Scope 2 emissions are the indirect greenhouse gas (GHG) emissions from the consumption of purchased energy (archived here). These emissions occur at the facility where the electricity or heating is produced, not at the point of use. However, they are attributed to the organization that consumes the energy because the…
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Scope 1
Scope 1 emissions include greenhouse gas emissions (GHG) that originate directly from sources owned or controlled by an organization (archived here). These emissions are a crucial part of emissions accounting as they represent a company’s immediate and direct impact on the environment. Definition and Examples Scope 1 emissions encompass all…
Legal Background for Climate Reporting in Switzerland
On January 1, 2024, the Climate Reporting Ordinance came into force. The Climate Reporting Ordinance is based on the indirect counterproposal to the Responsible Business Initiative (RBI) and provides large Swiss publicly traded companies, banks, and insurance companies with guidance and clarity on the information they must include in their…