GHG impacts of implemented actions outside the inventory boundary
Measurement answer
What this metric measures
Separately reports estimated negative GHG impacts outside the company inventory boundary that may result from implemented actions, using project or intervention accounting.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- GHG reporting period in which the implemented action and its estimated impacts are reported
- Aggregation
- Reported separately for each implemented action or action group; no aggregation method is prescribed.
- Pillar
- Environmental
- Topic
- Climate change
- Controlled domain
- Climate and greenhouse gases
- Entity type
- Metric
Reporting boundary
Estimated negative GHG impacts occurring outside the company's GHG inventory boundary that result from implemented actions with potentially significant negative impacts.
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 96, section 16.3, paragraph beginning 'Companies should use the results'
- Measurement Authority1092418d6201cd6cfa60
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 96, section 16.3, paragraph beginning 'Companies should use the results'
- Measurement Authority13429c08-5f4b-41e2-949e-9fcbe5c2d8c9
GHG Protocol
- Publisher
- GHG Protocol
- Edition
- Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
- Requirement
- Not Specified
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- page 63
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- GHG reporting period in which the implemented action and its estimated impacts are reported
Unit meaning: Each field uses its source-defined unit and retains the applicable scope, category, land-sector method and boundary.
Table fields and units
- Implemented action or action group
- Description of potential negative GHG impact outside the inventory boundary
- Affected location or system
- Estimated GHG impact
- Unit of estimated GHG impact (as reported)
- Project or intervention accounting approach
- Spatial and inventory-boundary relationship
- Assumptions, data sources, uncertainty, and traceability
- Reporting period
Published dimensions
- implemented action or action group
- impact location or affected system
- spatial boundary
- GHG impact estimation approach
- traceability level
- 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. The source directs companies to estimate and separately report an outcome for implemented actions with potentially significant negative impacts beyond the inventory boundary. This is a distinct, reportable outside-inventory impact disclosure, but the source does not prescribe a universal unit or calculation formula; it is therefore published as a structured table with field-level unit reporting and required method disclosures.
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 96, section 16.3, paragraph beginning 'Companies should use the results'
Supports: The official GHG Protocol source supports the identity, boundary and method basis of “GHG impacts of implemented actions outside the inventory boundary”.
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.
- Description of the implemented action and the basis for identifying potentially significant negative impacts outside the inventory boundary.
- Project or intervention accounting approach used to estimate the impacts.
- Boundary, affected location or system, assumptions, data sources, uncertainty, and traceability of the estimate.
- Separate presentation from the company's GHG inventory results.
Record-specific limitations
- Only applies where an implemented action may cause potentially significant negative GHG impacts beyond the inventory boundary.
- The source does not prescribe a common unit, calculation formula, significance threshold, or aggregation method.
- Results are outside-inventory impacts and must be reported separately from the physical GHG 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.