By: Nelson M. Nones CPIM, Founder, Chairman and President, Geoprise Technologies Corporation
New U.S. Securities and Exchange Commission (SEC) rules require public companies to disclose material Scope 1 and Scope 2 greenhouse gas (GHG) emissions, as defined by the Greenhouse Gas Protocol (GHGP), in their SEC filings. Large accelerated filers must disclose their emissions starting in 2026, and accelerated filers who are not smaller reporting companies (SRC) or emerging growth companies (EGC) must do so starting in 2028.
Table of Contents
Direct Scope 1 GHG Emissions from Stationary Combustion
Direct Scope 1 GHG Emissions from Transport or Mobile Sources
Indirect Scope 2 GHG Emissions
The GHGP defines Scope 1 emissions as direct GHG emissions from sources owned or controlled by the company: for example, emissions from sources such as combustion of fossil fuels in company-owned vehicles and on-site industrial processes. Scope 2 emissions are indirect GHG emissions from the generation of purchased or acquired electricity, steam, heat, or cooling that is consumed by operations owned or controlled by the company.
The GHG emission calculation and accounting tools provided in the GM-X ERP application draw upon the latest cross-sector resources available from the GHGP for:
- Guidance and tools applicable to direct Scope 1 GHG emissions from stationary combustion.
- Tools applicable to direct Scope 1 GHG emissions from transport or mobile sources.
- Guidance applicable to indirect Scope 2 GHG emissions.
The standard GM-X ERP application uses emission factors which relate the quantities of GHG emitted by a company to measures of activity performed by that company. Because industrial processes and the composition of fuels differ over time and by region, the GHGP recommends using custom emission factors whenever possible; however, the GHGP always provides default emission factors for Scope 1 GHG emissions which may be used if it is not practicable or economically feasible for a company to develop its own custom factors. Therefore, in many cases, companies only need to record activity data such as fuel consumption, distance traveled, or weight transported before calculating their Scope 1 GHG emissions.
The GM-X ERP application allows reporting companies to create sets of custom Emission Factors within the standard GM-X Product subsystem. Each set is a group of carbon dioxide (CO2) quantities from fossil fuels, methane (CH4) quantities, nitrous oxide (N2O) quantities, and carbon dioxide (CO2) quantities from biofuels (if applicable) related by a combination of numerator and denominator units of measure to a specific activity performed by the reporting company.
To create a new set of Emission Factors, perform the following steps:
- Log onto the GM-X ERP application and navigate to Home → MDM → Product → Setup → Emission Factor. The List Emission Factor screen appears.
- On the List Emission Factor screen, click the New navigation button. The Add Emission Factor screen appears as shown in Figure 1.
- On the Add Emission Factor screen, enter an Emission Factor Description, Start Year, End Year, Fuel Notes (optional), Source (optional), and Emission Factors for CO2 from fossil fuels, CH4, N2O, and CO2 from biofuels (if applicable); select the Units of Measure for Numerators and Denominators in which the Emission Factors are stated from the dropdown lists; and then click the SUBMIT action button. The List Emission Factor screen re-appears displaying the Emission Factors created at this Step.
Figure 1
Example
The data shown in Figure 1 uses the following default emission factors for combustion of light fuel oil by industrial processes in Canada during 2023:
- Carbon dioxide from fossil fuels: 2,753 Grams of CO2 per Liter of light fuel oil
- Methane: 0.006 Grams of CH4 per Liter of light fuel oil
- Nitrous oxide: 0.031 Grams of N2O per Liter of light fuel oil
- Carbon dioxide from biofuels: 0 Grams of CO2 per Liter of light fuel oil
- Description: Canadian Default Emission Factors from Combustion of Light Fuel Oil for Industrial Processes
- Start Year: 2023
- End Year: 2023
- Source: The Climate Registry, June 2023, Tables 1.2 and 1.4
The GHGP does not provide default emission factors for Canada, so the data shown in this example are not built into the standard GM-X ERP application. The GHGP recommends that reporting companies having operations in Canada should add them to the GM-X database as custom emission factors.
Direct Scope 1 GHG Emissions from Stationary Combustion
These come from the combustion of fuels at stationary devices to produce electricity, heat, or steam. According to the GHGP, most stationary combustion devices are classified as:
- Boilers
- Burners
- Turbines
- Heaters
- Furnaces, including blast furnaces
- Incinerators
- Kilns
- Ovens
- Dryers
- Internal combustion engines not installed on vehicles or mobile machinery and equipment
- Thermal oxidizers
- Open burning (e.g., fireplaces)
- Flares
- Any other equipment or machinery that combusts carbon bearing fuels or waste streams
Step 1: Create Asset as Container
To calculate and account for direct Scope 1 GHG emissions from a stationary combustion device, the device must first be recorded as an Asset assigned to an Industry Sector within the GM-X Fixed Assets subsystem. The device’s current ownership and operational status could be:
- Purchased or leased by way of a finance or capital lease, placed into service, and either capitalized according to a Depreciation Method, or expensed, using the equity share or financial control approach; or
- Rented or leased by way of an operating lease and placed into service using the operational control approach.
Under either of these scenarios, the device operator ― not necessarily the owner ― is the company responsible for reporting Scope 1 GHG emissions using the operational control approach. A warehouse building, for example, may have an oil-powered warm air heating system which protects products from freezing during the winter. If the building is leased by way of an operating lease and the tenant is responsible for heating the building, then under the operational control approach the tenant records the heating system as an asset in its GM-X Fixed Assets subsystem, and reports Scope 1 GHG emissions based on oil consumption. In this case the owner might also record the same heating system as an asset in its GM-X Fixed Assets subsystem for the purpose of accounting for depreciation expenses but would only be responsible for reporting Scope 1 GHG emissions using the equity share or financial control approach. Alternatively, if the building is owner-occupied, then using either approach the owner is the only company which records the heating system as an asset in its GM-X Fixed Assets subsystem and is also responsible for reporting Scope 1 GHG emissions based on the oil consumed.
Requirements for reporting Scope 1 GHG emissions would be similar for a gas-powered warm air heating system, but not for an electric element unit heater which utilizes electric power purchased from electricity producers and delivered over the electricity grid. These must be reported as Scope 2 GHG emissions instead.
The Industry Sector assigned to each Asset representing a stationary combustion device is used when calculating methane (CH4) and nitrous oxide (N2O) emissions and must be selected before any CH4 and N2O emissions are calculated for the device, as illustrated in Figure 2. GPGP guidance indicates that CH4 and N2O emissions from stationary combustion are generally minor compared to carbon dioxide (CO2) except for methane in cases of highly inefficient combustion such as open burning, or for nitrous oxide when catalytic emission controls are used, and reporting companies are encouraged to apply more rigorous methods in those cases.
Figure 2
For direct Scope 1 GHG emissions from stationary combustion, activity data conforming to GHGP guidance comprises the quantity of fuel consumed during each reporting period by stationary combustion devices using the following approaches in order of preference according to their probable accuracy:
- On-site metering, using flow meters or scales, of quantities flowing through device input points;
- Purchase or delivery records of fuel quantities entering facilities where devices are situated; or
- Fuel expenditure records converted to fuel quantities using average prices.
When on-site metering is unpracticable or unavailable then, to measure fuel consumption accurately, new receipts measured by purchases, deliveries, or expenditures for fuels during a particular reporting period must be adjusted by fuel stock changes, if applicable. If the fuel stock at the beginning of the period exceeded the fuel stock at the end, then the difference must be added to the quantity received when determining fuel consumption during the period; otherwise, it must be subtracted from the quantity received.
Using the standard GM-X Inventory subsystem, reporting companies can track new fuel receipts, fuel issuances, and beginning as well as ending fuel stocks, in real time as consumable inventories. When calculating fuel consumption, the standard GM-X application automatically adjusts new fuel receipts by fuel stock changes as recommended by GHGP guidance.
Integrating the GM-X Fixed Assets and Inventory subsystems for the purpose of calculating fuel consumption is accomplished by linking a Container within the Inventory subsystem to each Asset representing a stationary combustion device using the Is Container Id property, as illustrated in Figure 2. The GM-X fixed asset register has a built-in control which prevents an Inventory Container from being linked to multiple Assets.
Step 2: Create Product for Consumable Fuel
A fuel for which GHG emissions are calculated must be recorded as a Product having the Good Subtype within the GM-X Product subsystem, using a unique Product Id assigned by the reporting company as illustrated in Figure 3. Each of those fuels must be categorized as one of the 53 Fuel Types in the Intergovernmental Panel on Climate Change (IPCC) database of emission factors, and its Inventory Type cannot be tracked by Lot Id or Serial No.
Figure 3
Optionally, based upon the outcome of a chemical analysis, a fuel may be assigned a Heating Value Basis to differentiate between heating values expressed on a net calorific value basis (lower heating value, or LHV) and a gross calorific value basis (higher heating value, or HHV). This setting is considered only for fuel quantities measured in units of energy such as joules, watts, or British thermal units (Btu); otherwise, in line with GHGP guidance, the GM-X ERP application always uses the LHV basis when calculating GHG emissions.
If the reporting company has developed its own custom emission factors for a fuel, the appropriate Emission Factor Id may be linked to the Product on the GM-X Insert Product or Update Product screens as illustrated in Figure 3. In the absence of an Emission Factor Id the GM-X ERP application will use the default emission factors provided by the GHGP cross-sector calculation tools. There is no need for reporting companies to maintain the default emission factors; they are built into the software.
Step 3: Track Fuel Receipts, Issuances, and Stocks as Consumable Inventories by Asset
The procedure for tracking fuel receipts, issuances, and stocks as consumable inventories in GM-X for the purpose of calculating GHG emissions is no different from standard GM-X inventory management procedures. These implement a procure-to-pay (P2P) process to automatically track fuel receipts. Using the GM-X Order subsystem, the reporting company creates, approves, and sends a purchase order (PO) to a fuel supplier, which fulfils the PO by way of an inbound shipment. At this point, using the GM-X Shipment subsystem, the reporting company receives a quantity of fuel from the shipment into consumable inventory by way of the Add Item Receipt screen. This may be a one-step or two-step process.
In a one-step process, the supplier delivers fuel directly to storage tanks for individual stationary combustion devices. For each delivery, fuel is received directly into the Container identified as the Is Container Id for the Asset representing the stationary combustion device.
In a two-step process, the business delivers fuel in bulk to a depot, and the reporting company subsequently transfers the fuel to storage tanks for individual stationary combustion devices. Within the GM-X ERP application, the transfers may be carried out as Inventory Item Movement transactions using the GM-X Inventory subsystem by way of the Add Inventory Item Movement screen, or as Transfer Order transactions using the GM-X Order and Shipment subsystems by way of the Add Item Receipt screen.
Either way, to track fuel consumption as accurately as possible, there is never any need to convert fuel expenditure records to fuel quantities based on average prices using the GM-X ERP application.
Once the fuel is transferred to storage tanks for individual stationary combustion devices, the reporting company can periodically record fuel consumption by way of the Add Item Issuance screen within the GM-X Inventory subsystem based upon on-site meter readings if available.
Alternatively, if on-site meters are not available, then the standard GM-X ERP application follows a stock check process which relies upon cycle counting of fuel stocks at each storage tank. This uses the GM-X Inventory subsystem to create a Stockcheck Header for each Facility and date by way of the Add Stockcheck Header screen, add individual Products representing fuels to each Stockcheck Header by way of the Add Stockcheck Detail screen, and record the Quantity Found for each Stockcheck Detail by way of the Update Stockcheck Detail screen. The differences, if any, between the Quantity Expected and Quantity Found for each Stockcheck Detail record are entered by way of the Add Inventory Item Variance screen to record fuel consumption.
Some fuels, such as natural gas, are piped directly to combustion devices instead of storage tanks. If on-site meters are not available, then the Add Inventory Item Variance screen within the GM-X Inventory subsystem may be used to record fuel consumption by assuming that the ending fuel stock is always zero.
Posting inventory receipt, issuance, movement and variance transactions to the GM-X general ledger automatically activates a system control which prevents data affecting Scope 1 GHG emissions from stationary sources which have already been reported from being modified.
Additional Considerations for Stationary Combustion Devices
Some industrial activities, such as the production of iron and steel, cement, and petrochemicals, closely integrate fuel combustion and non-combustion processes and lie outside the scope of the cross-sector GHG emission calculation and accounting tools built into the standard GM-X ERP application. The GHGP provides further sector-specific guidance and tools for some of these activities, which can be implemented within the GM-X ERP application using custom Emission Factors.
Direct Scope 1 GHG Emissions from Transport or Mobile Sources
These come from the combustion of fuels by vehicles when transporting people or freight, and by other mobile devices such as agricultural equipment.
Step 1: Create Asset as Vehicle
To calculate and account for direct Scope 1 GHG emissions from a transport or mobile source, an Asset must first be recorded as a Vehicle within the GM-X Fixed Assets and Shipment subsystems. The vehicle’s current ownership and operational status could be:
- Purchased or leased by way of a finance or capital lease, placed into service, and either capitalized according to a Depreciation Method, or expensed, using the equity share or financial control approach; or
- Rented or leased by way of an operating lease and placed into service using the operational control approach.
Under either of these scenarios, the vehicle operator is the company responsible for reporting Scope 1 GHG emissions using the operational control approach. For example, if a van which is not a fully electric vehicle (EV) is hired or rented by way of an operating lease and the renter is responsible for fuel, then under the operational control approach the renter records the van as an asset in its GM-X Fixed Assets subsystem, and reports Scope 1 GHG emissions based on fuel use, distance traveled, freight hauled, or passengers carried. In this case the vehicle owner might also record the same van as an asset in its GM-X Fixed Assets subsystem for the purpose of accounting for depreciation expenses but would only be responsible for reporting Scope 1 GHG emissions using the equity share or financial control approach. Alternatively, if the van is owner-operated, then using either approach the owner is the only company which records the van as an asset in its GM-X Fixed Assets subsystem and is also responsible for reporting GHG emissions based on fuel use, distance traveled, freight hauled, or passengers carried.
If the van is an EV, but not a hybrid, emissions must be reported as Scope 2 GHG emissions according to the GHGP. For hybrid vehicles, both Scope 1 and Scope 2 GHG emissions must be reported, with Scope 1 emissions limited to consumption of fossil fuels or biofuels, and Scope 2 emissions limited to electricity use.
No Industry Sector or Is Container Id properties should be assigned to Assets which are Vehicles, but to enable reporting of Scope 1 GHG emissions the following information is required by way of the standard GM-X Maintain Vehicle screen illustrated in Figure 4:
- The Type is selected from a dropdown list. The standard list incorporates all 194 vehicle types listed in 2008 guidance from the U.S. Environmental Protection Agency (EPA), and 2010 guidance from the United Kingdom Department for Environment, Food & Rural Affairs (DEFRA). Additional custom vehicle types can be added using the Add Vehicle Type screen, but the standard GM-X ERP application will not calculate GHG emissions for vehicles assigned to custom vehicle types;
- The Where Registered entry activates the Choose Geographic Area screen from which a geographic area such as a country or state (for countries, such as the U.S. and Australia, where vehicles are registered at the state level) is chosen;
- The Activity Type is selected from a dropdown list. Although this entry is optional, the standard GM-X ERP application will calculate GHG emissions only for vehicles assigned to an Activity Type; and
- The Odometer Calibration is a unit of measure (Kilometer, Mile, or Nautical Mile) selected from a dropdown list, for interpreting any distances associated with the vehicle if required by the Activity Type selection.
For direct Scope 1 GHG emissions from vehicles, activity data conforming to GHGP guidance is given by the Activity Type selection for each vehicle and may comprise:
- Fuel use and vehicle distance (applicable only for vehicles registered in the U.S.);
- Fuel use only;
- Vehicle distance only (i.e., road transportation);
- Passenger distance only (i.e., public or passenger transportation);
- Weight distance only (i.e., freight transportation);
- Custom fuel (requires an Emission Factor Id); or
- Custom vehicle (requires an Emission Factor Id).
If the reporting company has developed its own custom emission factors for a vehicle, the appropriate Emission Factor Id may be linked to the Vehicle on the GM-X Maintain Vehicle screen as illustrated in Figure 4. In this case the vehicle’s Activity Type setting must be either ‘Custom fuel’ or ‘Custom vehicle’; otherwise, the GM-X ERP application will use the default emission factors provided by GHGP cross-sector calculation tools, and will ignore any Emission Factor Id. There is no need for reporting companies to maintain those default emission factors; they are built into the software.
Figure 4
Step 2: Track Fuel Use, Distance, Weight, or Passenger Counts by Vehicle and Journey
The procedure for tracking fuel use, distance, weight, or passenger counts for GHG emissions reporting purposes is no different from standard GM-X procedures for tracking outbound shipments.
In the GM-X ERP application, when an outbound shipment leaves the premises, the journey is known as a dispatch event. On the Add Dispatch Event screen illustrated in Figure 5, one of the reporting company’s Vehicles is chosen for the journey, as well as a Shipment Method Type which identifies the transportation mode (Air, Rail, Road, or Water). The chosen Vehicle’s Activity Type determines which entries are required to calculate the GHG emissions for the journey:
Figure 5
- If the Activity Type is ‘Fuel use and vehicle distance’ then the Start Mileage, End Mileage, and Fuel Used quantity must be entered; a Fuel Type Used must be selected from the dropdown list; and a Fuel Unit of measure must be selected from the dropdown list;
- If the Activity Type is ‘Fuel use only’ then the Fuel Used quantity must be entered, a Fuel Type Used must be selected from the dropdown list, and a Fuel Unit of measure must be selected from the dropdown list;
- If the Activity Type is ‘Vehicle distance only’ then the Start Mileage and End Mileage must be entered;
- If the Activity Type is ‘Passenger distance only’ then the Start Mileage, End Mileage, and Passenger Count must be entered;
- If the Activity Type is ‘Weight distance only’ then the Start Mileage, End Mileage, and Actual GCW (gross combination weight) must be entered; and a Weight Unit must be selected from the dropdown list. Alternatively, in addition to the Start Mileage and End Mileage, the Actual Net Weight and Actual Tare Weight may be entered, and the GM-X system will add them together as the Actual GCW;
- If the Activity Type is ‘Custom fuel’ then the Fuel Used quantity must be entered, and a Fuel Unit must be selected from the dropdown list; or
- If the Activity Type is ‘Custom vehicle’ then the Start Mileage and End Mileage must be entered.
Start Mileage and End Mileage entries, if required, must be stated in the chosen Vehicle’s Odometer Calibration unit of measure.
The status of each Dispatch Event progresses through the following life cycle:
- ‘Pending’ means that the journey has been entered into the GM-X system but has not yet commenced. The Actual Start Date+time and Actual End Date+time entries are blank;
- ‘In Transit’ means that the journey has commenced but is not yet complete. The Actual Start Date+time entry exists but the Actual End Date+time entry is blank;
- ‘Complete’ means that the journey is complete. Both the Actual Start Date+time and Actual End Date+time entries exist and the Actual End Date+time entry occurs after the Actual Start Date+time entry; or
- ‘Locked’ means that all required data for the journey has been entered and cannot be changed. This status is a system control which prevents data affecting GHG emissions which have already been reported from being modified.
Indirect Scope 2 GHG Emissions
These come from the generation of purchased or acquired electricity, steam, heat, or cooling that is consumed by operations owned or controlled by the reporting company.
Step 1: Create Asset as Facility
To calculate and account for indirect Scope 2 GHG emissions, an Asset must first be recorded as a Facility within the GM-X Fixed Assets subsystems. The facility’s current ownership and operational status could be:
- Purchased or leased by way of a finance or capital lease, placed into service, and either capitalized according to a Depreciation Method, or expensed, using the equity share or financial control approach; or
- Rented or leased by way of an operating lease and placed into service using the operational control approach.
Under either of these scenarios, the facility operator is the company responsible for reporting Scope 2 GHG emissions using the operational control approach. For example, if a factory building is rented by way of an operating lease and the renter is responsible for electricity generated or distributed by an external party, then under the operational control approach the renter records the factory building as an asset in its GM-X Fixed Assets subsystem, and reports Scope 2 GHG emissions based on electricity consumption billed by the electricity producer or distributor (for e.g., an electrical utility or electric grid). In this case the building owner might also record the same factory building as an asset in its GM-X Fixed Assets subsystem for the purpose of accounting for depreciation expenses but would only be responsible for reporting Scope 2 GHG emissions using the equity share or financial control approach. Alternatively, if the building is owner-occupied, then using either approach the owner is the only company which records the factory building as an asset in its GM-X Fixed Assets subsystem and is also responsible for reporting GHG emissions based on electricity consumption.
Requirements for reporting Scope 2 GHG emissions would be similar for consumption of steam, heat, or cooling generated or distributed by an external party. However, if any part of the electricity, steam, heat, or cooling consumed at the facility is generated by the reporting company (i.e., internally) then the reported Scope 2 emissions must only reflect total ― or gross ― purchases from the generator or grid instead of external purchases “net” of internal generation. For further information see Chapter 5 of the GHGP Scope 2 Guidance.
Step 2: Create Custom Emission Factors and Assign to Facility
Unlike Scope 1 GHG emissions, GHGP cross-sector calculation tools do not provide any default factors for Scope 2 emissions; therefore, no default Scope 2 emission factors are built into the GM-X ERP application. The appropriate Emission Factor Id must be linked to the Facility on the GM-X Update Facility screen as illustrated in Figure 6.
Figure 6
Emission factors must always be determined using the location-based method. Some of those location-based emission factors may be obtainable from the Electricity tabs for the U.S., China, Taiwan, Brazil, Thailand, and the United Kingdom within the CHGP Emission Factors Worksheet. Others may be purchased from the International Energy Agency (IEA).
Furthermore, emission factors must also be determined using the market-based method, unless none of the contractual instruments within the claims systems operating within that market meet GHGP Scope 2 Quality Criteria shown in Tables 6.3 and 7.1, and Section 7.5, in the GHGP Scope 2 Guidance.
Units of electricity consumption should be matched to the emission factors appropriate for the consuming facility’s location or market. According to the GHGP, for the location-based method, this means choosing an information source for the location where the facility is located. For the market-based method, it means choosing a contractual instrument or information source for each measure of electricity, steam, heat, or cooling. For example, if a purchased certificate can be applied to half of a facility’s electricity consumption, the reporting company will need to use other instruments or information within the emission factor hierarchy to calculate the emissions for the remaining consumption.
Because only one set of location-based or market-based emission factors is linked directly to a particular facility, the requirement to calculate Scope 2 emissions using both the location-based and market-based methods, where applicable, means that the custom emissions factors linked to a single facility are insufficient.
To deal with this constraint, the reporting company can create a hierarchy of facilities within facilities using the standard GM-X Inventory subsystem. At the highest level of the hierarchy, each facility represents a market, and the respective location-based emission factors are linked to that level of the hierarchy. At the subsequent lower levels of the hierarchy, each facility represents a particular contractual instrument or information source which is relevant for calculating Scope 2 emissions using the market-based method, and the respective market-based emission factors are linked to that facility. In this relationship the senior or parent facility represents location-based emission factors and the junior or child facility represents a specific set of market-based emission factors. There is no logical limit to the number of levels that can be included in such a hierarchy. Once defined, the hierarchy will allow simultaneous calculation of Scope 2 emissions according to the location-based or market-based method as illustrated in Tables 6.4 and 6.5 of the GHGP guidance for Scope 2 emissions.
Step 3: Track Scope 2 Purchases of Electricity, Steam, Heat, or Cooling by Facility
The procedure for tracking Scope 2 emissions is no different from standard GM-X procedures for entering vendor invoices for electricity, steam, heat, or cooling, and posting them to the general ledger.
Figure 7
Figure 8
Each line item of the vendor invoice has an Account Distribution which is maintained by way of the Update Supplier Invoice Account Distribution screen illustrated in Figure 7. One of the items on this screen will debit an expense account, or a liability account representing an accrued expense account. The Item Details option for that account displays the Update Supplier Invoice Accounting Item screen illustrated in Figure 8. The Statistical Quantity entered on that screen is the quantity of electricity, steam, heat, or cooling consumed in the Statistical Unit of Measure (such as megawatt hours, or MWh), both taken from the vendor invoice, and a Facility Id is chosen which provides direct or indirect links to custom emission factors as follows:
- When the invoice item covers a market for which no supplier-specific data or other contractual instruments exist, or none of the claims systems operating within that market meet GHGP Scope 2 Quality Criteria, then the Facility Id at the top of the hierarchy must be chosen. As discussed earlier, this is the level linked to custom emission factors supporting the location-based method;
- Otherwise, a Facility Id at a lower level of the hierarchy must be chosen. This is a level within the hierarchy that supports the market-based method and is linked to custom emission factors for a specific contractual instrument or information source. Simultaneous location-based calculation of Scope 2 emissions is supported by the hierarchical relationship between that facility, and the Facility Id at the top of the hierarchy.
Once entry of the vendor invoice is complete, and the invoice is approved, it may be posted to the GM-X general ledger. Posting will create a separate Journal Entry Item for each line shown on the Update Supplier Invoice Accounting Item screen, and the Statistical Quantity, Statistical Unit of Measure, and Facility Id will be copied from the Supplier Invoice Accounting Item to that Journal Entry Item. Posting the vendor invoice to the general ledger automatically activates a system control which prevents data affecting Scope 2 GHG emissions which have already been reported from being modified.