ghg inventory guide cd version
TRANSCRIPT
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8/7/2019 Ghg Inventory Guide CD Version
1/112Confederation of Indian Industry
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Corporate GHG
Inventory Program Guide
Corporate GHG
Inventory Program Guide
( Version 1 )
October, 2008
-
8/7/2019 Ghg Inventory Guide CD Version
2/1122 Corporate GHG Inventory Program Guide
The Confederation of Indian Industry (CII) Sohrabji Godrej Green Business Centre (CIIGodrej
GBC) acknowledges the rich contributions made by the partner organisations the US
Environmental Protection Agency (USEPA) and the World Resources Institute (WRI) toward
designing and developing the Corporate GHG Inventory Programme and this Programme
Guide.
CII-Godrej GBC has initiated two projects Voluntary Programme to Promote Ecologically
Sustainable Business Growth for Indian Industry and Foster GHG Emission Reduction
Technologies in Indian Cement Industry to support the goals of the Asia-Pacific Partnership
on Clean Development and Climate. This publication is made possible through support from
this project.
AcknowledgementAcknowledgement
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8/7/2019 Ghg Inventory Guide CD Version
3/112Confederation of Indian Industry
Chapter 1 Introduction
Chapter 2 Programme Principles and Requirements
Chapter 3 Greenhouse Gases for Accounting and Reporting
Chapter 4 Geographical and Organisational Boundaries
Chapter 5 Operational Boundaries
Chapter 6 Calculating GHG Emissions
Chapter 7 GHG Intensity Reduction Goals
Chapter 8 Reporting GHG Emissions
Glossary
Appendix 1 CII Code for Ecologically Sustainable Business Growth
Appendix 2 Selected GHG Programmes Based on or Informed by the GHG Protocol
Appendix 3 GHG Accounting Decisions in Selected GHG Programmes
Appendix 4 Gas Atmospheric Lifetime and Global Warming Potential
Appendix 5 Overview of Direct and Indirect GHG emission Sources for Various Industrial Sectors
Appendix 6 Emission Factors for Indian Regional Grids
Appendix 7 Direct Emissions from Sector-specific Sources (Cement, Iron and Steel
Production (CO2 Emissions), Pulp and Paper Production (CO2 Emissions),
Refrigeration and A/C equipment Manufacturing (HFC and PFC Emissions),
Aluminum Production (CO2 and PFC Emissions)
References
About CII
About CII- Godrej GBC
About Asia-Pacific Partnership (APP)
About World Resources Institute (WRI)About USEPA Climate Leaders Programme
Table of ContentsTable of Contents
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APP Asia-Pacific Partnership on Clean Development and Climate
CCAR California Climate Action Registry
CCX Chicago Climate Exchange
CDM Clean Development Mechanism
CER Certified Emission Reduction
CH4
Methane
CII Confederation of Indian Industry
CII-GBC Confederation of Indian Industry-Sohrabji Godrej Green Business Centre
CHP Combined Heat & Power
CO2
Carbon Dioxide
CO2-eq
Carbon Dioxide Equivalent
EU ETS European Union Emissions Trading Scheme
GHG Greenhouse Gas
GOI Government of India
GWP Global Warming Potential
HFCs Hydrofluorocarbons
IPCC Intergovernmental Panel on Climate Change
ISO International Organization for Standardization
JI Joint Implementation
kWh kilo-Watt hour
MSG Mission on Sustainable Growth
NRGF Nelsons Refinery Grading Factor
N2O Nitrous Oxide
NGO Non-Governmental Organisation
PFCs Perfluorocarbons
SF6
Sulphur Hexafluoride
T&D Transmission and Distribution
UNFCCC United Nations Framework Convention on Climate Change
USEPA US Environmental Protection Agency
WBCSD World Business Council for Sustainable Development
WRI World Resources Institute
Abbreviations and AcronymsAbbreviations and Acronyms
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1.1 Mission on Sustainable Growth
A renewed focus on sustainable growth and development is imperative as India strives to maintain its high
GDP growth rate in its pursuit of achieving an industrialised country status by the year 2020. Increased
consumption of natural resources such as coal, oil, and water accompanies a high growth rate. A movement
towards optimal and efficient use of resources is gaining importance as the country grapples with issues of
sustainability, prosperity, and energy security. In this context, the Confederation of Indian Industry (CII)
has outlined a new forward-looking initiative for the industry called the Mission on Sustainable Growth
(MSG) torealise the objective of sustainable growth. The core purpose of the mission is To promote and
champion conservation of natural resources in Indian Industry without compromising on high and
accelerated growth.
As a first step in the direction of fulfilling this mission, a CII Code for Ecologically Sustainable Business
Growth has been developed, which aims to involve the top management of companies to seek voluntary
commitments to reduce resource consumption and emissions intensity (emissions per unit of production).
(See Appendix 1 for a copy of the CII Code for Ecologically Sustainable Business Growth). The CII Codefocuses on ten natural commandments, which include energy intensity reduction, decrease in water
consumption, greenhouse gas (GHG) emissions intensity reduction, reduction in waste generation,
utilisation of renewable energy, increased rainwater harvesting, green procurement, life cycle analysis,
clean technologies, product stewardship and reduction in consumption of other natural resources like
paper and wood. This document provides guidance on a programme launched to specifically address the
GHG emissions intensity-related commandment of the MSG.
1.2 Climate Change and Implications for India
Globally, the impact and effects of GHG emissions are understood more clearly than they ever were. The fact
that the 2007 Nobel Peace Prize was awarded to a person (Mr. Al Gore, Former Vice President of United
States of America) who has made significant contribution to create awareness about climate change and an
organisation (Intergovernmental Panel on Climate Change [IPCC]), which has worked unstinted towards
understanding and mitigating the impact of GHG emissions stand testimony to the criticality of the issue of
climate change.
Global carbon dioxide (CO2) concentration ranged from 180 to 300 parts per million (ppm) over past
400,000 years. It varied roughly between 270-290 ppm over the past 1000 years in the pre-industrial era
(before 1860) and was practically stable. Since the middle of the 19th century, CO2
concentration has been
increasing rapidly and has exceeded 370 ppm at present.
The impacts of growing GHG emissions such as higher average temperature, rising sea water level,submerging low-lying areas, and unpredictable changes in climatic conditions are being validated and
noticed day by day. India has been identified as one of the climate change hotspots joining a group of
countries which are amongst the most vulnerable to hazards such as floods, cyclones and droughts over the
next two to three decades.1 The recently released National Action Plan on Climate Change also discusses
possible impacts of projected climate change on the countrys water resources, health, forests, agriculture
and food production, coastal areas and its vulnerability to extreme events.
1 Care International, the UN Office for the Coordination of Humanitarian Affairs and Maplecroft. 2008. Humanitarian Implications of Climate
Change: Mapping emerging trends and risk hotspots. August 2008. Available at http://www.careclimatechange.org/careclimatechange.org/
events__activities/new_report (last viewed on September 16, 2008).
Chapter 1 - IntroductionChapter 1 - Introduction
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Increasing GHG levels in the atmosphere and associated impacts have instigated several governments,
non-governmental organisations, businesses, and individuals to take proactive measures to curtail the rate
of growth of emissions. Several governments have undertaken legislative steps to minimise the rate of
increase of GHG levels in the atmosphere through measures such as introduction of emissions trading
programmes, voluntary programmes, carbon or energy taxes, and regulations and standards on energy
efficiency. Business organisations and industry as a whole has taken a lead role in several voluntary initiatives
to reduce their emissions.
Management of GHG emissions is increasingly being seen as an essential element of sustainable development
in developing countries such as India as well. In June 2008, the Government of India released the National
Action Plan on Climate Change, a policy document outlining a number of steps and measures that focus on
achieving GHG mitigation and adaptation to climate change in ways that also promote the countrys
development objectives. Under the Plan, eight missions have been set up to help the country mitigate and
adapt to climate change including a mission on enhanced energy efficiency in industry. As part of this
mission, the National Plan discusses GHG mitigation options in the industry (through sector-specific or
cross-cutting technological options and through fuel switch options) and ways to promote energy efficiency
in residential and commercial sector. According to the Plan, CO2
emissions from fuel and electricity use in
the industrial sector can by reduced by 16% in 2031 compared to the business as usual scenario.
Indian industry is well aware of the risks associated with climate change on their corporate functioning as
well as the opportunities that tackling climate change offers. The industry is well-positioned to transform
the challenge of climate change into an opportunity. In one of its discussion papers Building a low-carbon
Indian economy, CII focuses on the adopted strategies and outlines technologies, practices and policies for
the future that will help India leapfrog to a low-carbon economy (The report can be downloaded at http://
cii.in/menu_content.php?menu_id=1209).
1.3 Profit proposition of a GHG inventory
With increasing importance being given to climate change and GHG issues, organisations are pursuingGHG management in a big way. They often cite some of the following business goals and co-benefits as
reasons for compiling a GHG inventory and monitoring their carbon footprint:
Managing GHG risks and identifying cost-effective reduction opportunities
Compiling a comprehensive GHG inventory improves a companys understanding of its emissions profile
and any potential GHG liability. A companys GHG exposure is becoming a management issue in light of
heightened scrutiny by the insurance industry and shareholders, as is also evident from the findings of a
2008 survey of Indian companies by The Financial Express and Emergent Ventures India.2
What gets measured gets managed; accounting for emissions can help identify the most effective reduction
opportunities and help realise cost savings through energy efficiency measures. This can drive increased
materials and energy efficiency as well as the development of new products and services that reduce the
GHG impacts of customers or suppliers. This in turn can reduce production costs and help differentiate the
company in an increasingly environmentally conscious marketplace. Effective GHG management thus leads
to sound business management.
2 Emission reduction can raise shareholder value. September 8, 2008. Available at http://www.financialexpress.com/news/Emission-reduc-
tion-can-raise-shareholder-value/358540/ (last viewed on September 11, 2008); Realty sector finds green the color of money. August 25, 2008.
Available at http://www.financialexpress.com/news/Realty-sector-finds-green-the-colour-of-money/352931/ (last viewed on September 11,
2008).
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Employee satisfaction and public opinion
In a competitive marketplace, a company can distinguish itself from other companies in its sector by
measuring and managing its carbon footprint, and promoting itself as an environmentally responsible
company. Participation in GHG programmes conveys that the company is environmentally conscious and
responsible. While employees may feel more motivated to work for such a company, consumers are also
more likely to patronise them, all other things being equal. Companies face a higher reputational risk if
consumers perceive them as not doing enough to mitigate their environmental impact and reduce theirecological footprint.
Public reporting
As concerns over climate change grow, NGOs, investors, and other stakeholders are increasingly calling for
greater corporate disclosure of GHG information. They are interested in the actions companies are taking
and in how the companies are positioned relative to their competitors. In response, a growing number of
companies are preparing stakeholder reports containing information on GHG emissions. These may be
stand-alone reports on GHG emissions or broader environmental or sustainability reports. Public reporting
can also strengthen relationships with other stakeholders. For instance, as mentioned earlier, companies
can improve their standing with customers and with the public by being recognised for participating involuntary GHG programmes. If the company wants to go a step further and establish a public GHG target
(or internal target), conducting a rigorous GHG inventory is a prerequisite for measuring and reporting
progress over time.
Participating in GHG markets and recognition for early voluntary action
Market-based approaches to reducing GHG emissions such as emissions trading are emerging in various
parts of the world. Developing annual GHG inventory is the first step towards participation in future trading
schemes. Knowledge of their emissions profile and performance over time can help companies determine,
and perhaps strategically influence, the nature of their participation in emissions trading as a buyer or
seller of credits. A companys voluntary emissions reductions are more likely to be recognised and taken
into account in future programmes and emissions trading schemes if they have been accounted for and
registered. Being an early mover can reduce a companys risks and increase potential gains from
participation in GHG markets and programmes.
Environmental co-benefits
Energy efficiency measures aimed at reducing GHGs in the industrial sector bring co-benefits in the form of
reduced emissions of air pollutants, solid waste and waste water. Some options also lead to an improvement
in the quality of the product. Better environmental management enhances the public profile of the company
and attracts more investors and customers.
1.4 The CII Corporate GHG Inventory Programme
One of the ten natural commandments under the CII Code on Ecologically Sustainable Business Growth calls
for organisations to better manage their GHG emissions.3 In order to enable companies to adhere to this
commandment, CIISohrabji Godrej Green Business Centre (CIIGodrej GBC) has partnered with the US
3 The fourth natural commandment says Reduce specific greenhouse gas emissions and other process emissions by 2-6% every year over next
ten years and explore opportunities through Clean Development Mechanism (CDM) and other Carbon Exchange Programs. (The suggested range
of reduction of 2-6% is indicative. Individual member companies are free to choose any target. This target can be based on their present levels of
operating efficiency, technology adoption and management priorities.)
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Environmental Protection Agency (USEPA) and the World Resources Institute (WRI) to develop the Corporate
GHG Inventory Programme. The programme was officially launched in May 2008 in Delhi, India, and a
draft version of this guide was released at the launch.
The GHG Inventory Programme, based on USEPAs Climate Leaders programme and WRI/World Business
Council on Sustainable Developments (WRI/WBCSD) GHG Protocol Corporate Standard, seeks to promote
international best practices for comprehensive corporate GHG accounting, reporting and management in
the country through enlisting widespread participation from various industry sectors. CII-Godrej GBC willwork with participating companies to develop inventories of GHG emissions from their operations, analyse
and implement opportunities for reducing GHG emissions intensity 4, including energy efficiency and
renewable energy, and establish GHG emissions intensity reduction goals.
The programme allows companies to participate either at the facility level or at the corporate level. An
organisation joining the programme can decide to measure, account for, and monitor its GHG emissions
intensity:
(i) at a single facility or some facilities and develop a facil ity-level emissions inventory, or
(ii) at a corporate level (all facilities) and develop a corporate-wide emissions inventory
Option (ii) is an inclusive approach and CII-Godrej GBC strongly recommends that organisations undertake
a complete inventory of their GHG emissions from all facilities and operations. Companies participating
successfully under either option will be duly recognised by CII with a higher degree of recognition reserved
for those participating under the preferred and desirable Option (ii). Companies starting out under Option
(i) with one or more facilities are highly encouraged to start measuring and accounting emissions from all
facilities and adopt corporate-wide intensity goals, and become participants under Option (ii) within three
years of joining the programme.
This programme guide describes how companies should carry out their emissions inventory and report
emissions. It discusses accounting rules and guidelines that will facilitate inventorisation and monitoringfor companies participating under either Option of the Corporate GHG Inventory Programme.
This programme has been supported by the Asia-Pacific Partnership (APP) on Clean Development and
Climate. USEPAs Climate Leaders programme design, and the accounting and reporting guidelines outlined
in WRI/WBCSDs GHG Protocol Corporate Standard have been appropriately modified and customised to
formulate the CII-Godrej GBC programme keeping in consideration the specific needs of the signatories to
the Mission on Sustainable Growth and the Indian context.Appendix 2 provides a brief description of some
other GHG programmes worldwide based on or led by the GHG Protocol guidelines.
4 GHG emissions intensity or specific emissions is defined as GHG emissions per unit of production (or turnover).
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2.1 GHG Accounting and Reporting principles
WRI/WBCSD in the publication The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard
(hereafter referred to as the GHG Protocol Corporate Standard), have remarkably articulated the GHG
accounting and reporting principles. The GHG Protocol Corporate Standard is based on principles derivedin part from generally accepted financial accounting and reporting guidelines. These principles reflect the
outcome of a collaborative process involving stakeholders from a wide range of technical, environmental,
and accounting disciplines.
CII-Godrej GBC has explicitly adopted the five overarching accounting and reporting principles highlighted
in the GHG Protocol Corporate Standard. These accounting and reporting principles are intended to help
represent a faithful, true and fair account of an organisations GHG emissions, and improving its inventory
quality. GHG emissions inventorisation, accounting and reporting practices are new to several organisations,
and CII-Godrej GBC strongly recommends organisations participating in the programme to follow these
principles while preparing their GHG inventories.
GHG accounting and reporting should be based on the following principles:
2.1.1 Relevance
Ensure the GHG inventory appropriately reflects the GHG emissions of the company and serves the
decision-making needs of users both internal and external to the company.
2.1.2 Completeness
Account for and report on all GHG emission sources and activities within the chosen inventory
boundary. Disclose and justify any specific exclusion.
2.1.3 Consistency
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.
2.1.4 Transparency
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.
2.1.5 Accuracy
Ensure that the quantification of GHG emissions is systematically neither over nor under actual
emissions, as far as can be judged, and that uncertainties are reduced as far as practicable. Achieve
sufficient accuracy to enable users to make decisions with reasonable assurance as to the integrity of
the reported information.
Chapter 2 - Programme Principles and RequirementsChapter 2 - Programme Principles and Requirements
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For more information on GHG accounting and reporting principles, please refer: WRI/WBCSD 2004.
The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard(Revised Edition). Chapter
1. Available at http://www.ghgprotocol.org/files/ghg-protocol-revised.pdf
2.2 Accounting and reporting requirements under the Corporate GHG Inventory Programme
Each GHG accounting and reporting programme has its set of rules and requirements, and the following
table gives a brief overview of minimum requirements and optional information expected from a company
participating in the Corporate GHG Inventory programme. Subsequent chapters discuss these requirements
in detail.
Table 2.1 : Accounting and reporting requirements and options
Issue
Greenhouse
Gases
(Chapter 3)
Reporting
Entity
(Chapter 4)
Organisational
Boundaries
(Chapter 4)
Operational
Boundaries
(Chapter 5)
Base Year
(Chapter 2)
Requirements
Report at least CO2
emissions in the first year of
joining the programme. In subsequent years,
report all six internationally recognised GHGs(CO
2, CH
4, N
2O, HFCs, PFCs, SF
6)
Organisations participating under Option (i)5:
Report emissions from a single facility or some
facilities
Organisations participating under Option (ii)6:
Report emissions at a corporate level from all
facilities and operations in India. Emissions
should be disaggregated by facility.
If reporting globally under Option (ii), includeemissions from all global operations and
facilities, including those in India.
Report on a control basis
Reporting of Scope-1 emissions required
Reporting of Scope-2 emissions required
Organisations participating under Option (i):
Base year is the first year for which complete
Optional
May report all six internationally
recognised GHGs (CO2, CH
4, N
2O,
HFCs, PFCs and SF6) from the firstyear itself
Note: Participants are strongly
encouraged to report under
Option ( ii). Those reporting under
Option (i) are strongly encouraged
to start reporting under Option (ii)
within three years of joining the
programme.
May report using either
operational or financial control
approach
Organisations are encouraged to
additionally report using equity
share approach
Reporting of Scope-3 emissions is
optional
5 Option (i) Account and report GHG emissions at a facility level from one or more (however not all) facilities
6 Option (ii) Account and report GHG emissions at a corporate level (all facilities and operations)
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Issue
Accounting
Thresholds
(Chapter 5)
Requirements
facility-level data is reported. Each facility will
have its own base year to track emissions
independently of other facilities.
Recalculate base year emissions if changes in
calculation methodology occur (emission factors
locked-in for three years at a time).
Organisations participating under Option (ii):
Base year is the first year for which complete
corporate-level data is reported from all facilities
and operations. A single corporate-wide base
year should be established to track emissions
over time.
Recalculate base year emissions if organisational
and/or methodology changes occur7 (emission
factors locked-in for three years at a time).
A corporate-wide base year should beestablished when the organisation earlier
reporting under Option (i) begins to report
under Option (ii).
Organisations participating under Option (i):
GHG emission sources can be excluded from the
inventory only if all excluded sources are
cumulatively responsible for less than or equal
to 2% of total emissions from the facility. If the
organisation is reporting for more than onefacility, total emissions refer to total emissions of
each facility and 2% should be calculated for each
individual facility. Organisations participating
under Option (ii): GHG emission sources can be
excluded from the inventory only if all excluded
sources are cumulatively responsible for less than
or equal to 2% of the participants total
corporate-wide emissions.
Optional
Estimate emissions from all
sources to ensure a complete
inventory. If need be, use
simplified methodologies to
estimate emissions from smaller
sources and clearly state themethodology used.
7 WRI/WBCSDs Corporate Standard suggests establishing a significance threshold in terms of percentage of base year emissions and if structural
or methodology changes cause a percentage change beyond the threshold, it triggers base year recalculation. CIIs Corporate GHG Inventory
Programme has a significance threshold of 0%, i.e., every structural or methodology change will require base year recalculation.
The key reporting requirements of select GHG programmes like California Climate Action Registry, Canadian
GHG Challenge Registry, Chicago Climate Exchange, USEPAs Climate Leaders, European Union Emissions Trad-
ing Scheme, Greenhouse Challenge Plus (Australia), Greenhouse Gas Information System (South Korea), Mexico
Greenhouse Gas Program, Philippine Greenhouse Gas Accounting & Reporting Program, Regional Greenhouse
Gas Initiative (Northeast United States), and The Climate Registry (North America) are given inAppendix 3.
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2.3 Base year, reporting year and submitting year
Base year is defined as the first financial year for which an organisation reports complete emissions data from its
operations. A complete emissions report is a report that meets all the requirements given in Table 2.1. For
example, a company providing complete emissions data for the first time in year 2009 should set the financial
year 2008-09 as its base year.
For organisations reporting under Option (i), base year is the first year for which complete facility-level data is
reported. Under this option, each facility should establish its own base year to track emissions independently of
other facilities.
For organisations reporting under Option (ii), base year is the first year for which complete corporate-level data
is available from all facilities and operations. Organisations should establish a single corporate-wide base year to
track emissions over time. An organisation which was earlier reporting under Option (i) and has now started
reporting under Option (ii) should also establish a corporate-wide base year.
The financial year for which emissions are accounted is called the Reporting Year. The calendar year in which
the accounted emissions are presented and inventory is completed, either internally in the organisation or in
the public domain, is referred to as the Submitting Year. For example, if an organisation submits emissions for
2008-09 in 2009, the Reporting Year will be financial year 2008-09 and the Submitting Year will be calendar
year 2009.
Organisations should complete their emissions inventory by June 30 of the Submitting Year. For instance, in the
previous example, the organisation should submit its emissions inventory for reporting year 2008-09 by June
30, 2009.
2.3.1 Base year recalculation
When tracking emissions over time in a company, participants should recalculate their base year emissions, and
consequently emissions intensity, if organisational and structural changes (e.g., acquisitions and divestments)
and/or changes in calculation methodology occur. Figure 2.1 and 2.2 illustrate how to recalculate base year
emissions in the event of structural changes. Structural changes do not apply to organisations reporting under
Option (i) and they should recalculate their base year emissions only when changes in calculation methodology
occur.
Organic growth or decline, which includes increases or decreases in production output, changes in product mix,
and closures and openings, does not trigger base year emissions recalculation. Also, recalculation is not undertaken
if the facility or business unit acquired or divested (structural change) did not exist in the base year.
Under the Corporate GHG Inventory Programme, participants should establish an annual emissions intensity
reduction goal. In order to track their progress towards achieving this goal, participants will compare their
current year emissions intensity with the previous year. Therefore, whenever base year recalculation is
undertaken, participant organisations should also recalculate emissions and emissions intensity for the preceding
year.
For organisations participating under Option (i), recalculation of both base year and preceding year (to accurately
track annual goal) should be done at facility level if calculation methodology has been changed or emission factor
has been updated. However, emission factors will be locked-in for a period of three years at a time to avoid doing
recalculations every year due to updated factors. Structural changes are not applicable in case of organisations
reporting under Option (i).
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For organisations participating under Option (ii), recalculations should be done at the corporate level when
structural and/or calculation methodology changes occur. Once again, emission factors will be locked-in for a
period of three years at a time to avoid recalculations each year if factors are updated annually.
If a particular activity, emissions from which were included in the base year and the preceding year, is outsourced
and the resulting emissions are accounted as indirect emissions, base year/preceding year recalculation is not
required. Alternatively, if a particular activity is insourced and emissions associated with it were included in the
base year and the preceding year as indirect emissions, base year/preceding year recalculation is not required.If indirect emissions from the insourced activity were not accounted in the base year and the preceding year,
and the activity was subsequently insourced, recalculation of emissions should be done. For more guidance on
base year recalculation, see the GHG Protocol Corporate Standard (Chapter 5).
Figure 2.1: Base year emissions recalculation for an acquisition
Source: WRI/WBCSD 2004. The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard
(Revised Edition). Chapter 5.
Figure 2.2: Base year emissions recalculation for a divestment
Source: WRI/WBCSD 2004. The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard
(Revised Edition). Chapter 5.
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Chapter 3 - Greenhouse Gases for Accounting and ReportingChapter 3 - Greenhouse Gases for Accounting and Reporting
3.1 Gases to be considered for GHG accounting and reporting
The Corporate GHG Inventory Programme requires participating organisations to account for CO2
emissions, at
a minimum, in the first year of joining the programme. In subsequent years, organisations are required to
account for and report all six internationally recognised GHGs, which include:
1. Carbon dioxide (CO2)
2. Methane (CH4)
3. Nitrous oxide (N2O)
4. Hydrofluorocarbons (HFCs)
5. Perfluorocarbons (PFCs) and
6. Sulphur hexafluoride (SF6)
HFCs and PFCs are collective names for groups of compounds considered responsible for climate change.
The programme encourages organisations to report all six GHGs from the first year itself.
Source: WRI/WBCSD 2007. The Greenhouse Gas Protocol: Measuring to Manage: A Guide to Designing GHG Accounting
and Reporting Programs. Chapter 3.
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3.2 Converting GHG emissions to units of CO2
equivalent
For consistency, the GHG inventory should be based on units of CO2
equivalent (CO2eq). While the emissions of
individual GHGs should be individually accounted and reported, emissions of all non-CO2
gases should be converted
to units of CO2eq using respective Global Warming Potentials (GWP). A complete list of internationally recognised
GHGs with their GWPs is included in Appendix 4 and companies should use these values based on IPCC Second
Assessment Report to calculate CO2eq.
To convert to CO2eq, multiply tons of any particular GHG by its relevant GWP, as illustrated in the following
example:
A companys GHG inventory contains 70,00,000 tons of CO2/year, 4.00,000 tons of CH
4/year and 700 tons of
N2O/year.
Total CO2eq = tons CO
2(GWP[CO
2]) + tons CH
4(GWP[CH
4]) + tons N
2O(GWP[N
2O])
= 70,00,000 (1) + 4,00,000 (21) + 700 (310)
= 15,617,000 tons CO2eq
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Chapter 4 - Geographical and Organisational BoundariesChapter 4 - Geographical and Organisational Boundaries
4.1 Geographical boundary
Once the organisation has decided to go ahead with inventorisation, it is imperative to set boundaries. WRI/
WBCSD have classified geographical boundaries into three levels:
1. Sub-national reporting participants report emissions from all required sources located within a particular
state, or other sub-national region. India currently does not have a sub-national or regional GHG programme.
2. National reporting participants report emissions from all required sources located within the national
boundary. The Corporate GHG Inventory Programme is a national GHG programme.
3. Global reporting participants report emissions from all required sources throughout their global
operations
The Corporate GHG Inventory Programme requires that organisations reporting under Option (i) should report
emissions from one or more facilities within India. Organisations reporting under Option (ii) should report
emissions from all facilities within India.Organisations under Option (ii) can also choose to report globally, however if they do so, the programme requires
that they report emissions from all global operations and facilities, including those in India.
4.2 Defining the Reporting Entity
The programme allows organisations to participate either at the facility level or at the corporate level:
(i) Under Option (i), an organisation accounts for and reports emissions from a single facility or some of its
facilities. The organisation is required to develop an independent inventory for each facility if it is reporting
emissions from more than one facility.
(ii) Under Option (ii), an organisation accounts for and reports emissions from all facilities over which it has
control. The organisation is required to develop a complete corporate-level inventory with facility level
disaggregation.
To utilise the benefits of GHG emission reporting and accounting to the maximum and to define emissions to the
fullest, the programme strongly recommends reporting at the highest organisational level possible, i.e, under
Option (ii). Moreover, companies starting out under Option (i) with a single or a few facilities are highly encouraged
to start measuring and accounting emissions from all facilities and become participants under Option (ii) within
three years of joining the programme. The advantages of corporatelevel reporting include the following:
Provides a more comprehensive view of companys overall emission performance,
Facilitates corporate-level risk management and GHG strategy development,
Achieves economies of scale when doing an inventory across the entire company as opposed to select facilities,
and
Prevents cherry-picking wherein, in a voluntary setting, a company reports emissions from facilities with
better GHG performance while excluding facilities with worse GHG performance.
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4.3 Government agency reporting
The programme strongly recommends government entities (district, state, central, etc.) to report at the highest
level possible. Individual government agencies and departments (municipalities, corporations, other government
organisations, etc.) may report as their own entity, but as soon as the entire municipality, town, city, state or
government unit of which they are a part begins to report, all related agencies or departments within that
entitys jurisdiction must be included in the entitys emissions report.
4.4 Organisational boundary
Organisational boundaries do not apply to organisations reporting emissions from one or more facilities under
Option (i). Organisational boundaries only apply to those companies reporting emissions at a corporate level
under Option (ii). For corporate reporting, the GHG Protocol Corporate Standard identifies and explains two
distinct approaches that can be used to consolidate GHG emissions: the equity share and control approaches.
The Corporate GHG Inventory programme requires that companies report on a control basis using either one of
the two control approaches to account for their emissions. Companies are encouraged to additionally report
using the equity share approach. If the reporting company wholly owns all its operations, its organisational
boundary will be the same whichever approach is used. For companies with joint operations, the organisational
boundary and resulting emissions may differ depending on the approach used. In both wholly owned and jointoperations, the choice of approach may change how emissions are categorised when operational boundaries
are set (see Chapter 5). Both equity share and control approaches are discussed in greater detail here.
Figure 4.1 : Organisational and operational boundaries of a company
Source: WRI/WBCSD 2004. The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard(Revised
Edition). Chapter 4.
4.4.1 Equity share approach
Under the equity share approach, a company accounts for GHG emissions from operations according to its share
of equity in the operation. The equity share reflects economic interest, which is the extent of rights a company
has to the risks and rewards flowing from an operation. Typically, the share of economic risks and rewards in an
operation is aligned with the companys percentage ownership of that operation, and equity share will normally
be the same as the ownership percentage. Where this is not the case, the economic substance of the relationship
the company has with the operation always overrides the legal ownership form to ensure that equity share
reflects the percentage of economic interest. The principle of economic substance taking precedent over legal
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form is consistent with international financial reporting standards. The staff preparing the inventory may
therefore need to consult with the companys accounting or legal staff to ensure that the appropriate equity
share percentage is applied for each joint operation.
4.4.2 Control approach
Under the control approach, a company accounts for 100 percent of GHG emissions from operations over which
it has control. It does not account for GHG emissions from operations in which it owns an interest but has no
control. Control can be defined in either financial or operational terms. When using the control approach to
consolidate GHG emissions, companies should choose between either the operational control or financial control
criteria. In most cases, whether an operation is controlled by the company or not does not vary based on whether
the financial control or operational control criterion is used. A notable exception is the oil and gas industry, which
often has complex ownership/ operatorship structures. Thus, the choice of control criterion in the oil and gas
industry can have substantial consequences for a companys GHG inventory. While using the control approach,
companies should take into account how GHG emissions accounting and reporting can be aligned with financial
and environmental reporting, and which criterion best reflects the companys actual power of control.
4.4.2.1 Financial control
A company has financial control over the operation if the company has the ability to direct the financial and
operating policies of the operation with a view to gaining economic benefits from its activities. For example,
financial control usually exists if the company has the right to the majority of benefits of the operation, however
these rights are conveyed. Similarly, a company is considered to financially control an operation if it retains the
majority risks and rewards of the ownership of the operations assets.
Under this criterion, the economic substance of the relationship between the company and the operation takes
precedence over the legal ownership status, so that the company may have financial control over the operation
even if it has less than a 50 percent interest in that operation. In assessing the economic substance of the
relationship, the impact of potential voting rights, including both those held by the company and those held by
other parties, is also taken into account.
This criterion is consistent with international financial accounting standards; therefore, a company has financial
control over an operation for GHG accounting purposes if the operation is considered as a group company or
subsidiary for the purpose of financial consolidation, i.e., if the operation is fully consolidated in financial accounts.
If this criterion is chosen to determine control, emissions from joint ventures where partners have joint financial
control are accounted for based on the equity share approach.
4.4.2.2 Operational control
A company has operational control over an operation if the company or one of its subsidiaries has the full
authority to introduce and implement its operating policies at the operation. This criterion is consistent with thecurrent accounting and reporting practices of many companies that report on emissions from facilities, which
they operate (i.e., for which they hold the operating license). It is expected that except in very rare circumstances,
if the company or one of its subsidiaries is the operator of a facility, it has the full authority to introduce and
implement its operating policies and thus has operational control. Under the operational control approach, a
company accounts for 100% of emissions from operations over which it or one of its subsidiaries has operational
control.
It should be emphasised that having operational control does not mean that a company necessarily has authority
to make all decisions concerning an operation. For example, big capital investments will likely require the
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approval of all the partners that have joint financial control. Operational control does mean that a company has
the authority to introduce and implement its operating policies.
For more details on consolidation approaches for setting organisational boundaries, please refer: WRI/WBCSD 2004.
The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard(Revised Edition). Chapter 3.
4.5 Leased facilities/vehicles and landlord/tenant arrangements
Organisations should account for and report emissions from leased facilities and vehicles according to the type of
lease associated with the facility or source and the organisational boundary approach selected. The following
guidance applies to organisations that rent office space (i.e., tenants), vehicles, and other facilities or sources
(e.g., industrial equipment). (Source: The Climate Registry 2008. General Reporting Protocol. Version 1.1, May
2008. Chapter 4.)
There are two types of leases:
4.5.1 Finance or capital lease
This type of lease enables the lessee to operate an asset and also gives the lessee all the risks and rewards of
owning the asset. Assets leased under a capital or finance lease are considered wholly owned assets in financialaccounting and are recorded as such on the balance sheet. If the organisation has an asset under a finance or
capital lease, the accounting and reporting guidelines consider this asset to be wholly owned by the organisation.
4.5.2 Operating lease
This type of lease enables the lessee to operate an asset, like a building or vehicle, but does not give the lessee any
of the risks or rewards of owning the asset. Any lease that is not a finance or capital lease is an operating lease. In
most cases, operating leases cover rented office space and leased vehicles, whereas finance or capital leases are
for large industrial equipment. If the organisation has an asset under an operational lease, the accounting and
reporting guidelines require this asset be reported only if the organisation is using the operational control
approach.
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5.1 Direct and indirect emissions
It is essential for companies adopting effective and innovative GHG emission management practices to set
operational boundaries that are comprehensive with respect to direct and indirect emissions. This will help
organisations better manage the complete gamut of GHG risks and opportunities.
Direct GHG emissions are emissions from sources that are owned or controlled by the company. Indirect GHG
emissions are emissions that are a consequence of the activities of the company, but occur at sources owned or
controlled by another company.
The classification of direct and indirect emissions is dependent on the consolidation approach (equity share or
control) for setting the organisational boundary (see Chapter 4).
5.2 Introducing the concept of Scope
To clearly demarcate direct and indirect emission sources and to improve transparency, CII has adopted the GHGProtocol Corporate Standard approach of three scopes (scope 1, scope 2, and scope 3) defined for GHG accounting
and reporting purposes. Scopes 1 and 2 are defined in a way that ensures that two or more companies will not
account for same emissions in the same scope. This makes the scopes amenable for use in GHG programmes
where double counting matters. Companies should separately account for and report on scopes 1 and 2 at a
minimum.
5.2.1 Scope 1: Direct GHG emissions
Direct GHG emissions occur from sources that are owned or controlled by a company, for example, emissions
from combustion in owned or controlled boilers, furnaces, vehicles, etc.; emissions from chemical production in
owned or controlled process equipment. Direct CO2 emissions from the combustion of biomass should be includedin scope 1 and also reported separately. GHG emissions not covered by the Kyoto Protocol, e.g. CFCs, HCFCs,
should not be included in scope 1 but may be reported separately.
5.2.2 Scope 2: Electricity indirect GHG emissions
Scope 2 accounts for GHG emissions from the generation of purchased electricity consumed by a company.
Purchased electricity is defined as electricity that is purchased or otherwise brought into the organisational
boundary of the company. Scope 2 emissions physically occur at the facility where electricity is generated.
5.2.3 Scope 3: Other indirect GHG emissions
Scope 3 is an optional reporting category that allows for the treatment of all other indirect emissions. Scope 3
emissions are a consequence of the activities of a company, but occur from sources not owned or controlled by
the company. Some examples of scope 3 activities are extraction and production of purchased materials;
transportation of purchased fuels; and use of sold products and services.
5.3 Defining operational boundary
An operational boundary defines the scope of direct and indirect emissions for operations that fall within a
companys established organisational boundary. For organisations reporting under Option (i), each facility will
identify its direct and indirect emissions and categorise them under different scopes. For organisations reporting
Chapter 5 - Operational BoundariesChapter 5 - Operational Boundaries
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under Option (ii), the operational boundary (scope 1, scope 2, and scope 3) is decided at the corporate level after
setting the organisational boundary. The selected operational boundary is then uniformly applied to identify
and categorise direct and indirect emissions at each operational level.
Figure 5.1: Overview of scopes and emissions across a value chain
Source: WRI/WBCSD 2004. The Greenhouse Gas Protocol: ACorporate Accounting and Reporting Standard(Revised
Edition). Chapter 4.
5.4 Accounting and reporting on scopes
The programme requires organisations to report Scope 1 and Scope 2 emissions. Reporting of Scope 3 emissions
is optional but the programme highly encourages companies to report relevant and significant Scope 3 sourceskeeping in consideration the five principles governing inventory development. While reporting emissions from
each source, the calculation methodology should be clearly laid out in the inventory report.
GHG emission sources can be excluded from the inventory only if all excluded sources are cumulatively responsible
for less than or equal to 2% of total emissions. However, the programme strongly encourages companies to
estimate emissions from all sources to ensure a complete inventory. If need be, simplified methodologies can be
used to estimate emissions from smaller sources with the inventory report clearly stating the methodology used.
If the organisation is reporting for more than one facility under Option (i), total emissions refer to total emissions
of each facility and 2% should be calculated for each individual facility. For organisations reporting under Option
(ii), GHG emission sources can be excluded from the inventory only if all excluded sources are cumulatively
responsible for less than or equal to 2% of the participants total corporate-wide emissions.
5.4.1 Scope 1: Direct GHG emissions
Companies report GHG emissions from sources they own or control as scope 1. Direct GHG emissions are
principally the result of the following types of activities undertaken by the company:
Generation of electricity, heat, or steam - These emissions result from combustion of fuels in stationary
sources, e.g., boilers, furnaces, turbines;
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Physical or chemical processing - Most of these emissions result from manufacture or processing of
chemicals and materials, e.g., cement, aluminum, adipic acid, ammonia manufacture, and waste processing;
Transportation of materials, products, waste, and employees - These emissions result from the combustion
of fuels in company owned/controlled mobile combustion sources (e.g., trucks, trains, ships, airplanes,
buses, and cars); and
Fugitive emissions - These emissions result from intentional or unintentional releases, e.g., equipment
leaks from joints, seals, packing, and gaskets; methane emissions from coal mines and venting; HFCemissions during the use of refrigeration and air conditioning equipment; and methane leakages from gas
transport.
Sale of own-generated electricity
Emissions associated with the sale of own-generated electricity to another company are not deducted/netted
from scope 1. This treatment of sold electricity is consistent with how other sold GHG-intensive products are
accounted, e.g., emissions from the production of sold clinker by a cement company or the production of scrap
steel by an iron and steel company are not subtracted from their scope 1 emissions. Emissions associated with
the sale/transfer of self- generated electricity may be reported in optional information.
5.4.2 Scope 2: Electricity indirect GHG emissions
Companies report the emissions from the generation of purchased electricity that is consumed in its owned or
controlled equipment or operations as scope 2. Scope 2 emissions are a special category of indirect emissions.
For many companies, purchased electricity represents one of the largest sources of GHG emissions and the most
significant opportunity to reduce these emissions. Accounting for scope 2 emissions allows companies to assess
the risks and opportunities associated with changing electricity and GHG emissions costs. Another important
reason for companies to track these emissions is that the information may be needed for some GHG programmes.
Companies can reduce their use of electricity by investing in energy efficient technologies and energy conservation.
Additionally, emerging green power markets provide opportunities for some companies to switch to less GHG-
intensive sources of electricity. Companies can also install an efficient on site co-generation plant, particularly ifit replaces the purchase of more GHG-intensive electricity from the grid or electricity supplier. Reporting of
scope 2 emissions allows transparent accounting of GHG emissions and reductions associated with such
opportunities.
Indirect emissions associated with transmission & distribution
State Electricity Boards (SEBs) often purchase electricity from independent power generators or the grid and
resell it to end-consumers through a transmission and distribution (T&D) system. A portion of the electricity
purchased by the SEBs is consumed (T&D loss) during its transmission and distribution to end-consumers.
Consistent with the scope 2 definition, emissions from the generation of purchased electricity that is consumed
during transmission and distribution are reported in scope 2 by the company (SEBs) that owns or controls theT&D operation. End consumers of the purchased electricity do not report indirect emissions associated with
T&D losses in scope 2 because they do not own or control the T&D operation where the electricity is consumed
(T&D loss).
This approach ensures that there is no double counting within scope 2 since only the T&D utility company will
account for indirect emissions associated with T&D losses in scope 2. Another advantage of this approach is that
it adds simplicity to the reporting of scope 2 emissions by allowing the use of commonly available emission
factors that in most cases do not include T&D losses. End consumers may, however, report their indirect emissions
associated with T&D losses in scope 3 under the category generation of electricity consumed in a T&D system.
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Other electricity-related indirect emissions
Indirect emissions from activities upstream of a companys electricity provider (e.g., exploration, drilling, flaring,
transportation) are reported under scope 3. Emissions from the generation of electricity that has been purchased
for resale to end-users are reported in scope 3 under the category generation of electricity that is purchased and
then resold to end users. Emissions from the generation of purchased electricity for resale to non end-users (e.g.,
electricity traders) may be reported separately from scope 3 in optional information.
The following two examples illustrate how GHG emissions are accounted for from the generation, sale, and
purchase of electricity.
Example 1: Company A is an independent power generator that owns a power generation plant. The power plant
produces 100 MWh of electricity and releases 20 tons of emissions per year. Company B is an electricity trader and
has a supply contract with company A to purchase all its electricity. Company B resells the purchased electricity
(100 MWh) to company C, a utility company that owns/ controls the T&D system. Company C consumes 5 MWh
of electricity in its T&D system and sells the remaining 95 MWh to company D. Company D is an end user who
consumes the purchased electricity (95 MWh) in its own operations. Company A reports its direct emissions
from power generation under scope 1. Company B reports emissions from the purchased electricity sold to a non-
end-user as optional information separately from scope 3. Company C reports the indirect emissions from thegeneration of the part of the purchased electricity that is sold to the end-user under scope 3 and the part of the
purchased electricity that it consumes in its T&D system under scope 2. End user D reports the indirect emissions
associated with its own consumption of purchased electricity under scope 2 and can optionally report emissions
associated with upstream T&D losses in scope 3.
Figure 5.2: GHG accounting from the sale and purchase of electricity
Source: WRI/WBCSD 2004. The Greenhouse Gas Protocol: ACorporate Accounting and Reporting Standard(Revised
Edition). Chapter 4.
Example 2: Company D installs a co-generation unit and sells surplus electricity to a neighbouring company E for
its consumption. Company D reports all direct emissions from the co-generation unit under scope 1. Indirect
emissions from the generation of electricity for export to E are reported by D under optional information separately
from scope 3. Company E reports indirect emissions associated with the consumption of electricity purchased
from the company Ds co-generation unit under scope 2.
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5.4.3 Scope 3: Other indirect GHG emissions
Scope 3 is optional, but it provides an opportunity to be innovative in GHG management. Companies may want
to focus on accounting for and reporting those activities that are relevant to their business and goals, and for
which they have reliable information. Since companies have discretion over which categories they choose to
report, scope 3 may not lend itself well to comparisons across companies. An indicative list of scope 3 categories
is provided here. Some of these activities will be included under scope 1 if the pertinent emission sources are
owned or controlled by the company (e.g., if the transportation of products is done by vehicles owned or controlled
by the company):
Extraction and production of purchased materials and fuels
Transport-related activities in vehicles not owned/controlled by reporting company:
o Transportation of purchased materials or goods
o Transportation of purchased fuels
o Employee business travel
o Employees commuting to and from work
o Transportation of sold products
o Transportation of waste
Electricity-related activities not included in scope 2
o Extraction, production, and transportation of fuels consumed in the generation of electricity (either
purchased or own-generated by the reporting company)
o Purchase of electricity that is sold to an end user (reported by generating company)
o Generation of electricity that is consumed in a T&D system (reported by end-user)
Leased assets, franchises, and outsourced activities emissions from such contractual arrangements are
only classified as scope 3 if the selected consolidation approach does not apply to them
Use of sold products and services
Waste disposal
Disposal of waste generated in operations
o Disposal of waste generated in the production of purchased materials and fuels
o Disposal of sold products at the end of their life
Accounting for scope 3 emissions
Accounting for scope 3 emissions need not involve a full-blown GHG life cycle analysis of all products and
operations. Usually it is valuable to focus on one or two major GHG-generating activities. Although it is difficult
to provide generic guidance on which scope 3 emissions to include in an inventory, some general steps can be
articulated:
1. Describe the value chain: Because the assessment of scope 3 emissions does not require a full life cycle
assessment, it is important, for the sake of transparency, to provide a general description of the value chain
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and the associated GHG sources. For this step, the scope 3 categories listed earlier can be used as a checklist.
Companies usually face choices on how many levels up- and downstream to include in scope 3. Consideration
of the companys inventory or business goals and relevance of the various scope 3 categories will guide these
choices.
2. Determine which scope 3 categories are relevant: Only some types of upstream or downstream emissions
categories might be relevant to the company. They may be relevant for several reasons:
They are large (or believed to be large) relative to the companys scope 1 and scope 2 emissions
They contribute to the companys GHG risk exposure
They are deemed critical by key stakeholders (e.g., feedback from customers, suppliers, investors, or civil
society)
There are potential emissions reductions that could be undertaken or influenced by the company.
The following examples may help decide which scope 3 categories are relevant to the company.
If fossil fuel or electricity is required to use the companys products, product use phase emissions may be
a relevant category to report. This may be especially important if the company can influence product
design attributes (e.g., energy efficiency) or customer behavior in ways that reduce GHG emissions
during the use of the products.
Outsourced activities are often candidates for scope 3 emissions assessments. It may be particularly
important to include these when an outsourced activity previously contributed significantly to a
companys scope 1 or scope 2 emissions.
If GHG-intensive materials represent a significant fraction of the weight or composition of a product
used or manufactured (e.g., cement, aluminum), companies may want to examine whether there are
opportunities to reduce their consumption of the product or to substitute less GHG-intensive materials.
Large manufacturing companies may have significant emissions related to transporting purchased
materials to centralised production facilities.
Commodity and consumer product companies may want to account for GHGs from transporting raw
materials, products, and waste.
Service sector companies may want to report on emissions from employee business travel; this emissions
source is not as likely to be significant for other kinds of companies (e.g., manufacturing companies).
3. Identify partners along the value chain: Identify any partners that contribute potentially significant amountsof GHGs along the value chain (e.g., customers/users, product designers/manufacturers, energy providers,
etc.). This is important when trying to identify sources, obtain relevant data, and calculate emissions.
4. Quantify scope 3 emissions: While data availability and reliability may influence which scope 3 activities are
included in the inventory, it is accepted that data accuracy may be lower. It may be more important to
understand the relative magnitude of and possible changes to scope 3 activities. Emission estimates are
acceptable as long as there is transparency with regard to the estimation approach, and the data used for the
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analysis are adequate to support the objectives of the inventory. Companies should consult CII before deciding
which accounting methodologies to use for scope 3 sources. Wherever feasible, organisations are strongly
encouraged to use primary data rather than assumptions to quantify scope 3 emissions. Quantification of
scope 3 sources should be governed by the five principles of relevance, completeness, consistency, transparency,
accuracy as outlined in Chapter 2. Verification of scope 3 emissions will often be difficult and may only be
considered if data is of reliable quality.
The GHG Protocol Initiative is developing further guidance on product life cycle accounting and Scope 3 accountingand reporting pertaining to the full value chain of an organisation. The Corporate GHG Inventory Programme
will follow the development of this new guidance and will consider adopting it when it becomes available.
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6.1 Identifying and calculating GHG emissions
Once the inventory boundary has been established, companies can calculate their GHG emissions using the
following steps:
1. Identify GHG emissions sources
2. Select a GHG emissions calculation approach
3. Collect activity data and choose emission factors (seeAppendix 7)
4. Apply calculation tools
5. Roll-up GHG emissions data to corporate level
To create an accurate account of their emissions, companies have found it useful to divide overall emissions into
specific categories. This allows a company to use specifically developed methodologies to accurately calculate the
emissions from each sector and source category.
6.2 Identify GHG emissions sources
The first step in identifying and calculating a companys emissions, as outlined in Figure 6.1, is to categorise GHG
sources within that companys boundaries. GHG emissions typically occur from the following source categories:
Stationary combustion: combustion of fuels in stationary equipment such as boilers, furnaces, burners,
turbines, heaters, incinerators, engines, flares, etc.
Mobile combustion: combustion of fuels in transportation devices such as automobiles, trucks, buses, trains,
airplanes, boats, ships, barges, vessels, etc.
Process emissions: emissions from physical or chemical processes such as CO2
from the calcination step in
cement manufacturing, CO2
from catalytic cracking in petrochemical processing, PFC emissions from
aluminum smelting, etc.
Fugitive emissions: intentional and unintentional releases such as equipment leaks from joints, seals,
packing, gaskets, as well as fugitive emissions from coal piles, wastewater treatment, pits, cooling towers,
gas processing facilities, etc.
Every business has processes, products, or
services that generate direct and/or indirect
emissions from one or more of the above broad
source categories. Appendix 5 provides an
overview of direct and indirect GHG emission
sources organised by scopes and industrysectors that may be used as an initial guide to
identify major GHG emission sources.
Figure 6.1: Steps in identifying and calculating
GHG emissions
Source: WRI/WBCSD 2004. The Greenhouse Gas
Protocol: A Corporate Accounting and Reporting
Standard(Revised Edition). Chapter 6.
Chapter 6 - Calculating GHG EmissionsChapter 6 - Calculating GHG Emissions
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Identify Scope 1 emissions
A company should undertake an exercise to identify its direct emission sources in each of the four source categories
listed above. Process emissions are usually only relevant to certain industry sectors like oil and gas, aluminum,
cement, etc. Manufacturing companies that generate process emissions and own or control a power production
facility will likely have direct emissions from all the main source categories. Office-based organisations may not
have any direct GHG emissions except in cases where they own or operate a vehicle, combustion device, or
refrigeration and air-conditioning equipment. Often companies are surprised to realise that significant emissionscome from sources that are not initially obvious.
Identify Scope 2 emissions
The next step is to identify indirect emission sources from the consumption of purchased electricity, heat, or
steam. Almost all businesses generate indirect emissions due to the purchase of electricity for use in their
processes or services.
Identify Scope 3 emissions
This optional step involves identification of other indirect emissions from a companys upstream and downstream
activities as well as emissions associated with outsourced/contract manufacturing, leases, or franchises notincluded in scope 1 or scope 2. The inclusion of scope 3 emissions allows businesses to expand their inventory
boundary along their value chain and to identify all relevant GHG emissions. This provides a broad ov