GHG

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Use back button from the brower Greenhouse gases (GHG): For the purposes of the GHG Protocol, GHGs are the seven gases covered by the UNFCCC: carbon dioxide (C02); methane (CH4); nitrous oxide (N20); hydrofluorocarbons (HFCs); perfluorocarbons (PFCs); sulphur hexafluoride (SF6), and nitrogen trifluoride (NF3). Related Articles: Emissions over Time – The 1 Best read

Materiality

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Use back button from the brower Materiality: Concept that individual or the aggregation of errors, omissions and misrepresentations could affect the GHG inventory and could influence the intended users’ decisions. Related Articles: Emissions over Time – The 1 Best read

Process

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Use back button from the brower Process: A set of interrelated or interacting activities that transforms or transports a product.

Scope

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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

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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

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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

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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.