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 CHAPTER 05 Identifying Scope 3 Emissions GHG Protocol)》碳排放核算规则详解 草稿...
2.《The Corporate Value Chain (Scope 3) Accounting and Reporting Standard》 公司价值链标准帮助企业评估其整个价值链的排放影响并确定减排活动的重点。 3.《An Accounting and Reporting Standard for Cities》 城市和会计报告标准致力于为城市提供所需的标准和工具,以衡量其排放量,制定更有效的减排战略,设定可衡...
The 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 allocation, uncertainty, location contingency and production costs. The impact ...
The International Sustainability Standards Board (ISSB) has decided to include Scope 3 greenhouse gas (GHG) emissions in its first global sustainability-related disclosure standards. During IFRS Foundation meetings that concluded Friday, the ISSB unanimously confirmed that Scope 3 GHG emissions, ...
GHG Protocol Corporate Value Chain (Scope 3) Standard範疇三標準 範疇三標準用來補充企業標準中範疇三的會計與報告標準,因此採用企業標準及範疇三標準報告溫室氣體排放,應依範疇三之要求報告範疇三之排放量。範疇三標準中含要求之章節分別為第四章、第六章、第九章及第十一章: ...
KPMGは、Scope3排出量算出やカーボンフットプリントの導入を通じて、企業のGHG排出量削減の具体的な取組みを支援します。
representation of the GHG data and information, and - is prepared in accordance with The Greenhouse Gas Protocol – A Corporate Accounting and Reporting Standard (revised edition) and The Greenhouse Gas Protocol – Corporate Value Chain (Scope 3) Standard on GHG quantification, monitoring and ...
Scope 3: Indirect emissions from the value chain, including activities such as transportation, procurement, waste, and employee commuting. Calculate emissions. Use appropriate emission factors and calculation methodologies to convert the collected data into GHG emissions. Various tools and carbon footprint...
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 of purchased materials and fuels, outsourced activities, waste disposal, etc. ...
The Scope 3 Standard is the only internationally accepted method for companies to account for these emissions. Users of this standard can now calculate emissions from 15 categories of Scope 3 activities, both upstream and downstream of their operations. The framework supports companies in partnering ...