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The GHG protocol for project accounting
This report outlines standards and procedures for quantifying and reporting greenhouse gas (GHG) reductions from mitigation projects. It provides a framework to estimate baseline emissions, assess additionality, and apply consistent accounting principles. The guide supports transparency, credibility, and harmonisation across project-based GHG initiatives.
A recommended methodology for estimating and reporting the potential greenhouse gas emissions from fossil fuel reserves
This working paper presents a methodology for fossil fuel companies to estimate and disclose potential greenhouse gas emissions from their reserves. It outlines seven steps for calculating emissions, addressing combustion, leakage, and storage factors, with the aim of improving transparency and enabling comparison across companies and alignment with climate targets.
GHG protocol agricultural guidance: Interpreting the corporate accounting and reporting standard for the agricultural sector
The GHG protocol agricultural guidance provides a framework for agricultural companies to develop greenhouse gas (GHG) inventories aligned with the Corporate Standard. It offers sector-specific methodologies to account for direct and indirect emissions, carbon stock changes, and unique agricultural factors such as land use change and biological processes. The guidance enhances consistency, transparency, and usability of agricultural GHG data for decision-making and reporting.
How can we advance climate action on boards?
The report explores how board directors perceive and advance climate action. While most recognise its importance and opportunity, competing priorities and knowledge gaps hinder progress. Local Chapters of the Climate Governance Initiative are shown to support action through resources, training, and peer networks across varied global contexts.
The greenhouse gas protocol: Land use, land-use change, and forestry (LULUCF) guidance for GHG project accounting
The land use, land-use change, and forestry (LULUCF) guidance for GHG project accounting provides structured methods to quantify and report greenhouse gas (GHG) reductions from reforestation and forest management projects. It supplements the GHG Protocol for Project Accounting, detailing baseline procedures, monitoring, and risk mitigation approaches specific to land-based carbon projects.
Global protocol for community-scale greenhouse gas inventories: An accounting and reporting standard for cities version 1.1
The Global Protocol for Community-Scale Greenhouse Gas Inventories (Version 1.1) provides a standardised framework for cities to measure and report greenhouse gas emissions. It enables consistent, transparent accounting across six sectors, including energy, transport, and waste, supporting emissions tracking, target setting, and aggregation with national inventories.
The greenhouse gas protocol: A corporate accounting and reporting standard
The Greenhouse Gas Protocol Corporate Standard provides a framework for businesses to quantify and report greenhouse gas emissions. It establishes standardised accounting principles, categorises emissions by scope, and offers guidance for setting organisational and operational boundaries. The Standard promotes transparency, consistency, and comparability in corporate GHG inventories.
GHG protocol scope 2 guidance: An amendment to the GHG protocol corporate standard
This report updates the GHG Protocol Corporate Standard by introducing dual reporting for Scope 2 emissions—requiring both location-based and market-based methods. It defines Scope 2 accounting principles, emission factor hierarchies, and quality criteria for contractual instruments, aiming to improve transparency, accuracy, and comparability across energy markets.
Opportunities for methane mitigation in agriculture: Technological, economic, and regulatory considerations
This report assesses cost-effective methods to reduce methane emissions from enteric fermentation, manure management, and rice cultivation. It outlines region-specific strategies and underscores the need for research, regulatory frameworks, and cross-sector collaboration to support implementation and scale-up of mitigation solutions.
The path to a new era for nuclear energy
Nuclear energy is gaining momentum as a reliable, low-emissions electricity source. The report outlines growth drivers, investment needs, emerging technologies such as small modular reactors, and policy frameworks required for scale-up. Financing challenges, supply chain risks, and workforce planning are key to realising nuclear’s role in future energy systems.
Targeting net zero: The need to redesign bank decarbonization targets
This report examines the limitations of current bank decarbonisation targets and proposes design reforms to align with net zero. It analyses scope coverage, target types, and sector alignment, offering practical recommendations for enhancing climate credibility and effectiveness in financial institutions’ transition planning.
Kantar
Kantar is a global leader in marketing data, insights and analytics, supporting over 96 of the world’s top 100 advertisers across 90+ markets. It combines behavioural and attitudinal data to inform brand strategy, creative testing, media effectiveness, customer experience and sustainable growth.
Starting up: Responsible investment in venture capital
This report examines how environmental, social, and governance (ESG) factors are being adopted in venture capital. It outlines current practices, challenges, and industry-specific considerations, and highlights the need for tailored guidance, collaboration, and early-stage engagement to advance responsible investment across the venture capital ecosystem.
Reducing animal testing in the health sector through strategic investment: Guide for investors
The report outlines how strategic investment can reduce animal testing in the health sector. It provides investors with guidance on promoting transparency, encouraging non-animal methods, and influencing regulation, while highlighting the risks of limited disclosure and misalignment with consumer concerns.
The value of NGO activism
NGO campaigns alleging environmental and social “E&S-washing” lead to negative stock and media responses, especially on financially material issues. Firms reduce direct emissions following climate-related allegations—often shifting them to supply chains. NGOs also prompt investor engagement, suggesting a monitoring role despite unintended consequences such as increased indirect emissions.
Human rights in global value chains investor toolkit
This toolkit guides investors in addressing human rights risks in global value chains. It outlines regulatory developments, risk identification practices, and engagement strategies to improve corporate accountability. Practical steps include audits, grievance mechanisms, collaboration, and traceability to mitigate modern slavery and labour abuses, enhancing long-term investment and operational resilience.