Equity Share Approach
From Open Risk Manual
Revision as of 15:00, 31 May 2023 by Wiki admin (talk | contribs)
Definition
Equity Share Approach is a consolidation approach whereby a company accounts for GHG Emissions from operations according to its share of equity in the operation.
The equity share reflects economic interest, which is the extent of rights a company has to the risks and rewards flowing from an operation.
References
- GHG Protocol Scope 2 Guidance (2015)
