Biblioteca de métricas unificadas - GHG emissions - Scope 2
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Descripción
"Greenhouse gas emissions" are emissions in terms of tonnes of CO2 equivalent of carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), nitrogen trifluoride (NF3) and sulphur hexafluoride (SF6).
"Scope 2 carbon emissions"", namely emissions from the consumption of purchased electricity, steam, or other sources of energy generated upstream from the company that issues the underlying assets.
Scope 2 accounts for GHG emissions from the generation of purchased electricity consumed by the company. Purchased electricity is defined as electricity that is purchased or otherwise brought into the organizational boundary of the company. Scope 2 emissions physically occur at the facility where electricity is generated.
Fuentes
Greenhouse gas emissions
EU regulation 2018/842 , Article 3. Definitions. (1).
Scope 2 Greenhouse gas emissions
EU regulation 2016/1011 . Annex III. (1) (e) (ii).
GHG Protocol . Page 27
Ejemplos
The company operates an office building and relies on electricity supplied by an external utility company. The utility company generates electricity using a mix of energy sources, including coal, natura gas, and renewable energy. The emissions associated with the electricity generation, which represent 10000 t CO2eq per year, are considered Scope 2 emissions for the company.