Each reporting year, your organization should measure all the fuels and energy being consumed by your assets. By specifying the ownership and boundary of each asset, you can measure all the GHG types across Scope 1, 2, 3 after applying the correct allocation.
Get started with measuring emissions today register!
Greenhouse gas emissions are gases that trap heat in the Earth's atmosphere, leading to the greenhouse effect and contributing to climate change. Greenhouse gas emissions are produced by a variety of human activities, including burning fossil fuels (such as coal, oil, and gas) for energy, transportation, and industrial processes; deforestation and other land use changes; and agriculture and livestock practices.
These emissions are released into the atmosphere and remain there for decades or even centuries, trapping heat and causing the Earth's temperature to rise. This can lead to a wide range of impacts, including more frequent and severe heatwaves, droughts, storms, and flooding, as well as sea level rise, ocean acidification, and biodiversity loss.
Reducing greenhouse gas emissions is a key strategy for addressing climate change and mitigating its impacts. This can be achieved through a combination of measures, including increasing the use of renewable energy sources, improving energy efficiency, reducing waste and consumption, and implementing policies and regulations that encourage emissions reductions.
The most common greenhouse gases include carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), and fluorinated gases - and are normalized into a single metric called carbon dioxide equivalent, or CO2e.
GRI 305 Standard covers the following GHGs: Carbon dioxide (CO2), Methane (CH4), Nitrous oxide (N2O), Hydrofluorocarbons (HFCs), Perfluorocarbons (PFCs), Sulphur hexafluoride (SF6) and Nitrogen trifluoride (NF3)
The reporting organization shall report the following information: b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
Scope 1: GRI 305-1-b
See also Scope 2: GRI 305-2-c
See also Scope 3: GRI 305-3-b
Greenhouse gases: The seven greenhouse gases listed in the Kyoto Protocol—carbon dioxide (CO2); methane (CH4); nitrous oxide (N2O); hydrofluorocarbons (HFCs); nitrogen trifluoride (NF3); perfluorocarbons (PFCs) and sulphur hexafluoride (SF6).
IFRS S2 Appendix A – defined terms, ‘greenhouse gases’
Paragraph 29(a) requires an entity to disclose its absolute gross greenhouse gas emissions generated during the reporting period, expressed as metric tonnes of CO2 equivalent. To meet this requirement, the entity shall aggregate the seven constituent greenhouse gases into CO2 equivalent values.
CDP C4.2b - Provide details of any other climate-related targets, including methane reduction targets.
What is CO2e?
CO2e stands for carbon dioxide equivalent. It is a unit of measurement used to compare the emissions of different greenhouse gases based on their global warming potential relative to carbon dioxide. Using the CO2e concept allows for a more straightforward comparison between the emissions of different greenhouse gases, and facilitates the calculation of total greenhouse gas emissions from various sources, such as individuals, businesses, or countries.
The term CO2e is used to express the total amount of greenhouse gases that are released into the atmosphere as a single number, measured in terms of the equivalent amount of carbon dioxide that would have the same warming effect. For example, if one ton of methane (CH4) is emitted, it is considered to have a warming effect equivalent to 25 tons of CO2, and would be expressed as 25 tCO2e.
Since various gases contribute to climate change, the Global warming potential (GWP) is a measure of how much thermal radiation a greenhouse gas adds to the atmosphere would absorb over a given time frame. The GWP for CO2 is 1, but for other gases like CH4 and N2O, it depends on the how strongly the gas absorbs thermal radiation and how quickly it leaves the atmosphere, over a certain time period. Below are some of the major gasses and their GWPs for a 100-year time period.
Greenhouse gas (GHG)
| Global Warming Potentials (GWPs) of Gases | 100-Year GWP |
|---|---|
|
|
1 |
|
|
25 |
|
|
298 |
|
|
22,800 |
|
|
17,200 |
| Global Warming Potentials (GWPs) of Gases | 100-Year GWP |
|---|---|
| HFC-23 | 14,800 |
| HFC-32 | 675 |
| HFC-41 | 92 |
| HFC-125 | 3,500 |
| HFC-134 | 1,100 |
| HFC-134a | 1,430 |
| HFC-143 | 353 |
| HFC-143a | 4,470 |
| HFC-152 | 53 |
| HFC-152a | 124 |
| HFC-161 | 12 |
| HFC-227ea | 3,220 |
| HFC-236cb | 1,340 |
| HFC-236ea | 1,370 |
| HFC-236fa | 9,810 |
| HFC-245ca | 693 |
| HFC-245fa | 1,030 |
| HFC-365mfc | 794 |
| HFC-43-10mee | 1,640 |
| Global Warming Potentials (GWPs) of Gases | 100-Year GWP |
|---|---|
| CF4 | 7,390 |
| C2F6 | 12,200 |
| C3F8 | 8,830 |
| c-C4F8 | 10,300 |
| C4F10 | 8,860 |
| C5F12 | 9,160 |
| C6F14 | 9,300 |
| C10F18 | >7,500 |
The reporting organization shall report the following information:
- e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
- 2.2 When compiling the information specified in Disclosure 305-1, the reporting organization should:
- 2.2.1. apply emission factors and GWP rates consistently for the data disclosed;
- 2.2.2. use the GWP rates from the IPCC assessment reports based on a 100-year timeframe;
The organization can also use the latest GWP rates from the most recent IPCC assessment report.
Scope 1: GRI 305-1-e; 2.2.1; 2.2.2; and Guidance for Disclosure 305-1
See also Scope 2: GRI 305-2-e; 2.4.1; 2.4.2; and Guidance for Disclosure 305-2
See also Scope 3: GRI 305-3-f; 2.6.1; 2.6.2; and Guidance for Disclosure 305-3
[…] the entity shall disclose information to enable users of general purpose financial reports to understand which emission factors the entity uses in its measurement of its greenhouse gas emissions […]
If an entity uses direct measurement to measure its greenhouse gas emissions, the entity is required to convert the seven constituent greenhouse gases into a CO2 equivalent value using global warming potential values based on a 100-year time horizon, from the latest. Intergovernmental Panel on Climate Change assessment available at the reporting date. If an entity uses emission factors to estimate its greenhouse gas emissions, the entity shall use—as its basis for measuring its greenhouse gas emissions—the emission factors that best represent the entity’s activity […]
Refrigerants
| Global Warming Potentials (GWPs) for Blended Refrigerants (ASHRAE #) |
100-year GWP |
Blend Composition |
| R-401A | 16 | 53% HCFC-22 , 34% HCFC-124 , 13% HFC-152a |
| R-401B | 14 | 61% HCFC-22 , 28% HCFC-124 , 11% HFC-152a |
| R-401C | 19 | 33% HCFC-22 , 52% HCFC-124 , 15% HFC-152a |
| R-402A | 2,100 | 38% HCFC-22 , 6% HFC-125 , 2% propane |
| R-402B | 1,330 | 6% HCFC-22 , 38% HFC-125 , 2% propane |
| R-403B | 3,444 | 56% HCFC-22 , 39% PFC-218 , 5% propane |
| R-404A | 3,922 | 44% HFC-125 , 4% HFC-134a , 52% HFC 143a |
| R-406A | 0 | 55% HCFC-22 , 41% HCFC-142b , 4% isobutane |
| R-407A | 2,107 | 20% HFC-32 , 40% HFC-125 , 40% HFC-134a |
| R-407B | 2,804 | 10% HFC-32 , 70% HFC-125 , 20% HFC-134a |
| R-407C | 1,774 | 23% HFC-32 , 25% HFC-125 , 52% HFC-134a |
| R-407D | 1,627 | 15% HFC-32 , 15% HFC-125 , 70% HFC-134a |
| R-407E | 1,552 | 25% HFC-32 , 15% HFC-125 , 60% HFC-134a |
| R-408A | 2,301 | 47% HCFC-22 , 7% HFC-125 , 46% HFC 143a |
| R-409A | 0 | 60% HCFC-22 , 25% HCFC-124 , 15% HCFC-142b |
| R-410A | 2,088 | 50% HFC-32 , 50% HFC-125 |
| R-410B | 2,229 | 45% HFC-32 , 55% HFC-125 |
| Global Warming Potentials (GWPs) for Blended Refrigerants (ASHRAE #) |
100-year GWP |
Blend Composition |
| R-411A | 14 | 87.5% HCFC-22 , 11 HFC-152a , 1.5% propylene |
| R-411B | 4 | 94% HCFC-22 , 3% HFC-152a , 3% propylene |
| R-413A | 2,053 | 88% HFC-134a , 9% PFC-218 , 3% isobutane |
| R-414A | 0 | 51% HCFC-22 , 28.5% HCFC-124 , 16.5% HCFC-142b |
| R-414B | 0 | 5% HCFC-22 , 39% HCFC-124 , 9.5% HCFC-142b |
| R-417A | 3,143 | 46.6% HFC-125 , 5% HFC-134a , 3.4% butane |
| R-422A | 3,143 | 85.1% HFC-125 , 11.5% HFC-134a , 3.4% isobutane |
| R-422D | 2,729 | 65.1% HFC-125 , 31.5% HFC-134a , 3.4% isobutane |
| R-423A | 2,280 | 47.5% HFC-227ea , 52.5% HFC-134a |
| R-424A | 2,440 | 50.5% HFC-125, 47% HFC-134a, 2.5% butane/pentane |
| R-426A | 1,508 | 5.1% HFC-125, 93% HFC-134a, 1.9% butane/pentane |
| R-428A | 3,607 | 77.5% HFC-125 , 2% HFC-143a , 1.9% isobutane |
| R-434A | 3,245 | 63.2% HFC-125, 16% HFC-134a, 18% HFC-143a, 2.8% isobutane |
| Global Warming Potentials (GWPs) for Blended Refrigerants (ASHRAE #) |
100-year GWP |
Blend Composition |
| R-500 | 32 | 73.8% CFC-12 , 26.2% HFC-152a , 48.8% HCFC-22 |
| R-502 | 0 | 48.8% HCFC-22 , 51.2% CFC-115 |
| R-504 | 325 | 48.2% HFC-32 , 51.8% CFC-115 |
| R-507 | 3,985 | 5% HFC-125 , 5% HFC143a |
| R-508A | 13,214 | 39% HFC-23 , 61% PFC-116 |
| R-508B | 13,396 | 46% HFC-23 , 54% PFC-116 |
Also, check out our Sustainability 101 video here to learn more:
- Scope 1 includes emissions from the combustion of fuels by sources owned or controlled by the reporting company
| Activity | Scope and Category of Emissions |
|---|---|
| Lessor leases an asset | Scope 1 emissions for the lessor, scope 2 emissions for the reporting company |
- Scope 2 includes the emissions from the combustion of fuels to generate electricity, steam, heating, and cooling purchased and consumed by the reporting company.
| Activity | Scope and Category of Emissions |
|---|---|
| Lessee purchases asset for use over time for reporting company’s operations | Scope 2 emissions for the lessee/reporting company |
- Scope 3 includes upstream emissions of purchased fuels (mining coal, refining gasoline, transmission and distribution of natural gas), upstream emissions of purchased electricity (fuels consumed in generation of electricity such as steam, heat, and cooling), transmission and distribution losses (electricity generation consumed and lost in process), generation of purchased electricity that is sold to end users (electricity generation reported by utility company or energy retailer).
| Activity | Scope and Category of Emissions |
|---|---|
| Suppliers lease asset for their operations | Scope 3, Category 8: Upstream Leased assets |
| Companies that receive payments from lessees | Scope 3, Category 13: Downstream Leased assets |