Greenhouse Gas Emissions
This template is designed to elicit information that will inform stakeholders about the company’s direct and indirect greenhouse gas emissions and the intensity of those emissions by reference to output in financial or non financial terms including:
- Direct (Scope 1*) emissions that occur from sources that are owned or controlled by the company in CO2 equivalent metric tonnes for the entities within the reporting boundary.
- Indirect (Scope 2*) emissions associated with the use of purchased or acquired electricity, steam, heating and cooling in CO2 equivalent metric tonnes.
- Indirect (Scope 3*) emissions from sources that are not owned or controlled by the reporting company but which are as a consequence of the activities of the reporting company, where those indirect (Scope 3*) emissions present or are likely to present material financial risks to the reporting organisation.
*Scope 1, Scope 2 and Scope 3 are terms taken from the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition) to classify emissions sources, improve transparency and minimise double counting. See Chapter 4 of the Greenhouse Gas Protocol for further details.
View the CDSB Reporting Framework Exposure Draft.