Transcription of Corporate Value Chain - ghgprotocol.org
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Corporate Value Chain (Scope 3) Accounting and reporting StandardSupplement to the GHG Protocol Corporate Accounting and reporting Standard CO2CH4SF6N2 OHFCsPFCspurchased electricity, steam, heating & cooling for own usepurchased goods and servicescapital goodsfuel and energy related activities transportation and distributionwaste generated in operationsbusiness traveltransportation and distributionprocessing of sold productsuse of sold productsend-of-life treatment of sold productsleased assetsfranchisesemployee commutingleased assetsinvestmentscompany facilitiescompany vehicles[02] Corporate Value Chain (Scope 3) Accounting and reporting StandardGHG Protocol TeamPankaj Bhatia, World Resources InstituteCynthia Cummis, World Resources InstituteAndrea Brown, World Business Council for Sustainable DevelopmentDavid Rich, World Resources InstituteLaura Draucker, World Resources
managing and reducing their scope 3 emissions through an understanding of value chain emissions and associated risks and opportunities • To support consistent and transparent public reporting of corporate value chain emissions according to a standardized set of reporting requirements Ultimately, this is more than a technical accounting standard.
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Understanding corporate value: managing and reporting, Value, Intellectual capital, Reporting intellectual capital, Corporate, Reporting, Managing, Understanding, Corporate reporting, ACCOUNTANTS FOR BUSINESS Reporting risk, Understanding Internal Controls, Principle 7: Recognise and Manage Risk, Risk Management, MORGAN GUIDE TO CREDIT DERIVATIVES