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Appendix C — Titles of Standards and Other Literature

Appendix C — Titles of Standards and Other Literature

Appendix C — Titles of Standards and Other Literature

Greenhouse Gas Protocol

The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (the “Corporate Standard”)
GHG Protocol Scope 2 Guidance: An Amendment to the GHG Protocol Corporate Standard (the “Scope 2 Guidance”)
Corporate Value Chain (Scope 3) Accounting and Reporting Standard: Supplement to the GHG Protocol Corporate Accounting and Reporting Standard (the “Scope 3 Guidance”)
Technical Guidance for Calculating Scope 3 Emissions (Version 1.0): Supplement to the Corporate Value Chain (Scope 3) Accounting & Reporting Standard (the “Scope 3 Technical Guidance”)
Accounting and Reporting Standard Amendment: Required Greenhouse Gases in Inventories (the “Required GHGs Amendment”)
The GHG Protocol for Project Accounting (the “Project Protocol”)
Product Life Cycle Accounting and Reporting Standard (the “Product Standard”)

Intergovernmental Panel on Climate Change

Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories: Reference Manual

International Sustainability Standards Board Literature

California Climate Legislation

AB-1305, Voluntary Carbon Market Disclosures
SB-253, Climate Corporate Data Accountability Act
SB-261, Greenhouse Gases: Climate-Related Financial Risk

FASB Literature

ASC Topics

ASC 840, Leases
ASC 842, Leases

SEC Literature

Proposed Rule Release

No. 33-11042, The Enhancement and Standardization of Climate-Related Disclosures for Investors

Other Environmental Literature

E.U. Corporate Sustainability Reporting Directive
European Sustainability Reporting Standards
Kyoto Protocol
United Nations Framework Convention on Climate Change