Emissions | Introduction

Here you will find what to disclose in relation to this Aspect. DMA and Indicators are expected to be disclosed in the report if the organization’s impacts related to this Aspect are considered material.

Use the tabs above to get the information needed to disclose the DMA and Indicators for this Aspect.

In the Guidelines, the Emissions Aspect includes Indicators on greenhouse gas (GHG) emissions as well as ozone-depleting substances, NOx, SOx, and other significant air emissions.

Reporting of GHG emissions is based on the reporting requirements of the WRI and WBCSD ‘GHG Protocol Corporate Accounting and Reporting Standard’ (GHG Protocol).

The GHG Protocol includes a classification of GHG emissions called ‘Scope’ – Scope 1, Scope 2 and Scope 3.

Scope is a classification of the operational boundaries where GHG emissions occur. Scope classifies whether GHG emissions are created by the organization itself, or are created by other related organizations, for example, electricity suppliers or haulage companies, as follows:
  • Direct (Scope 1) emissions from operations that are owned or controlled by the organization
  • Energy Indirect (Scope 2) emissions result from the generation of purchased or acquired electricity, heating, cooling, and steam consumed within the organization
  • Other Indirect (Scope 3) emissions are all indirect emissions (not included in Scope 2) that occur outside of the organization, including both upstream and downstream emissions

Scopes 1, 2, and 3 of the GHG Protocol align with ISO 14064 definitions and the GRI Indicators as follows:
  • Scope 1 = direct GHG emissions (GRI Indicator G4-EN15)
  • Scope 2 = energy indirect GHG emissions (GRI Indicator G4-EN16)
  • Scope 3 = other indirect GHG emissions (GRI Indicator G4-EN17)

The GHG Protocol prescribes reporting direct (Scope 1) emissions and energy indirect (Scope 2) emissions. Reporting other indirect (Scope 3) emissions is optional. The WRI and WBCSD 'GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard' prescribes reporting other indirect (Scope 3) emissions.


Emissions | Boundary

Aspect Boundary refers to the description of where impacts occur for each material Aspect. In setting the Aspect Boundaries, an organization should consider impacts within and outside of the organization. Aspect Boundaries vary based on the Aspects reported.

The Boundaries of material Aspects are to be disclosed under G4-20 and G4-21. The explanation on how to define the Boundaries of a material Aspect is presented in the Guidance for G4-18, Step 1, item 1.2 Determining Boundaries for Relevant Topics. For a quick overview of the content, click here.

Emissions | Management Approach

The DMA (Disclosures on Management Approach) is intended to give the organization an opportunity to explain how the economic, environmental and social impacts related to material Aspects are managed.
The Guidance for DMA is divided in two types: Generic and Aspect-specific Guidance. When reporting management approach, organizations start by addressing the Generic DMA Guidance. If Aspect-specific Guidance is available, organizations then use it to report their management approach for that Aspect in more detail.
DMA provides narrative information on how an organization identifies, analyzes, and responds to its actual and potential material economic, environmental and social impacts. DMA also provides context for the performance reported by Indicators.
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Generic Guidance for G4-DMA-a.


Generic Guidance for G4-DMA-b.


Generic Guidance for G4-DMA-c.

Emissions | Indicators

The Indicators under this Aspect are presented below. By clicking on a blue Indicator icon or 'More details' link you can access the full details and Guidance for an Indicator.
Direct greenhouse gas (GHG) emissions (Scope 1)
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Energy indirect greenhouse gas (GHG) emissions (Scope 2)
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Other indirect greenhouse gas (GHG) emissions (Scope 3)
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Greenhouse gas (GHG) emissions intensity
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Reduction of greenhouse gas (GHG) emissions
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Emissions of ozone-depleting substances (ODS)
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​​NOx, SOx, and other significant air emissions
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