What GRI 305: Emissions 2016 requires
This standard requires organizations to publicly report their direct (Scope 1), energy indirect (Scope 2), and other indirect (Scope 3) greenhouse gas (GHG) emissions, as well as emissions intensity, to provide a comprehensive inventory of their climate impact. The core requirements are detailed in Disclosures 305-1, 305-2, 305-3, and 305-4.
Pillar: Sustainability & ESG · Authority: Global Sustainability Standards Board (GSSB) · Version: 1.0.0 · Last updated:
Primary source: https://www.globalreporting.org/how-to-use-the-gri-standards/gri-standards-english-language/
SHA-256 integrity: 17fa68f79e2fc666cbbeb93d1b041aa46330a54bd1d4c53434567f7dd0e92185
Primary Citations — 7 traced to source
- GRI 305: Emissions 2016, Disclosure 305-1 Direct (Scope 1) GHG emissions
- GRI 305: Emissions 2016, Disclosure 305-2 Energy indirect (Scope 2) GHG emissions
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