Fossil fuel and industrial GHG emissions by accounting category
Measurement answer
What this metric measures
Reports fossil fuel and industrial GHG emissions disaggregated across Scope 1, Scope 2, and each individual Scope 3 category.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- reporting period
- Aggregation
- Reported separately for Scope 1, Scope 2, and each individual Scope 3 category
- Pillar
- Environmental
- Topic
- Greenhouse gas emissions
- Controlled domain
- Climate and greenhouse gases
- Entity type
- Metric
Reporting boundary
Organization's GHG inventory boundary for fossil fuel and industrial emissions
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 AuthoritySource evidence
GHG Protocol
- Publisher
- GHG Protocol
- Edition
- Version 1.1, published 30 June 2026; effective 1 January 2027
- Requirement
- Not Specified
- Relationship
- Defines Measurement
- Mapping outcome
- Direct Evidence
- Source locator
- page 111, Requirement 31, emissions by accounting category
- Measurement Authorityc3d4fa06a9e5d5791010
GHG Protocol
- Publisher
- GHG Protocol
- Edition
- Version 1.1, published 30 June 2026; effective 1 January 2027
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- page 111, Requirement 31, emissions by accounting category
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- reporting period
Unit meaning: Each field uses its source-defined unit and retains the applicable scope, category, land-sector method and boundary.
Table fields and units
- Accounting scope or Scope 3 category
- Fossil fuel and industrial GHG emissions
Published dimensions
- scope
- Scope 3 category
- gas
- organizational boundary
- uncertainty
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaReport the source-defined result with its stated fields and method disclosures. Requirement 31 expressly requires companies to report this emissions result by accounting category. It is a standalone dimensioned inventory disclosure, not a fuel-consumption metric or an agricultural land-use aggregate.
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 27 August 2026
Land Sector and Removals Standard
- Publisher
- GHG Protocol
- Edition
- Version 1.1, published 30 June 2026; effective 1 January 2027
- Locator
- page 111, Requirement 31, emissions by accounting category
Supports: The official GHG Protocol source supports the identity, boundary and method basis of “Fossil fuel and industrial GHG emissions by accounting category”.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Land Sector and Removals Standard, Version 1.1, published 30 June 2026; effective 1 January 2027.
- Disclose fossil fuel and industrial emissions separately for Scope 1, Scope 2, and each individual Scope 3 category.
- Identify the accounting categories used in the reported inventory.
Record-specific limitations
- The supplied evidence does not specify a reporting unit.
- The evidence requires accounting-category disaggregation but does not establish a combined total or netted result.
- This construct must remain separate from agricultural land-use emissions, land-use-change emissions, removals, avoided emissions, and GHG-credit-adjusted values.
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.