This Roadmap consolidates and simplifies the concepts in the Greenhouse Gas (GHG) Protocol, a set of standards and related guidance that provides for (1) mandatory reporting of Scope 1 emissions (i.e., direct GHG emissions from sources within the reporting company’s organizational boundary); (2) mandatory reporting of Scope 2 emissions (i.e., indirect GHG emissions from the generation of purchased or acquired electricity, steam, heat, or cooling that is consumed by operations within the reporting company’s organizational boundary); and (3) an election to report, in the manner prescribed, Scope 3 emissions (i.e., indirect GHG emissions other than those classified in Scope 2, which occur in the upstream and downstream activities of the reporting company’s value chain).

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