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Greenhouse Gas Emissions

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Metrics for measuring, reporting, and reducing greenhouse gas emissions across all scopes, including absolute values, intensities, and reduction progress.

notation	`01`
scopeNote	IFRS S2 paras 29–36; ESRS E1; GRI 305; GHG Protocol Corporate Standard.

Narrower (down) (10)

Code	Label	Definition	Unit	Aggregation	Better
`01.01`	Scope 1 GHG Emissions	Absolute GHG emissions from sources owned or controlled by the reporting entity, in tonnes CO2 equivalent.	t	Sum	Lower
`01.02`	Scope 2 GHG Emissions	Indirect GHG emissions from purchased electricity, steam, heating, and cooling consumed by the reporting entity, in tonnes CO2 equivalent.	t	Sum	Lower
`01.03`	Scope 3 Upstream Emissions	Indirect GHG emissions occurring in the upstream value chain including purchased goods, transportation, and business travel, in tonnes CO2 equivalent.	t	Sum	Lower
`01.04`	Scope 3 Downstream Emissions	Indirect GHG emissions occurring in the downstream value chain including product use, end-of-life treatment, and distribution, in tonnes CO2 equivalent.	t	Sum	Lower
`01.05`	Total GHG Emissions	Sum of Scope 1, Scope 2, and Scope 3 greenhouse gas emissions, in tonnes CO2 equivalent.	t	Sum	Lower
`01.06`	GHG Emissions Intensity	Greenhouse gas emissions per unit of economic output or physical activity, expressed as kg CO2e per unit of measure.	kg	Weighted average	Lower
`01.07`	Product Carbon Footprint	Total lifecycle greenhouse gas emissions attributable to a single product unit, from raw material extraction through end-of-life, in kg CO2 equivalent.	kg	Weighted average	Lower
`01.08`	Biogenic Emissions	CO2 emissions from the combustion or biodegradation of biomass, reported separately from fossil-fuel emissions, in tonnes CO2.	t	Sum	Lower
`01.09`	GHG Reduction Target Progress	Percentage of committed GHG reduction target achieved, measured against a declared baseline year.	`P1`	Latest	Higher
`01.10`	Methane Emissions	Mass of methane emitted over the reporting period, in tonnes of CH4 rather than CO2 equivalent. A disaggregation of scope 1 emissions by gas, not an addition to the scope 1 total.	t	Sum	Lower

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