4.5.3 type of source (electricity, heating, cooling, and steam);
2.4.5.4 type of activity.
Guidance for Disclosure 305-2
Energy indirect (Scope 2) GHG emissions include, but are not limited to, the CO2 emissions from the generation of purchased or acquired electricity, heating, cooling, and steam consumed by an organization – disclosed as specified in Disclosure 302-1 of GRI 302: Energy 2016. For many organizations, the energy indirect (Scope 2) GHG emissions that result from the generation of purchased electricity can be much greater than their direct (Scope 1) GHG emissions.
The ‘GHG Protocol Scope 2 Guidance’ requires organizations to provide two distinct Scope 2 values: a location-based and a market-based value. A location- based method reflects the average GHG emissions intensity of grids on which energy consumption occurs, using mostly grid-average emission factor data. A market-based method reflects emissions from electricity that an organization has purposefully chosen (or its lack of choice). It derives emission factors from contractual instruments, which include any type of contract between two parties for the sale and purchase of energy bundled with attributes about the energy generation, or for unbundled attribute claims.
The market-based method calculation also includes the use of a residual mix, if the organization does not have specified emissions-intensity from its contractual instruments. This helps prevent double counting between consumers’ market-based method figures. If a residual mix is unavailable, the organization can disclose this and use grid-average emission factors as a proxy (which can mean that the location-based and market- based are the same number until information on the residual mix is available).
The reporting organization can apply the Quality Criteria in the ‘GHG Protocol Scope 2 Guidance’ so that contractual instruments convey GHG emission rate claims and to prevent double counting. See reference [18] in the Bibliography.
For recalculations of prior year emissions, the organization can follow the approach in the ‘GHG Protocol Corporate Standard’.
The chosen emission factors can originate from mandatory reporting requirements, voluntary reporting frameworks, or industry groups.
Estimates of GWP rates change over time as scientific research develops. GWP rates from the Second Assessment Report of the IPCC are used as the basis for international negotiations under the ‘Kyoto Protocol’. Thus, such rates can be used for disclosing GHG emissions where it does not conflict with national or regional reporting requirements. The organization can also use the latest GWP rates from the most recent IPCC assessment report.
The organization can combine Disclosure 305-2 with Disclosures 305-1 (direct/Scope 1 GHG emissions) and 305-3 (other indirect/Scope 3 GHG emissions) to disclose total GHG emissions.
Further details and guidance are available in the ‘GHG Protocol Corporate Standard’. Details on the location-based and market-based methods are available in the ‘GHG Protocol Scope 2 Guidance’. See also references [1], [2], [12], [13], [14] and [18] in the Bibliography.
The reporting organization shall report the following information:
Compilation requirements
2.5 When compiling the information specified in Disclosure 305-3, the reporting organization shall:
2.5.1 exclude any GHG trades from the calculation of gross other indirect (Scope 3) GHG emissions;
2.5.2 exclude energy indirect (Scope 2) GHG emissions from this disclosure. Energy indirect (Scope 2) GHG emissions are disclosed as specified in Disclosure 305-2;
2.5.3 report biogenic emissions of CO2 from the combustion or biodegradation of biomass that occur in its value chain separately from the gross other indirect (Scope 3) 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).
2.6 When compiling the information specified in Disclosure 305-3, the reporting organization should:
2.6.1 apply emission factors and GWP rates consistently for the data disclosed;
2.6.2 use the GWP rates from the IPCC assessment reports based on a 100-year timeframe;
2.6.3 if subject to different standards and methodologies, describe the approach to selecting them;
2.6.4 list other indirect (Scope 3) GHG emissions, with a breakdown by upstream and downstream categories and activities;
2.6.5 where it aids transparency or comparability over time, provide a breakdown of the other indirect (Scope 3) GHG emissions by:
2.6.5.1 business unit or facility;
2.6.5.2 country;
2.6.5.3 type of source;
2.6.5.4 type of activity.
Guidance for Disclosure 305-3
Other indirect (Scope 3) GHG emissions are a consequence of an organization’s activities, but occur from sources not owned or controlled by the organization. Other indirect (Scope 3) GHG emissions include both upstream and downstream emissions. Some examples of Scope 3 activities include extracting and producing purchased materials; transporting purchased fuels in vehicles not owned or controlled by the organization; and the end use of products and services.
Other indirect emissions can also come from the decomposing of the organization’s waste. Process-related emissions during the manufacture of purchased goods and fugitive emissions in facilities not owned by the organization can also produce indirect emissions.
For some organizations, GHG emissions that result from energy consumption outside of the organization can be much greater than their direct (Scope 1) or energy indirect (Scope 2) GHG emissions.
The reporting organization can identify other indirect (Scope 3) GHG emissions by assessing which of its activities’ emissions:
The organization can use the following upstream and downstream categories and activities from the ‘GHG Protocol Corporate Value Chain Standard’ (see reference [15] in the Bibliography).
Upstream categories
1. Purchased goods and services
2. Capital goods
3. Fuel- and energy-related activities (not included in Scope 1 or Scope 2)
4. Upstream transportation and distribution
5. Waste generated in operations
6. Business travel
7. Employee commuting
8. Upstream leased assets
Other upstream
Downstream categories
9. Downstream transportation and distribution
10. Processing of sold products
11. Use of sold products
12. End-of-life treatment of sold products
13. Downstream leased assets
14. Franchises
15. Investments
Other downstream
For each of these categories and activities, the organization can provide a figure in CO2 equivalent or explain why certain data are not included.
For recalculations of prior year emissions, the organization can follow the approach in the ‘GHG Protocol Corporate Value Chain Standard’.
The chosen emission factors can originate from mandatory reporting requirements, voluntary reporting frameworks, or industry groups.
Estimates of GWP rates change over time as scientific research develops. GWP rates from the Second Assessment Report of the IPCC are used as the basis for international negotiations under the ‘Kyoto Protocol’. Thus, such rates can be used for disclosing GHG emissions where it does not conflict with national or regional reporting requirements. The organization can also use the latest GWP rates from the most recent IPCC assessment report.
The organization can combine Disclosure 305-3 with Disclosures 305-1 (direct/Scope 1 GHG emissions) and 305-2 (energy indirect/Scope 2 GHG emissions) to disclose total GHG emissions.
See references [1], [2], [12], [13], [15], [17] and [19] in the Bibliography.
The reporting organization shall report the following information:
Compilation requirements
2.7 When compiling the information specified in Disclosure 305-4, the reporting organization shall:
2.7.1 calculate the ratio by dividing the absolute GHG emissions (the numerator) by the organization-specific metric (the denominator);
2.7.2 if reporting an intensity ratio for other indirect (Scope 3) GHG emissions, report this intensity ratio separately from the intensity ratios for direct (Scope 1) and energy indirect (Scope 2) emissions.
2.8 When compiling the information specified in Disclosure 305-4, the reporting organization should, where it aids transparency or comparability over time, provide a breakdown of the GHG emissions intensity ratio by:
2.8.1 business unit or facility;
2.8.2 country;
2.8.3 type of source;
2.8.4 type of activity.
Guidance for Disclosure 305-4
Intensity ratios can be provided for, among others:
Organization-specific metrics (denominators) can include:
The reporting organization can report an intensity ratio for direct (Scope 1) and energy indirect (Scope 2) GHG emissions combined, using the figures reported in Disclosures 305-1 and 305-2.
Background
Intensity ratios define GHG emissions in the context of an organization-specific metric. Many organizations track environmental performance with intensity ratios, which are often called normalized environmental impact data.
GHG emissions intensity expresses the amount of GHG emissions per unit of activity, output, or any other organization-specific metric. In combination with an organization’s absolute GHG emissions, reported in Disclosures 305-1, 305-2, and 305-3, GHG emissions intensity helps to contextualize the organization’s efficiency, including in relation to other organizations.
See references [13], [14], and [19] in the Bibliography.
The reporting organization shall report the following information:
Compilation requirements
2.9 When compiling the information specified in Disclosure 305-5, the reporting organization shall:
2.9.1 exclude reductions resulting from reduced production capacity or outsourcing;
2.9.2 use the inventory or project method to account for reductions;
2.9.3 calculate an initiative’s total reductions of GHG emissions as the sum of its associated primary effects and any significant secondary effects;
2.9.4 if reporting two or more Scope types, report the reductions for each separately;
2.9.5 report reductions from offsets separately.
2.10 When compiling the information specified in Disclosure 305-5, the reporting organization should, if subject to different standards and methodologies, describe the approach to selecting them.
Guidance for Disclosure 305-5
The reporting organization can prioritize disclosing reduction initiatives that were implemented in the reporting period, and that have the potential to contribute significantly to reductions. The organization can describe reduction initiatives and their targets when reporting how it manages this topic.
Reduction initiatives can include:
The organization can report reductions disaggregated by initiatives or groups of initiatives.
This disclosure can be used in combination with Disclosures 305-1, 305-2, and 305-3 of this Standard to monitor the reduction of GHG emissions with reference to the organization’s targets, or to regulations and trading systems at international or national level.
See references [12], [13], [14], [15], [16], and [19] in the Bibliography.
Guidance for clause 2.9.2
The inventory method compares reductions to a base year. The project method compares reductions to a baseline. Further details on these methods are available in references [15] and [16] in the Bibliography.
Guidance for clause 2.9.3
Primary effects are the elements or activities designed to reduce GHG emissions, such as carbon storage. Secondary effects are smaller, unintended consequences of a reduction initiative, including changes to production or manufacture, which result in changes to GHG emissions elsewhere. See reference [14] in the Bibliography.
The reporting organization shall report the following information:
Compilation requirements
2.11 When compiling the information specified in Disclosure 305-6, the reporting organization shall:
2.11.1 calculate the production of ODS as the amount of ODS produced, minus the amount destroyed by approved technologies, and minus the amount entirely used as feedstock in the manufacture of other chemicals;
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Production of ODS = ODS produced - ODS destroyed by approved technologies - ODS entirely used as feedstock in the manufacture of other chemicals |
2.11.2 exclude ODS recycled and reused.
2.12 When compiling the information specified in Disclosure 305-6, the reporting organization should:
2.12.1 if subject to different standards and methodologies, describe the approach to selecting them;
2.12.2 where it aids transparency or comparability over time, provide a breakdown of the ODS data by:
2.12.2.1 business unit or facility;
2.12.2.2 country;
2.12.2.3 type of source;
2.12.2.4 type of activity.
Guidance for Disclosure 305-6
The reporting organization can report separate or combined data for the substances included in the calculation.
Background
Measuring ODS production, imports, and exports helps to indicate how an organization complies with legislation. This is particularly relevant if the organization produces or uses ODS in its processes, products and services and is subject to phase-out commitments. Results on ODS phase-out help to indicate the organization’s position in any markets affected by regulation on ODS.
This disclosure covers the substances included in Annexes A, B, C, and E of the ‘Montreal Protocol’ as well as any other ODS produced, imported, or exported by an organization.
See references [1], [2], [8] and [9] in the Bibliography.
The reporting organization shall report the following information:
Compilation requirements
2.13 When compiling the information specified in Disclosure 305-7, the reporting organization shall select one of the following approaches for calculating significant air emissions:
2.13.1 Direct measurement of emissions (such as online analyzers);
2.13.2 Calculation based on site-specific data;
2.13.3 Calculation based on published emission factors;
2.13.4 Estimation. If estimations are used due to a lack of default figures, the organization shall indicate the basis on which figures were estimated.
2.14 When compiling the information specified in Disclosure 305-7, the reporting organization should:
2.14.1 if subject to different standards and methodologies, describe the approach to selecting them;
2.14.2 where it aids transparency or comparability over time, provide a breakdown of the air emissions data by:
2.14.2.1 business unit or facility;
2.14.2.2 country;
2.14.2.3 type of source;
2.14.2.4 type of activity.
See references [3], [4], [5], [6] and [10] in the Bibliography.
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This glossary provides definitions for terms used in this Standard. The organization is required to apply these definitions when using the GRI Standards.
The definitions included in this glossary may contain terms that are further defined in the complete GRI Standards Glossary. All defined terms are underlined. If a term is not defined in this glossary or in the complete GRI Standards Glossary, definitions that are commonly used and understood apply.
historical datum (such as year) against which a measurement is tracked over time
starting point used for comparisons