Organizational boundaries

Use back button from the brower Organizational boundaries: The boundaries that determine the operations owned or controlled by the reporting company, depending on the consolidation approach taken (equity or control approach).  

Operational boundaries

Use back button from the brower Operational boundaries: The boundaries that determine the direct and indirect emissions associated with operations owned or controlled by the reporting company.

Inventory boundary

Use back button from the brower Inventory boundary: An imaginary line that encompasses the direct and indirect emissions included in the inventory. It results from the chosen organizational and operational boundaries.

Base year

Use back button from the brower A historical datum (e.g., year) against which a company’s emissions are tracked over time. Related Articles: Emissions over Time – The 1 Best read

Emissions

Use back button from the brower Emissions: The release of greenhouse gases into the atmosphere.   Related Articles: Emissions over Time – The 1 Best read

GHG

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

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

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