Direct GHG Emissions
From Open Risk Manual
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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.
See Also
References
- ↑ The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008