On the Radar — Greenhouse Gas Protocol Reporting Considerations (2024)

Published on: 17 Jan 2024

This publication briefly summarizes key issues related to the accounting for and reporting of greenhouse gas (GHG) emissions under the GHG Protocol, including (1) classifying GHG emissions into Scopes 1, 2 and 3; (2) defining the reporting company’s organizational boundary; and (3) setting GHG emission targets.

The On the Radar is available on the Deloitte Accounting Research Tool Web site.

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