4.2 企业价值链(范围3)核算与报告标准Corporate Value Chain (Scope 3) Accounting and Reporting Standard——Supplement to the GHG Protocol Corporate Accounting and Reporting Standard CHAPTER 04 Accounting and Reporting Principles )》碳排放核算规则详解 草稿 高级碳资产管理系列教程 (罗云夫 2024年4月1851141323...
GHG Protocol(温室气体核算体系)是由世界资源研究所(WRI)和世界可持续发展工商理事会(WBCSD)联合开发的国际标准框架,旨
What are scope 1 2 3 emissions GHG protocol ? Emissions are categorized into three broad scopes: Scope 1: All direct GHG emissions. Scope 2: Indirect GHG emissions from consumption of purchased electricity, heat or steam. Scope 3: Other indirect emissions, such as the extraction and productio...
What are scope 1 2 3 emissions GHG protocol ? Emissions are categorized into three broad scopes: Scope 1: All direct GHG emissions. Scope 2: Indirect GHG emissions from consumption of purchased electricity, heat or steam. Scope 3: Other indirect emissions, such as the extraction and production...
而為了應對再生能源的快速增長和電力市場的其他重大變化,於2015年公告溫室氣體議定書範疇二指引(GHG Protocol Scope 2 Guidance,以下簡稱範疇二指引),以取代(amendment)企業標準中針對範疇二之會計與報告標準。目前GHG Protocol預計於 2024 年發布修訂文本草案,並於 2025 年發布最終標準/指引。[1] <圖一> 溫室氣體...
第一版標準建議申報 Scope 1&2。 3.一些額外的指引,已內含到盤查的規劃中,例如:信用額度的買賣、排放的辨 識與計算、盤查品質與驗證等。 4.第一版標準與 4 項計算工具均經 KPMG 審慎檢視過,以確保第三者可以獨立驗 證。 4.4 GHG Protocol 之企業會計標準與指引的第二版,目前正進入了最後的定稿階 ...
, land-use change, and other land activities. It builds on GHG Protocol’s previous guidance for Corporate and Scope 3 standards. Let’s look at how the new protocol will impact certain sectors, what opportunities it presents, and what resources you might need to tackle this new guidance....
This article aims to assist businesses in understanding the role of the GHG Protocol in the measurement of GHG emissions.
https://ghgprotocol.org/sites/default/files/standards/Scope3_Calculation_Guidance_0.pdf 其实,以上条件的一个精髓,就是优先考虑风险大的,碳排放体量大的,有披露的指导规则而且企业能够影响的的categories。因为碳排放并不是为了披露而披露,所有的披露都是为了下一步-即更好的减排。 Category 1是关于purchased goo...
Under the GHG Protocol, GHG emissions are classified into three scopes as follows: Figure 1 of the Scope 3 Technical Guidance, which is reproduced below, illustrates a reporting company’s value chain and the classification of GHG emissions into scope 1, scope 2, and the 15 categories of scop...