This standard covers corporate accounting and reporting principles, tracking emissions over time, calculating emissions, and reporting GHG emissions.

• corporate accounting
• reporting standard
• tracking emissions
• calculating emissions
• organizational boundaries
• operational boundaries
• reporting

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A Corporate Accounting and Reporting Standard

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1. A Corporate Accounting and Reporting Standard A Corporate Accounting and Reporting Standard

2. Introduction Lesson Modules Principles 2. GHG Accounting and Reporting Principles Organizational Boundaries 3. Setting Organizational Boundaries Operational Boundaries 4. Setting Operational Boundaries 5. Tracking Emissions Over Time over time Tracking 6. Identifying and Calculating Emissions Calculating Emissions 7. Reporting GHG Emissions Reporting 8. Review Review A Corporate Accounting and Reporting Standard

3. Reporting GHG Emissions Lesson 7 A Corporate Accounting and Reporting Standard

4. Introduction Learning Objectives Principles In this lesson you will learn: Organizational Boundaries Which information must reported in a GHG inventory Operational Boundaries Which information may be reported optionally over time Tracking Emission reporting tips Calculating Emissions How to facilitate interpretation of emissions data Reporting Review A Corporate Accounting and Reporting Standard

5. Introduction GHGP Report Basics Principles RELEVANT COMPLETE CONSISTENT TRANSPARENT ACCURATE Organizational Boundaries Base on best available data at time of publication Operational Boundaries Acknowledge limitations over time Tracking Communicate any identified past errors Calculating Emissions Reporting Include company s gross emissions separately from any GHG trades/offsets Review A Corporate Accounting and Reporting Standard

6. Introduction Report Information Principles Organizational Required Boundaries Optional Operational Boundaries Company Description and Inventory Boundary Emissions and Performance Information over time Tracking Calculating Emissions Emissions Information Offsets Information Reporting Scope 2 Scope 1 Scope 3 Review A Corporate Accounting and Reporting Standard

7. Introduction Required: Company and Boundary Info Principles Organizational Boundaries Company description Operational Boundaries Organizational boundary, consolidation approach over time Tracking Operational boundaries If scope 3 included, list activity types covered Calculating Emissions Reporting period covered Reporting Review A Corporate Accounting and Reporting Standard

8. Introduction Required: Emissions Data Principles Total Scope 1 and 2 emissions Independent of any offsets, allowances, etc. Emissions separated by Scope 1 and 2 Emissions of all 7 GHGs separately In metric tonnes and in metric tonnes of CO2e Ex: 100 t of CH4 CO2emissions from biomass separately from scopes Base year and emissions profile over time Context for any base year recalculations Calculation methodologies Any exclusions of sources or operations Organizational Boundaries Operational Boundaries 2,100 t CO2e over time Tracking Calculating Emissions Reporting Review A Corporate Accounting and Reporting Standard

9. Introduction Required: If electricity product or supplier data Principles Report two scope 2 figures, one on market-based method and one on location-based method Organizational Boundaries If setting an emissions reduction goal, shall identify which method s total is used Operational Boundaries over time Tracking Disclose which method used in inventory total (if only reporting 1 total), and which used in base year Calculating Emissions Ensure market-based emission factors meet the Scope 2 Quality Criteria Reporting Review A Corporate Accounting and Reporting Standard

10. Introduction Recommended (for Scope 2 reporting): Principles Annual electricity consumption (in kWh, MWh, BTU, etc.) Basis for upstream scope 3 calculations (which method used to determine upstream energy emissions in scope 3 category # 3) Instrument features i.e., instrument certification labels; power plant features such as technology type, age of facility, and facility location; and policy context characteristics such as if the facility received a subsidy and its relationship with supplier quotas Organizational Boundaries Operational Boundaries over time Tracking Calculating Emissions Reporting Review A Corporate Accounting and Reporting Standard

11. Introduction Optional: Emissions and Performance Data Principles Scope 3 emissions Organizational Boundaries Emissions further disaggregated by facility, country, source or activity type) Operational Boundaries Additional electricity generation emissions over time Tracking Emissions from Non-Kyoto GHGs Emissions performance benchmarking data Calculating Emissions Ratio performance indicators Reporting Outline of any GHG management programs or strategies Review A Corporate Accounting and Reporting Standard

12. Introduction Optional 2: Emissions and Performance Data Principles Any contractual provisions addressing GHG risks and obligations Organizational Boundaries Copy of any verification statement Operational Boundaries Info on emissions changes not triggering base year recalculation over time Tracking Emissions for all years between base year and reporting year Info on inventory quality (e.g., uncertainties, policies to improve quality) Calculating Emissions Info on any GHG sequestration Reporting List of facilities included in inventory Review A Corporate Accounting and Reporting Standard

13. Introduction Optional: Info on Offsets Principles Organizational Info on offsets purchased or developed outside inventory boundary Disaggregate by GHG storage/removals and reduction projects Specify if verified or approved by external program (e.g., CDM) Boundaries Operational Boundaries over time Tracking Info on reductions within inventory that have been sold as offsets Specify if verified or approved by external program (e.g., CDM) Calculating Emissions Reporting Review A Corporate Accounting and Reporting Standard

14. Introduction Reporting Tips Principles Organizational Boundaries Report optional info based on objectives and audience Operational Boundaries National or voluntary program requirements may differ over time Tracking Difference between full public GHG reports and summary reports (sustainability/corporate social responsibility reports) good practice to include link to full report in summary report Calculating Emissions Reporting Facility data or ratio indicators may be kept confidential Review A Corporate Accounting and Reporting Standard

15. Introduction Ratio Indicators (optional) Principles Ratio Indicators: provide info on relative performance; emissions per business metric Organizational Boundaries Operational Boundaries Help to Evaluate performance over time Normalizing performance of different business units over time Tracking Calculating Emissions Reporting Develop ratios that make sense for your company Review A Corporate Accounting and Reporting Standard

16. Introduction Ratio Indicator Examples Principles Organizational Boundaries Productivity or Efficiency Ratios: value of business/GHG impact $1 revenue / t CO2e Operational Boundaries ex: sales / tonne of GHG Intensity Ratios: over time Tracking GHG impact/unit of physical impact or economic output 10 t CO2e / car ex: ton of GHG / electricity produced ex: tonne of GHG / sales Calculating Emissions Percentages: 30% lower emissions per car than in 2000 Reporting Ratio between items with same unit ex: current emissions as % of base year emissions Review A Corporate Accounting and Reporting Standard

17. Introduction Summary Principles Follow 5 GHGP principles when reporting Organizational Boundaries Required reporting: Scopes 1 and 2 Operational Boundaries Optional reporting: info on Scope 3, performance, offsets over time Tracking If participating in a GHG program, check its reporting requirements Calculating Emissions Reporting Interpreting emissions using ratio indicators Review A Corporate Accounting and Reporting Standard

18. Introduction Further Reading Principles The Greenhouse Gas Protocol: A Corporate Accounting & Reporting Standard Chapter 9: Reporting GHG Emissions Organizational Boundaries The Greenhouse Gas Protocol: Scope 2 Guidance Operational Boundaries over time Hot Climate, Cool Commerce: A Service Sector Guide to Greenhouse Gas Management Part 3, Step 7: Reporting a Company s GHG Inventory Tracking Calculating Emissions Reporting ISO 14064-1 Section 7: Reporting of GHG Emissions Review A Corporate Accounting and Reporting Standard