GHG Accounting Consolidation Approach
From Open Risk Manual
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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