WRI：公司会计和报告标准（英文版）（116页）.pdf

1、A Corporate Accounting and Reporting StandardR E V I S E D E D I T I O NThe Greenhouse Gas Protocol 390 370 350 330 310 290 270 ppm100015002000 Year:WORLDRESOURCESINSTITUTEGHG Protocol Initiative TeamJanet RanganathanWorld Resources Institute Laurent CorbierWorld Business Council for Sustainable Dev

2、elopment Pankaj BhatiaWorld Resources InstituteSimon SchmitzWorld Business Council for Sustainable Development Peter GageWorld Resources InstituteKjell OrenWorld Business Council for Sustainable Development Revision Working GroupBrian Dawson&Matt SpannagleAustralian Greenhouse OfficeMike McMahonBPPi

3、erre BoileauEnvironment CanadaRob FrederickFord Motor Company Bruno VanderborghtHolcimFraser ThomsonInternational Aluminum InstituteKoichi KitamuraKansai Electric Power CompanyChi Mun Woo&Naseem PankhidaKPMGReid MinerNational Council for Air and Stream ImprovementLaurent SegalenPricewaterhouseCooper

4、s Jasper KochShell Global Solutions International B.V.Somnath BhattacharjeeThe Energy Research InstituteCynthia CummisUS Environmental Protection AgencyClare BreidenichUNFCCCRebecca EatonWorld Wildlife FundCore AdvisorsMichael GillenwaterIndependent ExpertMelanie EddisKPMGMarie MarachePricewaterhous

5、eCoopersRoberto AcostaUNFCCCVincent CamobrecoUS Environmental Protection AgencyElizabeth CookWorld Resources Institute2610162434404858626874868890929596103104Table of ContentsGUIDANCESTANDARDGUIDANCESTANDARDGUIDANCESTANDARDGUIDANCESTANDARDGUIDANCESTANDARDGUIDANCEGUIDANCEGUIDANCEGUIDANCEGUIDANCEGUIDA

6、NCEGUIDANCEGUIDANCESTANDARDIntroductionThe Greenhouse Gas Protocol InitiativeChapter 1GHG Accounting and Reporting PrinciplesChapter 2Business Goals and Inventory DesignChapter 3Setting Organizational BoundariesChapter 4 Setting Operational BoundariesChapter 5Tracking Emissions Over TimeChapter 6 Id