GRI 305 Emissions

Standard GRI 305 émissions GHG Scope 1-2-3.

Définition

GRI 305 (révision 2016) inclut 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. Aligné GHG Protocol Corporate Standard, ESRS E1, TCFD, SBTi.

Origine

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

Usage

Standard de référence pour reporting volontaire emissions, largement adopté Fortune 500, base pour CDP Climate.

Termes liés

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