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      "text": "We measure our GHG emissions in accordance with the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (2004) (GHG Protocol).",
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      "text": "We consider the entire value chain in the measurement of scope 3. Our scope 3 categories are defined and calculated as per the Corporate Value Chain (Scope 3) Accounting and Reporting Standard (“Scope 3 Standard”). We extend beyond the minimum boundary as defined in the Scope 3 Standard for scope 3 category 6 (business travel), where we disclose accommodation and related well-to-tank (WTT) emissions, and scope 3 category 7 (employee commuting), where we disclose the related WTT emissions. These additional disclosures are to meet Science Based Targets initiative (SBTi) criteria.",
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      "text": "PwC uses the operational control approach as the most appropriate method to measure the GHG emissions, considering the network structure and the role of PwCIIL in the development and implementation of policies and initiatives to achieve a common and coordinated approach among individual firms. For more details please see the Overview of the network. Our targets are set based on this approach to account for the progress and performance of the network as a whole.",
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      "text": "In accordance with that Protocol, any organisation that trades under the PwC brand or is operationally controlled by an organisation that trades under the PwC brand, is included within the organisational boundary, with one exception: we exclude companies that any PwC firm’s insolvency practices may operationally control for short periods of time through provision of our services.",
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      "text": "PwC’s reported corporate sustainability information covers the operations and supply chain of all PwC firms in the PwC network and for purposes of only this report is reported as a combined total of individual associates using an operational control approach guided by the GHG Protocol.",
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      "text": "12 Due to the structure of the PwC network and for the purposes of reporting climate metrics, PwC firms are considered individual associates, which are combined for reporting at a network level. Therefore scope 1 and scope 2 information has not been disaggregated. Climate metrics are reported as a combined group for the purposes of providing the most relevant and accurate information for the PwC network as a whole. Read more about PwCIIL's structure here.",
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