Significant facility – A facility that is of individual significance due to the size of its emissions relative to the aggregate emissions included in the GHG statement or its specific nature or circumstances which give rise to particular risks of material …

Sink – A physical unit or process that removes GHGs from the atmosphere. …

S ource – A physical unit or process that releases GHGs into the atmosphere. …

Type of emission – A grouping of emissions based on, for example, source of emission, type of gas, region, or facility. …

For the purposes of this ASAE, the following terms have the meanings attributed below: …

Activity ―a government or private sector provision of products or services, system, operation, function or programme which may be conducted within a single entity or across multiple entities, departments, agencies, joint ventures or other organisations, …

Assurance practitioner ―individual or firm or other organisation, whether in public practice, industry and commerce, or the public sector, providing assurance services including performance engagements.  Where this ASAE expressly intends that a …

Attestation engagement ―An assurance engagement in which a party other than the assurance practitioner measures or evaluates the underlying subject matter against the criteria.  The outcome of that measurement or evaluation is often presented in a report …

Criteria ―The benchmarks used to measure or evaluate the underlying subject matter, which in a performance engagement is the activity.  The “identified criteria” are the criteria used for the particular …

Direct engagement on performance ―A reasonable assurance engagement in which the assurance practitioner evaluates the activity’s performance against the identified criteria.  The outcome of the assurance practitioner’s evaluation is expressed in the …