Emissions, under the GRI Standards
GRI 305
GRI 305 is the emissions disclosure most widely recognised outside the EU regime, and the one many customer questionnaires quietly assume. CoreCanopy files it as an immutable, versioned report.
Last updated 2026-09-04
Disclosures produced
- 305-1 Direct (Scope 1) emissions, from stationary combustion, mobile combustion and fugitive sources.
- 305-2 Energy indirect (Scope 2) emissions, location-based. Market-based is produced but currently falls to a disclosed grid fallback.
- 305-3 Other indirect (Scope 3) emissions, for the four categories modelled, with the remaining eleven printed as stated omissions.
- The base year, the consolidation approach, and the source of the global warming potentials used.
Why the number does not move
Every filed figure carries a frozen snapshot of the factor that produced it, and the report renderer reads the snapshot rather than the live factor library. Update the library next year and last year’s filed report is unchanged. Re-render a prior period today and you get that period’s number, which is the property most tools cannot offer because they recalculate.
A correction is not an overwrite. Re-filing writes the next version, cites the version it replaces, and leaves the previous one readable.