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.
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.
This metric is looking for reduction of greenhouse gas (GHG) emissions:
For WikiRate researchers:
Companies who align reports to GRI’s Sustainability Reporting Standards often include a GRI Content Index or Annex where GRI disclosures, with GRI codes, are listed.
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Use G4 codes, G3 codes or keywords to quickly find values, keeping in mind that some companies report on the metric using different terms, e.g. G4-EN19 or EN19, reduction in GHG emissions or greenhouse gas emissions
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Global Reporting Initiative compliance guidance for companies:
To calculate reductions in GHG emissions - G4-EN19-a:
Identify initiatives that have been implemented which have reduced the generation of GHG emissions. Initiatives may include but are not limited to:
Conversion and retrofitting of equipment
Changes in employee behavior
Organizations with many initiatives for reducing GHG emissions may prioritize reporting the initiatives that were implemented in the reporting period, and that have the potential to contribute significantly to reducing emissions. Initiatives and their reduction targets may be described in the DMA for the Emissions Aspect.
Organizations may choose to report reductions disaggregated by initiatives or groups of initiatives.
Report the GHG emissions reductions separately for direct (Scope 1), energy indirect (Scope 2), and other indirect (Scope 3) emissions. Reductions in emissions that result from reduced production capacity or outsourcing are not included in this Indicator.
Reductions from offsets should be reported separately from other reductions.
Organizations may choose to use either inventory or project method for accounting for emissions reductions. Inventory method compares emissions reductions to a base year while project method compares emissions reductions to a baseline. Further details on the inventory and project reduction accounting methods are available in the WRI and WBCSD 'GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard' and WRI and WBCSD 'GHG Protocol for Project Accounting'.
Organizations are expected to report standards, methodologies, and assumptions used to calculate and measure reduction of GHG emissions, with a reference to the calculation tools used. Organizations subject to different standards and methodologies should describe the approach to selecting them.
Reporting on this Indicator should include the following contextual information as a comment to the metric value:
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.
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