Greenhouse-gas accounting · Core
Spend-based method
Also called: spend method
ELI5
Estimating emissions from expenditure multiplied by economic emissions factors.
Used in conversation
“Can we separate the target for spend-based method from measured performance?”
Pitch context
You will see “Spend-based method” 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.
- GHG Protocol — Standards and GuidanceDirect source · institutional · checked 2026-08-16
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workSupporting source family · institutional · checked 2026-08-16