Service
Use back button from the brower Service: An intangible product.
Annual Reporting Posts
Blog posts from Annual Reporting Posts
Scope
Use back button from the brower Scope: Defines the operational boundaries in relation to indirect and direct GHG emissions.
Convertible instruments in EPS calculations – 2 good to read
Convertible instruments in EPS calculations Convertible instruments are instruments other than stand-alone options that by their terms may be converted in whole or in part into the ordinary shares of an entity, such as convertible bonds or convertible preference shares. This narrative builds on the basic principles introduced in EPS or earnings per share, and … Read more
Consumer
Use back button from the brower Consumer: The end consumer or final user of a product. Used in GHG Emission reporting. Related Articles: Customer
Jurisdiction
Use back button from the brower Jurisdiction: A geopolitical region under a single legal and regulatory authority. For market boundaries for certificate use and trading described in this guidance, jurisdictions are typically countries but may be multi-country regions.
Inventory
Use back button from the brower Inventory: A quantified list of an organization’s GHG emissions and sources.
Leased asset
Use back button from the brower Leased asset: Any asset that is leased (e.g., facilities, vehicles, etc.) – From GHG Protocol
Good
Use back button from the brower Good: A tangible product (Scope 3 Standard from GHG Protocol)
Bundled
Use back button from the brower Bundled: An energy attribute certificate or other instrument that is traded with the underlying energy produced.
Energy
Use back button from the brower Energy: Formally, energy is defined as the amount of work a physical system can do on another. In the GHG Protocol, energy refers to electrical energy generated by power plants and delivered to energy users over a power grid.