Direct GHG Emissions
From Open Risk Manual
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Definition
Direct GHG Emissions. Emissions from sources that are owned or controlled by the reporting entity or the borrower or investee.
- 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
