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 →

Filed from the ledger as an immutable version

GRI 305 report

GRI 305 disclosures are produced directly: direct, energy indirect and other indirect emissions, intensity, and the base year. Filing writes an immutable version; re-filing writes the next one.

What it needs: 305-1, 305-2, 305-3, base year, consolidation approach, GWP source.

What the ledger answers

4 of 5, one disclosed. Every line below is either produced from your own records, produced with a method we disclose, or absent and stated as absent.

  • 305-1 DirectStationary and mobile combustion, fugitive emissionsledger
  • 305-2 Energy indirectLocation-based. Market-based falls to a disclosed grid fallback.ledger
  • 305-3 Other indirect6 categories modelled, 9 printed as stated omissionsdisclosed
  • Base year and approachOperational control, GWP basis recorded per figureledger
  • Filed versionImmutable. Re-filing writes version N+1 under the same report; the previous version stays readableledger

Re-render this report next year and it reads the snapshot it was filed with. The number does not move.

Answer it once, reuse it

The point of a ledger rather than a spreadsheet is that this request and the next one come out of the same records. Answering a customer questionnaire is most of the work of answering an EcoVadis assessment, a bank annex and a tender clause, because the figures, the method and the evidence are already assembled and already traceable.

Bring this request to a working session See all eight requests