GHG emissions (Scope 1, 2, 3 and total)
Unit
Indicator
Metric type
Framework alignment notes
ESRS E1-6 The undertaking shall disclose in metric tonnes of CO2eq its:
(a) gross Scope 1 GHG emissions;
(b) gross Scope 2 GHG emissions;
(c) gross Scope 3 GHG emissions; and
(d) total GHG emissions.
GBF Target 8
TNFD refers to ISSB’s IFRS-S2 Climate-related Disclosures Standard (GHG emissions as climate change driver)
Target example
[Company name] commits to reduce [Scope 1, 2, 3, or total] emissions by [target amount, in absolute metric tonnes of CO2eq, or percentage] by [target year] compared to a [baseline year] baseline.
Target source: WBCSD target template
Sector
Value chain stage
Raw Materials
Manufacturing
Metric assessment
Relevance: High
Feasibility: High