CARBON-ACCOUNTING-STANDARD

Carbon Accounting Standard GHG Protocol Scopes 1-3.

Définition

Carbon Accounting Standards principaux : (1) GHG Protocol Corporate Standard 2004 : framework de reference pour calcul corporate GHG inventory (Scope 1 + Scope 2 + Scope 3), audience corporations all sectors, ~92% Fortune 500 utilise GHG Protocol. (2) GHG Protocol Scope 3 Standard 2011 : guidance detaillee 15 Scope 3 categories (purchased goods + services, capital goods, fuel + energy upstream, transportation + distribution upstream, waste, business travel, employee commuting, leased assets upstream, transportation + distribution downstream, processing of sold products, use of sold products, end-of-life of sold products, leased assets downstream, franchises, investments). (3) ISO 14064-1:2018 : ISO equivalent corporate GHG inventory, complementaire GHG Protocol. (4) ISO 14067:2018 : Carbon Footprint of Products. (5) PAS 2050 : product carbon footprint UK standard. (6) PCAF : financial industry Scope 3 financed emissions. (7) Sector-specific guidances : agriculture (Land Sector Removals Guidance), oil + gas, transport. Adoption : ~80% large enterprises 2024 publish GHG Scope 1+2 disclosures, ~50% Scope 3 (mandatory CSRD EU 2025+).

Origine

GHG Protocol founded 1998 by WRI + WBCSD partnership ; Corporate Standard publie 2001 + revise 2004 ; Scope 3 Standard 2011 ; ISO 14064 publie 2006 + revise 2018 ; PCAF financial standard 2020.

Exemple en contexte

Apple Inc. publie son Annual Environmental Progress Report basee GHG Protocol Corporate Standard + Scope 3 Standard : Scope 1 (~0.05M tonnes CO2e direct, mostly buildings), Scope 2 (~0.05M tCO2e electricity, 100% renewable now), Scope 3 (~22M tCO2e supply chain + product use), commitment carbon neutral 2030.

Termes liés

• GHG Protocol Scope 3 — standard detail.