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A variety of standards and guidelines can apply, including the Greenhouse Gas Protocol and ISO 14064. These usually group the emissions into three categories. The Scope 1 category includes the direct emissions from an organization's facilities. Scope 2 includes the emissions from energy purchased by the organization.
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.
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.
The data used by the CDP scientists is a composite of quantities of emissions as described via the GHG Protocol Corporate Standard (GHGPCS): Scope 1 and Scope 3 emissions (not including Scope 2) - these three being all the possible Scope-emission types. 1 is direct emissions sources from a companies owned or possessed resources, 3 is indirect ...
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.
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.
The entity must develop a Carbon Management Plan which contains a public commitment to carbon neutrality and outlines the following major aspects of the reduction strategy: a time scale, specific targets for reductions, the planned means of achieving reductions and how residual emissions will be offset.
The Greenhouse Gas Protocol is a worldwide standard for carbon accounting. It is a joint product of the World Resources Institute and the World Business Council for Sustainable Development. In January 2015, the Secretariat of the Greenhouse Gas Protocol published the Scope 2 Guidance, which gave advice about carbon accounting.
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