Global Reporting Initiative+Indirect greenhouse gas (GHG) emissions (Scope 2), GRI 305-2 (formerly G4-EN16-a)+TOFAS+2013+Discussion

pg. 21, 43 e) ISO 14064 Greenhouse Gasses Accounting and

Verification Standard for the management of greenhouse

gas emissions and conducting accounting and verification

studies in compliance with Scope 1, Scope 2 and Scope

3 levels.