T/CAS 804-2023 Guidelines for Enterprise-Wide Greenhouse Gas Emission Reduction Accounting and Reporting under the Scope 3+ Standard

Scope

Main Technical Content: 1. Scope This document establishes the basic principles for enterprise-wide Scope 3+ greenhouse gas emission accounting and reporting, specifying the accounting content and requirements, monitoring procedures and requirements, data quality control, report preparation, information disclosure, and information review. This document applies to enterprise-wide Scope 3+ greenhouse gas emission accounting and reporting. 2. Normative Reference Documents The content of the following documents is incorporated into this document through normative reference. Among them, the referenced documents with a specified date apply only to the version corresponding to that date; the unspecified date referenced documents apply to the latest version (including all amendment lists) of these documents. GB/T 33760: Technical Specifications for Project-Based Greenhouse Gas Emission Reduction Assessment—General Requirements 3. Terms and Definitions The following terms and definitions apply to this document. 3.1 Greenhouse Gas A gaseous component that naturally exists in the atmosphere and is generated by human activities, capable of absorbing and emitting radiation in the infrared spectrum from the Earth's surface, atmosphere, and clouds. Note: Unless otherwise specified, the greenhouse gases in this standard include carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6), and nitrogen trifluoride (NF3). [Source: GB/T 32150—2015, 3.1] 3.2 Business Ecosystem A vibrant, co-evolving organizational structure composed of different entities (such as enterprises, suppliers, partners, competitors, government agencies, consumers, etc.) within an enterprise's business ecosystem, characterized by collaborative and competitive relationships that create new value. 3.3 Scope 3+ Greenhouse Gas Emissions Greenhouse gas emissions from sources outside Scope 1, Scope 2, and Scope 3 tha

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