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
IFRS® Sustainability Disclosure Standards
IFRS S1, General Requirements for
Disclosure of Sustainability-Related Financial Information
IFRS S2, Climate-Related
Disclosures
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