d. Gases included in the calculation; whether COor all. 2.7 When compiling the information specifi ed in Disclosure 305-4, the reporting organisation shall: 2.7.1 calculate the ratio by dividing the absolute GHG emissions (the numerator) by the organisation-specifi c metric (the denominator); 2.7.2 if reporting an intensity ratio for other indirect (Scope 3) GHG emissions, report this intensity ratio separately from the intensity ratios for direct (Scope 1) and energy indirect (Scope 2) emissions.