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Developed as an international accounting standard by the GreenhouseGasProtocol, emissions are separated into three categories: Scope 1: Direct emissions Emissions from company-owned facilities, functions, and resources. To understand the progress that’s been made, it’s important to know how emissions are classified.
According to Wyatt, who now acts as Senior Counsel at Persefoni, new mandatory climate disclosure rules are “essentially consistent” in requiring Scope 3 reporting through the GreenhouseGasProtocol, the standard-setter for measuring and managing GHG emissions.“
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