A company’s reporting needs to focus on presenting information
that is “relevant, complete, consistent, transparent and accurate,” in
accordance with the Corporate Standard. At a minimum, reporting companies must
report Scope 1 and Scope 2 emissions.
Under the Corporate Standard, reporting of Scope 3 emissions is optional. If a
reporting company chooses to report GHG emissions under only the Corporate
Standard and the Scope 2 Guidance (both of which are mandatory), it would report
Scope 1 and Scope 2 emissions but may also report Scope 3 emissions to the
extent it chooses to do so. When taking this approach, a reporting company must
comply with all reporting and disclosure requirements of the Corporate Standard
and the Scope 2 Guidance.
Often, reporting companies that disclose Scope 1 and Scope 2 emissions under the
Corporate Standard and the Scope 2 Guidance will voluntarily disclose Scope 3
GHG emissions to a similar extent. In such cases, reporting companies would use
judgment in determining what Scope 3 information to disclose and would consider
the transparency, consistency, and accuracy principles noted in the Corporate
Standard when making this determination. In determining whether to disclose
Scope 3 emissions, reporting companies would also consider whether Scope 3
categories are material to their operations.
If a reporting company chooses to comply with the Scope 3 Standard in addition to
the Corporate Standard and the Scope 2 Guidance, it would report Scope 3
emissions for all categories (see Chapter
6) as well as Scope 1 and Scope 2 emissions. Scope 1, Scope 2,
and Scope 3 emissions would each be disclosed in accordance with the GHG
Protocol standards and guidance that apply to them.
For public and corporate reporting purposes, a reporting company would specify
whether the information being disclosed is (1) in compliance with the Corporate
Standard’s full reporting requirements or (2) a summary report that is being
provided for other external or regulatory purposes.
A public GHG emissions report that is in accordance with
the GHG Protocol Corporate Standard shall include the
Description of the Company and Inventory
An outline of the organizational boundaries
chosen, including the chosen consolidation
An outline of the operational boundaries
chosen, and if scope 3 is included, a list
specifying which types of activities are
The reporting period covered.
Information on Emissions
Total scope 1 and 2 emissions independent of
any GHG trades such as sales, purchases,
transfers, or banking of allowances.
Emissions data separately for each scope.
Emissions data for all six GHGs separately
(CO2, CH4, N2O,
HFCs, PFCs, SF6) in metric tonnes and
in tonnes of CO2 equivalent.
Year chosen as base year, and an emissions
profile over time that is consistent with and
clarifies the chosen policy for making base year
Appropriate context for any significant
emissions changes that trigger base year emissions
outsourcing/insourcing, changes in reporting
boundaries or calculation methodologies,
Emissions data for direct CO2
emissions from biologically sequestered carbon
(e.g., CO2 from burning
biomass/biofuels), reported separately from the
Methodologies used to calculate or measure
emissions, providing a reference or link to any
calculation tools used.
Any specific exclusions of sources, facilities,
As noted in Section 2.1 of this Roadmap,
for corporate reporting purposes, a reporting company can use either the equity
share approach or the control approach (operational or financial control) to
consolidate its GHG emissions and thereby determine its organizational boundary.
As further noted in Chapter 3 of this
Roadmap, an operational boundary categorizes GHG emissions as Scope 1, Scope 2,
or Scope 3. In accordance with Chapter 9 of the Corporate Standard, a reporting
company must disclose its choice of (1) organizational boundary (including the
selected consolidation approach) and (2) operational boundary (including a list
of the types of activities covered by Scope 3 if Scope 3 emissions are
Information about the selection of the base year, including significant threshold
recalculations, must be disclosed as well. See Section 4.1 of this Roadmap for more information.
Although GHG reductions are included in the calculation of a reporting company’s
inventory boundary, any purchases or sales of offsets or credits are disclosed
separately. See Chapter 8 of this Roadmap
for more information.
A public GHG emissions report should include, when
applicable, the following additional information:
Information on Emissions and Performance
Emissions data from relevant scope 3 emissions
activities for which reliable data can be
Emissions data further subdivided, where this
aids transparency, by business units/facilities,
country, source types (stationary combustion,
process, fugitive, etc.), and activity types
(production of electricity, transportation,
generation of purchased electricity that is sold
to end users, etc.).
Emissions attributable to own generation of
electricity, heat, or steam that is sold or
transferred to another organization (see chapter
Emissions attributable to the generation of
electricity, heat or steam that is purchased for
re-sale to non-end users (see chapter 4).
A description of performance measured against
internal and external benchmarks.
Emissions from GHGs not
covered by the UNFCCC/Kyoto Protocol (e.g., CFCs,
NOx), reported separately from scopes.
A list of any optional GHGs included in an
inventory shall be reported.
Relevant ratio performance indicators (e.g.
emissions per kilowatt-hour generated, tonne of
material production, or sales).
An outline of any GHG management/reduction
programs or strategies.
Information on any contractual provisions
addressing GHG-related risks and obligations.
An outline of any external assurance provided
and a copy of any verification statement, if
applicable, of the reported emissions data.
Information on the causes of emissions changes
that did not trigger a base year emissions
recalculation (e.g., process changes, efficiency
improvements, plant closures).
GHG emissions data for all years between the
base year and the reporting year (including
details of and reasons for recalculations, if
Information on the quality of the inventory
(e.g., information on the causes and magnitude of
uncertainties in emission estimates) and an
outline of policies in place to improve inventory
quality (see chapter 7).
Information on any GHG sequestration.
A list of facilities included in the
A contact person.
Information on Offsets
Information on offsets that have been purchased
or developed outside the inventory boundary,
subdivided by GHG storage/removals and emissions
reduction projects. Specify if the offsets are
verified/certified (see chapter 8) and/or approved
by an external GHG program (e.g., the Clean
Development Mechanism, Joint Implementation).
Information on reductions at sources inside the
inventory boundary that have been sold/transferred
as offsets to a third party. Specify if the
reduction has been verified/certified and/or
approved by an external GHG program (see chapter
Companies are encouraged to consider reporting the above optional information in
the context of providing relevant and transparent disclosures. For example, a
reporting company is advised to consider disclosing any offsets it purchased
outside the inventory boundary, as well as the verification pattern of such
offsets (i.e., whether such offsets, which are often a result of a decrease in
GHG emissions or an increase in removal of GHG emissions, have been verified by
an independent third party to ensure that they are accurate and legitimate). The
Corporate Standard also recommends that a reporting company consider disclosing
any offsets it sold and whether those offsets have been independently verified.
See Chapter 8 of this Roadmap for more
information about offsets.
Two principal aspects of GHG performance are of
interest to management and stakeholders. One
concerns the overall GHG impact of a company — that
is the absolute quantity of GHG emissions released
to the atmosphere. The other concerns the company’s
GHG emissions normalized by some business metric
that results in a ratio indicator.
Ratio indicators are ratio calculations that provide additional information
about the performance of a company over time, establish relationships
between separate pieces of data, or make different businesses or operations
more comparable. They can help users of a company’s GHG emission report
better understand the company’s emission performance as compared with other
indicators and in the larger context of the business as a whole.
Whereas the Corporate Standard requires companies to report their absolute
emissions, it makes reporting of ratio indicators optional.
Reporting companies must carefully assess which ratio indicators are most
relevant and useful to users of their GHG emission reports and avoid
disclosing ratios that misrepresent their performance. As a result, there is
diversity in practice in the selection of ratio indicators.
Common types of ratio indicators are discussed below.
126.96.36.199 Productivity/Efficiency Ratio
Productivity/efficiency ratios are ratios that show certain operational
successes of the reporting company divided by the reporting company’s GHG
impact. Said another way, these ratios present the reporting company’s
productivity per the amount of its GHG emissions.
Examples of productivity/efficiency ratios include
resource productivity (e.g., sales per GHG) and
process eco-efficiency (e.g., production volume per
amount of GHG).
188.8.131.52 Intensity Ratio
Intensity ratios include both physical and economic intensity ratios and
express a reporting company’s GHG impact per unit of physical activity or
economic output. Intensity targets, which are discussed in Section 184.108.40.206.1, express the amount by
which a reporting company aims to reduce its intensity ratios (e.g., a goal
of reducing by a specified percentage the number of tonnes of CO2
emitted per unit of sales).
Examples of intensity ratios include product emission
intensity (e.g., tonnes of CO2 emissions
per electricity generated); service intensity (e.g.,
GHG emissions per function or per service); and
sales intensity (e.g., emissions per sales).
A percentage indicator represents a ratio between quantities measured in the
same units (i.e., the measurement units in the numerator are the same as
those in the denominator). For example, a reporting company may express (1)
current GHG emissions as a percentage of base-year emissions or (2) current
offsets applied to a specific emission source as a percentage of offsets
applied to the same emission source in a previous year.