{"id":229087,"date":"2023-01-14T17:30:38","date_gmt":"2023-01-14T08:30:38","guid":{"rendered":"https:\/\/dei.so\/?p=229087"},"modified":"2026-08-13T00:44:24","modified_gmt":"2026-08-12T15:44:24","slug":"the-differences-between-carbon-footprint-corporate-carbon-footprint-and-ghg-accounting","status":"publish","type":"post","link":"https:\/\/dei.so\/fr\/the-differences-between-carbon-footprint-corporate-carbon-footprint-and-ghg-accounting\/","title":{"rendered":"Les diff\u00e9rences entre l\u2019empreinte carbone, le bilan carbone d\u2019entreprise et la comptabilit\u00e9 GHG"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"229087\" class=\"elementor elementor-229087\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d462a04 e-con e-atomic-element e-flexbox-base e-default-div e-39a4138\" data-id=\"d462a04\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"d462a04\">\n    \t\t<div class=\"elementor-element elementor-element-6352367 elementor-widget elementor-widget-html\" data-id=\"6352367\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"deiso-cf-ccf-ghg-block\">\r\n  <style>\r\n    .deiso-cf-ccf-ghg-block * { box-sizing: border-box; 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&ldquo;corporate carbon footprint,&rdquo; and &ldquo;GHG accounting&rdquo; are sometimes used synonymously. In this article, we will contrast these three concepts while highlighting the ramifications of each idea. We&rsquo;ll examine the meanings of each phrase, their connections to one another, their distinctions from one another, and the standards that govern each of them. We will also discuss each concept&rsquo;s consequences and what they signify for people and organizations.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Empreinte carbone<\/h2>\r\n        <p>\r\n          La quantit\u00e9 totale de gaz \u00e0 effet de serre (GES) \u00e9mise par une personne, une entreprise ou une activit\u00e9 constitue son \u201c empreinte carbone \u201d. Le dioxyde de carbone, le m\u00e9thane, le protoxyde d\u2019azote et d\u2019autres gaz sont des exemples de GES. Les empreintes carbone sont quantifi\u00e9es en \u00e9quivalents dioxyde de carbone (CO\u2082e). L\u2019empreinte carbone globale d\u2019une personne ou d\u2019une organisation est calcul\u00e9e \u00e0 partir de l\u2019ensemble des \u00e9missions, notamment celles li\u00e9es au transport, \u00e0 l\u2019\u00e9lectricit\u00e9, au chauffage et au refroidissement, \u00e0 l\u2019industrie, \u00e0 l\u2019agriculture et \u00e0 toute autre activit\u00e9 g\u00e9n\u00e9rant des \u00e9missions de GHG.\r\n        <\/p>\r\n\r\n        <h3>Les gaz \u00e0 effet de serre pris en compte<\/h3>\r\n        <ul class=\"page-list\">\r\n          <li>Dioxyde de carbone (CO\u2082)<\/li>\r\n          <li>M\u00e9thane (CH\u2084)<\/li>\r\n          <li>Protoxyde d\u2019azote (N\u2082O)<\/li>\r\n          <li>Hydrofluorocarbures (HFC)<\/li>\r\n          <li>Perfluorocarbures (PFC)<\/li>\r\n          <li>Hexafluorure de soufre (SF\u2086)<\/li>\r\n          <li>Trifluorure d\u2019azote (NF\u2083)<\/li>\r\n        <\/ul>\r\n\r\n        <p style=\"margin-top:16px;\">\r\n          L\u2019empreinte carbone mesure l\u2019impact d\u2019une personne ou d\u2019une organisation sur le r\u00e9chauffement climatique. Elle permet de suivre les effets de leurs actions sur l\u2019environnement et d\u2019identifier les postes o\u00f9 les \u00e9missions pourraient \u00eatre r\u00e9duites. Elle peut servir \u00e0 d\u00e9finir des objectifs de r\u00e9duction des \u00e9missions et \u00e0 suivre les progr\u00e8s r\u00e9alis\u00e9s vers ces objectifs.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Empreinte carbone d\u2019entreprise<\/h2>\r\n        <p>\r\n          L\u2019ensemble des \u00e9missions de GHG li\u00e9es aux activit\u00e9s et \u00e0 la cha\u00eene d\u2019approvisionnement d\u2019une entreprise constitue son \u201c empreinte carbone d\u2019entreprise \u201d. Le transport, l\u2019\u00e9lectricit\u00e9, le chauffage et le refroidissement, la fabrication, l\u2019agriculture et les autres activit\u00e9s g\u00e9n\u00e9rant des \u00e9missions de GHG sont tous pris en compte dans l\u2019empreinte carbone d\u2019entreprise.\r\n        <\/p>\r\n        <p>\r\n          L\u2019empreinte carbone d\u2019entreprise permet de suivre les impacts environnementaux d\u2019une organisation et d\u2019identifier les postes o\u00f9 les \u00e9missions pourraient \u00eatre r\u00e9duites. Elle sert \u00e9galement \u00e0 mesurer les progr\u00e8s accomplis vers les objectifs de r\u00e9duction des \u00e9missions fix\u00e9s.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Comptabilisation GHG<\/h2>\r\n        <p>\r\n          Measuring, tracking, and reporting a company&rsquo;s GHG emissions is known as GHG accounting. It is used to monitor how an organization&rsquo;s operations affect climate change. Objectives for lowering emissions are also created using GHG accounting, and progress toward those goals is tracked.\r\n        <\/p>\r\n        <p>\r\n          GHG emissions from all sources, including transportation, power, heating and cooling, industry, agriculture, and any other activities that produce GHG emissions, must be measured and monitored as part of the GHG accounting process. The emissions are then used to compile a GHG inventory, prepared under a recognised framework such as the GHG Protocol. The inventory monitors the company&rsquo;s emissions over time and spots potential emission reduction opportunities.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Les normes associ\u00e9es \u00e0 chaque terme<\/h2>\r\n        <p>\r\n          Ces trois termes ne sont pas seulement diff\u00e9rents sur le plan conceptuel\u00a0: ils sont encadr\u00e9s par des documents distincts. Identifier la norme applicable permet de transformer un chiffre en un r\u00e9sultat accept\u00e9 par un client, un auditeur ou une autorit\u00e9 r\u00e9glementaire.\r\n        <\/p>\r\n\r\n        <h3>Au niveau produit\u00a0: l\u2019empreinte carbone d\u2019un produit<\/h3>\r\n        <ul class=\"page-list\">\r\n          <li><strong>ISO 14067<\/strong> \u2014 empreinte carbone des produits. Exigences de quantification et de communication des \u00e9missions attribuables \u00e0 un produit donn\u00e9 sur l\u2019ensemble de son cycle de vie. S\u2019appuie sur le cadre LCA de <strong>ISO 14040<\/strong> et <strong>ISO 14044<\/strong>.<\/li>\r\n          <li><strong>PAS 2050<\/strong> \u2014 l\u2019ancienne sp\u00e9cification britannique relative \u00e0 l\u2019\u00e9valuation du cycle de vie GHG des produits, encore pr\u00e9sente dans les \u00e9tudes existantes et certaines exigences de la cha\u00eene d\u2019approvisionnement.<\/li>\r\n          <li><strong>GHG Norme Produit du Protocole<\/strong> \u2014 le r\u00e9f\u00e9rentiel \u00e9quivalent au niveau produit, largement utilis\u00e9 parall\u00e8lement \u00e0 ISO 14067.<\/li>\r\n        <\/ul>\r\n\r\n        <h3>Au niveau organisationnel\u00a0: le bilan carbone de l\u2019entreprise<\/h3>\r\n        <ul class=\"page-list\">\r\n          <li><strong>ISO 14064-1<\/strong> \u2014 sp\u00e9cification assortie de lignes directrices au niveau organisationnel pour la quantification et la d\u00e9claration des GHG \u00e9missions et absorptions. C\u2019est la norme g\u00e9n\u00e9ralement utilis\u00e9e pour \u00e9tablir un bilan carbone d\u2019entreprise.<\/li>\r\n          <li><strong>Norme Corporate du protocole GHG<\/strong> \u2014 d\u00e9finit les p\u00e9rim\u00e8tres organisationnels et op\u00e9rationnels ainsi que la structure des Scopes 1, 2 et 3 utilis\u00e9e par la plupart des rapports d\u2019entreprise.<\/li>\r\n          <li><strong>GHG Protocol Corporate Value Chain (Scope 3) Standard<\/strong> \u2014 les quinze cat\u00e9gories du Scope 3, qui repr\u00e9sentent g\u00e9n\u00e9ralement l\u2019essentiel de l\u2019empreinte carbone d\u2019une entreprise.<\/li>\r\n          <li><strong>ISO 14069<\/strong> \u2014 lignes directrices techniques pour l\u2019application de ISO 14064-1 aux organisations, notamment pour le traitement des \u00e9missions indirectes.<\/li>\r\n        <\/ul>\r\n\r\n        <h3>Projets, v\u00e9rification et d\u00e9clarations<\/h3>\r\n        <ul class=\"page-list\">\r\n          <li><strong>ISO 14064-2<\/strong> \u2014 quantification, suivi et d\u00e9claration au niveau des projets des r\u00e9ductions d\u2019\u00e9missions ou de l\u2019augmentation des absorptions.<\/li>\r\n          <li><strong>ISO 14064-3<\/strong> \u2014 validation et v\u00e9rification des GHG d\u00e9clarations, fondement de l\u2019assurance fournie par un tiers sur un inventaire.<\/li>\r\n          <li><strong>ISO 14065<\/strong> \u2014 exigences applicables aux organismes r\u00e9alisant cette validation et cette v\u00e9rification.<\/li>\r\n          <li><strong>ISO 14068-1<\/strong> &mdash; carbon neutrality, which superseded <strong>PAS 2060<\/strong> comme r\u00e9f\u00e9rence pour les all\u00e9gations de neutralit\u00e9 carbone.<\/li>\r\n        <\/ul>\r\n\r\n        <h3>La couche de reporting au-dessus des normes<\/h3>\r\n        <ul class=\"page-list\">\r\n          <li><strong>Science Based Targets initiative (SBTi)<\/strong> \u2014 d\u00e9finit les crit\u00e8res qu\u2019un objectif de r\u00e9duction doit respecter pour \u00eatre qualifi\u00e9 de fond\u00e9 sur la science et exige un inventaire GHG comme donn\u00e9e d\u2019entr\u00e9e.<\/li>\r\n          <li><strong>CDP<\/strong> \u2014 la plateforme de reporting que de nombreux clients entreprises utilisent pour demander les donn\u00e9es d\u2019\u00e9missions de leurs fournisseurs.<\/li>\r\n          <li><strong>CSRD et ESRS E1<\/strong> \u2014 l\u2019obligation europ\u00e9enne de reporting qui a rendu obligatoire la publication des \u00e9missions des Scopes 1 \u00e0 3 pour un grand nombre d\u2019entreprises et leurs fournisseurs.<\/li>\r\n          <li><strong>IFRS S2<\/strong> \u2014 la norme de reporting climatique d\u00e9sormais adopt\u00e9e dans plusieurs juridictions, qui s\u2019appuie \u00e9galement sur la structure des scopes du protocole GHG.<\/li>\r\n        <\/ul>\r\n\r\n        <div class=\"amber-panel\">\r\n          <span class=\"amber-label\">\u00c0 noter<\/span>\r\n          <p>\r\n            Un chiffre \u00e9tabli selon un r\u00e9f\u00e9rentiel n\u2019est pas automatiquement valable selon un autre. Une empreinte produit pr\u00e9par\u00e9e selon PAS 2050 ne constitue pas un r\u00e9sultat selon ISO 14067, et un inventaire qui n\u2019a pas \u00e9t\u00e9 v\u00e9rifi\u00e9 selon ISO 14064-3 n\u2019est pas un inventaire v\u00e9rifi\u00e9, quelle que soit sa d\u00e9nomination interne.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Diff\u00e9rences entre empreinte carbone, bilan carbone d\u2019entreprise et comptabilisation des GHG<\/h2>\r\n        <p>\r\n          L\u2019\u00e9tendue des activit\u00e9s \u00e9valu\u00e9es et suivies constitue la principale diff\u00e9rence entre ces trois notions. Les empreintes carbone mesurent les \u00e9missions de GHG d\u2019un individu ou d\u2019une organisation. \u00c0 l\u2019inverse, le bilan carbone d\u2019entreprise mesure les \u00e9missions de GHG d\u2019une entreprise. La comptabilisation des GHG recense, suit et reporte toutes les sources d\u2019\u00e9missions de GHG (Scopes 1 \u00e0 3), y compris celles li\u00e9es aux activit\u00e9s et \u00e0 la cha\u00eene d\u2019approvisionnement d\u2019une entreprise.\r\n        <\/p>\r\n\r\n        <span class=\"table-caption\">Comparaison des trois termes<\/span>\r\n        <div class=\"table-wrap\">\r\n          <table>\r\n            <thead>\r\n              <tr>\r\n                <th style=\"width:20%;\">Aspect<\/th>\r\n                <th style=\"width:26%;\">Empreinte carbone<\/th>\r\n                <th style=\"width:27%;\">Empreinte carbone d\u2019entreprise<\/th>\r\n                <th style=\"width:27%;\">Comptabilisation GHG<\/th>\r\n              <\/tr>\r\n            <\/thead>\r\n            <tbody>\r\n              <tr>\r\n                <td class=\"col-aspect\" data-label=\"Aspect\">Ce que cela couvre<\/td>\r\n                <td data-label=\"Carbon footprint\">Une personne, un produit, une activit\u00e9 ou une organisation<\/td>\r\n                <td data-label=\"Corporate carbon footprint\">Une entreprise, ses activit\u00e9s et sa cha\u00eene d\u2019approvisionnement<\/td>\r\n                <td data-label=\"GHG accounting\">L\u2019ensemble du processus de mesure, de suivi et de reporting des \u00e9missions<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td class=\"col-aspect\" data-label=\"Aspect\">P\u00e9rim\u00e8tre type<\/td>\r\n                <td data-label=\"Carbon footprint\">Cycle de vie d\u2019un produit ou activit\u00e9s d\u2019un individu<\/td>\r\n                <td data-label=\"Corporate carbon footprint\">P\u00e9rim\u00e8tre organisationnel, Scopes 1, 2 et 3<\/td>\r\n                <td data-label=\"GHG accounting\">Tout p\u00e9rim\u00e8tre d\u00e9clar\u00e9 par l\u2019inventaire, appliqu\u00e9 de mani\u00e8re coh\u00e9rente dans le temps<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td class=\"col-aspect\" data-label=\"Aspect\">Principales normes<\/td>\r\n                <td data-label=\"Carbon footprint\">ISO 14067, ISO 14040\/14044, PAS 2050<\/td>\r\n                <td data-label=\"Corporate carbon footprint\">ISO 14064-1, normes Corporate et Scope 3 du protocole GHG<\/td>\r\n                <td data-label=\"GHG accounting\">Protocole GHG, ISO 14064-1, v\u00e9rifi\u00e9 selon ISO 14064-3<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td class=\"col-aspect\" data-label=\"Aspect\">Exprim\u00e9 en<\/td>\r\n                <td data-label=\"Carbon footprint\">kg ou t CO\u2082e, souvent par unit\u00e9 fonctionnelle<\/td>\r\n                <td data-label=\"Corporate carbon footprint\">t CO\u2082e par ann\u00e9e de reporting, r\u00e9parties par scope<\/td>\r\n                <td data-label=\"GHG accounting\">Un inventaire de GHG indiquant l\u2019ann\u00e9e de r\u00e9f\u00e9rence, la m\u00e9thodologie et la qualit\u00e9 des donn\u00e9es<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td class=\"col-aspect\" data-label=\"Aspect\">Utilisation<\/td>\r\n                <td data-label=\"Carbon footprint\">All\u00e9gations produit, EPD, demandes clients, d\u00e9cisions de conception<\/td>\r\n                <td data-label=\"Corporate carbon footprint\">D\u00e9finition d\u2019objectifs, reporting, identification des leviers de r\u00e9duction<\/td>\r\n                <td data-label=\"GHG accounting\">Suivi continu, assurance, reporting r\u00e9glementaire et aupr\u00e8s des investisseurs<\/td>\r\n              <\/tr>\r\n            <\/tbody>\r\n          <\/table>\r\n        <\/div>\r\n\r\n        <p style=\"margin-top:18px;\">\r\n          Le bilan carbone d\u2019entreprise mesure la contribution d\u2019une entreprise au changement climatique, tandis que l\u2019empreinte carbone d\u2019une personne ou d\u2019un produit mesure cette contribution \u00e0 une \u00e9chelle plus restreinte. La comptabilisation des GHG est le processus qui produit et actualise ces donn\u00e9es dans le temps.\r\n        <\/p>\r\n\r\n        <div class=\"callout-panel\">\r\n          <p>\r\n            Chaque notion a des implications diff\u00e9rentes. Les empreintes carbone permettent aux individus et aux organisations de d\u00e9finir et de suivre des objectifs de r\u00e9duction des \u00e9missions. Les bilans carbone d\u2019entreprise suivent les impacts environnementaux d\u2019une organisation et identifient les domaines o\u00f9 les \u00e9missions peuvent \u00eatre r\u00e9duites. La comptabilisation des GHG sert \u00e0 d\u00e9finir des objectifs de r\u00e9duction des \u00e9missions et \u00e0 suivre les progr\u00e8s r\u00e9alis\u00e9s vers ces objectifs.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Conclusion<\/h2>\r\n        <div class=\"callout-panel\">\r\n          <p>\r\n            <strong>Conclusion\u00a01\u00a0:<\/strong> Bien qu\u2019ils soient diff\u00e9rents, les termes \u201c\u00a0empreinte carbone\u00a0\u201d, \u201c\u00a0bilan carbone d\u2019entreprise\u00a0\u201d et \u201c\u00a0comptabilisation des GHG\u00a0\u201d sont parfois employ\u00e9s comme synonymes. Les empreintes carbone mesurent les \u00e9missions de GHG d\u2019un individu, d\u2019un produit ou d\u2019une organisation. \u00c0 l\u2019inverse, le bilan carbone d\u2019entreprise mesure les \u00e9missions de GHG d\u2019une entreprise. La comptabilisation des GHG recense, suit et reporte toutes les sources d\u2019\u00e9missions de GHG, y compris celles li\u00e9es aux activit\u00e9s et \u00e0 la cha\u00eene d\u2019approvisionnement d\u2019une entreprise. Chaque notion a des implications diff\u00e9rentes. Les bilans carbone d\u2019entreprise servent \u00e0 \u00e9valuer les effets des actions d\u2019une organisation sur l\u2019environnement et \u00e0 identifier les domaines o\u00f9 les \u00e9missions peuvent \u00eatre r\u00e9duites. \u00c0 l\u2019inverse, les empreintes carbone personnelles ou organisationnelles permettent de fixer des objectifs de r\u00e9duction des \u00e9missions et de mesurer les progr\u00e8s vers ces objectifs.\r\n          <\/p>\r\n        <\/div>\r\n        <div class=\"callout-panel\">\r\n          <p>\r\n            <strong>Conclusion\u00a02\u00a0:<\/strong> Les gaz \u00e0 effet de serre ne se limitent pas au CO\u2082. Les autres \u00e9missions de GHG comptabilis\u00e9es sont le m\u00e9thane (CH\u2084), le protoxyde d\u2019azote (N\u2082O), les hydrofluorocarbures (HFC), les perfluorocarbures (PFC), l\u2019hexafluorure de soufre (SF\u2086) et le trifluorure d\u2019azote (NF\u2083).\r\n          <\/p>\r\n        <\/div>\r\n        <div class=\"callout-panel\">\r\n          <p>\r\n            <strong>Conclusion\u00a03\u00a0:<\/strong> Le terme retenu d\u00e9termine la norme applicable. Un chiffre au niveau d\u2019un produit rel\u00e8ve de ISO 14067, un chiffre organisationnel de ISO 14064-1 et de la norme Corporate du protocole GHG, et toute assurance portant sur l\u2019un ou l\u2019autre de ISO 14064-3. Indiquer la norme \u00e0 c\u00f4t\u00e9 du chiffre rend le r\u00e9sultat exploitable en dehors de l\u2019entreprise.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-575226d e-con e-atomic-element e-flexbox-base e-default-div e-bbdcd3b\" data-id=\"575226d\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"575226d\">\n    \t\t<div class=\"elementor-element elementor-element-4611712 elementor-widget elementor-widget-html\" data-id=\"4611712\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"deiso-go-cta-block\">\r\n  <style>\r\n    .deiso-go-cta-block * { box-sizing: border-box; }\r\n    .deiso-go-cta-block {\r\n      width: 100%;\r\n      padding: 14px 0 30px 0;\r\n      background: transparent;\r\n   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<\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Blog posts Introduction Although they are different, the words &ldquo;carbon footprint,&rdquo; &ldquo;corporate carbon footprint,&rdquo; and &ldquo;GHG accounting&rdquo; are sometimes used synonymously. In this article, we will contrast these three concepts while highlighting the ramifications of each idea. We&rsquo;ll examine the meanings of each phrase, their connections to one another, their distinctions from one another, and [&hellip;]<\/p>\n","protected":false},"author":132,"featured_media":229092,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_deiso_takeaway":"","_deiso_part":0,"_deiso_aiv_faq":[{"q":"What is the difference between a carbon footprint, a corporate carbon footprint, and GHG accounting?","a":"A carbon footprint measures greenhouse gas emissions from a person, product, activity, or organization. A corporate carbon footprint covers one company\u2019s operations and supply chain, while GHG accounting is the process of measuring, tracking, and reporting emissions over time."},{"q":"What greenhouse gases are included in a carbon footprint?","a":"A carbon footprint can include carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, sulphur hexafluoride, and nitrogen trifluoride. These emissions are quantified in carbon dioxide equivalents (CO\u2082e)."},{"q":"Which standards apply to a product carbon footprint and a corporate carbon footprint?","a":"A product carbon footprint is addressed by ISO 14067, ISO 14040\/14044, PAS 2050, or the GHG Protocol Product Standard. A corporate carbon footprint is normally prepared against ISO 14064-1 and the GHG Protocol Corporate and Scope 3 Standards."},{"q":"What does GHG accounting include?","a":"GHG accounting includes measuring, tracking, and reporting emissions from sources such as transportation, power, heating and cooling, industry, agriculture, and supply chains. It produces a GHG inventory with a stated base year, methodology, and data quality, and commonly covers Scopes 1, 2, and 3."},{"q":"Is a carbon footprint prepared under one framework automatically valid under another?","a":"No, a figure produced under one framework is not automatically valid under another. 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