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MetricRetired emissions allowances

GHG emissions represented in retired allowances

Measurement answer

What this metric measures

Reports the quantity of greenhouse gas emissions represented by retired allowances, separately from standard scope 1, scope 2, and scope 3 emissions.

Specification

Metric specification

Result format
Single value
Unit
tons CO2e — source-defined reporting unit
Reporting basis
Reporting period for which allowances are retired and disclosed
Aggregation
Total GHG emissions represented by retired allowances
Pillar
Environmental
Topic
Retired emissions allowances
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Retired allowances reported separately from standard scope 1, scope 2, and scope 3 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 Authority

    GHG Protocol

    Source evidence
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    Page 72, Section 8.2.3, Reporting options
    Open official framework source
  • Measurement Authority

    GHG Protocol

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    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 72, section 8.2.3, Reporting options | Page 72, Section 8.2.3, Reporting options
    Open official framework source

Value structure

Dimensions and units

Unit
tons CO2e — source-defined reporting unit
Reporting basis
Reporting period for which allowances are retired and disclosed

Unit meaning: Values use tons CO2e under the disclosed Scope 2 method, period and boundary.

Published dimensions

  • allowance retirement status

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. The source expressly requires a separately reported quantity in tons CO2e and establishes a distinct boundary outside the standard GHG inventory scopes. It is therefore a standalone reportable quantity rather than an inventory-emissions metric.

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

    GHG Protocol Scope 2 Guidance

    Publisher
    GHG Protocol
    Edition
    2015 publication
    Locator
    Page 72, Section 8.2.3, Reporting options

    Supports: The official GHG Protocol source supports the identity, boundary and method basis of “GHG emissions represented in retired allowances”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: GHG Protocol Scope 2 Guidance, 2015 publication.

  • Report the quantity of GHG emissions represented by retired allowances as a separate disclosure.
  • Do not report the quantity within standard scope 1, scope 2, or scope 3 emissions.

Record-specific limitations

  • This quantity is not a standard scope 1, scope 2, or scope 3 emissions result.
  • The disclosure represents GHG emissions associated with retired allowances and must not be added to the organizational scope emissions inventory.

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.