Just another WordPress site
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
Topics hide Category 3 Fuel and Energy Related Activities Not Included in Scope 1 or Scope 2 Category 3 Fuel and Energy Related Activities – Calculating upstream emissions of purchased fuels (activity A of table 3.1) Calculating upstream emissions of purchased electricity (activity B of table 3.1) Calculating emissions from transmission and distribution losses (activity … Read more
Topics hide Calculating Scope 3 Emissions GHG Category 2 Capital Goods Calculating emissions from Category 2 Capital Goods Category 2 Capital Goods Calculating Scope 3 Emissions GHG Category 2 Capital Goods Category description – This category includes all upstream (i.e., cradle-to-gate) emissions from the production of capital goods purchased or acquired by the reporting company … Read more
Topics hide Calculating Scope 3 Emissions GHG Category 1 Purchased Goods and Services Summary of methods for calculating emissions from purchased goods and services Category 1 Purchased Goods and Services – Supplier-specific method Category 1 Purchased Goods and Services – Hybrid method Average-data method Spend-based method Calculating Scope 3 Emissions GHG Category 1 Purchased Goods … Read more
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