SEC Propsed Climate-Related Disclosure Rules
Regulation S-K
Item 1500 Definitions

Global warming potential (“GWP”)

(f) Global warming potential (“GWP”) means a factor describing the global warming impacts of different greenhouse gases. It is a measure of how much energy will be absorbed in the atmosphere over a specified period of time as a result of the emission of one ton of a greenhouse gas, relative to the emissions of one ton of carbon dioxide (CO2).

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