Difference between revisions of "GHG Accounting Consolidation Approach"
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* [[GHG Accounting Equity Approach]] | * [[GHG Accounting Equity Approach]] | ||
| − | * financial control | + | * When using the control approach to consolidate GHG emissions, companies shall choose between either the operational control or financial control criteria. |
| − | * [[GHG Accounting Operational Control Approach]] | + | ** [[GHG Accounting Financial Control Approach]] |
| + | ** [[GHG Accounting Operational Control Approach]] | ||
Revision as of 22:28, 25 October 2021
Definition
GHG Accounting Consolidation Approach. Refers to how an organization sets boundaries for GHG Accounting and results in the concrete GHG Inventory Boundary.
Types include:
- GHG Accounting Equity Approach
- When using the control approach to consolidate GHG emissions, companies shall choose between either the operational control or financial control criteria.
As defined in[1]
References
- ↑ The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008
