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MetricGHG target tracking

GHG-credit-adjusted target values

Measurement answer

What this metric measures

Reports emissions or removals adjusted for issued greenhouse gas credits solely for target tracking, by scope, category and credit treatment.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting period used for the Land Sector and Removals inventory
Aggregation
Aggregate only compatible, non-overlapping observations with the same boundary, scope, category, unit and source-defined method.
Pillar
Environmental
Topic
GHG target tracking
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Target-tracking values reported separately from and outside the physical GHG inventory; credit adjustments do not alter, change or reduce the physical GHG 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.

  • Measurement Authority

    GHG Protocol

    Source evidence
    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
    p.106, Reporting requirements for companies using inventory to track target progress, bullet 2 | Page 105, Section 18.2.1, Requirement 30, “Emissions and removals adjusted for issued GHG credits”
    Open official framework source
  • Measurement Authority

    GHG Protocol

    0351121a1d1c05a52636
    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 105, Section 18.2.1, Requirement 30, “Emissions and removals adjusted for issued GHG credits”
    Open official framework source
  • Measurement Authority

    GHG Protocol

    1094b3135f88a6569040
    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 105, Section 18.2.1, Requirement 30, “Emissions and removals adjusted for issued GHG credits”
    Open official framework source
  • Measurement Authority

    GHG Protocol

    28ad064dc2d0aa2a9900
    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 105, Section 18.2.1, Requirement 30, “Emissions and removals adjusted for issued GHG credits”
    Open official framework source
  • Measurement Authority

    GHG Protocol

    38561255effaa7b7d3bf
    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
    p.106, Reporting requirements for companies using inventory to track target progress, bullet 2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    78f2bf857577c3e2af57
    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 105, Section 18.2.1, Requirement 30, “Emissions and removals adjusted for issued GHG credits”
    Open official framework source
  • Measurement Authority

    GHG Protocol

    7e0de84d35c3a5254ed4
    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 105, Section 18.2.1, Requirement 30, “Emissions and removals adjusted for issued GHG credits”
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting period used for the Land Sector and Removals inventory

Unit meaning: Each field uses its source-defined unit and retains the applicable scope, category, land-sector method and boundary.

Table fields and units

  • Target
  • Scope/category
  • Result type
  • Unadjusted value
  • Credit adjustment
  • Adjusted value

Published dimensions

  • Scope
  • Scope 3 category
  • Result type
  • Credit status
  • Target

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 the ghg-credit-adjusted-target-values structured result while preserving required dimensions and accounting boundaries.

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
    p.106, Reporting requirements for companies using inventory to track target progress, bullet 2 | Page 105, Section 18.2.1, Requirement 30, “Emissions and removals adjusted for issued GHG credits”

    Supports: The official GHG Protocol source supports the identity, boundary and method basis of “GHG-credit-adjusted target values”.

    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.

  • Unadjusted value
  • Adjustment
  • Credit status
  • Target
  • Scope/category

Record-specific limitations

  • This target-only result cannot replace physical emissions or removals.
  • Issued, retired and externally used credits remain identified.

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.