Direct GHG emissions from sources that are owned or controlled by the undertaking.
Indirect emissions refer to greenhouse gas (GHG) emissions that result from an entity's activities but occur at sources owned or controlled by another entity. These include both Scope 2 and Scope 3 GHG emissions.
Indirect emissions refer to the greenhouse gas emissions produced from the use of purchased electricity, steam, heat, or cooling by a company or organization.
The gases listed in Part 2 of Annex V of Regulation (EU) 2018/1999 include CO2, CH4, N2O, SF6, NF3, HFCs, and PFCs. These gases contribute to climate change and are regulated by the European Parliament and Council.
Scope 3 GHG emissions are all indirect emissions in a company's value chain, not included in scope 2. They include both upstream and downstream emissions and can be categorized further.
Emission reductions refer to a decrease in greenhouse gas emissions by a company or organization. This can be achieved through various means such as energy efficiency, decarbonization of suppliers, or changes in activities. Removals and avoided emissions are not considered as emission reductions.
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