GHG emissions intensity

Kern der Offenlegung

Disclosure 102-8 requires an organization to report one or more greenhouse gas emissions intensity ratios. For each ratio, the organization must report the gross GHG emissions in metric tons of CO₂ equivalent used as the numerator, the numerical organization-specific metric used as the denominator, the calculated intensity ratio and the Scope or Scopes included.

GHG emissions intensity is not normally a percentage. It expresses gross GHG emissions per unit of activity, output or another organization-specific metric, such as tCO₂e per tonne of product, kgCO₂e per litre, tCO₂e per FTE, tCO₂e per square metre or tCO₂e per monetary unit of revenue or sales.

The gross GHG emissions numerator should reconcile to the applicable gross Scope 1, Scope 2 or Scope 3 emissions reported under Disclosures 102-5, 102-6 and 102-7. Where Scope 2 is included, the organization should identify whether the numerator uses the location-based or market-based method. Where Scope 3 is included, it should identify the relevant category or category boundary.

The organization should use the same organizational boundary and reporting period for both the numerator and denominator. A facility-level or business-unit ratio can be reported as an additional breakdown, but it should not be presented as an organization-wide ratio.

The denominator should be relevant to the organization’s industry or activity and aligned with current industry standards. Possible denominators include units of product, production volume, floor space, FTE employees and monetary units such as revenue or sales. The numerical denominator value and its unit should be reported so that the ratio can be recalculated.

The organization can report intensity ratios separately for Scope 1, Scope 2 and Scope 3 or report a combined Scope 1 and Scope 2 ratio. A single combined Scope 1, Scope 2 and Scope 3 ratio is not the presentation specifically recommended by the Guidance and should be clearly identified as an additional organization-specific metric if used.

The organization should state whether biogenic CO₂ emissions are included in the numerator of each ratio.

Where it improves transparency or comparability, the organization should provide additional intensity breakdowns by business unit or facility, country, GHG emissions source, type of activity or Scope 3 category.

Changes in intensity should be explained by distinguishing changes in gross emissions from changes in the denominator, business mix, organizational boundary, acquisitions, disposals or calculation methodology. A decrease in intensity does not necessarily indicate a decrease in absolute GHG emissions.

Each disclosed ratio should therefore show:

gross GHG emissions in tCO₂e;

Scope or Scopes included;

numerical organization-specific denominator and unit;

calculation formula;

intensity ratio and unit;

organizational boundary and reporting period;

biogenic CO₂ treatment.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.