Equity Share Approach: Difference between revisions
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Latest revision as of 15:00, 31 May 2023
Definition
Equity Share Approach is a consolidation approach whereby a company accounts for GHG Emissions from operations according to its share of equity in the operation.
The equity share reflects economic interest, which is the extent of rights a company has to the risks and rewards flowing from an operation.
References
- GHG Protocol Scope 2 Guidance (2015)
