Difference between revisions of "Direct GHG Emissions"

From Open Risk Manual
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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.
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What is classified as direct and indirect emissions is dependent on the consolidation approach ([[Equity Share Approach]] or control) selected for setting the organizational boundary.
  
 
== See Also ==
 
== See Also ==

Revision as of 14:16, 31 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.


What is classified as direct and indirect emissions is dependent on the consolidation approach (Equity Share Approach or control) selected for setting the organizational boundary.

See Also

References

  1. The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008