Difference between revisions of "GHG Inventory Boundary"
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== Definition == | == Definition == | ||
− | An entity's '''GHG Inventory Boundary''' involves<ref>The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008</ref> | + | The scope of the assessment in terms of the range of GHG effects (and non-GHG effects, if relevant), sources and sinks, and greenhouse gases that are included in the assessment. An entity's '''GHG Inventory Boundary''' involves<ref>The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008</ref> |
* identifying emissions associated with its operations | * identifying emissions associated with its operations | ||
* categorizing them as [[Direct GHG Emissions]] and [[Indirect GHG Emissions]], and | * categorizing them as [[Direct GHG Emissions]] and [[Indirect GHG Emissions]], and |
Revision as of 13:30, 27 October 2021
Definition
The scope of the assessment in terms of the range of GHG effects (and non-GHG effects, if relevant), sources and sinks, and greenhouse gases that are included in the assessment. An entity's GHG Inventory Boundary involves[1]
- identifying emissions associated with its operations
- categorizing them as Direct GHG Emissions and Indirect GHG Emissions, and
- choosing the scope of accounting and reporting for indirect emissions.
Effective GHG Emissions Management helps set operational boundaries that are comprehensive with respect to direct and indirect emissions. This helps a company better manage the full spectrum of GHG Risks and opportunities that exist along its value chain.
References
- ↑ The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008