Difference between revisions of "Direct GHG Emissions"
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== Definition == | == Definition == | ||
| − | '''Direct GHG Emissions'''. Emissions from sources that are owned or controlled by | + | '''Direct GHG Emissions'''. Emissions from sources that are owned or controlled by a reporting entity or the borrower or investee. GHG emissions from sources owned or controlled by an undertaking. |
* Also called [[Scope 1 GHG Emissions]] | * Also called [[Scope 1 GHG Emissions]] | ||
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| − | What is classified as direct and indirect emissions is dependent on the consolidation approach (equity share or control) selected for setting the organizational boundary | + | 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 == | == See Also == | ||
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[[Category:GHG Protocol]] | [[Category:GHG Protocol]] | ||
| + | [[Category:ESRS Glossary]] | ||
Revision as of 15:54, 11 May 2023
Definition
Direct GHG Emissions. Emissions from sources that are owned or controlled by a reporting entity or the borrower or investee. GHG emissions from sources owned or controlled by an undertaking.
- Also called Scope 1 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
