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Greenhouse Gas Emissions
Metrics for measuring, reporting, and reducing greenhouse gas emissions across all scopes, including absolute values, intensities, and reduction progress.
Scope Note: IFRS S2 paras 29–36; ESRS E1; GRI 305; GHG Protocol Corporate Standard.
Narrower Concepts
| URI | Definition |
|---|---|
| metrics:scope-1-ghg-emissions | Absolute GHG emissions from sources owned or controlled by the reporting entity, in tonnes CO2 equivalent. |
| metrics:scope-2-ghg-emissions | Indirect GHG emissions from purchased electricity, steam, heating, and cooling consumed by the reporting entity, in tonnes CO2 equivalent. |
| metrics:scope-3-upstream-emissions | Indirect GHG emissions occurring in the upstream value chain including purchased goods, transportation, and business travel, in tonnes CO2 equivalent. |
| metrics:scope-3-downstream-emissions | Indirect GHG emissions occurring in the downstream value chain including product use, end-of-life treatment, and distribution, in tonnes CO2 equivalent. |
| metrics:total-ghg-emissions | Sum of Scope 1, Scope 2, and Scope 3 greenhouse gas emissions, in tonnes CO2 equivalent. |
| metrics:ghg-emissions-intensity | Greenhouse gas emissions per unit of economic output or physical activity, expressed as kg CO2e per unit of measure. |
| metrics:product-carbon-footprint | Total lifecycle greenhouse gas emissions attributable to a single product unit, from raw material extraction through end-of-life, in kg CO2 equivalent. |
| metrics:biogenic-emissions | CO2 emissions from the combustion or biodegradation of biomass, reported separately from fossil-fuel emissions, in tonnes CO2. |
| metrics:ghg-reduction-progress | Percentage of committed GHG reduction target achieved, measured against a declared baseline year. |