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MetricCorporate greenhouse gas accounting

Corporate GHG removals reported separately

Measurement answer

What this metric measures

Reports sequestration or removals separately from gross corporate emissions.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Corporate inventory reporting period
Aggregation
Aggregate only compatible, non-overlapping observations with the same organizational boundary, scope, consolidation method, gas, period and GWP basis.
Pillar
Environmental
Topic
Corporate greenhouse gas accounting
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Removals attributable to the reported organizational boundary and method, never netted into gross scopes.

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.

  • Measurement Authority

    GHG Protocol

    Source evidence
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    Fig. 9-1, page 72 | PDF p. 66, Chapter 9, reporting information bullets | PDF page 91, Appendix B, “Reporting GHG Removals”
    Open official framework source
  • Measurement Authority

    GHG Protocol

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    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Fig. 9-1, page 72
    Open official framework source
  • Measurement Authority

    GHG Protocol

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    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF p. 66, Chapter 9, reporting information bullets
    Open official framework source
  • Measurement Authority

    GHG Protocol

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    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 91, Appendix B, “Reporting GHG Removals”
    Open official framework source
  • Adopting Disclosure

    GRI 102: Climate Change 2025

    corporate-ghg-removals-reported-separately
    Publisher
    Global Reporting Initiative
    Edition
    GRI 102: Climate Change 2025; effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Disclosure 102-9-a, PDF page 35
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard v2.0

    biogenic-technological-removals
    Publisher
    Science Based Targets initiative
    Edition
    Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    C5.5; PDF page 29 | R37.2; PDF page 70
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Corporate inventory reporting period

Unit meaning: Each field uses its source-defined unit and retains the applicable organization, scope, gas, period, consolidation basis and method.

Table fields and units

  • Removal type
  • Quantity
  • Unit
  • Reservoir
  • Method
  • Period

Published dimensions

  • Removal type
  • Reservoir
  • Organizational unit
  • Period

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. Source occurrences are consolidated into corporate-ghg-removals-reported-separately while preserving organization, scope, named-gas, method, period and boundary distinctions.

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 30 August 2026

    GHG Protocol Corporate Inventory Suite

    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Locator
    Fig. 9-1, page 72 | PDF p. 66, Chapter 9, reporting information bullets | PDF page 91, Appendix B, “Reporting GHG Removals”

    Supports: The official GHG Protocol Corporate Inventory Suite source supports the identity, boundary and method basis of “Corporate GHG removals reported separately”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: GHG Protocol Corporate Inventory Suite, Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026.

  • Organizational and operational boundary
  • Consolidation approach and base year
  • Reporting period and recalculation policy
  • Included gases and GWP source
  • Data sources, methods, uncertainty and verification
  • Exclusions, offsets and removals treatment

Record-specific limitations

  • Combine only non-overlapping observations with compatible organizational boundaries, consolidation methods, periods, gases and GWP bases.
  • Gross emissions remain separate from removals, offsets, allowances and target-compliance trades.

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.