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Equity share approach

Equity share approach attributes greenhouse gas emissions to an organization according to its share of economic interest in operations. Applying Equity share approach requires a stated emissions scope, inventory boundary, baseline, energy system, and assessment horizon. Those choices determine how Equity share approach can be compared or acted upon.

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Method
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In simple terms

In practical use, Equity share approach attributes greenhouse gas emissions to an organization according to its share of economic interest in operations. For Equity share approach, the selected inputs, ordered steps, decision rule, assumptions, and limitations form part of the result within a declared emissions scope, inventory boundary, baseline, energy system, and assessment horizon. Equity share approach connects with Carbon accounting and Climate change; each can affect its application without sharing its definition. The candidate link between Equity share approach and Electrification remains a separate expansion question supported here by Greenhouse Gas Protocol.

Why it matters

Equity share approach matters because decisions about it determine which emissions enter an inventory, which transition option appears credible, and how progress is compared over time. A defensible use of Equity share approach therefore exposes its boundary, method, evidence, responsible actor, and uncertainty before a conclusion is accepted. That discipline keeps Carbon accounting and Climate change from being treated as proof of Equity share approach when their criteria, scope, or results differ.

Example

An emissions and energy team evaluates Equity share approach for a defined decision and records the relevant emissions scope, inventory boundary, baseline, energy system, and assessment horizon. For Equity share approach, the team uses cited material from Greenhouse Gas Protocol to structure the analysis and follow its ordered steps, documenting the period, data, assumptions, and comparison with Carbon accounting. It treats Climate change and Electrification as separate questions rather than proxies for Equity share approach.

How it differs

Carbon accounting

Equity share approach is a method; Carbon accounting has a different function. Evidence for Carbon accounting does not establish Equity share approach unless both sets of applicable criteria are met.

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