Allocation: The process of assigning responsibility for GHG emissions from a specific generating unit or other system (e.g., vehicle, business unit corporation) among its various users of the product or service.
From: Scope 2 Guidance and Scope 3 Standard*
The Corporate Standard, Scope 2 Guidance and Scope 3 Standard include separate glossaries defining the key terms used in each standard and guidance. This appendix includes excerpts from each of the glossaries defining the terms relevant to our publication. These key terms often overlap and may not be described precisely the same in the Corporate Standard, Scope 2 Guidance and Scope 3 Standard. The standard or guidance that describes the term differently is indicated with an asterisk(*).
