Significance Threshold
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Definition
A Significance Threshold in the context of the GHG Protocol is a qualitative or quantitative criterion used to define a significant structural change.
It is the responsibility of the company, the GHG program to which the company is reporting, or the company’s verifier to determine the “significance threshold” for considering base-year emissions recalculation. In most cases the “significance threshold” depends on the use of the information, the characteristics of the company, and the features of structural changes.
References
- GHG Protocol Scope 2 Guidance (2015)
