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MetricAvoided greenhouse gas emissions

Avoided emissions reported separately from Scope 1, Scope 2, and Scope 3 inventories

Measurement answer

What this metric measures

Estimated greenhouse gas emissions avoided outside the Scope 1, Scope 2, and Scope 3 inventories, disclosed separately from the organization's gross Scope 3 emissions.

Specification

Metric specification

Result format
Single value
Unit
GHG emissions avoided (e.g., metric tons CO2e) — source-defined reporting unit
Reporting basis
Reporting period covered by the separate avoided-emissions disclosure
Aggregation
Total estimated avoided emissions for the disclosed product, service, action, or comparison basis
Pillar
Environmental
Topic
Avoided greenhouse gas emissions
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Estimated emissions avoided outside the organization's Scope 1, Scope 2, and Scope 3 inventories; not included in or subtracted from the Scope 3 inventory

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    CDP Full Corporate Questionnaire 2026

    avoided-emissions-separate-disclosure
    Publisher
    CDP
    Edition
    Full Corporate Questionnaire and Reporting Guidance 2026 v1.3, revised 6 August 2026
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Q7.74.1, numeric field 1
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Source evidence
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    PDF page 109, section 9.5 Accounting for avoided emissions
    Open official framework source
  • Measurement Authority

    GHG Protocol

    b0ee660fb8ebcee8bce5
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 109, section 9.5 Accounting for avoided emissions
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    3eb857e1416b1cee56b2
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 106, emissions removals and avoided emissions paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    71aafe42e1d654439280
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 26, Measurement paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    a7482aea4faf00b11b41
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 16, paragraph preceding "Emissions metrics in the context of insurance-associated emissions"
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    a9bf9a602247e1e0974f
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 15, paragraph 4
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    c744fa6a482b4e4c1b8a
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 14, paragraph 5
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    ddafa3f6bbf395303f1a
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 23, Figure 4.1-1, Measurement
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    f435fd6b3935d5afba08
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 106, emissions removals and avoided emissions paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    c7c8d198-ae9f-4b5f-9269-b2e6ae425820
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF pages 75-76
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    ea90f7ff9ed789a43715
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 165, Avoided emissions and emission removals
    Open official framework source
  • Measurement Authority

    PCAF Standards

    4262c964-a6e9-4749-857c-ae39d182c4e4
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    First Version, December 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 42, AVOIDED EMISSIONS AND EMISSION REMOVALS
    Open official framework source
  • Measurement Authority

    PCAF Standards

    fdc4ee9b-c904-47c8-baa8-5059fa87b8d7
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    First Version, December 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 21, section 4.1, Table 4-1, Measurement
    Open official framework source

Value structure

Dimensions and units

Unit
GHG emissions avoided (e.g., metric tons CO2e) — source-defined reporting unit
Reporting basis
Reporting period covered by the separate avoided-emissions disclosure

Unit meaning: Values use GHG emissions avoided (e.g., metric tons CO2e) under the disclosed Scope 3 method, period and boundary.

Published dimensions

  • product, service, or action associated with the estimate
  • comparison basis or alternative where used to estimate avoided emissions

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report the source-defined result with its stated fields and method disclosures. Section 9.5 explicitly recognizes avoided emissions as an estimated emissions outcome that may arise from product use compared with alternatives and requires separate reporting rather than inclusion in or subtraction from the Scope 3 inventory. This supports a standalone, separately bounded estimated-emissions quantity. It does not match the shortlisted financed-avoided-emissions or energy-project avoided-emissions metrics because this source identity is cross-sector and anchored to separation from the corporate Scope 3 inventory.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 26 August 2026

    Corporate Value Chain (Scope 3) Accounting and Reporting Standard

    Publisher
    GHG Protocol
    Edition
    2011 publication
    Locator
    PDF page 109, section 9.5 Accounting for avoided emissions

    Supports: The official GHG Protocol source supports the identity, boundary and method basis of “Avoided emissions reported separately from Scope 1, Scope 2, and Scope 3 inventories”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication.

  • Report avoided emissions separately from Scope 1, Scope 2, and Scope 3 inventory emissions.
  • Identify the product-use comparison or alternative when that comparison is used as the basis for the avoided-emissions estimate.

Record-specific limitations

  • Avoided emissions are outside the Scope 1, Scope 2, and Scope 3 inventories.
  • Avoided emissions must not be incorporated into or subtracted from Scope 3 emissions.
  • The estimate depends on the stated comparison basis or alternative and is not a gross Scope 3 result.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.