Difference between revisions of "GHG Accounting Consolidation Approach"
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== Definition == | == Definition == | ||
− | '''GHG Accounting Consolidation Approach'''. Refers to how an organization sets boundaries for GHG | + | '''GHG Accounting Consolidation Approach'''. Refers to how an organization sets boundaries for [[GHG Accounting]] and results in the concrete [[GHG Inventory Boundary]]. |
− | As defined in<ref> | + | 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. | ||
+ | ** [[GHG Accounting Financial Control Approach]] | ||
+ | ** [[GHG Accounting Operational Control Approach]] | ||
+ | |||
+ | |||
+ | As defined in<ref>The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008</ref> | ||
+ | |||
+ | == See Also == | ||
+ | * [[Control]] | ||
== References == | == References == | ||
<references/> | <references/> | ||
− | [[Category: | + | [[Category:GHG Protocol]] |
Latest revision as of 12:58, 31 May 2023
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