Scope 1 and Scope 2 emissions accounting: Sustainability Reporting: IFRS S1 and S2 course | Zoonk
17. Scope 1 and Scope 2 emissions accounting
Covers direct emissions from owned or controlled sources and indirect emissions from purchased energy, including location-based and market-based Scope 2 methods. Learners calculate Scope 1 and Scope 2 emissions from fuel, refrigerant, electricity, and renewable energy certificate data.