GRI 305 Emissions

GRI 305 standard for GHG emissions Scope 1-2-3.

Definition

GRI 305 (2016 revision) includes Disclosure 305-1 Direct (Scope 1) GHG emissions, 305-2 Energy indirect (Scope 2) GHG emissions, 305-3 Other indirect (Scope 3) GHG emissions, 305-4 GHG emissions intensity, 305-5 Reduction of GHG emissions, 305-6 Emissions of ozone-depleting substances (ODS), 305-7 NOx, SOx, and other significant air emissions. Aligned with GHG Protocol Corporate Standard, ESRS E1, TCFD, SBTi.

Origin

Global Reporting Initiative (GRI), GRI 305 published 2016.

Usage

Reference standard for voluntary emissions reporting, widely adopted by Fortune 500, basis for CDP Climate.

Related terms

• GRI — organisation parent.
• GHG Protocol — standard quantification.
• ESRS E1 — standard EU apparenté.