This metric is based on the Global Reporting Initiative (GRI) Standard Guidelines. In 2018, the GRI G4 Sustainability Reporting Guidelines were superseded by the GRI Sustainability Reporting Standards (GRI standards). The Standards are designed to be used by organizations to report about their impacts on the economy, the environment, and society. The full set can be downloaded at www.globalreporting.org/standards/.

For this metric covering Emissions of ozone-depleting substances (ODS), among other significant air emissions, the code G4-EN20 is used in company reporting prior to 2018, and the new code GRI 305-6 is used in reporting from 2018 onwards. The methodology for the former G4 standard for this metric can be found here.

In 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.

Ozone-depleting substances (ODS)The ozone layer filters out most of the sun’s biologically harmful ultraviolet (UV-B) radiation. Observed and projected ozone depletion due to ODS generates worldwide concern. The UN Environment Programme (UNEP) ‘Montreal Protocol on Substances that Deplete the Ozone Layer’ (‘Montreal Protocol’) regulates the phase-out of ODS internationally.