Difference between revisions of "GHG Accounting Consolidation Approach"

From Open Risk Manual
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== Definition ==
 
== Definition ==
'''GHG Accounting Consolidation Approach'''. Refers to how an organization sets boundaries for GHG accounting. Types include equity approach, financial control, and operational control.  
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'''GHG Accounting Consolidation Approach'''. Refers to how an organization sets boundaries for [[GHG Accounting]].  
  
As defined in<ref>PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.</ref>
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Types include:
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* [[GHG Accounting Equity Approach]]
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* financial control, and
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* [[GHG Accounting Operational Control Approach]].
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As defined in<ref>The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008</ref>
  
 
== References ==
 
== References ==
 
<references/>
 
<references/>
  
[[Category:PCAF]]
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[[Category:GHG Protocol]]

Revision as of 22:22, 25 October 2021

Definition

GHG Accounting Consolidation Approach. Refers to how an organization sets boundaries for GHG Accounting.

Types include:

As defined in[1]

References

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