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The protocol focuses on specific emission sources and activities to characterize emissions rather than using a Scope 1, 2 and 3 framework, though the overall coverage is similar. [73] The guidance suggests communities consider the stories they wish to convey about community emissions, and what reporting methods will help tell those stories. [ 74 ]
The GHG Protocol Corporate Standard (GHG Protocol Corporate Accounting and Reporting Standard, GHGPCS) is an initiative for the global standardisation of emission of greenhouse gases in order that corporate entities should measure, quantify, and report their own emission levels, so that global emissions are made manageable.
The greenhouse gas protocol is a set of standards for tracking greenhouse gas emissions. [17] The standards divide emissions into three scopes (Scope 1, 2 and 3) within the value chain. [18] Greenhouse gas emissions caused directly by the organization such as by burning fossil fuels are referred to as Scope 1.
The Securities and Exchange Commission approved a long-awaited rule requiring US public companies to disclose climate risks as well as Scope 1 and 2 emissions.
Scope 1 covers all direct GHG emissions within a corporate boundary (owned or controlled by a company). [50]: 25 It includes fuel burned by the company, use of company vehicles, and fugitive emissions. [50]: 27 Scope 2 covers indirect GHG emissions from consumption of purchased electricity, heat, cooling or steam.
ISO 14064-3 specifies requirements for selecting GHG validators/verifiers, establishing the level of assurance, objectives, criteria and scope, determining the validation/verification approach, assessing GHG data, information, information systems and controls, evaluating GHG assertions and preparing validation/verification statements.
[4] In their study, they suggested that nearly a quarter of China's CO 2 emissions might be a result of its production of goods for export, primarily to the US but also to Europe. Based on this, they suggested that international negotiations based on within country emissions (i.e., emissions measured by production) may be "[missing] the point".
For example, to estimate emissions from the energy sector (typically contributing over 90% of CO 2 emissions and 75% of all GHG emissions in developed countries) the quantity of fuels combusted is combined with an emission factor - the level of sophistication increasing with the accuracy and complexity of the emission factor. [3]