Related in GRI Standards

GRI Disclosure 305-4

GHG emissions intensity

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Reporting Requirements for Disclosure 305-4
The reporting organization shall report the following information

305-4.A
GHG emissions intensity ratio for the organization. »
305-4.B
Organization-specific metric (the denominator) chosen to calculate the ratio. »
305-4.C
Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3). »
305-4.D
Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. »
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 305-4, the reporting organization shall:
  • calculate the ratio by dividing the absolute GHG emissions (the numerator) by the organization-specifc metric (the denominator);
  • 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.

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