Difference between revisions of "Indirect GHG Emissions"
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== Definition == | == Definition == | ||
| − | '''Indirect GHG Emissions''' | + | '''Indirect GHG Emissions''' are [[GHG Emissions]] that are a consequence of the activities of the reporting entity but occur at sources owned or controlled by another entity. |
| − | * | + | * Indirect emissions consist of [[Scope 2 GHG Emissions]] and [[Scope 3 GHG Emissions]] |
* 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> | ||
| − | What is classified as direct and indirect emissions is dependent on the consolidation approach (equity share or control) selected for setting the | + | |
| + | What is classified as direct and indirect emissions is dependent on the consolidation approach (equity share or control) selected for setting the [[Organizational Boundary]] | ||
== See Also == | == See Also == | ||
Latest revision as of 13:49, 31 May 2023
Definition
Indirect GHG Emissions are GHG Emissions that are a consequence of the activities of the reporting entity but occur at sources owned or controlled by another entity.
- Indirect emissions consist of Scope 2 GHG Emissions and Scope 3 GHG Emissions
- As defined in[1]
What is classified as direct and indirect emissions is dependent on the consolidation approach (equity share or control) selected for setting the Organizational Boundary
See Also
References
- ↑ The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008
