What is the key difference between Installation and Process in carbon accounting the exposure variables (net vs. gross), even if the calculation logic is the same?

In carbon accounting, the distinction between "Installation" and "Process" primarily hinges on the scope and granularity of emissions tracking, rather than just the exposure variables (net vs. gross). Installation-based accounting looks at the emissions from a fixed location or facility as a whole, encompassing all activities and processes within. This can include direct emissions from operations and indirect emissions from purchased energy. Process-based accounting, on the other hand, zeroes in on specific activities or processes within an installation, providing a more detailed view of emissions from particular operations. Although both approaches may utilize similar calculation logic to quantify carbon emissions, the key difference lies in the level of detail and the specific emissions sources they cover. Installation-based accounting offers a broad overview, useful for organizational-level reporting and compliance with certain regulatory frameworks. Process-based accounting provides insights into specific emission-intensive activities, enabling targeted reductions and efficiency improvements. The choice between net and gross accounting methods (considering removals and offsets or not) can apply to both installations and processes but does not fundamentally distinguish the two approaches. Instead, the differentiation is rooted in the scale and specificity of emissions monitoring and reporting.