Indirect GHG Emissions
From Open Risk Manual
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Definition
Indirect GHG Emissions. Emissions that are a consequence of the activities of the reporting entity but occur at sources owned or controlled by another entity.
- Consist of Scope 2 GHG Emissions and Scope 3 GHG Emissions
- As defined in[1]
What is classified as direct and indirect emissions is dependent on the consolidation approach (equity share or control) selected for setting the organizational boundary
See Also
References
- ↑ The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008
