温室气体排放报告手册（英）--毕马威免费下载

GHG emissions reporting Handbook Greenhouse Gas Protocol March 2023 ______ visit.kpmg.us/ESGreporting © 2023 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Contents Foreword ............................................................................................................... 1 About this publication ............................................................................................ 2 1. Executive summary ........................................................................................ 5 2. Foundational concepts ................................................................................. 10 3. Organizational boundary .............................................................................. 25 4. Operational boundary ................................................................................... 34 5. Emissions calculations ................................................................................. 45 6. Scope 1 emissions ....................................................................................... 52 7. Scope 2 emissions ....................................................................................... 57 8. Scope 3 emissions ....................................................................................... 72 9. Tracking emissions and setting targets ...................................................... 106 10. Offset credits .............................................................................................. 118 11. Reporting .................................................................................................... 136 Appendices A. Disclosures .........................