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Use back button from the brower Capital goods: Final goods that have an extended life and are used by the company to manufacture a product, provide a service, or sell, store, and deliver merchandise. In financial accounting, capital goods are treated as fixed assets or plant, property and equipment (PP&E). Examples of capital goods include … Read more
IFRS 17 was issued in 2017 and is mandatorily applicable for the period starting on or after 1 January 2023. It replaced “temporary” standard IFRS 4 Insurance Contracts, which is no longer applicable. This summary splits the topics covered in IFRS 17 to the following subtopics: Introduction: Objective, scope, definitions, separating and aggregation; Recognition; Measurement: … Read more
Guidance 07 Collecting data in Scope 3 projects After a company has identified the activities to include in its scope 3 boundary, the next step is to collect the necessary data to calculate the company’s scope 3 emissions. Collecting data in Scope 3 projects is likely to require wider engagement within the reporting company, as … Read more
Use back button from the brower Secondary data: Data that is not from specific activities within a company’s value chain. Related Articles: Category 1 Purchased Goods and Services – 1 Best read
Use back button from the brower Upstream emissions: Indirect GHG emissions from purchased or acquired goods and services. Related Articles: Category 1 Purchased Goods and Services – 1 Best read
Topics hide Carbon dioxide equivalent defined Carbon dioxide equivalent defined – GWP factors Carbon dioxide equivalent defined In study material each GHG described has a different global warming potential (GWP). The GWP of a given GHG indicates how much energy one unit of the GHG absorbs (i.e., the ability of that gas to trap heat … Read more
Use back button from the brower C02 equivalent (C02e): The universal unit of measurement to indicate the global warming potential (GWP) of each greenhouse gas, expressed in terms of the GWP of one unit of carbon dioxide. It is used to evaluate releasing (or avoiding releasing) different greenhouse gases against a common basis. Related Articles: … Read more
Use back button from the brower Global warming potential (GWP): A factor describing the radiative forcing impact (degree of harm to the atmosphere) of one unit of a given GHG relative to one unit of C02. Each GHG described above has a different global warming potential (GWP). The GWP of a given GHG indicates how … Read more
A factor describing the radiative forcing impact (degree of harm to the atmosphere) of one unit of a given greenhouse gas relative to one unit of CO2.
Use back button from the brower Waste: An output of a process that has no market value.