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Transcript of GHG Inventories
Keran B. Jeff C. Layla T. Lauren W.
What is GHG Inventories?
Accounting and auditing the emissions in the atmosphere admitted from an institution that is expected to contribute to global warming.
Residential and Commercial 11%
Fossil Fuel Production 19%
Other Industry 18%
The Future of GHG Inventories
GHG Protocol Agriculture Guidence
Mitigation Goals Accounting and Reporting Standard
GHG Protocol Financial Sector Guidance
Gases in the atmosphere that absorbs and emits infrared radiation
HISTORY OF GREENHOUSE GAS INVENTORIES
WRI and WBCSD launched standardized methods for GHG accounting
The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard
ISO adopted the Corporate Standard for ISO 14064: International Standard for environmental management
ISO, WBCSD, WRI signed the Memorandum of Understanding to jointly promote global standards
Intergovernmental Panel on Climate Change (IPCC) created by WMO and UNEP to provide governments of the world scientific data on world's climate
IPCC Second Assessment Report was published
Kyoto Protocol was created from the IPCC Second Assessment Report.
2. Sectors of GHG Emissions
3. History of GHG Inventories
4. The Purpose
5. Who Uses Them?
6. Where are they performed around the world?
7. Principles of GHG accounting and reporting
9. Uncertainties with GHG Inventories
10. Complementary Standards, Protocols and Guidelines
11. The Future of GHG Inventories
15 Million Metric Tonnes of Emissions by 50 lowest emitting countries combined
21 Million Metric Tonnes emitted of CO2 from all all Wal-Mart Worldwide
Environmental Defense Fund (EDF) and moderated by Treehugger.com
sustainability goals including its global target to design and open a store prototype up to 25% o 30% more efficient
2005 goal to reduce greenhouse gas (GHG) from existing stores by 20% by 2012.
Principles of GHG Accounting and Reporting
“You got to be very careful if you don’t know where you’re going, because you might not get
there.” - Yogi Berra
Provide business with information that can be used to build an effective strategy to
manage and reduce emissions; (WRI)
Provide information that facilitates business participation in different GHG programs,
including trading, registries, and other GHG reduction efforts; (WRI)
Contains the information that users—both internal and external to the company—
need for their decision making. An important aspect of relevance is the selection of an
appropriate inventory boundary that reflects the substance and economic reality of the
company’s business relationships, not merely its legal form. (EPA)
Question: what makes GHG accounting different from regular financial accounting? If it is
honorable (acceptable? expected?) for corporations to cut right to the bone with their financial
accounting practices, would we as consumers feel the same way if they followed that practice
with GHG accounting?
“Account for and report all GHG emissions sources and activities within the chosen
inventory boundary. Disclose and justify any specific exclusions.” - (EPA, GHG Accounting
and Reporting Principles)
1) Organizational structures: control (operational and financial), ownership, legal
agreements, joint ventures, etc.
2) Operational boundaries: onsite and offsite activities, processes, services, and impacts.
Use consistent methodologies to allow for meaningful comparisons of emissions over
time. Transparently document any changes to the data, inventory boundary, methods,
or any other relevant factors in the time series. (WRI)
Address all relevant issues in a factual and coherent manner, based on a clear audit trail.
Disclose any relevant assumptions and make appropriate references to the accounting
and calculation methodologies and data sources used. (EPA)
Ensure that the quantification of GHG emissions is systematically neither over nor
under true emissions, as far as can be judged, and that uncertainties are reduced as far as practicable.
Case Study 1: Vauxhall Motors
Case Study 2:
The Body Shop
2) Determine which tools apply to your sector
3) Hire Someone to do the Math
1) Determine Scope
Find Your Sector
Work Through Guideline
Calculate in Excel Spreadsheet
Who can become a Certified GHG Verifier?
Uncertainties with GHG Inventories
Quality Assurance/Quality Control (QA/QC)
a. Availability bias: basing judgements on outcomes that are more easily remembered
COMPLEMENTARY STANDARDS, PROTOCOLS AND GUIDELINES
GHG Protocol: Product Life Cycle Accounting and Reporting Standard (2011)
GHG Protocol Corporate Accounting and Reporting Standard (2004)
GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011)
GHG Protocol for Project Accounting (2005)
GHG Protocol for the US Public Sector (2010)
GHG Protocol Guidelines for Quantifying GHG reductions from Grid-Connected Electricity projects (2007)
GHG Protocol Land Use, Land-Use Change, and Forestry Guidance for GHG project Accounting (2006)
Measuring to Manage: A Guide to Designing GHG Accounting and Reporting Programs (2007)
Information needs to be recorded, compiled, and analyzed in a way that enables internal reviewers and external verifiers to attest to its credibility. (WRI)
The information should be sufficient to enable a third party to derive the same results if provided with the same source data (WRI)
Achieve sufficient accuracy to enable users to make decisions with reasonable assurance as to the integrity of the reported information. (EPA)
The quantification process should be conducted in a manner that minimizes uncertainty. Reporting on measures taken to ensure accuracy in the accounting of emissions can help promote credibility while enhancing transparency. (WRI)
b. Representative bias: basing judgements on limited data and experience without looking at other relevant evidence
a. Motivational bias: an expert’s desire to influence the outcome or avoid contradicting prior positions on an issue
b. Selection bias: the inventory agency selects an expert who tells them what they want to hear
Accounting and auditing emissions in the atmosphere emitted from an institution
Used by all levels of government, corporations, regulators, scientists and general public
Main principles of GHG accounting and reporting:
•Number of sector-specific standards, protocols and guidelines available and are continually being introduced
Emissions are direct GHG emissions from sources that are owned or controlled by the entity. Scope 1 can include emissions from fossil fuels burned on site, emissions from entity-owned or entity-leased vehicles, and other direct sources.
Emissions are indirect GHG emissions resulting from the generation of electricity, heating and cooling, or steam generated off site but purchased by the entity, and the transmission and distribution (T&D) losses associated with some purchased utilities (e.g., chilled water, steam, and high temperature hot water).
Emissions include indirect GHG emissions from sources not owned or directly controlled by the entity but related to the entity’s activities. Scope 3 GHG emission sources currently required for federal GHG reporting include T&D losses associated with purchased electricity, employee travel and commuting, contracted solid waste disposal, and contracted wastewater treatment. Additional sources that are currently optional under federal reporting requirements, but are significant, include GHG emissions from leased space, vendor supply chains, outsourced activities, and site remediation activities.
Iron and Steel
Pulp and Paper
Refrigeration and Air-conditioning equipment (manufacturing, installation, operation and disposal)
All companies with offices and the service-sector
Indirect CO2 Emissions from the Consumption of Purchased Electricity, Heat, and/or Steam: Guide to calculation worksheets (January 2007) v 1.2
To follow this method, the following information will be necessary, and should be available from the building’s property manager:
- Total building area;
- Area of company’s space;
- Total building electricity use (in kWh or MWh); and
- Building occupancy rate (i.e., if 75 percent of the building is occupied, then use .75)
(Area of Company’s Space ÷/ Total Building Area) x Total Building Electricity Use ÷/ Building Occupancy Rate = Approximate kWh or MWh Electricity Used
"Candidates will need to possess an in-depth knowledge of GHG fundamentals, climate change science principles, as well as generally accepted protocols, standards and methodologies. They will also be required to provide documented GHG and auditing experience as well as achieving a passing score on the certification exam."
- CSA Group
EEA is an agency of the European Union.
Has 32 countries as members.
Established in 1990 and was adopted by the EU in 1990.
The EEA main head quarters are in Copenhagen. Est.1993
They developed a GHG Inventory dating back to 1990 with annual reporting
These reports are for review by UNFCCC
U.S. Environmental Protection Agency (EPA) is an agency of the United States federal government which was created for the purpose of protecting human health and the environment by writing and enforcing regulations based on laws passed by Congress
The EPA was established in 1970
The EPA headquarters are located in Washington DC.
They developed a Green House Gas Inventory dating back to 1990 with annual reporting
These reports are for review by UNFCCC for Kyoto Protocol until there withdraw
Chevron Corporation, one of the six "supermajor" publicly-traded oil companies, is the second largest oil and gas company
Chevron spent over $7.4 million on advertising directly addressing energy and environmental topics in the U.S. in 2010
Greenhouse Gas Protocol. (2011). Product Life Cycle Accounting and Reporting Standard. World Resources Institute and World Business Council for Sustainable Development.
Greenhouse Gas Protocol. (2012). GHG Protocol Agriculture Guidance. Retrieved from Greenhouse Gas Protocol: http://www.ghgprotocol.org/standards/agriculture-guidance
Greenhouse Gas Protocol. (2012). Mitigation Accounting. Retrieved from Greenhouse Gas Protocol: http://www.ghgprotocol.org/mitigation-accounting
Greenhouse Gas Protocol. (2013). Financial Sector Guidance for Corporate Value Chain (Scope 3) Accounting and Reporting. Retrieved from Greenhouse Gas Protocol: http://www.ghgprotocol.org/feature/financial-sector-guidance-corporate-value-chain-scope-3-accounting-and-reporting
IPCC. (2000). Good Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories. Japan: Institute for Global Environmental Strategies (IGES). Retrieved from Intergovernmental Panel on Climate Change (IPCC).
EEA Green House gas viewer (2012) http://www.eea.europa.eu/data-and-maps/data/data-viewers/greenhouse-gases-viewer
EPA U.S.CAS-B.C GHG Inventory Report (MOE 2012) http://www.env.gov.bc.ca/cas/mitigation/ghg_inventory/
Minstery of Enviroment Canada (2012) http://www.ec.gc.ca/ges-ghg/default.asp?lang=En&n=83A34A7A-1
CAS-B.C GHG Inventory Report (MOE 2012) http://www.env.gov.bc.ca/cas/mitigation/ghg_inventory/
Wal-Mart Treehugger Heather Philipp (03/03/2010) http://www.renewablechoice.com/blog-walmart-ghg-treehugger-graham-hill -greenhouse-gases.html
Chevron (April 2012)http://www.chevron.com/globalissues/climatechange/
Uninversity of Alberta Agricultural Greenhouse Gases Program http://www.rr.ualberta.ca/Research/AGGP.aspx