The EU value-chain ceiling limits what large customers may require from suppliers of up to 1,000 employees. Directive (EU) 2026/470 applies to financial years beginning on or after 1 January 2027.The EU value-chain ceilingSee what applies to you →

GRI Standards · emissions · filed by CoreCanopy

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 2026-09-05

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 six categories modelled, with the remaining nine 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 version N+1 under the same report, and the version it replaces stays readable at its own number. The report itself prints the version it is.