Amount of greenhouse gases (GHG) emitted as a result of the organization's operations during the reporting period.
Amount of greenhouse gases (GHG) emitted as a result of the organization's operations during the reporting period.
Organizations should footnote all assumptions used, including detailed information on their calculation methodology and source of data. See usage guidance for further information.
This metric is intended to capture the total amount of greenhouse gases emitted during the reporting period. To disaggregate by scope (that is, source) of greenhouse gas emissions, organizations are encouraged to report Greenhouse Gas Emissions Scopes (OI5732), which allows for disaggregation by GHG Protocol Scopes 1–3. For tools that may be helpful in calculating this and related metrics, see GHG Protocol Calculators (https://ghgprotocol.org/calculation-tools).
Organizations can also report Greenhouse Gas Emissions Strategy (OI8237). This metric should include emissions from both direct and indirect sources.
In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.
This metric has 2 related submetrics.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).