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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.
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 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.