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This metric is based on the Global Reporting Initiative (GRI) G4 Guidelines. It covers one of the reporting requirements of the Indicator G4-EN19 – 'Reduction of greenhouse gas (GHG) emissions', wherein the company is encouraged to report the amount of GHG emissions reductions achieved as a direct result of initiatives to reduce emissions, in metric tons of CO2 equivalent.
Additional reporting requirements of the Indicator include:
(G4-EN19-b) Report gases included in the calculation (whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all).
(G4-EN19-c) Report the chosen base year or baseline and the rationale for choosing it.
(G4-EN19-d) Report standards, methodologies, and assumptions used.
(G4-EN19-e) Report whether the reductions in GHG emissions occurred in direct (Scope 1), energy indirect (Scope 2), other indirect (Scope 3) emissions.
GHG emissions are a major contributor to climate change and are governed by the UN ‘United Nations Framework Convention on Climate Change’ (100) and the subsequent UN ‘Kyoto Protocol’. As a result, different national and international regulations and incentive systems (such as tradable emission permits) aim to control the volume, and reward the reduction of GHG emissions. This Indicator may be used in combination with Indicators G4-EN15, G4-EN16 and G4-EN17 to monitor the reduction of GHG emissions with reference to the organization’s targets, or to regulations and trading systems at international or national levels.
(G4-EN19-b) Report gases included in the calculation (whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all).
(G4-EN19-c) Report the chosen base year or baseline and the rationale for choosing it.
(G4-EN19-d) Report standards, methodologies, and assumptions used.
(G4-EN19-e) Report whether the reductions in GHG emissions occurred in direct (Scope 1), energy indirect (Scope 2), other indirect (Scope 3) emissions.