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
因为GHG Protocol不具有严格的约束性,也允许各种例外情况/exclusions,在实践中不可避免的会出现各种问题,所以这章节提出了原则性要求:“Companies should ensure that the scope 3 inventory appropriately reflects the GHG emissions of the company, and serves thedecision-making needsof users, both internal and ex...
外界俗稱的GHG Protocol,大多都在說其中的溫室氣體協議企業會計和報告標準(GHG Protocol Corporate Accounting and Reporting Standard)[1],是用來協助企業進行企業邊界範圍內的量化規範,且強制要求必須參照GHG Protocol Scope 2 Guidance(規範輸入能源的量化議題);此外選項性的可以決定是否揭露量化價值鏈的排放行為(俗稱Scop...
Everything you should know about the new GHG Protocol Scope 2 Guidance The GHG Protocol’s Corporate Accounting and Reporting Standard is the leading global methodology for calculating the emissions of corporate organisations. As well as providing guidance for organisations on how best to report emissi...
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...
Appendix 2附錄二 GHG Protocol Scope 2 Guidance範疇二指引 範疇二指引取代企業標準中範疇二的標準與指引,因此採用企業標準報告溫室氣體排放應遵守範疇二指引所有新要求。範疇二指引中含要求(Required)之章節分別為第三章、第五章、第六章、第七章及第九章: ...
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...
These standards include the GHG Protocol Corporate Accounting and Reporting Standard, The GHG Protocol Scope 2 Guidance and The GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard. Course structure: The course is instructor-led and delivered virtually, u...
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 ...
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。