Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

Item 07 – Mock-up of a GRI Topic
Standard
For GSSB information
Date

27 May 2021

Meeting

10 June 2021

Project

GRI Universal Standards Project

Description

The review of the GRI Universal Standards has implications for the GRI Topic
Standards which need to be aligned with the revised Universal Standards. This
document presents a mock-up of a GRI Topic Standard (GRI 305: Emissions
2016) as an example to demonstrate the type of changes that need to be made to
all existing Topic Standards following the update to the Universal Standards.
The changes are mainly in the introduction, glossary, and bibliography sections.
The disclosures will change in exceptional cases only, when they refer to aconcept that is no longer included in the revised Universal Standards (e.g., Topic
Boundary).
The changes are highlighted in comment boxes within the document.

This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. The
GSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2021

1

GRI 305: Emissions 2016

2

EFFECTIVE DATE: 1 JULY 2018

3

TOPIC STANDARD

Commented [SD1]: The effective date and ‘Topic
Standard’ have been added to the cover page.

Page 2 of 30

4

GRI 305: Emissions 2016

5

TOPIC STANDARD

6

Effective date78This Standard is effective for reports or other materials published on or after 1 July 2018. Earlier
adoption is encouraged.

9

Responsibility

10
11This Standard is issued by the Global Sustainability Standards Board (GSSB). Any feedback on the
GRI Standards can be submitted to ???@globalreporting.org for the consideration of the GSSB.

12

Legal liability

13
14
15
16
17
18
19
20
21
22

This document, designed to promote sustainability reporting, has been developed by the Global
Sustainability Standards Board (GSSB) through a unique multi-stakeholder consultative process
involving representatives from organizations and report information users from around the world.
While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability ReportingStandards (GRI Standards) and related Interpretations by all organizations, the preparation andpublication of reports based fully or partially on the GRI Standards and related Interpretations are thefull responsibility of those producing them. Neither the GRI Board of Directors, GSSB nor Stichting
Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages
resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the
preparation of reports, or the use of reports based on the GRI Standards and related Interpretations.

23

Copyright and trademark notice

24
25
26
27
28
29

This document is copyright-protected by Stichting Global Reporting Initiative (GRI). The reproduction
and distribution of this document for information and/or use in preparing a sustainability report ispermitted without prior permission from GRI. However, neither this document nor any extract from it
may be reproduced, stored, translated, or transferred in any form or by any means (electronic,
mechanical, photocopied, recorded, or otherwise) for any other purpose without prior written
permission from GRI.

30
31

Global Reporting Initiative, GRI and logo, GSSB and logo, and GRI Sustainability ReportingStandards (GRI Standards) are trademarks of Stichting Global Reporting Initiative.

32© 2021 GRI. All rights reserved.

33

ISBN: XXX-XX-XXXX-XXX-X

Commented [SD2]: This inside cover has been added.

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34

Contents

Commented [SD3]: The following changes have been
made to the contents page:

35

Introduction ........................................................................................................................................... 536

1. Topic management disclosures ...................................................................................................... 937

2. Topic disclosures............................................................................................................................ 1038

Disclosure 305-1 Direct (Scope 1) GHG emissions ...................................................................... 1039

Disclosure 305-2 Energy indirect (Scope 2) GHG emissions ........................................................ 13

40

Disclosure 305-3 Other indirect (Scope 3) GHG emissions .......................................................... 15

41

Disclosure 305-4 GHG emissions intensity ................................................................................... 18

42

Disclosure 305-5 Reduction of GHG emissions ............................................................................ 20

43

Disclosure 305-6 Emissions of ozone-depleting substances (ODS) ............................................. 2244
45

Disclosure 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions....................................................................................................................................................... 24

46

Glossary ............................................................................................................................................... 26

47

Bibliography ........................................................................................................................................ 28

Page 4 of 30

1) The table ‘About this Standard’ has been removed.
Its content is now included in other sections of theStandard:‘Responsibility’ and ‘Effective date’: The information is
included on the inside cover.
‘Scope’: The information is included in the introduction(‘Using this Standard’ section).
‘Normative references’: The part that refers to otherStandards has been removed, and the reference to theglossary is included in the introduction (‘Using thisStandard’ section).
2) The box with the note on how to navigate theStandard has been removed for individual Topic
Standards. Such information will be included in the
consolidated pdf, as that is a long document.

48

Introduction49
50

GRI 305: Emissions 2016 contains disclosures for organizations to report information about theiremissions-related impacts, and how they manage these impacts.

51

The Standard is structured as follows:

Commented [SD4]: The introduction has been alignedwith the introduction in the revised Universal
Standards.

52
53

•

Section 1 contains requirements, which provide information about how the organization
manages its emissions-related impacts.

54
55

•

Section 2 contains seven disclosures, which provide information about the organization’s
emissions-related impacts.

56
57

•

The Glossary contains defined terms with a specific meaning when used in the GRI
Standards.

58
59

•

The Bibliography lists authoritative intergovernmental instruments and additional referencesused in developing this Standard.

60
61

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.

62

Background on the topic

63
64
65
66

GRI 305: Emissions 2016 addresses emissions into air, which are the discharge of substances from asource 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.

67

GHG emissions

68
69

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’.

70

This Standard covers the following GHGs:

71•

Carbon dioxide (CO2)72•

Methane (CH4)73•

Nitrous oxide (N2O)

74•

Hydrofluorocarbons (HFCs)

75•

Perfluorocarbons (PFCs)

76•

Sulphur hexafluoride (SF6)•

Nitrogen trifluoride (NF3)

77

Commented [SD5]: This section has been aligned withthe revised Universal Standards, but has beencustomized to this Topic Standard.
Commented [SD6]: This section comes from section
D. Background context in GRI 305: Emissions 2016 (onpage 4).
The following paragraph from section D. Backgroundcontext has been removed:‘In the context of the GRI Standards, the environmental
dimension of sustainability concerns an organization’s
impacts on living and non-living natural systems,
including land, air, water and ecosystems.’
This paragraph has been removed, because the Topic
Standards will no longer be categorized in economic,
environmental, and social series.

78
79

Some GHGs, including methane, are also air pollutants that have significant adverse impacts on
ecosystems, air quality, agriculture, and human and animal health.

8081

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.

82
83
84
85
86
87

The reporting 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).

Page 5 of 30

88
89
90

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 forStandardization (ISO), ‘ISO 14064’, represents these classifications of Scope with the following terms:

91•

Direct GHG emissions = Scope I

92•

Energy indirect GHG emissions = Scope 2

93•

Other indirect GHG emissions = Scope 3

94

In this Standard, these terms are combined in the following way, as defined in the Glossary section:

95•

Direct (Scope 1) GHG emissions

96•

Energy indirect (Scope 2) GHG emissions•

Other indirect (Scope 3) GHG emissions

97
98

Ozone-depleting substances (ODS)

99
100
101
102

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.

103

Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

104
105
106
107

Pollutants such as NOX and SOX have adverse effects on climate, ecosystems, air quality, habitats,agriculture, and human and animal health. Deterioration of air quality, acidification, forest degradationand public health concerns have led to local and international regulations to control emissions ofthese pollutants.

108
109
110

Reductions in the emission of regulated pollutants lead to improved health conditions for workers andlocal communities and can enhance relations with affected stakeholders. In regions with emission
caps, the volume of emissions also has direct cost implications.

111
112
113

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.

114

System of GRI Standards

115
116
117
118

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 theeconomy, environment, and people, including impacts on their human rights, and how it manages
these impacts.

119
120
121

The GRI Standards are structured as a system of interrelated standards that are organized into threeseries: GRI Universal Standards, GRI Sector Standards, and GRI Topic Standards (see Figure 1 inthis Standard).

122

Universal Standards: GRI 1, GRI 2 and GRI 3

123
124
125

GRI 1: Foundation 2021 specifies the requirements that the organization must comply with to report inaccordance with the GRI Standards. The organization begins using the GRI Standards by consulting
GRI 1.

126
127
128

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.

129
130
131

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.

Commented [SD7]: This section is the same as in therevised Universal Standards.

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132

Sector Standards

133
134
135

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.

136

Topic Standards

137
138
139

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 listof material topics it has determined using GRI 3.

140

Figure 1. GRI Standards: Universal, Sector and Topic Standards

141

Using this Standard

142
143

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.

144
145

An organization reporting in accordance with the GRI Standards is required to report the following
disclosures if it has determined emissions as a material topic:

146•

Disclosure 3-3 in GRI 3: Material Topics 2021 (see clause 1.1 in this Standard);

147
148

•

Clause 1.2 in this Standard. The organization is required to report clause 1.2 only if it isrelevant to its impacts in relation to emissions;

149
150

•

The disclosures from this Topic Standard that are relevant to the organization’s impacts inrelation to emissions (Disclosures 305-1 to 305-7).

151

See Requirements 4 and 5 in GRI 1: Foundation 2021.

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152

Reasons for omission are permitted for these requirements and disclosures.

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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 isrequired to specify the disclosure or the requirement it cannot comply with, and provide a reason foromission together with an explanation in the GRI content index. See Requirement 6 in GRI 1:
Foundation 2021 for more information on reasons for omission.

158
159
160
161
162

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 therequirement 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.

163
164
165
166
167

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).

168

Requirements, guidance and defined terms

169

The following apply throughout this Standard:

170
171

Requirements are presented in bold font and indicated by the word 'shall'. An organization mustcomply with requirements to report in accordance with the GRI Standards.

172

Requirements may be accompanied by guidance.

173
174

Guidance includes background information, explanations, and examples to help the organization
better understand the requirements. The organization is not required to comply with guidance.

175
176

The Standards may also include recommendations. These are cases where a particular course ofaction is encouraged but not required.

177

The word ‘should’ indicates a recommendation, and the word ‘can’ indicates a possibility or option.

178
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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.

Page 8 of 30

Commented [SD8]: This section has been aligned withthe revised Universal Standards, but has beencustomized to this Topic Standard.

Commented [SD9]: This section is the same as in therevised Universal Standards.

180

1. Topic management disclosures

Commented [SD10]: The Standard title and theoverview of disclosures has been removed from this
page.

181
182

An organization reporting in accordance with the GRI Standards is required to report how it manages
each of its material topics.

Commented [SD11]: The title of this section has been
updated. The revised Universal Standards no longer
include ‘management approach disclosures’.

183
184
185
186

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 thissection). The organization is also required to report information about how it manages its emissionsrelated impacts using clause 1.2 in this section, if it is relevant to its specific impacts.

Original text:
Management approach disclosures

187

This section is therefore designed to supplement – and not replace – Disclosure 3-3 in GRI 3.

Commented [SD12]: This section has been updated.

188

Requirements

Original text:
Management approach disclosures are a narrative
explanation of how an organization manages a material
topic, the associated impacts, and stakeholders’reasonable expectations and interests. Anyorganization that claims its report has been prepared inaccordance with the GRI Standards is required toreport on its management approach for every material
topic, as well as reporting topic-specific disclosures for
those topics.

189
190

The reporting organization shall report how it manages emissions using Disclosure 3-3
in GRI 3: Material Topics 2021.

191
192
193

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.

194

Guidance

195

The reporting organization can also:

196
197

•

explain whether it is subject to any country, regional, or industry-level emissions regulations
and policies; and provide examples of these regulations and policies;

198
199

•

disclose expenditures on treatment of emissions (such as expenditures for filters, agents) andfor the purchase and use of emissions certificates.

Therefore, this topic-specific Standard is designed to
be used together with GRI 103: Management Approachin order to provide full disclosure of the organization’s
impacts. GRI 103 specifies how to report on the
management approach and what information toprovide.
Commented [SD13]: This requirement has been
updated to align with the revisions to GRI 3: Material
Topics 2021.
Original text:
The reporting organization shall report its management
approach for emissions using GRI 103: Management
Approach.
Commented [SD14]: This sentence has been updated.
The revised Universal Standards no longer include theconcept of ‘management approach’.
Original text:
When reporting its management approach foremissions, the reporting organization can also:

Page 9 of 30

200

2. Topic disclosures

201

Disclosure 305-1 Direct (Scope 1) GHG emissions

202

Requirements

203

The reporting organization shall report the following information:

204

a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.

205

b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.

206

c. Biogenic CO2 emissions in metric tons of CO2 equivalent.

207

d. Base year for the calculation, if applicable, including:Commented [SD15]: The title of this section has been
updated. In the revised Universal Standards, ‘Topicspecific Standards’ were changed to ‘Topic Standards’.
Original text:
Topic-specific disclosures

Commented [SD16]: This has been updated
throughout this Standard to align with the revised
Universal Standards.
Original text:
Reporting requirements

208

i.

the rationale for choosing it;

209

ii.

emissions in the base year;

210
211

iii.

the context for any significant changes in emissions that triggered recalculationsof base year emissions.

212
213

e. Source of the emission factors and the global warming potential (GWP) rates used, or areference to the GWP source.

214
215

f.

216

g. Standards, methodologies, assumptions, and/or calculation tools used.

217

Compilation requirements

218
219

2.1

Consolidation approach for emissions; whether equity share, financial control, or
operational control.

When compiling the information specified in Disclosure 305-1, the reportingorganization shall:

220
221

2.1.1

exclude any GHG trades from the calculation of gross direct (Scope 1) GHG
emissions;

222
223
224
225
226
227

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 fromcombustion or biodegradation (such as GHG emissions from processing ortransporting biomass).

228

Recommendations

229
230

2.2

When compiling the information specified in Disclosure 305-1, the reporting organization
should:

231

2.2.1

apply emission factors and GWP rates consistently for the data disclosed;

232
233

2.2.2

use the GWP rates from the IPCC assessment reports based on a 100-year
timeframe;

Page 10 of 30

Commented [SD17]: A heading has been added forthe requirements in clauses (e.g., 2.1) to clarify thatthese are compilation requirements.

Commented [SD18]: This has been updated
throughout this Standard to align with the revised
Universal Standards.
Original text:
Reporting recommendations

234
235
236

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’;

237
238

2.2.4

if subject to different standards and methodologies, describe the approach toselecting them;

239
240

2.2.5

where it aids transparency or comparability over time, provide a breakdown of thedirect (Scope 1) GHG emissions by:

241

2.2.5.1

business unit or facility;242

2.2.5.2

country;243

2.2.5.3

type of source (stationary combustion, process, fugitive);244

2.2.5.4

type of activity.

245

Guidance

246

Guidance for Disclosure 305-1

247
248

Direct (Scope 1) GHG emissions include, but are not limited to, the CO2 emissions from the fuelconsumption as reported in Disclosure 302-1 of GRI 302: Energy 2016.

249
250

Direct (Scope 1) GHG emissions can come from the following sources owned or controlled by anorganization:

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253

•

Generation of electricity, heating, cooling and steam: these emissions result from combustionof fuels in stationary sources, such as boilers, furnaces, and turbines – and from othercombustion processes such as flaring;

254
255
256

•

Physical or chemical processing: most of these emissions result from the manufacturing orprocessing of chemicals and materials, such as cement, steel, aluminum, ammonia, andwaste processing;

257
258
259

•

Transportation of materials, products, waste, workers, and passengers: these emissions
result from the combustion of fuels in mobile combustion sources owned or controlled by theorganization, such as trucks, trains, ships, airplanes, buses, and cars;

260
261
262
263
264

•

Fugitive emissions: these are emissions that are not physically controlled but result from
intentional or unintentional releases of GHGs. These can include equipment leaks from joints,
seals, packing, and gaskets; methane emissions (e.g., from coal mines) and venting; HFCemissions from refrigeration and air conditioning equipment; and methane leakages (e.g.,
from gas transport).

265

Methodologies used to calculate the direct (Scope I) GHG emissions can include:

266
267

•

direct measurement of energy source consumed (coal, gas) or losses (refills) of coolingsystems and conversion to GHG (CO2 equivalents);

268•

mass balance calculations;269•

calculations based on site-specific data, such as for fuel composition analysis;

270•

calculations based on published criteria, such as emission factors and GWP rates;271•

direct measurements of GHG emissions, such as continuous online analyzers;•

estimations.

272
273
274

If estimations are used due to a lack of default figures, the reporting organization can indicate thebasis and assumptions on which figures were estimated.

275
276

For recalculations of prior year emissions, the organization can follow the approach in the ‘GHG
Protocol Corporate Standard’.

Page 11 of 30

Commented [SD19]: The publication year has been
added.
The publication year will be added to all Standard titles
to clarify which version it refers to.

277
278

The chosen emission factors can originate from mandatory reporting requirements, voluntary
reporting frameworks, or industry groups.

279
280
281
282
283

Estimates of GWP rates change over time as scientific research develops. GWP rates from theSecond 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 fordisclosing 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.

284
285

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.

286
287

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.

Commented [SD20]: Throughout the Standard, theformat for in-text referencing has been updated, and‘References section’ has been replaced by‘Bibliography’.
Original text:
See also references 1, 2, 12, 13, 14 and 19 in the
References section.

Page 12 of 30

288Disclosure 305-2 Energy indirect (Scope 2) GHG emissions

289

Requirements

290

The reporting organization shall report the following information:

291
292

a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2
equivalent.

293
294

b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tonsof CO2 equivalent.

295
296

c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6,
NF3, or all.

297

d. Base year for the calculation, if applicable, including:

298

i.

the rationale for choosing it;

299

ii.

emissions in the base year;

300
301

iii.

the context for any significant changes in emissions that triggered recalculationsof base year emissions.

302
303

e. Source of the emission factors and the global warming potential (GWP) rates used, or areference to the GWP source.

304
305

f.

306

g. Standards, methodologies, assumptions, and/or calculation tools used.

307

Compilation requirements

308
309

2.3

Consolidation approach for emissions; whether equity share, financial control, or
operational control.

When compiling the information specified in Disclosure 305-2, the reportingorganization shall:

310
311

2.3.1

exclude any GHG trades from the calculation of gross energy indirect (Scope 2)
GHG emissions;

312
313

2.3.2

exclude other indirect (Scope 3) GHG emissions that are disclosed as specified
in Disclosure 305-3;

314
315
316

2.3.3

account and report energy indirect (Scope 2) GHG emissions based on thelocation-based method, if it has operations in markets without product or
supplier-specific data;

317
318
319
320

2.3.4

account and report energy indirect (Scope 2) GHG emissions based on both thelocation-based and market-based methods, if it has any operations in markets
providing product or supplier-specific data in the form of contractual
instruments.

321

Recommendations

322
323

2.4

When compiling the information specified in Disclosure 305-2, the reporting organization
should:

324

2.4.1

apply emission factors and GWP rates consistently for the data disclosed;

325
326

2.4.2

use the GWP rates from the IPCC assessment reports based on a 100-year
timeframe;

Page 13 of 30

327
328
329

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’;

330
331

2.4.4

if subject to different standards and methodologies, describe the approach toselecting them;

332
333

2.4.5

where it aids transparency or comparability over time, provide a breakdown of theenergy indirect (Scope 2) GHG emissions by:334

2.4.5.1

business unit or facility;335

2.4.5.2

country;336

2.4.5.3

type of source (electricity, heating, cooling, and steam);337

2.4.5.4

type of activity.

338

Guidance

339

Guidance for Disclosure 305-2

340
341
342
343
344

Energy indirect (Scope 2) GHG emissions include, but are not limited to, the CO2 emissions from thegeneration of purchased or acquired electricity, heating, cooling, and steam consumed by anorganization – disclosed as specified in Disclosure 302-1 of GRI 302: Energy 2016. For manyorganizations, the energy indirect (Scope 2) GHG emissions that result from the generation ofpurchased electricity can be much greater than their direct (Scope 1) GHG emissions.

345
346
347
348
349
350
351

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 bundledwith attributes about the energy generation, or for unbundled attribute claims.

352
353
354
355
356
357

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, theorganization can disclose this and use grid-average emission factors as a proxy (which can mean thatthe location-based and market-based are the same number until information on the residual mix isavailable).

358
359
360

The reporting organization can apply the Quality Criteria in the ‘GHG Protocol Scope 2 Guidance’ sothat contractual instruments convey GHG emission rate claims and to prevent double counting. Seereference [18] in the Bibliography.

361
362

For recalculations of prior year emissions, the organization can follow the approach in the ‘GHG
Protocol Corporate Standard’.

363
364

The chosen emission factors can originate from mandatory reporting requirements, voluntary
reporting frameworks, or industry groups.

365
366
367
368
369

Estimates of GWP rates change over time as scientific research develops. GWP rates from theSecond 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 notconflict with national or regional reporting requirements. The organization can also use the latest
GWP rates from the most recent IPCC assessment report.

370
371

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.

372
373
374

Further details and guidance are available in the ‘GHG Protocol Corporate Standard’. Details on thelocation-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.

Page 14 of 30

375Disclosure 305-3 Other indirect (Scope 3) GHG emissions

376

Requirements

377

The reporting organization shall report the following information:

378

a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.

379
380

b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6,
NF3, or all.

381

c. Biogenic CO2 emissions in metric tons of CO2 equivalent.

382
383

d. Other indirect (Scope 3) GHG emissions categories and activities included in thecalculation.

384

e. Base year for the calculation, if applicable, including:

385

i.

the rationale for choosing it;

386

ii.

emissions in the base year;

387
388

iii.

the context for any significant changes in emissions that triggered recalculationsof base year emissions.

389
390

f.

Source of the emission factors and the global warming potential (GWP) rates used, or areference to the GWP source.

391

g. Standards, methodologies, assumptions, and/or calculation tools used.

392

Compilation requirements

393
394

2.5

When compiling the information specified in Disclosure 305-3, the reportingorganization shall:

395
396

2.5.1

exclude any GHG trades from the calculation of gross other indirect (Scope 3)
GHG emissions;

397
398
399

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 3052;

400
401
402
403
404
405

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).

406

Recommendations

407
408

2.6

When compiling the information specified in Disclosure 305-3, the reporting organization
should:

409

2.6.1

apply emission factors and GWP rates consistently for the data disclosed;

410
411

2.6.2

use the GWP rates from the IPCC assessment reports based on a 100-year
timeframe;

412
413

2.6.3

if subject to different standards and methodologies, describe the approach toselecting them;

Page 15 of 30

414
415

2.6.4

list other indirect (Scope 3) GHG emissions, with a breakdown by upstream anddownstream categories and activities;

416
417

2.6.5

where it aids transparency or comparability over time, provide a breakdown of theother indirect (Scope 3) GHG emissions by:418

2.6.5.1

business unit or facility;419

2.6.5.2

country;420

2.6.5.3

type of source;421

2.6.5.4

type of activity.

422

Guidance

423

Guidance for Disclosure 305-3

424
425
426
427
428

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 orcontrolled by the organization; and the end use of products and services.

429
430
431

Other indirect emissions can also come from the decomposing of the organization’s waste. Processrelated emissions during the manufacture of purchased goods and fugitive emissions in facilities not
owned by the organization can also produce indirect emissions.

432
433
434

For some organizations, GHG emissions that result from energy consumption outside of theorganization can be much greater than their direct (Scope 1) or energy indirect (Scope 2) GHG
emissions.

435
436

The reporting organization can identify other indirect (Scope 3) GHG emissions by assessing which of
its activities’ emissions:

437
438

•

contribute significantly to the organization’s total anticipated other indirect (Scope 3) GHG
emissions;439•

offer potential for reductions the organization can undertake or influence;

440
441

•

contribute to climate change-related risks, such as financial, regulatory, supply chain, productand customer, litigation, and reputational risks;442•

are deemed material by stakeholders, such as customers, suppliers, investors, or civil society;

443
444

•

result from outsourced activities previously performed in-house, or that are typically
performed in-house by other organizations in the same sector;

445•

have been identified as significant for the organization’s sector;

446
447

•

meet any additional criteria for determining relevance, developed by the organization or byorganizations in its sector.

448
449

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):

450

Upstream categories

451

1. Purchased goods and services452

2. Capital goods453

3. Fuel- and energy-related activities (not included in Scope 1 or Scope 2)454

4. Upstream transportation and distribution

455

5. Waste generated in operations

456

6. Business travel

Page 16 of 30

457

7. Employee commuting

458

8. Upstream leased assets

459
460

Other upstream
Downstream categories

461

9. Downstream transportation and distribution

462

10. Processing of sold products

463

11. Use of sold products

464

12. End-of-life treatment of sold products

465

13. Downstream leased assets

466

14. Franchises467

15. Investments

468

Other downstream

469
470

For each of these categories and activities, the organization can provide a figure in CO2 equivalent or
explain why certain data are not included.

471
472

For recalculations of prior year emissions, the organization can follow the approach in the ‘GHG
Protocol Corporate Value Chain Standard’.

473
474

The chosen emission factors can originate from mandatory reporting requirements, voluntary
reporting frameworks, or industry groups.

475
476
477
478
479

Estimates of GWP rates change over time as scientific research develops. GWP rates from theSecond 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 notconflict with national or regional reporting requirements. The organization can also use the latest
GWP rates from the most recent IPCC assessment report.

480
481

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.

482

See references [1], [2], [12], [13], [15], [17] and [19] in the Bibliography.

Page 17 of 30

483

Disclosure 305-4 GHG emissions intensity

484

Requirements

485

The reporting organization shall report the following information:

486

a. GHG emissions intensity ratio for the organization.

487

b. Organization-specific metric (the denominator) chosen to calculate the ratio.

488
489

c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy
indirect (Scope 2), and/or other indirect (Scope 3).

490

d. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.

491

Compilation requirements

492
493

2.7

When compiling the information specified in Disclosure 305-4, the reportingorganization shall:

494
495

2.7.1

calculate the ratio by dividing the absolute GHG emissions (the numerator) by
the organization-specific metric (the denominator);

496
497
498

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) andenergy indirect (Scope 2) emissions.

499

Recommendations

500
501
502

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:

503

2.8.1

business unit or facility;

504

2.8.2

country;

505

2.8.3

type of source;

506

2.8.4

type of activity.

507

Guidance

508

Guidance for Disclosure 305-4

509

Intensity ratios can be provided for, among others:

510•

products (such as metric tons of CO2 emissions per unit produced);

511•

services (such as metric tons of CO2 emissions per function or per service);512•

sales (such as metric tons of CO2 emissions per sales).

513

Organization-specific metrics (denominators) can include:514•

units of product;

515•

production volume (such as metric tons, liters, or MWh);

516•

size (such as m2 floor space);

517•

number of full-time employees;

518•

monetary units (such as revenue or sales).

Page 18 of 30

519
520

The reporting organization can report an intensity ratio for direct (Scope 1) and energy indirect (Scope2) GHG emissions combined, using the figures reported in Disclosures 305-1 and 305-2.

521

Background

522
523
524

Intensity ratios define GHG emissions in the context of an organization-specific metric. Manyorganizations track environmental performance with intensity ratios, which are often called normalized
environmental impact data.

525
526
527
528

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 theorganization’s efficiency, including in relation to other organizations.

529

See references [13], [14], and [19] in the Bibliography.

Page 19 of 30

530

Disclosure 305-5 Reduction of GHG emissions

531

Requirements

532

The reporting organization shall report the following information:

533
534

a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2
equivalent.

535

b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.

536

c. Base year or baseline, including the rationale for choosing it.

537
538

d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope2), and/or other indirect (Scope 3).

539

e. Standards, methodologies, assumptions, and/or calculation tools used.

540

Compilation requirements

541
542

2.9

When compiling the information specified in Disclosure 305-5, the reportingorganization shall:

543

2.9.1

exclude reductions resulting from reduced production capacity or outsourcing;

544

2.9.2

use the inventory or project method to account for reductions;

545
546

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;

547

2.9.4

if reporting two or more Scope types, report the reductions for each separately;

548

2.9.5

report reductions from offsets separately.

549

Recommendations

550
551
552

2.10

553

Guidance

554

Guidance for Disclosure 305-5

555
556
557

The reporting organization can prioritize disclosing reduction initiatives that were implemented in thereporting period, and that have the potential to contribute significantly to reductions. Reduction
initiatives and their targets can be described in the management approach for this topic.

558

Reduction initiatives can include:

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.

559

•

process redesign;560•

conversion and retrofitting of equipment;

561•

fuel switching;562•

changes in behavior;563•

offsets.

564

The organization can report reductions disaggregated by initiatives or groups of initiatives.

565
566
567

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.

Page 20 of 30

Commented [SD21]: This is an example of text within
the disclosures that needs to be rewritten, because theconcept of ‘management approach’ is no longer
included in the revised Universal Standards.

568

See references [12], [13], [14], [15], [16], and [19] in the Bibliography.

569

Guidance for clause 2.9.2

570
571
572

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.

573

Guidance for clause 2.9.3

574
575
576
577

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, includingchanges to production or manufacture, which result in changes to GHG emissions elsewhere. Seereference [14] in the Bibliography.

Page 21 of 30

578

Disclosure 305-6 Emissions of ozone-depleting substances (ODS)

579

Requirements

580

The reporting organization shall report the following information:

581
582

a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane)equivalent.

583

b. Substances included in the calculation.

584

c. Source of the emission factors used.

585

d. Standards, methodologies, assumptions, and/or calculation tools used.

586

Compilation requirements

587
588

2.11

589
590
591

When compiling the information specified in Disclosure 305-6, the reportingorganization shall:
2.11.1

calculate the production of ODS as the amount of ODS produced, minus theamount destroyed by approved technologies, and minus the amount entirely
used as feedstock in the manufacture of other chemicals;

592
593
594
595
596
597
598
599

Production of ODS=
ODS produced–
ODS destroyed by approved technologies–
ODS entirely used as feedstock in the manufactureof other chemicals

600

2.11.2

exclude ODS recycled and reused.

601

Recommendations

602
603

2.12

When compiling the information specified in Disclosure 305-6, the reporting organization
should:604
605

2.12.1

if subject to different standards and methodologies, describe the approach toselecting them;

606
607

2.12.2where it aids transparency or comparability over time, provide a breakdown of theODS data by:608

2.12.2.1

business unit or facility;609

2.12.2.2

country;

610

2.12.2.3

type of source;611

2.12.2.4

type of activity.

612

Guidance

613

Guidance for Disclosure 305-6

614
615

The reporting organization can report separate or combined data for the substances included in thecalculation.

Page 22 of 30

616

Background

617
618
619
620

Measuring ODS production, imports, and exports helps to indicate how an organization complies withlegislation. 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 toindicate the organization’s position in any markets affected by regulation on ODS.

621
622

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.

623

See references [1], [2], [8] and [9] in the Bibliography.

Page 23 of 30

625Disclosure 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), andother significant air emissions

626

Requirements

627

The reporting organization shall report the following information:

628

a. Significant air emissions, in kilograms or multiples, for each of the following:

624

629

i.

NOX

630

ii.

SOX

631

iii.

Persistent organic pollutants (POP)

632

iv.

Volatile organic compounds (VOC)

633

v.

Hazardous air pollutants (HAP)

634

vi.

Particulate matter (PM)

635

vii.

Other standard categories of air emissions identified in relevant regulations

636

b. Source of the emission factors used.

637

c. Standards, methodologies, assumptions, and/or calculation tools used.

638

Compilation requirements

639
640
641

2.13

When compiling the information specified in Disclosure 305-7, the reportingorganization shall select one of the following approaches for calculating significant air
emissions:642

2.13.1

Direct measurement of emissions (such as online analyzers);

643

2.13.2

Calculation based on site-specific data;

644

2.13.3Calculation based on published emission factors;

645
646

2.13.4

Estimation. If estimations are used due to a lack of default figures, theorganization shall indicate the basis on which figures were estimated.

647

Recommendations

648
649

2.14

When compiling the information specified in Disclosure 305-7, the reporting organization
should:650
651

2.14.1

if subject to different standards and methodologies, describe the approach toselecting them;

652
653

2.14.2where it aids transparency or comparability over time, provide a breakdown of the air
emissions data by:654

2.14.2.1

business unit or facility;655

2.14.2.2

country;656

2.14.2.3

type of source;657

2.14.2.4

type of activity.

Page 24 of 30

658

Guidance659

See references [3], [4], [5], [6] and [10] in the Bibliography.

Page 25 of 30

660

Glossary

661
662This glossary provides definitions for terms used in this Standard. The organization is required toapply these definitions when using the GRI Standards.

663
664
665

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.

666

base year667

historical datum (such as year) against which a measurement is tracked over time668

baseline

669

starting point used for comparisons

670
671

Note: In the context of energy and emissions reporting, the baseline is the projected energy
consumption or emissions in the absence of any reduction activity.

672

biogenic carbon dioxide (CO2) emission

673

emission of CO2 from the combustion or biodegradation of biomass

674

carbon dioxide (CO2) equivalent

675
676

measure used to compare the emissions from various types of greenhouse gas (GHG) based on theirglobal warming potential (GWP)

677
678

Note: The CO2 equivalent for a gas is determined by multiplying the metric tons of the gas by the
associated GWP.

679

CFC11 (trichlorofluoromethane) equivalent680

measure used to compare various substances based on their relative ozone depletion potential (ODP)

681
682

Note: The reference level of 1 is the potential of CFC-11 (trichlorofluoromethane) and CFC-12(dichlorodifluoromethane) to cause ozone depletion.

683

direct (Scope 1) GHG emissions

684

GHG emissions from sources that are owned or controlled by an organization

685

Note 1: A GHG source is any physical unit or process that releases GHG into the atmosphere.

686

Note 2: Direct (Scope 1) GHG emissions can include the CO2 emissions from fuel consumption.

687

energy indirect (Scope 2) GHG emissions

688
689

GHG emissions that result from the generation of purchased or acquired electricity, heating, cooling,and steam consumed by an organization690

global warming potential (GWP)

691
692

value describing the radiative forcing impact of one unit of a given GHG relative to one unit of CO2
over a given period of time693

Note: GWP values convert GHG emissions data for non-CO2 gases into units of CO2 equivalent.

694

greenhouse gas (GHG)695

gas that contributes to the greenhouse effect by absorbing infrared radiation

Commented [SD22]: The glossary has been updated.
Please note that those definitions that are only includedin this Topic Standard have not yet been updated to thestyle used in the revised Universal Standards. This
work still needs to be completed. The terms ‘impact’and ‘material topics’ are presented as in the revised
Universal Standards, because they have been takenfrom the revised Universal Standards.
Commented [SD23]: This section has been updated.
Original text:
This Glossary includes definitions for terms used in thisStandard, which apply when using this Standard.
These definitions may contain terms that are further
defined in the complete GRI Standards Glossary.

Page 26 of 30

All defined terms are underlined. If a term is not definedin this Glossary or in the complete GRI Standards
Glossary, definitions that are commonly used andunderstood apply.

696

greenhouse gas (GHG) trade697

purchase, sale or transfer of GHG emission offsets or allowances698

impact

699
700
701

effect the organization has or could have on the economy, environment, and people, including on their
human rights, which in turn can indicate its contribution (negative or positive) to sustainable
development

702
703

Note 1: Impacts can be actual or potential, negative or positive, short-term or long-term, intended orunintended, and reversible or irreversible.

704

Note 2: See section 2.1 in GRI 1: Foundation 2021 for more information on ‘impact’.

705

material topics

706
707

topics that represent the organization’s most significant impacts on the economy, environment, andpeople, including impacts on their human rights

708
709

Note: See section 2.2 in GRI 1: Foundation 2021 and section 1 in GRI 3: Material Topics 2021 formore information on ‘material topics’.

710

other indirect (Scope 3) GHG emissions

711
712

indirect GHG emissions not included in energy indirect (Scope 2) GHG emissions that occur outsideof the organization, including both upstream and downstream emissions

713

ozone-depleting substance (ODS)

714
715

substance with an ozone depletion potential (ODP) greater than 0 that can deplete the stratosphericozone layer

716
717
718

Note: Most ODS are controlled under the United Nations Environment Programme (UNEP), ‘Montreal
Protocol on Substances that Deplete the Ozone Layer’, 1987, and its amendments, and include
chlorofluorocarbons (CFCs), hydrochlorofluorocarbons (HCFCs), halons, and methyl bromide.

719

reduction of greenhouse gas (GHG) emissions

720
721

decrease in GHG emissions or increase in removal or storage of GHG from the atmosphere, relative
to baseline emissions

722
723
724

Note: Primary effects will result in GHG reductions, as will some secondary effects. An initiative’s total
GHG reductions are quantified as the sum of its associated primary effect(s) and any significant
secondary effects (which may involve decreases or countervailing increases in GHG emissions).

725

Scope of GHG emissions

726

classification of the operational boundaries where GHG emissions occur

727
728

Note I: Scope classifies whether GHG emissions are created by an organization itself, or are createdby other related organizations, for example electricity suppliers or logistics companies.

729

Note 2: There are three classifications of Scope: Scope 1, Scope 2 and Scope 3.

730
731
732

Note 3: The classification of Scope derives from the World Resources Institute (WRI) and World
Business Council for Sustainable Development (WBCSD), ‘GHG Protocol Corporate Accounting andReporting Standard’, Revised Edition, 2004.

733

significant air emission734

air emission regulated under international conventions and/or national laws or regulations

735
736

Note: Significant air emissions include those listed on environmental permits for an organization’s
operations.

Page 27 of 30

Commented [SD24]: These terms have been updatedwith the revised definitions of ‘impact’ and ‘material
topics’ in the revised Universal Standards.

737

Bibliography

738
739

This section lists authoritative intergovernmental instruments and additional references used indeveloping this Standard.

740

Authoritative instruments:

741
742
743

1. Intergovernmental Panel on Climate Change (IPCC), Climate Change 1995: The Science of
Climate Change, Contribution of Working Group I to the Second Assessment Report of theIntergovernmental Panel on Climate Change, 1995.

744
745
746

2. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2007: The PhysicalScience Basis, Contribution of Working Group I to the Fourth Assessment Report of theIntergovernmental Panel on Climate Change, 2007.

747
748
749

3. United Nations Economic Commission for Europe (UNECE) Convention, ‘Geneva Protocol
concerning the Control of Emissions of Volatile Organic Compounds or their Transboundary
Fluxes’, 1991.

750
751

4. United Nations Economic Commission for Europe (UNECE) Convention, ‘Gothenburg Protocol to
Abate Acidification, Eutrophication and Ground-level Ozone’, 1999.

752
753

5. United Nations Economic Commission for Europe (UNECE) Convention, ‘Helsinki Protocol on the
Reduction of Sulphur Emissions or their Transboundary Fluxes’, 1985.

754
755

6. United Nations Economic Commission for Europe (UNECE) Convention, ‘Sofia Protocol
concerning the Control of Emissions of Nitrogen Oxides or their Transboundary Fluxes’, 1988.

756
757

7. United Nations Environment Programme (UNEP) and World Meteorological Organization (WMO),
Integrated Assessment of Black Carbon and Tropospheric Ozone, 2011.

758
759

8. United Nations Environment Programme (UNEP), ‘Montreal Protocol on Substances that Deplete
the Ozone Layer’, 1987.

760
761

9. United Nations Environment Programme (UNEP), Standards and Codes of Practice to Eliminate
Dependency on Halons - Handbook of Good Practices in the Halon Sector, 2001.

762
763

10. United Nations Environment Programme (UNEP) Convention, ‘Stockholm Convention on
Persistent Organic Pollutants (POPs)’, Annex A, B, and C, 2009.

764
765

11. United Nations (UN) Framework Convention, ‘United Nations Framework Convention on Climate
Change’, 1992.

766
767

12. United Nations (UN) Protocol, ‘Kyoto Protocol to the United Nations Framework Convention on
Climate Change’, 1997.

768

Additional references:769

13. CDP, Investor CDP Information Request, updated annually.

770
771

14. World Resources Institute (WRI) and World Business Council for Sustainable Development(WBCSD), ‘GHG Protocol Corporate Accounting and Reporting Standard’, Revised Edition, 2004.

772
773
774

15. World Resources Institute (WRI) and World Business Council for Sustainable Development(WBCSD), ‘GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard’,
2011.

775
776

16. World Resources Institute (WRI) and World Business Council for Sustainable Development(WBCSD), ‘GHG Protocol for Project Accounting’, 2005.

777
778

17. World Resources Institute (WRI) and World Business Council for Sustainable Development(WBCSD), ‘GHG Protocol Product Life Cycle Accounting and Reporting Standard’, 2011.

779
780
781

18. World Resources Institute (WRI) and World Business Council for Sustainable Development(WBCSD), ‘GHG Protocol Scope 2 Guidance. An amendment to the GHG Protocol Corporate
Standard’, 2015.

Commented [SD25]: The title of this section has been
updated.
Original text:
References
Commented [SD26]: This sentence has been updated.
Original text:
The following documents informed the development of
this Standard and can be helpful for understanding andapplying it.
Commented [SD27]: This heading has been updated.
Original text:
Authoritative intergovernmental instruments

Commented [SD28]: This heading has been updated.

Page 28 of 30

Original text:
Other relevant references

782
783
784

19. World Resources Institute (WRI) and World Business Council for Sustainable Development(WBCSD), ‘Greenhouse Gas Protocol Accounting Notes, No. 1, Accounting and ReportingStandard Amendment’, 2012.

Page 29 of 30

785???@globalreporting.org

786

www.globalreporting.org

787

GRI

788

PO Box 10039

789

1001 EA

790

Amsterdam

791

The Netherlands

Page 30 of 30