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.