碳 Chapter 3 — setting organizational boundaries: equity share and control
For corporate reporting, two distinct approaches can be used to consolidate GHG emissions: the equity share and the control approaches. Companies shall account for and report their consolidated GHG data according to either the equity share or control approach. Under the equity share approach, a company accounts for GHG emissions from operations according to its share of equity in the operation. Under the control approach, a company accounts for 100 percent of the GHG emissions from operations over which it has control, choosing between the operational control or financial control criteria. — Reference: GHG Protocol Corporate Standard, chapter 3.
企业报告可采用两种不同的温室气体排放合并方法：股权比例法与控制权法。企业须按股权比例法或控制权法核算并报告其合并温室气体数据。股权比例法下，企业按其在运营中所占股权份额核算排放；控制权法下，企业对拥有控制权的运营核算 100% 的排放，并在运营控制或财务控制标准之间择一——依据 GHG Protocol 企业准则第 3 章。
碳 Chapter 4 — operational boundaries: Scope 1, Scope 2 and Scope 3
Direct GHG emissions are emissions from sources that are owned or controlled by the company; these are reported as Scope 1. Scope 2 accounts for GHG emissions from the generation of purchased electricity consumed by the company. Scope 3 is an optional reporting category that allows for the treatment of all other indirect emissions, which are a consequence of the activities of the company but occur from sources not owned or controlled by the company, such as extraction and production of purchased materials and use of sold products. — Reference: GHG Protocol Corporate Standard, chapter 4.
直接温室气体排放指企业拥有或控制的排放源产生的排放，记为范围一。范围二核算企业消耗的外购电力在发电环节产生的排放。范围三为可选的报告类别，用以处理所有其他间接排放，即由企业活动引起但发生于非企业拥有或控制的排放源，例如所购原材料的开采与生产、已售产品的使用——依据 GHG Protocol 企业准则第 4 章。
碳环境 Chapter 1 — the principle of transparency
Transparency relates to the degree to which information on the processes, procedures, assumptions and limitations of the GHG inventory is disclosed in a clear, factual, neutral and understandable manner based on clear documentation and archives (i.e. an audit trail). The information should be sufficient to enable a third party to derive the same results if provided with the same source data; specific exclusions or inclusions need to be clearly identified and justified. — Reference: GHG Protocol Corporate Standard, chapter 1.
透明度指温室气体清单的流程、程序、假设与局限性信息，在清晰的文档与档案（即审计轨迹）基础上，以清楚、客观、中立且可理解的方式予以披露的程度。信息应足以使第三方在获得相同源数据时得出相同结果；特定的排除或纳入须被明确标识并说明理由——依据 GHG Protocol 企业准则第 1 章。