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]] | ||
| − | * As defined in<ref> | + | * As defined in<ref>The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008</ref> |
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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. | ||
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| + | Calculated using [[Attributional GHG Accounting]]. | ||
== See Also == | == See Also == | ||
| Line 11: | Line 16: | ||
<references/> | <references/> | ||
| − | [[Category: | + | [[Category:GHG Protocol]] |
| + | [[Category:ESRS Glossary]] | ||
Latest revision as of 17:09, 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.
- 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 Approach or control) selected for setting the organizational boundary.
Calculated using Attributional GHG Accounting.
See Also
References
- ↑ The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008
