GHG Protocol其实也在努力去减少double counting,但是double counting可能很难完全根除,其实也没有必要完全根除,因为在碳排放的问题上,多报总好过少报。目前,一般scope 1&2是强制要求披露的,scope3,因为一般比较复杂,涉及到很多流程以及利益相关者,所以目前还是自愿披露的阶段。 Scope 2以及Scope 3都是间接的碳排放,...
绝大部分企业在ESG年度报告中披露自身碳足迹的时候,都会依据GHG Protocol(温室气体协议)按照scope 1、scope2、scope 3(范围1、2、3)的框架梳理自身碳排放、碳减排的情况。 GHG Protocol由世界资源研究所(World Resources Institute)和世界企业理事会可持续发展项目(World Business Council for Sustainable Development)共...
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...
GHGProtocol包括三个核心部分： 1.**企业会计与报告标准（CorporateStandard）：**用于组织量化和报告其范围1（直接排放）、范围2（能源间接排放）和范围3（其他间接排放）的温室气体排放。 2.**价值链（Scope3）会计与报告标准：**主要关注组织的价值链中范围3排放，即除了直接和能源间接排放之外的其他间接排放。
GHG protocol_corporate value chain(scope 3)accounting and reporting standard 星级: 152 页 Scope 1 Direct GHG Emissions 星级: 3页 Al-GHG-Protocol 星级: 65 页 Standard Savings Estimation Protocol - Grocery ... 星级: 31 页 Standard Operating Protocol 星级: 7页 Standard Savings Estimation ...
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...
GHG protocol scope 3CDPTransaction costsPower, measurement and managementThe paper discusses six interdependent factors that inhibit scope 3's ambition of promoting the measurement and management of GHG emissions throughout the value chain. These factors are transaction costs, power, responsibility ...
Danone measures greenhouse gas emissions on its extended, direct and shared responsibility scope following the three categories defined in the GHG Protocol Corporate Standard: scopes 1, 2 and 3.SCOPE 1: direct emissions arising from combustion facilities and refrigerant facilities located inside the ...
GHG Protocol的应用与改进 GHG Protocol的多方面优越性使其在企业、政府和国际组织中得到广泛采用。增加透明度、促进责任、风险管理与竞争优势的提升，都是GHG Protocol在温室气体管理中的关键优势。然而，在实施过程中，数据获取的困难、不同组织间报告方法的差异以及更新数据的需求等挑战也不断出现。为了应对...
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...