Populate GRI 305-3 and 305-5 disclosures with real data — not survey-based estimates.
Ecomiles replaces annual surveys with continuous, audited Scope 3 emissions reduction data — ready for your GRI sustainability report.
GRI (Global Reporting Initiative) is the most widely used sustainability reporting framework in the world — more than 10,000 organizations across 100+ countries publish reports aligned with the GRI Standards. Investors, regulators, and stakeholders expect concrete emissions disclosures — not just statements of intent.
The question is: how can your company report Scope 3 emissions — and, most importantly, real reductions — with the level of granularity GRI requires?
How GRI Standards address emissions
GRI 305: Emissions (2016) is the Topic Standard dedicated to greenhouse gas emissions. It includes seven disclosures spanning direct emissions through reduction initiatives. For Scope 3 and decarbonization, the key disclosures are:
305-3: Other indirect (Scope 3) GHG emissions
The core disclosure for value-chain emissions — including Scope 3, Category 7 (employee commuting).
305-5: Reduction of GHG emissions
Where you report reductions achieved as a direct result of decarbonization initiatives — including base year/baseline, scope, and methodology.
305-4: GHG emissions intensity
Emissions intensity normalized by an organizational metric (e.g., tCO₂e per employee), enabling benchmarking and year-over-year comparability.
What GRI 305-3 requires — field by field
Disclosure 305-3 requires much more than a single total. GRI expects a complete set of information so the disclosure is valid and comparable. Many companies struggle here — especially for Category 7.
Gross Scope 3 GHG emissions
Gross volume in metric tons of CO₂ equivalent. GRI expects tCO₂e — exactly how Ecomiles calculates and displays it in the dashboard.
Gases included
Identify which gases are included: CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃ — or all. For transportation, typically CO₂, CH₄, and N₂O.
Biogenic CO₂ emissions
Biogenic emissions should be disclosed separately where relevant. Ecomiles can separate emissions by fuel type/mode in the dashboard to support this reporting.
Categories & activities included
GRI requires you to list which Scope 3 categories are included. Ecomiles outputs commuting data already categorized as Scope 3 — Category 7: Employee commuting.
Emission factors & source
Disclose the emission factors used and their sources. Ecomiles’ methodology is documented and audited by KPMG, so the factor sources and references are ready to include.
Standards, methodologies & assumptions
Describe the calculation methodology. Ecomiles follows the GHG Protocol Corporate Value Chain (Scope 3) Standard with complete documentation for a distance-based approach.
Critical point: Many companies collect commuting data via annual employee surveys — slow, imprecise, and with low response rates. Ecomiles replaces that with continuous, trip-level data, collected automatically via the app. This upgrades disclosure quality from estimates to real, auditable data.
What GRI 305-5 requires — and how Ecomiles fills it
Disclosure 305-5 is where you prove the company is not only measuring emissions — it is reducing them. This is one of the most valued disclosures for investors and ESG analysts.
GHG emissions reduced (tCO₂e)
→ Dashboard: Total reductions by period
Ecomiles calculates the delta between the employee’s chosen mode and a baseline scenario (e.g., single-occupancy ICE vehicle). Reductions are output in tCO₂e — exactly as GRI requires.
Scopes where reductions took place
→ Scope 3 — Category 7
All reductions are automatically assigned to Scope 3, Category 7 — no manual classification.
Base year & rationale
→ Dashboard: Time series history
The dashboard stores data from program start, enabling a base year/baseline definition and month-by-month, year-over-year reduction tracking.
Methodologies & calculation tools
→ Documented KPMG-audited methodology
The methodology is documented and audit-ready — including emission factors, GWP rates, and calculation approach (distance-based, aligned with the GHG Protocol).
Transition alert: GRI 102 — Climate Change (2025)
Important: For reporting periods starting on January 1, 2027, GRI 305 will be replaced by GRI 102: Climate Change (2025). Early adoption is encouraged, and requirements become significantly more demanding.
Climate transition plan
GRI 102 requires organizations to disclose transition plans, including targets aligned to 1.5°C pathways and science-based targets. Real reduction data — like Ecomiles provides — is essential for plan credibility.
Just Transition
The new standard introduces disclosures about the social impacts of the climate transition on workers and communities. Ecomiles’ program — rewarding employees for sustainable commuting — is a direct example of just transition in action.
Targets, progress, and carbon credits
GRI 102 expands requirements on reporting reduction targets, progress, and use of carbon credits — including type, source, and role in meeting targets. Ecomiles generates audited CO₂e credit tokens that can support this disclosure.
Expanded Scope 3 alignment with GHG Protocol
The new standard deepens alignment with the GHG Protocol for Scopes 1, 2, and 3 — including methods, base years, and progress updates. Companies already collecting granular data with Ecomiles will be ahead.
Complete mapping: Dashboard → GRI
Each metric in the business.ecomiles.app dashboard maps directly to a GRI-required field. Here’s the correspondence:
Ecomiles dashboard metric | GRI disclosure field |
tCO₂e reduced by period | 305-5a: GHG emissions reduced |
Total commuting tCO₂e | 305-3a: Gross Scope 3 emissions |
Transport mode breakdown | 305-3c: Categories & activities |
Reduction per employee | 305-4a: GHG emissions intensity |
History from base year/baseline | 305-5c: Base year or baseline |
KPMG-audited methodology | 305-3f / 305-5d: Standards & methodologies |
Documented emission factors | 305-3e: Emission factors & source |
Why this matters for your sustainability report
From estimates to real data
Many organizations disclose Scope 3 under GRI, but most rely on annual survey estimates. With Ecomiles, your company reports with continuous, trip-level data — elevating credibility across the entire report.
Readiness for GRI 102
Companies already collecting granular reduction data, backed by an audited methodology and time-series history, will be ready for the transition to GRI 102: Climate Change when it becomes mandatory in 2027.
In short: Ecomiles turns Scope 3 emissions disclosures from an annual estimation exercise into a continuous stream of real, audited, granular data — ready to populate GRI 305-3, 305-4, 305-5 and, in the future, GRI 102.
Companies already use Ecomiles data to power their GRI reports with real evidence of Scope 3 reductions.
🚀 Next step
1️⃣ Activate the program
We define ESG engagement targets and activate variable compensation via a prepaid Mastercard card for your employees.
2️⃣ Collect granular data
In weeks, the dashboard displays CO₂e reduction data by mode, by period, and per employee — without surveys.
3️⃣ Export to your GRI report
The data maps directly to 305-3, 305-4, 305-5 and, in the future, GRI 102 — without rework.
The 2026 reporting cycle is approaching.
Start collecting data now and have real information for your next sustainability report — instead of repeating last year’s estimates.