Difference between revisions of "GHG Accounting Consolidation Approach"
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Types include: | Types include: | ||
* [[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]] | ||
As defined in<ref>The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008</ref> | As defined in<ref>The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008</ref> | ||
| + | |||
| + | == See Also == | ||
| + | * [[Control]] | ||
== References == | == References == | ||
Latest revision as of 12:58, 31 May 2023
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]
See Also
References
- ↑ The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008
