About the data
This metric is based on the Global Reporting Initiative (GRI) Standard Guidelines.
In 2018, the GRI G4 Sustainability Reporting Guidelines were superseded by the GRI Sustainability Reporting Standards (GRI standards). For this metric, the code G4-EN16-a is used in company reporting prior to 2018, and the new GRI 305-2 code used in reporting from 2018 onwards. The methodology for the former G4 standard for this metric can be found here.
In the context of the GRI Standards, the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems, including land, air, water and ecosystems.
GRI 305 addresses emissions into air, which are the discharge of substances from a source into the atmosphere. Types of emissions include: greenhouse gas (GHG), ozone-depleting substances (ODS), and nitrogen oxides (NOX) and sulfur oxides (SOX), among other significant air emissions.
GHG emissions are a major contributor to climate change and are governed by the United Nations (UN) ‘Framework Convention on Climate Change’ and the subsequent UN ‘Kyoto Protocol’. This Standard covers the following GHGs:
- Carbon dioxide (CO2)
- Methane (CH4)
- Nitrous oxide (N2O)
- Hydrofluorocarbons (HFCs)
- Perfluorocarbons (PFCs)
- Sulphur hexafluoride (SF6)
- Nitrogen trifluoride (NF3)
Some GHGs, including methane, are also air pollutants that have significant adverse impacts on ecosystems, air quality, agriculture, and human and animal health.
As a result, different national and international regulations and incentive systems, such as emissions trading, aim to control the volume and reward the reduction of GHG emissions.
The GHG Protocol has established a classification of GHG emissions called ‘Scope’: Scope 1, Scope 2 and Scope 3. The GHG emissions standard published by the International Organization for Standardization (ISO), ‘ISO 14064’, represents these classifications of Scope with the following terms:
- Direct GHG emissions (Scope 1): GHG emissions from sources that are owned or controlled by an organization
- Energy indirect GHG emissions (Scope 2): GHG emissions that result from the generation of purchased or acquired electricity, heating, cooling, and steam consumed by an organization
- Other indirect GHG emissions (Scope 3): Indirect GHG emissions not included in energy indirect (Scope 2) GHG emissions that occur outside of the organization, including both upstream and downstream emissions
Methodology
Instructions
To answer this metric question, you need to identify the Indirect GHG emissions (Scope 2) of the organization for a specific year.
Start by looking for PUBLICLY AVAILABLE documents that may contain this information, such as:
- Annual Report (with Non-Financial Data)
- ESG Report
- Impact Report
- Sustainability Report
- Climate Disclosure
Do NOT use the following reports:
- Form 10-K
- Annual Information Form (if it contains only financial data)
- Interim Report
- Quarterly Report
If the answer is not reported or found in appropriate documents, select the Unknown answer box.
Keywords and search terms for this metric:
- GHG
- Emissions
- GRI
- GRI Index
- 305-2
- EN16
- Scope 2
Answers & Calculations: Once you have found the answer, make sure the unit of measurement fits to the question on Wikirate. If any calculations or unit conversions are done, include these in the Comments field alongside the page number where you found the answer. Select the 'Unknown' answer box if the company has not published the data.
Units: Companies may report their GHG emissions in hundreds, thousands or millions of tonnes. Make sure you check the unit of measurement and enter the full number into the answer field.
E.g. If the company says '0.5 million tonnes CO2e' the answer should be entered on Wikirate as '500000 tonnes'