Difference between revisions of "GHG Emission Scope"
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'''GHG Emission Scope'''. The GHG Protocol Corporate Accounting and Reporting Standard classifies an organization’s [[GHG Emissions]] into three scopes. | '''GHG Emission Scope'''. The GHG Protocol Corporate Accounting and Reporting Standard classifies an organization’s [[GHG Emissions]] into three scopes. | ||
| − | * [[Scope 1 GHG Emissions]] are direct emissions from owned or controlled [[GHG | + | * [[Scope 1 GHG Emissions]] are direct emissions from owned or controlled [[GHG Emissions Sources]]. |
* [[Scope 2 GHG Emissions]] are indirect emissions from the generation of purchased energy. | * [[Scope 2 GHG Emissions]] are indirect emissions from the generation of purchased energy. | ||
* [[Scope 3 GHG Emissions]] are all indirect emissions (not included in scope 2) that occur in the value chain of the reporting organization, including both upstream and downstream emissions. | * [[Scope 3 GHG Emissions]] are all indirect emissions (not included in scope 2) that occur in the value chain of the reporting organization, including both upstream and downstream emissions. | ||
Revision as of 16:34, 4 November 2021
Definition
GHG Emission Scope. The GHG Protocol Corporate Accounting and Reporting Standard classifies an organization’s GHG Emissions into three scopes.
- Scope 1 GHG Emissions are direct emissions from owned or controlled GHG Emissions Sources.
- Scope 2 GHG Emissions are indirect emissions from the generation of purchased energy.
- Scope 3 GHG Emissions are all indirect emissions (not included in scope 2) that occur in the value chain of the reporting organization, including both upstream and downstream emissions.
Disclosures
Per the TCFD Recommendations, Organizations should provide their Scope 1 and Scope 2 GHG emissions and, if ap- propriate, Scope 3 GHG Emissions and the related risks.
GHG emissions should be calculated in line with the GHG Protocol methodology to allow for aggregation and comparability across organizations and jurisdictions. As appropriate, organizations should consider providing related, generally accepted industry-specific GHG efficiency ratios.
GHG emissions and associated metrics should be provided for historical periods to allow for trend analysis. In addition, where not apparent, organizations should provide a description of the methodologies used to calculate or estimate the metrics.
As defined in[1]
References
- ↑ PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.
