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Scope 1, 2, and 3 Emissions

Categories used to classify greenhouse gas emissions across operations and value chains.

EcoAppraise context

Claims should clearly identify which scopes are included and excluded.

Related terms

GHG Protocol; Market-Based vs. Location-Based Emissions; Carbon Footprint; Greenhouse Gases (GHG)

Enforcement cases

ISSB issues targeted amendments to IFRS S2 to support implementation

ISSB publishes Exposure Draft proposing targeted amendments to IFRS S2 to ease application for companies

Letter to Industry – We are Updating Guideline B-15 for the Final CSSB Standards

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