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cuongtd Category 11 Use of Sold Products Category description – Category 11 Use of Sold Products includes emissions from the use of goods and services sold by the reporting company in the reporting year. A reporting company’s scope 3 emissions from use of sold products include the scope 1 and scope 2 emissions of end users. … Read more
Category 12 End-of-Life Treatment of Sold Products Category description – Category 12 End-of-Life Treatment of Sold Products includes emissions from the waste disposal and treatment of products sold by the reporting company (in the reporting year) at the end of their life. This category includes the total expected end-of-life emissions from all products sold in … Read more
Topics hide Category 10 Processing of Sold Products Calculating emissions from processing of sold products Category 10 Processing of Sold Products – Site-specific method Activity data needed Emission factors needed Data collection guidance Category 10 Processing of Sold Products – Average data method Activity data needed Emission factors needed Data collection guidance Category 10 Processing … Read more
Trying to make IFRS 17 complexity a bit easier, here’s the practical numerical solved example of initial measurement of insurance contracts, using the general model under IFRS 17 Insurance Contracts. Please see the following topics: The main principles of initial measurement under IFRS 17; Example #1: Insurance contracts other than onerous; Example #2: Onerous insurance … Read more
Category 9 Downstream Transportation and Distribution Category description – Category 9 Downstream Transportation and Distribution includes emissions that occur in the reporting year from transportation and distribution of sold products in vehicles and facilities not owned or controlled by the reporting company. Topics hide Category 9 Downstream Transportation and Distribution Category 9 Downstream Transportation and … Read more
Category 8 Upstream Leased Assets Category description – Category 8 Upstream Leased Assets includes emissions from the operation of assets that are leased by the reporting company in the reporting year and not already included in the reporting company’s scope 1 or scope 2 inventories. This category is applicable only to companies that operate leased … Read more
Topics hide Category 7 Employee Commuting Calculating emissions from Category 7 employee commuting Fuel-based method Distance-based method Average-data method Activity data needed Emission factors needed Category 7 Employee Commuting Category description – Category 7 Employee Commuting includes emissions from the transportation of employees (“Employees” refers to employees of entities and facilities owned, operated, or leased … Read more
Category 6 Business Travel Category description – Category 6 Business Travel includes emissions from the transportation of employees for business-related activities in vehicles owned or operated by third parties, such as aircraft, trains, buses, and passenger cars. Topics hide Category 6 Business Travel Category 6 Business Travel – Fuel-based method Category 6 Business Travel – … Read more
Category 5 Waste Generated in Operations Category description – Category 5 Waste Generated in Operations includes emissions from third-party disposal and treatment of waste generated in the reporting company’s owned or controlled operations in the reporting year. This category includes emissions from disposal of both solid waste and wastewater. Only waste treatment in facilities owned … Read more
Category 4 Upstream Transportation and Distribution Category description – Category 4 Upstream Transportation and Distribution includes emissions from: Transportation and distribution of products purchased in the reporting year, between a company’s tier 1 suppliers1 and its own operations in vehicles not owned or operated by the reporting company (including multi-modal shipping where multiple carriers are … Read more