219 definitions found
AASB S2
Definition
A[11]
Emissions that are a consequence of the activities of an entity, but occur at sources owned or controlled by another entity. …
AASB S2
Definition
A[12]
Price used by an entity to assess the financial implications of changes to investment, production and consumption patterns, and of potential technological progress and future emissions-abatement costs. An entity can use internal carbon prices for a range …
AASB S2
Definition
A[13]
An agreement by states, as members of the United Nations Framework Convention on Climate Change, to combat climate change (i.e. the Paris Agreement, December 2015). The agreements set norms and targets for a reduction in greenhouse gases …
AASB S2
Definition
A[14]
Direct greenhouse gas emissions that occur from sources that are owned or controlled by an entity. …
AASB S2
Definition
A[15]
Indirect greenhouse gas emissions from the generation of purchased or acquired electricity, steam, heating or cooling consumed by an entity. Purchased and acquired electricity is electricity that is purchased or otherwise brought into an entity’s …
AASB S2
Definition
A[16]
Indirect greenhouse gas emissions (not included in Scope 2 greenhouse gas emissions ) that occur in the value chain of an entity, including both upstream and downstream emissions. Scope 3 greenhouse gas emissions include the Scope 3 categories in the …
AASB S2
Definition
A[17]
Scope 3 greenhouse gas emissions are categorised into these 15 categories—as described in the Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011): (1) purchased goods and services; (2) capital goods; (3) …
AASB S2
Definition
A[18]
An entity’s system of transforming inputs through its activities into outputs and outcomes that aims to fulfil the entity’s strategic purposes and create value for the entity and hence generate cash flows over the short, medium and long …