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Topics hide Emissions over Time How to apply the Corporate Standard, Scope 2 Guidance and Scope 3 Standard? Base year selection Updating base year and prior-year (if reported and recalculated) emissions Circumstances that require recalculation Case – Emissions over Time– Recalculation of a base year for structural change Scenarios that do not require recalculation Setting … Read more
Scope 1 emissions Topics hide Scope 1 emissions Types of Scope 1 emissions Calculation of Scope 1 emissions Activity data Emissions factors Calculation tools Disclosure of Scope 1 emissions Required disclosures Optional disclosures Scope 1 emissions are emissions from sources owned or controlled by a reporting entity. For example, emissions from equipment, a vehicle or … Read more
Use back button from the brower Scope 3 emissions are defined as all indirect Greenhouse gas emissions (not included in scope 2) that occur in the value chain of the reporting company, including both upstream and downstream emissions. Scope 3 emissions are indirect emissions, other than Scope 2 emissions, from sources owned or controlled by … Read more
Back to the beginning of the standard Topics hide Standard 9 Reporting GHG Emissions Required information DESCRIPTION OF THE COMPANY AND INVENTORY BOUNDARY INFORMATION ON EMISSIONS Optional information INFORMATION ON EMISSIONS AND PERFORMANCE INFORMATION ON OFFSETS Guidance 9 Reporting GHG Emissions Double Counting Use of ratio indicators PRODUCTIVITY/EFFICIENCY RATIOS. Guidance 10 Verification of GHG Emissions … Read more
Use back button from the brower Activity data: A quantitative measure of a level of activity that results in GHG emissions. Activity data is multiplied by an emissions factor to derive the GHG emissions associated with a process or an operation. Examples of activity data include kilowatt-hours of electricity used, quantity of fuel used, output … Read more
Use back button from the brower Scope 2 emissions are defined as indirect Greenhouse gas emissions from the generation of purchased or acquired electricity, steam, heat or cooling consumed by the reporting company. Scope 2 emissions are the indirect emissions generated from purchased energy (i.e., electricity, heat, steam and cooling) that was consumed by a … Read more
The Greenhouse Gas Protocol The Greenhouse Gas Protocol (Revised edition) or GHG Protocol Corporate Standard provides standards and guidance for companies and other types of organizations1 preparing a GHG emissions inventory. It covers the accounting and reporting of the six greenhouse gases covered by the Kyoto Protocol—carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons … Read more
Use back button from the brower Scope 1 emissions are defines as Greenhouse Gas Emissions from operations that are owned or controlled by the reporting company. Scope 1 emissions are direct emissions from sources owned or controlled by a reporting entity within its reporting boundary (refer to the reporting boundary, which is a combination of … Read more
2 Navigate the value chain under CSRD and ESRS Topics hide 2 Navigate the value chain under CSRD and ESRS How to identify the reporting boundaries? Disclosures – General requirements Gain insight into the value chain Understand the ESG data flow for each business process. Value Chain Reporting Requirements Plastic value chain Real life example … Read more
Topics hide Metrics in use for ESG Reporting Metrics in use for ESG Reporting – General information Metrics in use for ESG Reporting- Environmental disclosures – Climate Change – Other Environmental Issues Metrics in use for ESG Reporting – Social disclosures – Working Conditions – Human Rights Metrics in use for ESG Reporting – Governance … Read more