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Sustainability frameworks and methodologies covered: TCFD, IFRS S1, IFRS S2, GRI, SASB, SBTi, ISSB, CDP, PCAF, CSRD, SB 253, AASB S2, EU Taxonomy, CBAM, SFDR, EUDR, EU ETS, VM0042, VCS, Gold Standard, ACR, CAR, Scope 1, Scope 2, Scope 3, LCA, Double Materiality, Article 6, CORSIA, BRSR
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SustainIQ Answer

What is the baseline period for VM0042?

10 years prior to the project start date

VM0042 v2.2, Sec. 3.1.2, p.14

Lesson Citation

Scope 3 Category 6: Business Travel

Mandatory reporting including air, rail, and bus transport for business purposes under operational control.

GHG Protocol CVC, Ch. 7, Table 7.1

Emission Factor

Grid Emission Factor · India (CEA 2024)

0.716 tCO₂/MWh

CEA CO₂ Baseline Database, 2024

Calculator Output

Scope 3 Cat. 6 · 142,420 km short-haul flights

36.3 tCO₂e

Reconciled against DEFRA 2024 · distance-based method

DEFRA 2024, Table 4c · GHG Protocol CVC Ch. 7

Regulation Tracker

CSRD · Wave 2 filing deadline

Jan 1, 2026

Applies to large EU companies with EU subsidiaries. First report covers FY2025 data.

Directive 2022/2464 · Art. 5(2)

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Lesson 2.3 · PCAF v310 min

Asset Class Attribution

3:42 / 10:12
Theory
AF
=
Outstanding
Equity + Debt
Attribution factor (share of emissions)
Loan amount outstanding
Total company capital
In Practice
$24.5M / $78M = 0.314
?
Checkpoint quiz · 4 questions
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