The models proposed by the WBCSD [15] and ISO [16] have
been thought of as specifically monitoring GHG emissions at
the enterprise level, and are therefore considered valid. Both
models distinguish three categories of emissions related to
the different processes of an enterprise. The first category is
that of direct GHG emissions, meaning those emissions that
derive from GHG sources that are the property of the enterprise
or are under its direct control. These emissions, as
required by the two models, must be considered when
monitoring GHG. The second category is indirect emissions
from energetic consumption, or those emissions coming from
the production of electricity, heat and vapor that are imported
and consumed by the enterprise. This category must also be
considered when monitoring GHG. The last category contains
other indirect emissions, or those emissions that are a consequence
of the enterprise’s activities that spring from GHG
sources caused by other organizations not under its direct
control or related to its property. These processes take place
outside the physical boundaries of the organization, but are
relevant to its supply chain. For these organizations, the two
models do not assume the obligation of reporting because the
decision to choose what activities to include or exclude from
GHG monitoring is left to the enterprise. When choosing the
activities for inclusion in this last category, the models are
limited: they do not suggest a standard methodology that
allows for identifying activities suitable for monitoring. The
risk then is excluding processes that have a meaningful
impact on climate change, which limits the intervention
capacity of the enterprise.