These inventories are carried out in accordance with the Guidelines for the Preparation of GHG Inventories of the Intergovernmental Group of Experts on Climate Change (2006 and 2019 Refinements). b) The definition of the Business as usual scenario is carried out according to the following hypotheses for the 3 key GHG sectors in Andorra: Energy sector: GHG emissions per capita (taking into account the equivalent population, i.e. the average resident and floating population) are maintained from 2005 (the year of the highest GHG emissions) to 2050.