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Corporate Emissions Inventory Module – A guide to corporate accounting and reporting standards

World Resources Institute. Corporate Emissions Inventory Module – A guide to corporate accounting and reporting standards. GHG Protocol Initiative Corporate Accounting Standards - An Update June 12, 2003 Simon Schmitz World Business Council for Sustainable Development.

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Corporate Emissions Inventory Module – A guide to corporate accounting and reporting standards

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  1. World Resources Institute Corporate Emissions Inventory Module – A guide to corporate accounting and reporting standards GHG Protocol Initiative Corporate Accounting Standards - An Update June 12, 2003 Simon Schmitz World Business Council for Sustainable Development

  2. Some background of the Initiative • Convened in 1998 by WBCSD and WRI • Mission: to develop international GHG accounting and reporting standards for business through an inclusive and transparent multi-stakeholder process • 2 modules: corporate inventories & GHG mitigation projects Setting the scene

  3. Multi – Stakeholder Process Builds on Existing Approaches • GHG Protocol • Standard • Corporate module • Project module Adoption and Continuous Improvement Building a Credible Standard

  4. Businesses using GHG Protocol • Alcan Aluminum, USA • Alcoa, USA • AstraZeneca, UK • Ball Corporation, USA • Baxter International, USA • BP, USA • Bethlehem Steel, USA • Birka Energi, Sweden • The Body Shop, UK • Casella Waste Systems Inc., USA • Cinergy, USA • Eastman Kodak, USA • FPL Group, Inc., USA • CODELCO, Chile • Edison Mission Energy, USA • Ford, USA • ENDESA, Spain • Green Mountain Energy, USA • Holcim, USA • IBM, USA • IKEA International, Sweden • International Paper, USA • Interface, USA • ITC Inc., India • Johnson & Johnson, USA • Kansai Electric Power, Japan • Lockheed Martin, USA • Miller Brewing Co., USA • Mirant, USA • National Renewable Energy Laboratory, USA • Nike, USA • Norm Thompson Outfitters, USA • Norsk Hydro, Norway • N.V. Nuon Energy, Netherlands • PWC, New Zealand • PSEG, USA • Pfizer Inc, USA • SC Johnson, USA • St Lawrence Cement Inc., USA • Seattle City Light, USA • Simplex Paper & Pulp, India • Sony Electronics, Japan • STMicroelectronics, Switzerland • Suncor, USA • Target Corporation, USA • Tata Steel, India • Tokyo Gas, Japan • Verizon Communications, USA • Volkswagen, Germany • We Energies, USA • 500 PPM GmbH, Germany • Philips & Yaming, China

  5. Government Initiatives U.S. Environmental Protection Agency Climate Leaders USAID Clean Technology Initiative and Greenhouse Gas Pollution Prevention Program California Climate Action Registry Wisconsin GHG Registry NGO Initiatives World Wildlife Fund Climate Savers Carbon Disclosure Project- 35 of the worlds largest investors with assets of more than $4.5 trillion have asked the world’s top 500 companies to quantify their GHG emissions using the GHG Protocol Global Reporting Initiative Climate Neutral Network Business Initiatives International Forum of Forest and Paper Associations Pulp & Paper Sector Calculation Tools Aluminium Institute Protocol & Calculation Tools International Iron and Steel Institute Calculation Tools (under development) Proposed WEF Global GHG Registry NZ Business Council for Sustainable Development Respect Europe Business Leaders Initiative for Climate Change (BLICC) WBCSD Sustainable Cement Initiative French REGES Protocol Trading Schemes Chicago Climate Exchange UK Emissions Trading Scheme EU Emissions Trading Scheme Other European, Japanese, Canadian, and Australian Cement Industry Associations European Bank for Reconstruction & Development Climate initiatives using GHG Protocol

  6. Calculation tools Standards, Guidance and Calculation Tools GHG Protocol Standards and Guidance 2nd edition to be published in September Web-based, user-friendly, step-by-step guidance

  7. Standards and Guidance: Table of Contents • Identifying and Calculating GHG emissions • Managing inventory quality  • Reporting GHG emissions • Verification • ---- • Possibly new Appendix: rough overview of issues in accounting for carbon stocks • Business Goals • Accounting Principles • Organizational Boundaries • Operational Boundaries • GHG Reductions and Offsets • Tracking Emissions Over Time (formerly “Setting a Historic Performance Datum”) • New Chapter: Voluntary GHG Targets

  8. Standards • Accounting emissions from subsidiaries, JVs, etc. • Based on financial accounting practices Principles Organizational Boundaries Operational boundaries Historic Datum Reporting GHG emissions

  9. Producing the 2nd EditionSetting Organizational Boundaries • Overall framework remains same: two main accounting options for consolidation: Equity and Control • Companies now have a choice to use either the control or the equity share approach • More accurate definition of/criteria for control • Some new/simpler definitions which need to be decided on • Guidance on contractual arrangements and leasing provided

  10. Standards • 3 scopes guarantee transparency: • scope 1: Direct emissions (must report) • scope 2: Indirect Emissions - imported electricity, heat, or steam (must report) • scope 3: Other relevant indirect emissions (voluntary) Principles Organisational Boundaries Operational boundaries Historic Performance Datum Reporting GHG emissions Selection of scope/s depends on objectives of inventory (e.g. internal risk management vs. trading markets).

  11. Producing the 2nd EditionSetting Operational Boundaries – Scope 2 • Scope 2 definition changed to avoid double counting within Scope 2 emissions: emissions associated with production of electricity consumed by the reporting entity • Emissions associated with transmission & distribution losses shall be reported by an entity that owns or controls the T&D equipment

  12. Producing the 2nd EditionSetting Operational Boundaries – Scope 2 Own use Scope 2 Indirect emissions from Own Use of Purchased Electricity Purchased Electricity Scope 3 Indirect emissions from Purchased Electricity resold to end user Resold to end-user Supplementary Information Emissions from Purchased Electricity resold to non end user Resold to intermediary

  13. Producing the 2nd EditionNew Guidance chapter: Voluntary GHG targets • Why set a GHG target? • Steps in setting and reporting progress towards a GHG target • Obtain senior management commitment • Choose the target type (absolute vs. intensity) • Decide on the target boundaries • Decide on the use of external offsets • Choose a type of base year (fixed vs. rolling base year) • Decide on the level of reduction • Tracking GHG performance against target

  14. Existing calculation tools • Sector-specific tools • aluminum • pulp and paper • iron and steel • nitric acid • ammonia • adipic acid • cement • lime • HCFC-22 • semi-conductors • Cross-sector tools • Mobile and stationary combustion

  15. Calculation Tools: new developments • Updates of • International Forum of Forest and Paper Associations Pulp & Paper Sector Calculation Tools • Aluminium Institute Protocol & Calculation Tools • International Iron and Steel Institute Calculation Tools • Guidance on choosing emissions factors, electricity flows, and CHP in the Stationary Tool • GHG Guide for office-based organizations • Uncertainty tool: quantifying measurement uncertainties

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