TAILIEUCHUNG - The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard

The cost component of the pension benefit corresponding to each year of service is the actuarial present value of the benefit earned in that year. In principle the same amount of pension benefit is attributed to each year of service. If and to the extent that as of the beginning of the year, the present value of the projected benefit obligation differs from the market value of the plan assets or the existing pension provision, the difference is amortized over the average remaining service period of active employees. In the event, however, that at any date the accumulated benefit obligation calculated as the present value of the. | The Greenhouse Gas Protocol A Corporate Accounting and Reporting Standard REVISED EDITION WORLD RESOURCES INSTITUTE GHG Protocol Initiative Team Janet Ranganathan Laurent Corbier World Resources Institute World Business Council for Sustainable Development Pankaj Bhatia Simon Schmitz World Resources Institute World Business Council for Sustainable Development Peter Gage Kjell Oren World Resources Institute World Business Council for Sustainable Development Revision Working Group Brian Dawson Matt Spannagle Mike McMahon Australian Greenhouse Office BP Pierre Boileau Environment Canada Rob Frederick Ford Motor Company Bruno Vanderborght Fraser Thomson Holcim International Aluminum Institute Koichi Kitamura Kansai Electric Power Company Chi Mun Woo Naseem Pankhida KPMG Reid Miner National Council for Air and Stream Improvement Laurent Segalen Jasper Koch Somnath Bhattacharjee Cynthia Cummis Clare Breidenich PricewaterhouseCoopers Shell Global Solutions International . The Energy Research Institute US Environmental Protection Agency UNFCCC Rebecca Eaton World Wildlife Fund Core Advisors Michael Gillenwater Independent Expert Melanie Eddis KPMG Marie Marache PricewaterhouseCoopers Roberto Acosta UNFCCC Vincent Camobreco US Environmental Protection Agency Elizabeth Cook World Resources Institute Table of Contents Introduction The Greenhouse Gas Protocol Initiative Chapter 1 GHG Accounting and Reporting Principles Chapter 2 Business Goals and Inventory Design Chapter 3 Setting Organizational Boundaries Chapter 4 Setting Operational Boundaries Chapter 5 Tracking Emissions Over Time Chapter 6 Identifying and Calculating GHG Emissions Chapter 7 Managing Inventory Quality Chapter 8 Accounting for GHG Reductions Chapter 9 Reporting GHG Emissions Chapter 10 Verification of GHG Emissions Chapter 11 Setting GHG Targets Appendix A Accounting for Indirect Emissions from Electricity Appendix B Accounting for Sequestered Atmospheric Carbon Appendix C Overview of GHG Programs .

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