毕马威：2023温室气体排放报告手册（中译版）（174页）.pdf

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1、 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

2、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 em

3、issions and setting targets.106 10.Offset credits.118 11.Reporting.136 Appendices A.Disclosures.143 B.Example GHG emissions statement.151 C.KPMG comment letter to the GHG Protocol.159 Index of Q&As.162 Index of examples.167 KPMG resources.169 Acknowledgments.171 GHG emissions reporting 1 Foreword 20

4、23 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.GHG 101:The fundamentals The world of finance is expanding.

5、Beyond numbers and into nature.We increasingly find familiar concepts accounting,reporting with unfamiliar elements greenhouse gases,renewable energy.This merging of worlds has made one thing clear:nature isnt just for the scientists anymore;finance professionals are living in this ecosystem too.Cli

6、mate-related disclosure requirements are being finalized by the International Sustainability Standards Board,the European Financial Reporting Advisory Group and the SEC.These requirements are likely to shape the global climate reporting landscape.And although different in a number of ways,these fort