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

Equity-share approach

Also called: equity share method

ELI5

Consolidating emissions according to the organisation's economic interest in operations.

Used in conversation

“The number is useful only if everyone calculates equity-share approach the same way.”

Pitch context

You will see “Equity-share approach” 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.