What is equity share?
Equity share implies the percentage interest in ownership, benefits, or control that may govern entitlements to emission reductions by participants in collective undertakings. Under the 1605(b) Program, equity share is an alternative approach to determining entity boundaries. Equity share exists when more than one entity has a financial interest in a particular facility or emission source, and each of the entities take responsibility for reporting only a portion of the facilities emissions or reductions. Note: If the equity share is used to determine an entity’s boundaries, the reporting entity must inform the other entities that share responsibility for particular sources of its intention to report under the 1605(b) Program. This communication ensures that source emissions or reductions are not double reported under the Program. General Guidelines, ยง300.
