Greenhouse Gas Emissions Strategy (OI8237)

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:

• Direct GHG emissions are emissions from sources that are owned or controlled by the reporting entity.
• Indirect GHG emissions are emissions that result from the activities of the reporting entity but that occur at sources owned or controlled by other entities.

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:

• Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards)
• Greenhouse Gas Protocol Calculators (https://ghgprotocol.org/calculation-tools)

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).