Indicates whether the organization implements a strategy to reduce greenhouse gas (GHG) emissions.
Organizations should footnote the details of the strategy, the type and scope of emissions on which the strategy focuses, and how the strategy is being implemented, including specific reduction targets. See usage guidance for further information.
This metric is intended to capture whether or not an organization has a greenhouse gas emissions strategy and to provide, in footnotes, detailed information on that strategy. It does not, however, evaluate the success with which that strategy is implemented.
The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions. The GHG Protocol defines direct and indirect emissions as follows:
The GHG Protocol further categorizes these direct and indirect emissions into three broad scopes. For more information on the GHG Protocol, organizations should refer to the following:
Organizations reporting this metric should also consider reporting against Greenhouse Gas Emissions: Total (OI1479), Greenhouse Gas Emissions: Direct (OI4112), and Greenhouse Gas Emissions: Indirect (OI9604).
June 2022 - IRIS v5.3 Released (current version)
Immaterial change. Minor revision to usage guidance for clarity.
January 2020 - IRIS v5.1 Released
No change.
May 2019 - IRIS v5.0 Released
No change.
March 2016 - IRIS v4.0 Released
New metric. Greenhouse Gas Emissions Strategy (OI8237) was developed via the IRIS Taxonomy Group.
IRIS Metrics Work Better in Sets
To use IRIS metrics—and the resulting data—to understand impact performance, IRIS metrics should be used and analyzed in generally accepted sets and according to well-defined objectives. IRIS+ gives you access to generally accepted Core Metrics Sets aligned to common Impact Themes and Sustainable Development Goals (SDGs).