ABCDEFGHIJ
1
California ISSB Taxonomy - GHG Emissions
2
depthnamelabel, standardlabel, documentationprefixdata typesubstitution groupperiod typeabstractnillable
3
210000 - Report - GHG Disclosures - Scopes 1 and 3 by GHG - California HSC Section 38532
4
0
DisaggregationOfGHGEmissionsByConstituentGreenhouseGasesAbstract
Disaggregation of GHG emissions by constituent greenhouse gases [abstract]ifrs-sdsxbrli:stringItemTypexbrli:itemdurationTRUETRUE
5
1
DisaggregationOfGHGEmissionsByConstituentGreenhouseGasesTable
Disaggregation of GHG emissions by constituent greenhouse gases [table]Schedule illustrating the disclosure of a disaggregation of greenhouse gas emissions by constituent greenhouse gasses. Based on illustrative examples 3A-3B.ifrs-sdsxbrli:stringItemTypexbrldt:hypercubeItemdurationTRUETRUE
6
2ConstituentGreenhouseGasAxisConstituent greenhouse gas [axis]Information by constituent greenhouse gas. An axis of a table defines the nature of the relationship between the line items (concepts) in the table, and the members (whose purpose is to further qualify facts associated with one of those line items).ifrs-sdsxbrli:stringItemTypexbrldt:dimensionItemdurationTRUETRUE
7
3ConstituentGreenhouseGasDomainConstituent greenhouse gas [domain]This domain provides the list of constituent greenhouse gases. It also represents the standard value for the 'Constituent greenhouse gas' axis if no other member is used, and so stands for the aggregation of all constituent greenhouse gases, or where not applicable.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
8
4CarbonDioxideCO2MemberCarbon dioxide (CO2) [member]This member stands for the carbon dioxide (CO2) gas.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
9
4MethaneCH4MemberMethane (CH4) [member]This member stands for the methane gas.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
10
4NitrousOxideN2OMemberNitrous oxide (N2O) [member]This member stands for the nitrous oxide (N2O) gas.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
11
4HydrofluorocarbonsHFCsMemberHydrofluorocarbons (HFCs) [member]This member stands for the hydrofluorocarbons.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
12
4PerfluorocarbonsPFCsMemberPerfluorocarbons (PFCs) [member]This member stands for the perfluorocarbons.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
13
4SulphurHexafluorideSF6MemberSulphur hexafluoride (SF6) [member]This member stands for the sulphur hexafluoride (SF6) gas.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
14
4NitrogenTrifluorideNF3MemberNitrogen trifluoride (NF3) [member]This member stands for the nitrogen trifluoride (NF3) gas.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
15
4
AggregateOfOtherConstituentGasesNotIndividuallyDisclosedMember
Aggregate of other constituent gases, not individually disclosed [member]This member stands for the aggregate of other constituent gases not individually disclosed (for example because not individually material).ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
16
2
DisaggregationOfGHGEmissionsByConstituentGreenhouseGasesLineItems
Disaggregation of GHG emissions by constituent greenhouse gases [line items]Line items are the concepts grouped together in a table (because they may relate to several different facts within a report). These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-sdsxbrli:stringItemTypexbrli:itemdurationTRUETRUE
17
3AbsoluteGrossScope1GHGEmissionsAbsolute gross Scope 1 GHG emissionsAbsolute gross scope 1 greenhouse gas emissions generated during the reporting period. Direct greenhouse gas emissions that occur from sources that are owned or controlled by the entity.ifrs-sdsdtr-types:ghgEmissionsItemTypexbrli:itemdurationFALSETRUE
18
3AbsoluteGrossScope3GHGEmissionsAbsolute gross Scope 3 GHG emissionsAbsolute gross scope 3 greenhouse gas emissions generated during the reporting period. Indirect green house gas emissions (not included in scope 2 greenhouse gas emissions) that occur in the value chain of the entity, including both upstream and downstream emissions. scope 3 greenhouse gas emissions include the scope 3 categories consistent with the Greenhouse Gas Protocol Corporate Value Chain (scope 3) Accounting and Reporting Standard (2011).ifrs-sdsdtr-types:ghgEmissionsItemTypexbrli:itemdurationFALSETRUE
19
20
213000 - Report - GHG Disclosures - Scope 3 by Category - California HSC Section 38532
21
0
DisaggregationOfScope3GHGEmissionsByCategoriesAbstract
Disaggregation of Scope 3 GHG emissions by categories [abstract]ifrs-sdsxbrli:stringItemTypexbrli:itemdurationTRUETRUE
22
1
DisaggregationOfScope3GHGEmissionsByCategoriesTable
Disaggregation of Scope 3 GHG emissions by categories [table]Schedule illustrating the disclosure of a disaggregation of scope 3 greenhouse gas emissions by categories. Based on illustrative example 2.ifrs-sdsxbrli:stringItemTypexbrldt:hypercubeItemdurationTRUETRUE
23
2Scope3EmissionsCategoriesAxisScope 3 emissions categories [axis]Information by scope 3 greenhouse gas emission category. An axis of a table defines the nature of the relationship between the line items (concepts) in the table, and the members (whose purpose is to further qualify facts associated with one of those line items).ifrs-sdsxbrli:stringItemTypexbrldt:dimensionItemdurationTRUETRUE
24
3Scope3EmissionsCategoriesDomainScope 3 emissions categories [domain]This domain provides the list of scope 3 emissions categories. It also represents the standard value for the 'scope 3 emissions categories' axis if no other member is used, and so stands for the aggregation of all scope 3 emissions categories, or where not applicable.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
25
4
Category1PurchasedGoodsAndServicesMember
Category 1-Purchased goods and services [member]This member stands for purchased goods and services.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
26
4Category2CapitalGoodsMemberCategory 2-Capital goods [member]This member stands for capital goods.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
27
4
Category3FuelAndEnergyrelatedActivitiesNotIncludedInScope1OrScope2Member
Category 3-Fuel- and energy-related activities not included in Scope 1 or Scope 2 [member]This member stands for fuel- and energy-related activities not included in scope 1 or scope 2.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
28
4
Category4UpstreamTransportationAndDistributionMember
Category 4-Upstream transportation and distribution [member]This member stands for upstream transportation and distribution.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
29
4
Category5WasteGeneratedInOperationsMember
Category 5-Waste generated in operations [member]This member stands for waste generated in operations.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
30
4Category6BusinessTravelMemberCategory 6-Business travel [member]This member stands for business travel.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
31
4
Category7EmployeeCommutingMember
Category 7-Employee commuting [member]This member stands for employee commuting.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
32
4
Category8UpstreamLeasedAssetsMember
Category 8-Upstream leased assets [member]This member stands for upstream leased assets.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
33
4
Category9DownstreamTransportationAndDistributionMember
Category 9-Downstream transportation and distribution [member]This member stands for downstream transportation and distribution.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
34
4
Category10ProcessingOfSoldProductsMember
Category 10-Processing of sold products [member]This member stands for processing of sold products.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
35
4
Category11UseOfSoldProductsMember
Category 11-Use of sold products [member]This member stands for use of sold products.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
36
4
Category12EndoflifeTreatmentOfSoldProductsMember
Category 12-End-of-life treatment of sold products [member]This member stands for end-of-life treatment of sold products.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
37
4
Category13DownstreamLeasedAssetsMember
Category 13-Downstream leased assets [member]This member stands for downstream leased assets.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
38
4Category14FranchisesMemberCategory 14-Franchises [member]This member stands for franchises.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
39
4Category15InvestmentsMemberCategory 15-Investments [member]This member stands for investments.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
40
2
DisaggregationOfGHGEmissionsByConstituentGreenhouseGasesLineItems
Disaggregation of GHG emissions by constituent greenhouse gases [line items]Line items are the concepts grouped together in a table (because they may relate to several different facts within a report). These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-sdsxbrli:stringItemTypexbrli:itemdurationTRUETRUE
41
3AbsoluteGrossScope3GHGEmissionsAbsolute gross Scope 3 GHG emissionsAbsolute gross scope 3 greenhouse gas emissions generated during the reporting period. Indirect green house gas emissions (not included in scope 2 greenhouse gas emissions) that occur in the value chain of the entity, including both upstream and downstream emissions. scope 3 greenhouse gas emissions include the scope 3 categories consistent with the Greenhouse Gas Protocol Corporate Value Chain (scope 3) Accounting and Reporting Standard (2011).ifrs-sdsdtr-types:ghgEmissionsItemTypexbrli:itemdurationFALSETRUE
42
43
215000 - Report - GHG Disclosures - Scope 1 and 2 by Disclosure Basis - California HSC Section 38532
44
0
CrossindustryClimaterelatedMetricsAbstract
Cross-industry climate-related metrics [abstract]ifrs-sdsxbrli:stringItemTypexbrli:itemdurationTRUETRUE
45
1GreenhouseGasesAbstractGreenhouse gases [abstract]ifrs-sdsxbrli:stringItemTypexbrli:itemdurationTRUETRUE
46
2Scope1And2GHGEmissionsAbstractScope 1 and 2 GHG emissions [abstract]ifrs-sdsxbrli:stringItemTypexbrli:itemdurationTRUETRUE
47
3Scope1And2GHGEmissionsTableScope 1 and 2 GHG emissions [table]Schedule disclosing information about scope 1 and 2 greenhouse gas emissions.ifrs-sdsxbrli:stringItemTypexbrldt:hypercubeItemdurationTRUETRUE
48
4GHGEmissionsDisclosureBasisAxisGHG emissions disclosure basis [axis]Information by greenhouse gas emissions disclosure basis. An axis of a table defines the nature of the relationship between the line items (concepts) in the table, and the members (whose purpose is to further qualify facts associated with one of those line items).ifrs-sdsxbrli:stringItemTypexbrldt:dimensionItemdurationTRUETRUE
49
5
GHGEmissionsDisclosureBasisDomain
GHG emissions disclosure basis [domain]This domain provides the list of greenhouse gas emissions disclosure bases. It also represents the standard value for the 'Greenhouse gas emissions disclosure basis' axis if no other member is used, and so stands for the aggregation of all bases, or where not applicable.ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
50
6
ConsolidatedAccountingGroupMember
Consolidated accounting group [member]This member stands for the consolidated accounting group (for example, for an entity applying IFRS Accounting Standards, this group would comprise the parent and its consolidated subsidiaries).ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
51
6
OtherInvesteesExcludedFromConsolidatedAccountingGroupMember
Other investees excluded from consolidated accounting group [member]This member stands for other investees, excluded from the consolidated accounting group (for example for an entity applying IFRS Accounting Standards, these investees would include associates, joint ventures, unconsolidated subsidiaries).ifrs-sdsdtr-types:domainItemTypexbrli:itemdurationTRUETRUE
52
4Scope1And2GHGEmissionsLineItemsScope 1 and 2 GHG emissions [line items]Line items are the concepts grouped together in a table (because they may relate to several different facts within a report). These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-sdsxbrli:stringItemTypexbrli:itemdurationTRUETRUE
53
4AbsoluteGrossScope1GHGEmissionsAbsolute gross Scope 1 GHG emissionsAbsolute gross scope 1 greenhouse gas emissions generated during the reporting period. Direct greenhouse gas emissions that occur from sources that are owned or controlled by the entity.ifrs-sdsdtr-types:ghgEmissionsItemTypexbrli:itemdurationFALSETRUE
54
4
AbsoluteGrossLocationbasedScope2GHGEmissions
Absolute gross location-based Scope 2 GHG emissionsAbsolute gross location-based scope 2 greenhouse gas emissions generated during the reporting period. Indirect greenhouse gas emissions from the generation of purchased or acquired electricity, steam, heating or cooling consumed by the entity. Purchased and acquired electricity is defined as electricity that is purchased or otherwise brought into an entity's boundary. Scope 2 greenhouse gas emissions physically occur at the facility where electricity is generated.ifrs-sdsdtr-types:ghgEmissionsItemTypexbrli:itemdurationFALSETRUE
55
4
AbsoluteGrossScope1And2GHGEmissions
Absolute gross Scope 1 and 2 GHG emissionsThe sum of absolute gross Scope 1 and location-based Scope 2 greenhouse gas emissions generated during the reporting period.ifrs-sdsdtr-types:ghgEmissionsItemTypexbrli:itemdurationFALSETRUE
56
2
AbsoluteGrossMarketbasedScope2GHGEmissions
Absolute gross market-based Scope 2 GHG emissionsAbsolute gross market-based scope 2 greenhouse gas emissions generated during the reporting period.ifrs-sdsdtr-types:ghgEmissionsItemTypexbrli:itemdurationFALSETRUE
57
2
AbsoluteGrossScope12And3GHGEmissions
Absolute gross Scope 1, 2 and 3 GHG emissionsThe sum of absolute gross Scope 1, location-based Scope 2 and Scope 3 greenhouse gas emissions generated during the reporting period.ifrs-sdsdtr-types:ghgEmissionsItemTypexbrli:itemdurationFALSETRUE
58
59
218000 - Report - GHG Measurement Related Disclosures - California HSC Section 38532
60
0GreenhouseGasesAbstractGreenhouse gases [abstract]ifrs-sdsxbrli:stringItemTypexbrli:itemdurationTRUETRUE
61
1
ApproachUsedToMeasureGHGEmissionsExplanatory
Approach used to measure GHG emissions [text block]The disclosure of the approach the entity uses to measure its greenhouse gas emissions, including: (1) the measurement approach, inputs and assumptions the entity uses to measure its greenhouse gas emissions (including emission factors and the extent to which the Scope 3 emissions are measured using inputs from specific activities and the extent to which they are measured using inputs that are verified); (2) the reason why the entity has chosen the measurement approach, inputs and assumptions it uses to measure its greenhouse gas emissions; and (3) any changes the entity made to the measurement approach, inputs and assumptions during the reporting period and the reasons for those changes.ifrs-sdsdtr-types:textBlockItemTypexbrli:itemdurationFALSETRUE
62
1
MeasurementApproachUsedInCalculatingGHGEmissionsIfMeasuredInAccordanceWithGHGProtocol
Measurement approach used in calculating GHG emissions if measured in accordance with GHG ProtocolIf the entity measures its greenhouse gas emissions in accordance with the Greenhouse Gas Protocol, this element indicates which measurement approach the entity uses in calculating its greenhouse gas emissions.ifrs-sdsdtr-types:textBlockItemTypexbrli:itemdurationFALSETRUE
63
1
ReasonWhyMeasurementApproachInputsAndAssumptionsUsedToMeasureGHGEmissionsChosenExplanatory
Reason why measurement approach, inputs and assumptions used to measure GHG emissions chosen [text block]The reason why the entity has chosen the measurement approach, inputs and assumptions it uses to measure its greenhouse gas emissions.ifrs-sdsdtr-types:textBlockItemTypexbrli:itemdurationFALSETRUE
64
65
219000 - Report - Document and Entity Information - California HSC Section 38532
66
0DocumentandEntityAbstractDocument and Entity [Abstract]Information about the document (report) and the reporting entity.sghgstringItemTypexbrli:itemdurationTRUETRUE
67
1LegalEntityIdentifierLegal Entity IdentifierA globally unique ISO 17442 value to identify entities, commonly abbreviated as LEI.sghgstringItemTypexbrli:itemdurationFALSETRUE
68
1AssuranceAbstractAssurance [Abstract]Information about assurance.sghgstringItemTypexbrli:itemdurationTRUETRUE
69
2AssuranceisProvidedonGHGReportAssurance is Provided on GHG ReportIndicates if the company has assurance on their GHG report. If assurance is provided, report as true; if it is not provided, report as false.sghgbooleanItemTypexbrli:itemdurationFALSETRUE
70
2AssuranceisLimitedorReasonableEnumeratedAssurance is Limited or Reasonable [Enumerated]Indicates if the assurance is limited or reasonable.sghgstringItemTypexbrli:itemdurationFALSETRUE
71
2NameOfTheAssuranceProviderName of the Assurance ProviderName of the assurance provider.sghgstringItemTypexbrli:itemdurationFALSETRUE
72
2AssuranceProvidedExplanatoryAssurance Provided ExplanatoryDescription of the type of assurance provided.sghgstringItemTypexbrli:itemdurationFALSETRUE
73
2AccreditationoftheAssuranceProviderAccreditation of the Assurance ProviderDescription of the accreditation of the assurance provider.sghgstringItemTypexbrli:itemdurationFALSETRUE
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100