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Technical Guidance for Calculating Scope 3 Emissions Science-Based Targets Initiative (SBTi) Science-Based Targets Initiative (SBTi) EU Corporate Sustainability Reporting Directive (CSRD) EU Corporate Sustainability Reporting Directive (CSRD) Greenhouse Gas (GHG) Protocol Greenhouse Gas (GHG) Protocol Read the first article here Read the first article here
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Hand holding magnifier glass with reduction carbon emission icon for zero carbon emission , CO2 carbon footprint and carbon credit to limit global warming within 2050 from Kyoto protocol concept. Carbon accounting refers to the process used to measure how much carbon an organisation emits. It is particularly rel... Carbon accounting principles Thought leadership Rectangle Elle Bartleet looks in detail at how organisations can measure their carbon emissions and the role of the asset manager
 
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“Carbon accounting is particularly relevant for asset managers because it enables them to assess carbon reduction rel... It is mandatory under the GHG Protocol and EU Corporate Sustainability Reporting Directive (CSRD) to report on scope...
 
Location and market based methods Carbon accounting principles To provide a sample of accounting principles across scope 1, 2 and 3, the following exp... Purchased goods and services, and capital goods The GHG Protocol Technical Guidance for Calculating Scope 3 Emission...
 
Calculation methodology The general guideline for calculating emission totals is as follows: Activity data x emissio... Table 1: Example activity data of a consultancy organisation to consider in carbon footprint calculations
 
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Scope 1 and Scope 2 Inventory Guidance | US EPA
 
“For the accurate calculation of emissions, the carbon assessor needs to assign the most applicable emission factor t... Emissions type Direct emissions Scope 1 Emissions from operations that are owned or controlled by the reporting company Emissions from the generation of purchased or acquired electricity, steam, heating or cooling consumed by the report... All indirect emissions (not included in Scope 2) that occur in the value chain of the reporting company, including b... Indirect emissions Scope 2 Scope 3 Scope Definition Examples Emissions from combustion in owned or controlled boilers, furnaces, vehicles, etc; emissions from chemical production... Use of purchased electricity, steam, heating or cooling Production of purchased products, transportation of purchased products, or use of sold products Activity Relevant category of emissions Emissions from transportation in vehicles owned or controlled by the reporting company Emissions from the transportation of employees for business related activities in vehicles owned or operated by third... Emissions from transportation of employees to and from work Scope 1 (for vehicles that consume fuel) and scope 2 (for vehicles that consume electricity) Scope 3, category 6 (business travel) Scope 3, category 7 (employee commuting) Figure 2: Infographic on emission sources and associated scope category