Business Pitch Dictionary by pitch.dog
Greenhouse-gas accounting · Working

Capital goods

Also called: Scope 3 Category 2

ELI5

A Scope 3 category covering emissions from acquired capital assets.

Used in conversation

“Can we separate the target for capital goods from measured performance?”

Pitch context

You will see “Capital goods” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches greenhouse-gas accounting.

Why it matters: In greenhouse-gas accounting, the reporting boundary, method, period and evidence can materially change the claim.

Caution

State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.

Sources & evidence · 3

Direct term-level sources and supporting source families.