Category 3 Fuel and Energy Related Activities – 1 Best read

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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

1 Best read how to calculate Category 2 Capital Goods Scope 3 emissions

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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

Category 1 Purchased Goods and Services – 1 Best read

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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

Capital goods

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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 Insurance Contracts: Summary

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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 It replaced “temporary” standard IFRS 4 Insurance Contracts, which is no longer applicable.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

Collecting data in Scope 3 projects – The best read

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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

Secondary data

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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

Upstream emissions

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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

Carbon dioxide equivalent defined – 1 Best read

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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

C02e

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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