Indicates whether the organization implements a strategy to reduce greenhouse gas (GHG) emissions.
Greenhouse Gas Emissions Strategy (OI8237)
- Reporting Format Yes/No
- Metric Type Metric
- Metric Level Organization
- IRIS Metric Citation IRIS, 2020. Greenhouse Gas Emissions Strategy (OI8237). v5.1.
Footnote
Organizations should footnote the details of the strategy, the type/scope of emissions focused on, how the strategy is being implemented, and specific reduction targets. See usage guidance for further information.
Usage Guidance
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This metric is intended to provide detailed information on the greenhouse gas emissions strategy in place but does not provide an evaluation of the success with which the strategy is implemented.
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The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions. The GHG Protocol defines direct and indirect emissions as follows:
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- Direct GHG emissions are emissions from sources that are owned or controlled by the reporting entity.
- Indirect GHG emissions are emissions that are a consequence of the activities of the reporting entity but occur at sources owned or controlled by another entity.
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The GHG Protocol further categorizes these direct and indirect emissions into three broad scopes. For more information on the GHG Protocol organizations should refer to:
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- Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards)
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Organizations should also consider reporting against Greenhouse Gas Emissions: Total (OI1479), Greenhouse Gas Emissions: Direct (OI4112), and Greenhouse Gas Emissions: Indirect (OI9604).
Impact Categories & Themes
SDG Goals & Targets
Good Health and Well-being
- SDG Target 3.9
Decent Work and Economic Growth
- SDG Target 8.4
Industry, Innovation and Infrastructure
- SDG Target 9.4
Sustainable Cities and Communities
- SDG Target 11.6
Responsible Consumption and Production
- SDG Target 12.4
- SDG Target 12.6
Metric History
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January 2020 - IRIS v5.1 Released (current version)
No change.
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May 2019 - IRIS v5.0 Released
No change.
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March 2016 - IRIS v4.0 Released
New metric. Greenhouse Gas Emissions Strategy (OI8237) developed via IRIS Taxonomy Group.
IRIS Metrics Work Better in Sets
To use IRIS metrics—and the resulting data—to understand impact performance, IRIS metrics should be used and analyzed in generally accepted sets and according to well-defined objectives. IRIS+ gives you access to generally accepted Core Metrics Sets aligned to common Impact Themes and Sustainable Development Goals (SDGs).