The Corporate Standard takes a bottom-up approach to calculating GHG emissions, under which GHG emissions are calculated at individual sources or facilities and subsequently accumulated up to the corporate level. This approach allows for reporting at specific geographic levels (e.g., the country level). Further, the bottom-up approach can be used to calculate GHG reductions and is beneficial when corporate GHG targets are monitored. The bottom-up approach also aids in the understanding and management of (1) activities at specific locations and (2) specific activities.
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