1 A B C D E F G H I J K L M N O P Q R S T U V W

scenario analysis

A process for identifying and assessing a potential range of outcomes of future events under conditions of uncertainty.

 

 

IFRS S1

 

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Scope 2 greenhouse gas emissions

Indirect greenhouse gas emissions from the generation of purchased or acquired electricity, steam, heating or cooling consumed by an entity.

Purchased and acquired electricity is electricity that is purchased or otherwise brought into an entity’s boundary. Scope 2 greenhouse gas emissions physically occur at the facility where electricity is generated.

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Scope 3 categories

Scope 3 greenhouse gas emissions are categorised into these

15 categories—as described in the Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011):

  1. purchased goods and services;
  2. capital goods;
  3. fuel- and energy-related activities not included in Scope 1 greenhouse gas emissions or Scope 2 greenhouse gas emissions;
  4. upstream transportation and distribution;
  5. waste generated in operations;
  6. business travel;
  7. employee commuting;
  8. upstream leased assets;
  9. downstream transportation and distribution;
  10. processing of sold products;
  11. use of sold products;
  12. end-of-life treatment of sold products;
  13. downstream leased assets;
  14. franchises; and
  15. investments.
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Scope 3 greenhouse gas emissions

Indirect greenhouse gas emissions (not included in Scope 2 greenhouse gas emissions) that occur in the value chain of an entity, including both upstream and downstream emissions. Scope 3 greenhouse gas emissions include the Scope 3 categories in the Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011).

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