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GRI 305: EMISSIONS 2016 - Global Reporting Initiative

GRI 305: EMISSIONS 2016 GRI 3052 GRI 305: EMISSIONS 2016 ContentsIntroduction 3 GRI 305: EMISSIONS 51. Management approach disclosures 52. Topic-specific disclosures 7 Disclosure 305-1 Direct (Scope 1) GHG EMISSIONS 7 Disclosure 305-2 Energy indirect (Scope 2) GHG EMISSIONS 9 Disclosure 305-3 Other indirect (Scope 3) GHG EMISSIONS 11 Disclosure 305-4 GHG EMISSIONS intensity 13 Disclosure 305-5 Reduction of GHG EMISSIONS 14 Disclosure 305-6 EMISSIONS of ozone-depleting substances (ODS) 15 Disclosure 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air EMISSIONS 17 Glossary 18 References 21 ResponsibilityThis Standard is issued by the Global Sustainability Standards Board (GSSB).

significant air emissions 17 Glossary 18 References 21 Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). Any feedback on the GRI Standards can be submitted to standards@globalreporting.org for the consideration of the GSSB. Scope GRI 305: Emissions sets out reporting requirements on the topic of emissions.

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Transcription of GRI 305: EMISSIONS 2016 - Global Reporting Initiative

1 GRI 305: EMISSIONS 2016 GRI 3052 GRI 305: EMISSIONS 2016 ContentsIntroduction 3 GRI 305: EMISSIONS 51. Management approach disclosures 52. Topic-specific disclosures 7 Disclosure 305-1 Direct (Scope 1) GHG EMISSIONS 7 Disclosure 305-2 Energy indirect (Scope 2) GHG EMISSIONS 9 Disclosure 305-3 Other indirect (Scope 3) GHG EMISSIONS 11 Disclosure 305-4 GHG EMISSIONS intensity 13 Disclosure 305-5 Reduction of GHG EMISSIONS 14 Disclosure 305-6 EMISSIONS of ozone-depleting substances (ODS) 15 Disclosure 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air EMISSIONS 17 Glossary 18 References 21 ResponsibilityThis Standard is issued by the Global Sustainability Standards Board (GSSB).

2 Any feedback on the GRI Standards can be submitted to for the consideration of the GSSB. ScopeGRI 305: EMISSIONS sets out Reporting requirements on the topic of EMISSIONS . This Standard can be used by an organization of any size, type, sector or geographic location that wants to report on its impacts related to this referencesThis Standard is to be used together with the most recent versions of the following 101: FoundationGRI 103: Management Approach GRI Standards GlossaryIn the text of this Standard, terms defined in the Glossary are dateThis Standard is effective for reports or other materials published on or after 1 July 2018. Earlier adoption is this Standard Note: This document includes hyperlinks to other Standards.

3 In most browsers, using ctrl + click will open external links in a new browser window. After clicking on a link, use alt + left arrow to return to the previous 305: EMISSIONS 2016A. Overview This Standard is part of the set of GRI Sustainability Reporting Standards (GRI Standards). These Standards are designed to be used by organizations to report about their impacts on the economy, the environment, and GRI Standards are structured as a set of interrelated, modular standards. The full set can be downloaded at There are three universal Standards that apply to every organization preparing a sustainability report:GRI 101: FoundationGRI 102: General DisclosuresGRI 103: Management Approach An organization then selects from the set of topic-specific GRI Standards for Reporting on its material topics.

4 These Standards are organized into three series: 200 (Economic topics), 300 (Environmental topics) and 400 (Social topics). Each topic Standard includes disclosures specific to that topic, and is designed to be used together with GRI 103: Management Approach, which is used to report the management approach for the Using the GRI Standards and making claims There are two basic approaches for using the GRI Standards. For each way of using the Standards there is a corresponding claim, or statement of use, which an organization is required to include in any published materials. 1. The GRI Standards can be used as a set to prepare a sustainability report that is in accordance with the Standards.

5 There are two options for preparing a report in accordance (Core or Comprehensive), depending on the extent of disclosures included in the report. An organization preparing a report in accordance with the GRI Standards uses this Standard, GRI 305: EMISSIONS , if this is one of its material topics. 2. Selected GRI Standards, or parts of their content, can also be used to report specific information, without preparing a report in accordance with the Standards. Any published materials that use the GRI Standards in this way are to include a GRI-referenced 305: EMISSIONS is a topic-specific GRI Standard in the 300 series (Environmental topics).

6 GRI 101: Foundation is the starting point for using the GRI Standards. It has essential information on how to use and reference the Standards. See Section 3 of GRI 101: Foundation for more information on how to use the GRI Standards, and the specific claims that organizations are required to include in any published materials. GRI 103 GRI 102 Topic-specificStandardsUniversal StandardsStarting point for using the GRI StandardsGRI 101 FoundationGeneral DisclosuresManagement ApproachTo report contextual information about an organizationTo report the management approach for each material topicSelect from these to report specific disclosures for each material topicGRI 300 EnvironmentalGRI 400 SocialGRI 200 EconomicFigure 1 Overview of the set of GRI Standards4 GRI 305: EMISSIONS 2016C.

7 Requirements, recommendations and guidance The GRI Standards include: Requirements. These are mandatory instructions. In the text, requirements are presented in bold font and indicated with the word shall . Requirements are to be read in the context of recommendations and guidance; however, an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the These are cases where a particular course of action is encouraged, but not required. In the text, the word should indicates a recommendation. Guidance. These sections include background information, explanations and examples to help organizations better understand the organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards.

8 See GRI 101: Foundation for more Background contextIn 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. GRI 305 addresses EMISSIONS into air, which are the discharge of substances from a source 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 . GHG emissionsGHG 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.

9 This Standard covers the following GHGs: Carbon dioxide (CO2) Methane (CH4) Nitrous oxide (N2O) Hydrofluorocarbons (HFCs) Perfluorocarbons (PFCs) Sulphur hexafluoride (SF6) Nitrogen trifluoride (NF3)Some GHGs, including methane, are also air pollutants that have significant adverse impacts on ecosystems, air quality, agriculture, and human and animal health. 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 . 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 ).

10 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).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 for Standardization (ISO), ISO 14064 , represents these classifications of Scope with the following terms: Direct GHG EMISSIONS = Scope I Energy indirect GHG EMISSIONS = Scope 2 Other indirect GHG EMISSIONS = Scope 3In this Standard, these terms are combined in the following way, as defined in the Glossary section: Direct (Scope 1) GHG EMISSIONS Energy indirect (Scope 2) GHG EMISSIONS Other indirect (Scope 3) GHG EMISSIONS Ozone-depleting substances (ODS)The ozone layer filters out most of the sun s biologically harmful ultraviolet (UV-B) radiation.


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