GHG Protocol Corporate Standard
Quoted as a named reference: The GHG Protocol Corporate Standard and its Scope 2 Guidance, quoted on the imported-electricity and fuel rows as the method AASB S2 and the CSRD name. The register cites 3 of its 12 clauses, behind 2 findings: green tariff with no instrument named, significant energy use with no baseline, and on the rows of every supply point it reaches.
Requirement text quoted from the standards themselves, published at compliance.theartofservice.com, the same publisher as this register, read against the held text of each standard: our statement of each clause, not the instrument verbatim. Source framework: GHG Protocol Corporate Standard.
Clauses cited
3 of 12GHG Protocol Boundaries-BaseYear-Recalc Organisational + Operational Boundaries, Base Year and RecalculationGHG Protocol boundaries + base year + recalculation. ORGANISATIONAL BOUNDARIES (3 approaches): (a) EQUITY SHARE - account for GHG emissions according to share of equity in operation; (b) FINANCIAL CONTROL - account for emissions from operations where financial control is exercised + ability to direct financial + operating policies; (c) OPERATIONAL CONTROL - account for emissions from operations where operational control is exercised + authority to introduce + implement operating policies; (d) HYBRID approaches permitted with disclosure; (e) JOINT VENTURES + PARTNERSHIPS + SUBSIDIARIES + FRANCHISES + LEASED ASSETS + INTERCOMPANY TRANSACTIONS handled per chosen approach. OPERATIONAL BOUNDARIES (Scope 1/2/3 classification): see separate Scope controls. BASE YEAR: a specified year or average of years against which an emissions are tracked over time; selection criteria - representative + reliable + available data + minimal natural variation. RECALCULATION POLICY: changes in calculation methodology + emission factors + activity data + organisational boundary + acquisition/disposal + significant errors trigger MANDATORY RECALCULATION of base year + intervening years; THRESHOLD for recalculation is typically 5% of base-year emissions; recalculation policy must be documented + applied consistently + transparently disclosed.
Common gap: Boundary approach inconsistent
Framework page: GHG Protocol Corporate Standard
GHG Protocol Scope1-Direct Scope 1 Direct Emissions - Stationary + Mobile Combustion + Process + FugitiveGHG Protocol Scope 1 - direct emissions from sources owned or controlled by the company. 4 SUB-CATEGORIES: (1) STATIONARY COMBUSTION - emissions from combustion of fuels in stationary equipment including boilers + furnaces + burners + turbines + heaters + incinerators + engines + flares + ovens + dryers + and other stationary processes; FUELS include natural gas + coal + oil + biomass + biofuels + waste-derived fuels + hydrogen; CALCULATION via fuel consumption x emission factor (IPCC + national + manufacturer + EPA Mandatory Reporting Rule + EEA + others); (2) MOBILE COMBUSTION - emissions from transportation in mobile sources including company-owned/controlled vehicles + trucks + ships + planes + trains + machinery; FUELS include gasoline + diesel + jet kerosene + biofuels + LPG + CNG + LNG + hydrogen; CALCULATION via fuel-based or distance-based methods; (3) PROCESS EMISSIONS - emissions from physical or chemical processes including cement production + iron + steel + ammonia + chemical processes + refrigeration + waste treatment + landfill methane + manure management; CALCULATION via mass-balance + process-specific emission factors; (4) FUGITIVE EMISSIONS - emissions from unintentional releases including refrigerant leaks (HFCs + CFCs + HCFCs + PFCs + SF6 + NF3) + methane leaks (natural gas systems + agriculture) + air conditioning + fire-suppression; CALCULATION via direct measurement + emission factors + leak rates. GHG GASES (Kyoto basket + others): CO2 + CH4 + N2O + HFCs + PFCs + SF6 + NF3; expressed in tCO2e using GWP (Global Warming Potential) from IPCC AR5 (most recent + with AR6 update pipeline).
Common gap: Scope 1 sources missed
Framework page: GHG Protocol Corporate Standard
GHG Protocol Scope2-Dual-Reporting Scope 2 Indirect Energy Emissions - Location-Based + Market-Based Dual Reporting (2015 Guidance)GHG Protocol Scope 2 - indirect emissions from purchased electricity + steam + heating + cooling. Per the 2015 SCOPE 2 GUIDANCE, organizations must report Scope 2 using BOTH LOCATION-BASED + MARKET-BASED methods (DUAL REPORTING). PURCHASED ENERGY TYPES: (1) ELECTRICITY from utility grid; (2) STEAM from district energy or third-party generators; (3) HEATING from district heating networks; (4) COOLING from district cooling networks. LOCATION-BASED METHOD: emissions based on average emission factor of the local grid where energy is consumed; uses regional/national/sub-national grid average emission factors (e.g. EPA eGRID for US + UK BEIS + EU AIB + International Energy Agency for non-OECD); reflects physical electricity grid mix. MARKET-BASED METHOD: emissions based on contractual instruments + market choices including REC (Renewable Energy Certificates) + Guarantees of Origin (GoOs) + Power Purchase Agreements (PPAs) + supplier-specific emission factors + residual mix + green tariffs; allows reporting near-zero emissions for renewable-energy procurement; HIERARCHY: contractual instruments > supplier-specific > residual mix > location-based. DUAL REPORTING: companies must report BOTH location-based + market-based; difference indicates impact of market-based renewable energy strategies. INSTRUMENTS QUALITY CRITERIA: REC + GoO must convey attributes + be unbundled + temporally + geographically + technologically aligned + retired + tracked + not double-counted (Scope 2 Quality Criteria).
Common gap: Single-method reporting (PROHIBITED)
Framework page: GHG Protocol Corporate Standard
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