Scope 1 GHG emissions

Суть раскрытия

Disclosure 102-5 requires an organization to report its gross Scope 1 greenhouse gas emissions from sources included within its organizational boundary. The organizational boundary must be established using the equity-share, financial-control or operational-control approach and the selected approach must be applied consistently across Scope 1, Scope 2 and Scope 3. The organization should explain why it selected the approach.

The gross Scope 1 total must be reported in metric tons of CO₂ equivalent and must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. The organization must provide a breakdown of each gas both in physical metric tons and in metric tons of CO₂ equivalent.

Biogenic non-CO₂ emissions, such as CH₄ and N₂O from biomass combustion or biodegradation, must be included within gross Scope 1 emissions. Biogenic CO₂ from biomass combustion or biodegradation must be reported separately in metric tons of CO₂ and must not be included in the gross Scope 1 total.

GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 1 emissions. However, Scope 1 emissions generated during GHG removal activities remain part of the gross Scope 1 inventory. Information on removals and carbon credits is reported under the relevant separate disclosures.

The organization must use 100-year global warming potential values from the latest IPCC assessment report. Where historical periods were calculated using different IPCC GWP values, it should identify the values used in each period.

The organization must report the base year and explain why it was selected. It must provide separate base-year figures for gross Scope 1 emissions in metric tons of CO₂ equivalent and biogenic CO₂ emissions in metric tons of CO₂. Where base-year emissions have been recalculated, it must explain the trigger and report the previously disclosed figures. Structural changes, methodology changes, improved data or factors, and significant errors can trigger a recalculation.

The organization must report the standards, methodologies, assumptions and calculation tools used and identify the sources of its emission factors. It should explain why these methods and factors were selected and distinguish direct measurements from calculations and estimates.

The reported organizational perimeter should reconcile to the entities included in financial reporting. Differences between financial and sustainability reporting entities should be explained under Disclosure 2-2, and emissions from additional associates, joint ventures or unconsolidated subsidiaries included in sustainability reporting should be reported separately.

To support comparability, the organization should present gross Scope 1 emissions, the gas-by-gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally break down Scope 1 emissions by business unit or facility, country, source type and activity type.

Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 1 inventory.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.