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Use back button from the brower Employee commuting: Transportation of employees between their homes and their worksites. Related Articles: Category 6 Business Travel – The best calculation guidance Category 7 Employee Commuting – The best calculation guidance
05 Identifying Scope 3 Emissions This chapter provides an overview of scope 3 emissions, including the list of scope 3 categories and descriptions of each category. >>>Go back to the start of the GHG Protocol Scope 3 Standard Topics hide 05 Identifying Scope 3 Emissions 5.1 Overview of the scopes Overview of the scopes 5.2 … Read more
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