GHG Accounting Consolidation Approach
From Open Risk Manual
Definition
GHG Accounting Consolidation Approach. Refers to how an organization sets boundaries for GHG Accounting and results in the concrete GHG Inventory Boundary.
Types include:
- GHG Accounting Equity Approach
- When using the control approach to consolidate GHG emissions, companies shall choose between either the Operational Control or financial control criteria.
As defined in[1]
See Also
References
- ↑ The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008