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In a cash payments journal, the total column would be:
Indirect Emissions
Emissions resulting from the consumption of purchased electricity, heat, or steam – outside of the direct control of the facility generating them.
Direct Emissions
Emissions that are produced directly from a source, such as exhaust emissions from vehicles.
GHG Protocol Initiative
A comprehensive global standardized framework for measuring and managing greenhouse gas emissions.
Scope 2
Refers to indirect greenhouse gas emissions from the consumption of purchased electricity, steam, heating, and cooling utilized by a company.
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