3.3 Concept of Double Counting

According to the Corporate Standard’s glossary, double counting occurs when “[t]wo or more reporting companies take ownership of the same emissions or reductions.” Further, in a company’s emission disclosures, Scope 1 emissions would not be included within Scope 2 or Scope 3. Classifying emissions along a company’s value chain into the proper scope (Scope 1, Scope 2, or Scope 3) can prevent double counting as long as the entities reporting the specific emissions are applying the same consolidation approach. For example, Scope 2 would exclude emissions from electricity purchased for resale since those emissions are classified as Scope 3. For considerations related to the double counting of Scope 3 emissions, see Section 6.6.