Indirect GHG Emissions

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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.


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

  1. The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008