GRI 305 Emissions
GRI 305 is the emissions standard in the GRI framework — covering Scope 1, 2 and 3 GHG emissions, emissions intensity, and ODS (ozone-depleting substances). It is the most commonly reported GRI topic globally.
GRI 305 is the emissions standard in the GRI framework — covering Scope 1, 2 and 3 GHG emissions, emissions intensity, and ODS (ozone-depleting substances). 305-1 Direct (Scope 1) GHG emissions: Total Scope 1 in metric tonnes CO2e, broken down by GHG type and business activity.
The seven GRI 305 disclosures
305-1 Direct (Scope 1) GHG emissions: Total Scope 1 in metric tonnes CO2e, broken down by GHG type and business activity.
305-2 Energy indirect (Scope 2) GHG emissions: Location-based and market-based Scope 2 in metric tonnes CO2e.
305-3 Other indirect (Scope 3) GHG emissions: Scope 3 by category, in metric tonnes CO2e.
305-4 GHG emissions intensity: Ratio of emissions to a business metric.
305-5 Reduction of GHG emissions: Emissions reduced as a result of specific initiatives.
305-6 Emissions of ozone-depleting substances (ODS).
305-7 Nitrogen oxides, sulfur oxides and other air emissions.
How GRI 305 maps to ESRS E1
GRI 305-1 maps to ESRS E1-6 (Scope 1 gross emissions). GRI 305-2 maps to ESRS E1-6 (Scope 2 location-based and market-based). GRI 305-3 maps to ESRS E1-6 (Scope 3 by category). GRI 305-4 maps to ESRS E1-6 (emissions intensity).
The key differences: ESRS E1 additionally requires transition plan (E1-1), targets (E1-4), and anticipated financial effects (E1-9) — none of which have GRI 305 equivalents. ESRS E1 also mandates GHG removals disclosure (E1-7) separately.
For CSRD reporters who also use GRI, your ESRS E1-6 disclosure satisfies GRI 305-1, 305-2 and 305-3 simultaneously.
Common GRI 305 reporting errors
Using outdated GWP values: Always specify which IPCC assessment report your GWP values come from. IPCC AR6 (2021) is now standard — GWP100 for CH4 is 27.9, not 25.
Not disclosing methodology: GRI 305 requires disclosure of calculation methodology for each scope. 'GHG Protocol' is not sufficient — specify the calculation approach (spend-based, activity-based, fuel combustion etc.) for each source category.
Netting offsets against gross emissions: GRI 305 requires gross emissions before any offsets. Offsets should be disclosed separately in your sustainability strategy section, not deducted from the headline figure.
Frequently asked questions
Is GRI 305 Scope 3 disclosure mandatory?
Under GRI Standards 2021, Scope 3 (305-3) disclosure is required if Scope 3 is determined material in your GRI 3 materiality assessment. For most companies with significant supply chains or sold products, Scope 3 will be material.
Can I use spend-based methods for GRI 305-3?
Yes — GRI 305-3 allows any methodology consistent with the GHG Protocol Scope 3 Standard, including spend-based, activity-based and hybrid approaches. Disclose the methodology used for each category.
Does reporting GRI 305 satisfy my ESRS E1-6 requirement?
Mostly — GRI 305 data satisfies the GHG emissions datapoints in ESRS E1-6. But ESRS E1 requires additional disclosures not in GRI 305 (transition plan, targets, financial effects). A GRI 305 report is a foundation for ESRS E1, not a complete substitute.