欧盟碳监管 / 法规 / 温室气体核算体系：企业标准（修订版）
温室气体核算体系：企业标准（修订版）：企业温室气体清单的组织与运营边界（范围一/二/三），适用于建立企业温室气体清单、回应客户核算要求的企业。
本法规适用于下列主体：
本条目为自愿性标准文件（温室气体核算体系企业标准修订版），非欧盟立法。
下列原文条款界定了适用范围：
Introduction — applicability of the Corporate Standard
This standard is written primarily from the perspective of a business developing a GHG inventory. However, it applies equally to other types of organizations with operations that give rise to GHG emissions, e.g., NGOs, government agencies, and universities.
本标准主要从编制温室气体清单的企业视角撰写。但它同样适用于运营产生温室气体排放的其他类型组织，例如非政府组织、政府机构和大学。
Chapter 3 — Setting Organizational Boundaries
In setting organizational boundaries, a company selects an approach for consolidating GHG emissions and then consistently applies the selected approach to define those businesses and operations that constitute the company for the purpose of accounting and reporting GHG emissions.
在设定组织边界时，公司选择一种合并温室气体排放的方法，并一致地适用该方法，以界定在温室气体核算与报告目的下构成本公司的那部分业务与运营。
Reporting in accordance with the GHG Protocol Corporate Standard
The GHG Protocol Initiative encourages the use of the GHG Protocol Corporate Standard by all companies regardless of their experience in preparing a GHG inventory.
GHG Protocol Initiative 鼓励所有公司采用《GHG Protocol 企业标准》，无论其在编制温室气体清单方面的经验如何。
| 义务 | 触发条件 | 所需证据 | 关键时间 |
|---|---|---|---|
| 碳 确定组织边界并选择合并方法 按股权比例法或控制权法界定清单覆盖的运营范围。 | 编制企业温室气体清单 | 边界文件、合并方法说明 | 首年及边界变更时 |
| 碳 界定并核算范围一 / 二 / 三排放 区分直接排放、外购电力间接排放与价值链其他间接排放。 | 建立并维护温室气体清单 | 排放源清单、范围划分与排放因子 | 持续 |
| 碳 遵循透明度原则并保留审计轨迹 记录流程、假设与局限，使第三方可据相同源数据复现结果。 | 报告温室气体数据 | 假设与局限说明、审计轨迹文档 | 持续 |
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。
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