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FINAL Verification Report
for
Las Vegas Sands Corp.
Monitoring Period: 01-01-2011 - 31-12-2011
Job No: 12030 Verif ication Team Leader: Danny Ki l Verif ier(s): Danny Ki l Expert(s): n.a. Verif ication Date(s): 16-04-2012 unt i l 19-04-2012 Standard(s): ISO 14064-3:2006 Scope: Calendar year 2011 scope I and I I emissions
of LVSC in Las Vegas, which is def ined as The Venet ian, The Palazzo Hotel and Casinos, and The Sands Expo Center in Las Vegas Nevada. Veri f icat ion - in accordance with ISO14064-3:2006 - to conf i rm to senior management and external stakeholders (e.g. the Carbon Disclosure Project) that the GHG assert ion is correct and adequately supported by documentat ion and records.
This report was presented to and accepted by: Name Katar ina Tesarova Tit le Execut ive Director Global Sustainabi l i ty (LVSC) Date 10-05-2012
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
Date of f i rs t i ssue: 09-05-2012 Approved by: Tanya Kuchukova Cl ient : Las Vegas Sands Corp . Summary: Las Vegas Sands Corp . (LVSC)Group) to car r y ou t t he Carbon Footpr in t Cer t i f i ca t ion accord ing to the in te rnStandard ISO 14064-3 fo r the per iod The ta rge t o f the ve r i f i ca t ion is t o p roo f the ca lcu la ted annua l carbon foo tpr in t o f LVSC by an independent bod y. B y es tab l ish ing the carbon foo tp r in t o f the gu ide l i nes o f the Greenhouse Gas Pro toco l , po ten t ia l sav ings o f em iss ions can be ident i f ied and reduc t ion e f fo r ts de term ined. 2011 scope I and scope I I em iss ions o f i t s opera t ionsas The Venet ian , The Pa lazzo Hote l and Cas inos , and Vegas Nevada. Accord ing to ISO 14064 the " leve l o f assurance"e lec ted . The m ater ia l i t y was se t to ta rge t pos i t ion . By m eans o f docum ent rev iew and ver i f i ca t ion aud i ts car r ied ou t by prem ises of the c l ien t i t i s ver i f ied tha t requ i rem ents o f the in te rna t iona l S tandard ISO 14064. Ac t ing as an independent t h i rd par t y com pany’s carbon foo tpr in t o f the year
to be
28,372 t CO 2 eq (scope 1) cons ider ing a l l re levant and s ign i f ican t GHG sources .
Report no . : 12030 v1
Subject Group:Corpora te Carbon Footpr in t ver i f i ca t ion
Report T i t le : Ver i f i ca t ion o f LVSC 2011 scope I and opera t ions in Las Vegas , wh ich is de f ined as The Venet ian , Pa lazzo Hote l and Cas inos , and Vegas Nevada. Work carr ied out by: TÜV UK L td Work ver i f ied by: Danny K i l
Rev is ion date: 09-05-2012
Rev. no . : 1
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 2 of 28 Uncontrolled when printed
Project Number: 12030 Organisat iona l Uni t : TÜV UK L td Cl ient ref : VCR Cont rac t No. 12-103
Las Vegas Sands Corp . (LVSC) has comm iss ioned TÜV UK L td (m em ber o f TUV Nord to car r y ou t t he Carbon Footpr in t Cer t i f i ca t ion accord ing to the in te rn
3 fo r the per iod 01-01 -2011 - 31-12-2011.
The ta rge t o f the ve r i f i ca t ion is t o p roo f the ca lcu la ted annua l carbon foo tpr in t o f by an independent bod y. B y es tab l ish ing the carbon foo tp r in t o f
the gu ide l i nes o f the Greenhouse Gas Pro toco l , po ten t ia l sav ings o f em iss ions can be reduc t ion e f fo r ts de term ined. The Cer t i f i ca t ion encom passe
scope I I em iss ions o f i t s opera t ions in Las Vegas , wh ich is de f ined Pa lazzo Hote l and Cas inos , and The Sands Expo Center in Las
Accord ing to ISO 14064 the " leve l o f assurance"-e lec ted . The m ater ia l i t y was se t to 5% by the ver i f ie r in accordance wi th
By m eans o f docum ent rev iew and ver i f i ca t ion aud i ts car r ied ou t by the c l ien t i t i s ver i f ied tha t LVSC wi th in the chosen boundar y m eets the
te rna t iona l S tandard ISO 14064.
t h i rd par t y Cer t i f i ca t ion Bod y, TÜV UK L tdcarbon foo tpr in t o f the year
2011
eq (scope 1) and 137,094 t CO 2 eq (scope 2)
cons ider ing a l l re levant and s ign i f ican t GHG sources .
Subject Group: Corpora te Carbon Footpr in t ver i f i ca t ion
2011 scope I and scope I I em iss ions o f i t s in Las Vegas , wh ich is de f ined as The Venet ian , The
Pa lazzo Hote l and Cas inos , and The Sands Expo Center in Las
TÜV UK L td
Danny K i l
Rev. no . : Number of pages: 28
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Revision: 1
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103
(m em ber o f TUV Nord to car r y ou t t he Carbon Footpr in t Cer t i f i ca t ion accord ing to the in te rna t iona l
The ta rge t o f the ve r i f i ca t ion is t o p roo f the ca lcu la ted annua l carbon foo tpr in t o f by an independent bod y. B y es tab l ish ing the carbon foo tp r in t o f LVSC based on
the gu ide l i nes o f the Greenhouse Gas Pro toco l , po ten t ia l sav ings o f em iss ions can be encom passes LVSC’s
in Las Vegas , wh ich is de f ined Sands Expo Center in Las
- Reasonab le - was by the ver i f ie r in accordance wi th t he g i ven
By m eans o f docum ent rev iew and ver i f i ca t ion aud i ts car r ied ou t by TÜV UK in the w i th in the chosen boundar y m eets the
TÜV UK L td has ver i f ied the
eq (scope 2)
No d is t r ibu t ion
w i thout perm iss ion f rom the C l ien t
L im i ted d is t r ibu t ion
Unres t r ic ted d is t r ibu t ion
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
Table of Content
1. INTRODUCTION
1.1 VERIFICATION OBJECTIVES
1.2 SCOPE
1.3 MATERIALITY
1 .4 VERIFICATION PLAN
2. VERIFICATION TEAM
4. VERIFICATION FINDING
4.1 F I N D I N G S I D E N T I F I E D D
4.2 F I N D I N G S I D E N T I F I E D D
5. VERIFICATION RESULTS
5.1 O R G A N I Z A T I O N A L AP P R O A C H A N D
5.2 GR E E N H O U S E GA S E S
5 .3 SY S T E M B O U N D A R Y
5 .4 CA L C U L A T I O N O F T H E G
5.5 RE P O R T I N G
5 .6 RE S U L T S
5 .7 UN C E R T A I N T Y A S S E S S M E N T
6. VERIFICATION STATEME
7. REFERENCES
ANNEX 1 CONFLICT OF INTEREST REVIEW CH
ANNEX 2 VERIFICATION + SAMPL
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
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OBJECTIVES
PLAN
ION TEAM
VERIFICATION FINDINGS
I N D I N G S I D E N T I F I E D D U R I N G T H E A U D I T O N 16-04-2012 A T LVSC
I N D I N G S I D E N T I F I E D D U R I N G T H E A U D I T O N 18-04-2012 A T LVSC
VERIFICATION RESULTS
P P R O A C H A N D B O U N D A R Y DE F I N I T I O N
GR E E N H O U S E GA S EM I S S I O N
S S M E N T
VERIFICATION STATEMENT
F INTEREST REVIEW CHECKLIST
VERIFICATION + SAMPLING PLAN (QA019F007)
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LVSC 13
LVSC 14
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VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
ABBREVIATIONS CAR Correct ive Act ion Request CR Clar i f icat ion Request FAR Forward Act ion Request CO2 Carbon dioxide CO2eq Carbon dioxide equivalent CP Cert i f icat ion Program GHG Greenhouse G
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
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Correct ive Act ion Request
Clar i f icat ion Request
Forward Act ion Request
Carbon dioxide
Carbon dioxide equivalent
Cert i f icat ion Program
Gas(es)
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Revision: 1
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VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
1. INTRODUCTION Ver i f icat ion is a systemat ic, independent and documented process for the
evaluat ion of a greenhouse gas assert ion against agreed ver i f icat ion
cr i ter ia. Veri f icat ion typical ly occurs af ter the emissions have take
and histor ical data and calculat ions can be ver i f ied. Veri f icat ions typical ly
focus on assessment of data, calculat ions processes, and contro ls and
are meant to determine GHG assert ions are accurate, complete,
consistent , re levant and t ransparent . T
data and the contro ls surrounding the data in order to provide assurance
that there are no mater ia l
what actual ly occurred.
As per the requirements of ISO 14064
(proponent) and the ver i f ier must agree on the ver i f icat ion object ives,
scope, cr i ter ia and level of assurance.
This ver i f icat ion report :
- Is conform to ISO 14064
- Includes a s igned Veri f icat ion Statement,
- Is prepared by an independent
- Provides detai ls on how conf l ic t of in terest issues are managed or
mit igated,
- Demonstrates that the ver i f icat ion body is competent to perform the
ver i f icat ion of the organisat ional GHG informat ion that includes the
GHG data, assert ion and calc
- Veri f ies the GHG informat ion to a
including al l GHG Assert ion(s) and calculat ions.
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
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Veri f icat ion is a systemat ic, independent and documented process for the
evaluat ion of a greenhouse gas assert ion against agreed ver i f icat ion
cr i ter ia. Veri f icat ion typical ly occurs af ter the emissions have take
and histor ical data and calculat ions can be ver i f ied. Veri f icat ions typical ly
focus on assessment of data, calculat ions processes, and contro ls and
are meant to determine GHG assert ions are accurate, complete,
consistent , re levant and t ransparent . The ver i f icat ion process tests the
data and the contro ls surrounding the data in order to provide assurance
that there are no mater ia l d iscrepancies between what is
As per the requirements of ISO 14064-3:2006, a project
(proponent) and the ver i f ier must agree on the ver i f icat ion object ives,
scope, cr i ter ia and level of assurance.
conform to ISO 14064-3:2006,
ncludes a s igned Veri f icat ion Statement,
s prepared by an independent th ird-party,
rovides detai ls on how conf l ic t of in terest issues are managed or
emonstrates that the ver i f icat ion body is competent to perform the
ver i f icat ion of the organisat ional GHG informat ion that includes the
GHG data, assert ion and calculat ions,
er i f ies the GHG informat ion to a Reasonable Level of assurance,
including al l GHG Assert ion(s) and calculat ions.
27/02/2012
Revision: 1
Uncontrolled when printed
Veri f icat ion is a systemat ic, independent and documented process for the
evaluat ion of a greenhouse gas assert ion against agreed ver i f icat ion
cr i ter ia. Veri f icat ion typical ly occurs af ter the emissions have taken place
and histor ical data and calculat ions can be ver i f ied. Veri f icat ions typical ly
focus on assessment of data, calculat ions processes, and contro ls and
are meant to determine GHG assert ions are accurate, complete,
he ver i f icat ion process tests the
data and the contro ls surrounding the data in order to provide assurance
is c la imed and
, a project developer
(proponent) and the ver i f ier must agree on the ver i f icat ion object ives,
rovides detai ls on how conf l ic t of in terest issues are managed or
emonstrates that the ver i f icat ion body is competent to perform the
ver i f icat ion of the organisat ional GHG informat ion that includes the
Level of assurance,
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
In addi t ion the ver i f ier has establ ished the mater ia l i ty threshold required
by the intended users whi le consider ing the parameters
upon with the c l ient . ISO 14064
and an extensive informat ive annex to help guide the c l ient and the
ver i f ier through the ver i f icat ion process.
ISO 14064-3:2006 requires that the pr incip les of independence, eth ical
conduct , due professional care, and fa ir presentat ion be fo l lowed.
Therefore conf l ic t of in terest has been addressed pr ior to
ver i f icat ion process.
Las Vegas Sands Corp. (LVSC
to carry out the ver i f icat ion of the GHG emission inventory of
2011 scope I and I I emissions in Las Vegas, which is def ined as The
Venet ian, The Palazzo Hotel and Casinos, and
The ver i f icat ion of the GHG emissions inventory is based on the Report
“LVS GHG Report” / G H G R
veri f ier has reviewed the GHG data col lected for the per iod between
01-2011 and 31-12-2011
1.1 VERIFICATION OBJECTIVE The object ives of the ver i f icat ion are as fo l lowing:
1. To conf i rm data, contro ls and processes support ing the GHG assert ion
as presented by Carbon Solut ions Americ
2. To conf i rm that the GHG assert ion is in conformance with the
requirements and pr incip les of WRI 's Corporate GHG Protocol and
Cl imate Registry’s General Report ing Protocol and are
mater ia l d iscrepancies.
3. To obtain the maximum marks for the v
Disclosure Project ’s 2011 Onl ine Response System.
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 6 of 28 Uncontrolled when printed
In addi t ion the ver i f ier has establ ished the mater ia l i ty threshold required
by the intended users whi le consider ing the parameters
upon with the c l ient . ISO 14064-3:2006 provides a set of requirements
and an extensive informat ive annex to help guide the c l ient and the
ver i f ier through the ver i f icat ion process.
requires that the pr incip les of independence, eth ical
conduct , due professional care, and fa ir presentat ion be fo l lowed.
Therefore conf l ic t of in terest has been addressed pr ior to
Las Vegas Sands Corp. (LVSC) has commissioned TÜV UK Ltd
to carry out the ver i f icat ion of the GHG emission inventory of
2011 scope I and I I emissions in Las Vegas, which is def ined as The
Palazzo Hotel and Casinos, and The Sands Expo Center
The ver i f icat ion of the GHG emissions inventory is based on the Report G H G R / prepared by Carbon Solut ions America
reviewed the GHG data col lected for the per iod between
2011.
OBJECTIVES
The object ives of the ver i f icat ion are as fo l lowing:
To conf i rm data, contro ls and processes support ing the GHG assert ion
as presented by Carbon Solut ions America on behalf of
To conf i rm that the GHG assert ion is in conformance with the
requirements and pr incip les of WRI 's Corporate GHG Protocol and
Cl imate Registry’s General Report ing Protocol and are
mater ia l d iscrepancies.
To obtain the maximum marks for the ver i f icat ion sect ion in the Carbon
Disclosure Project ’s 2011 Onl ine Response System.
27/02/2012
Revision: 1
Uncontrolled when printed
In addi t ion the ver i f ier has establ ished the mater ia l i ty threshold required
by the intended users whi le consider ing the parameters a lready agreed
provides a set of requirements
and an extensive informat ive annex to help guide the c l ient and the
requires that the pr incip les of independence, eth ical
conduct , due professional care, and fa ir presentat ion be fo l lowed.
Therefore conf l ic t of in terest has been addressed pr ior to commencing the
TÜV UK Ltd (TÜV UK)
to carry out the ver i f icat ion of the GHG emission inventory of LVSC's
2011 scope I and I I emissions in Las Vegas, which is def ined as The
Sands Expo Center.
The ver i f icat ion of the GHG emissions inventory is based on the Report
Carbon Solut ions America. The
reviewed the GHG data col lected for the per iod between 01-
To conf i rm data, contro ls and processes support ing the GHG assert ion
a on behalf of LVSC.
To conf i rm that the GHG assert ion is in conformance with the
requirements and pr incip les of WRI 's Corporate GHG Protocol and
Cl imate Registry’s General Report ing Protocol and are without
er i f icat ion sect ion in the Carbon
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
1.2 SCOPE The ver i f icat ion is based on: (1) the report “
prepared by Carbon Solut ions America
the ver if icat ion audits carr ied out in
Casinos, and The Sands Expo Center in Las Vegas Nevad
support ing documents handed over to the ver i f iers as wel l as
informat ion received by means of in terviews and background
invest igat ion.
As shown in the enclosed diagram
in 3 countr ies. For th is ver i f icat ion only the scope 1 and scope 2
Emissions of the Las Vegas operat ions The Venet ian,
Casinos, and the Sands
audited which are h ighl ighted below
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 7 of 28 Uncontrolled when printed
The ver i f icat ion is based on: (1) the report “LVS GHG
Carbon Solut ions America, (2) monitor ing per iod 2011, (3
the ver if icat ion audits carr ied out in The Venet ian, The Palazzo Hotel and
he Sands Expo Center in Las Vegas Nevad
support ing documents handed over to the ver i f iers as wel l as
informat ion received by means of in terviews and background
As shown in the enclosed diagram LVSC’s tota l operat ions
is ver i f icat ion only the scope 1 and scope 2
Emissions of the Las Vegas operat ions The Venet ian, Palazzo Hotel and
Casinos, and the Sands Expo Center in Las Vegas Nevada have been
which are h ighl ighted below.
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LVS GHG Report” / G H G R/
(2) monitor ing per iod 2011, (3)
Palazzo Hotel and
he Sands Expo Center in Las Vegas Nevada, (4)
support ing documents handed over to the ver i f iers as wel l as (5)
in format ion received by means of in terviews and background
tota l operat ions include 6 s i tes
is ver i f icat ion only the scope 1 and scope 2 GHG
Palazzo Hotel and
Expo Center in Las Vegas Nevada have been
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
S o u r c e : Ow n e r s h i p S t r u c t u r e - L V S G H G I nv e n t o r y P r o p e r t i e s
The documents and informat ion are reviewed against the requirements
and cr i ter ia mentioned below.
approach in the ver i f icat ion, focusing on the ident if icat ion of s ignif icant
r isks and re l iabi l i ty of the monitor ing and report ing.
The ver i f icat ion is carr ied out on th
3:2006 specif icat ion with guidance for the ver i f icat ion of greenhouse gas
assert ions, under specia l considerat ion of :
• TÜV UK Verif icat ion Process (QA019)
• WRI/ WBCSD Corporate
Al l in format ion gathered throughout the ver i f icat ion process wi l l be
t reated conf ident ial ly by a l l team members of TUV.
1 .3 MATERIALITY Materia l i ty thresholds are of ten used to guide the
mater ia l i ty in order to promote consistency with in programs
omissions or misinterpretat ions that af fect the GHG assert ion could
inf luence the intended user
For d iscrepancies where a numerical impact
quant i tat ive mater ia l i ty threshold of
upon with the c l ient .
Where d iscrepancies that ef fect the GHG assert ion could not
quant if ied, mater ia l i ty thresholds are not re levant and i t is the ver i f ier’s
judgement cal l whether a decis ion taken by the c l ient was r ight or wrong.
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
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L V S G H G I nv e n t o r y P r o p e r t i e s - V 2 as r ec e i v e d d i
The documents and informat ion are reviewed against the requirements
and cr i ter ia mentioned below. TÜV UK has employed a r isk
approach in the ver i f icat ion, focusing on the ident if icat ion of s ignif icant
r isks and re l iabi l i ty of the monitor ing and report ing.
The ver i f icat ion is carr ied out on the basis of the standard ISO 14064
pecif icat ion with guidance for the ver i f icat ion of greenhouse gas
assert ions, under specia l considerat ion of :
TÜV UK Verif icat ion Process (QA019)
Corporate Greenhouse Gas Protocol
gathered throughout the ver i f icat ion process wi l l be
t reated conf ident ial ly by a l l team members of TUV.
Mater ia l i ty thresholds are of ten used to guide the ver i f ier ’s
mater ia l i ty in order to promote consistency with in programs
omissions or misinterpretat ions that af fect the GHG assert ion could
inf luence the intended user’s decis ions.
iscrepancies where a numerical impact was able to be ident if ied
quant i tat ive mater ia l i ty threshold of 5% has been appl ied and agreed
that ef fect the GHG assert ion could not
, mater ia l i ty thresholds are not re levant and i t is the ver i f ier’s
cal l whether a decis ion taken by the c l ient was r ight or wrong.
27/02/2012
Revision: 1
Uncontrolled when printed
d i r e c t l y f r o m L V S C .
The documents and informat ion are reviewed against the requirements
has employed a r isk-based
approach in the ver i f icat ion, focusing on the ident if icat ion of s ignif icant
is of the standard ISO 14064-
pecif icat ion with guidance for the ver i f icat ion of greenhouse gas
gathered throughout the ver i f icat ion process wi l l be
ver i f ier ’s judgement on
mater ia l i ty in order to promote consistency with in programs. Errors,
omissions or misinterpretat ions that af fect the GHG assert ion could
able to be ident if ied a
has been appl ied and agreed
that ef fect the GHG assert ion could not easi ly be
, mater ia l i ty thresholds are not re levant and i t is the ver i f ier’s
cal l whether a decis ion taken by the c l ient was r ight or wrong.
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
1.4 VERIFICATION PLAN A prel iminary review before embarking on the ver i f icat ion ensured that :
- there is a c lear understanding of the nature, scale and complexi ty of
the ver i f icat ion act ivi ty to
- the ver i f ier is competent in the
as the GHG data, types of GHG and i ts sources and informat ion
management systems,
Af ter establ ishing the ver i f icat ion fundamentals p
ver i f icat ion p lan, the ver i f ier
conference cal ls and receiv
database. The ver i f ier has used a r isk
ver i f icat ion. Relevant sources an
omissions and misinterpretat ions for further ver i f icat ion
been assessed. The fo l lowing categories of potent ial errors, omissions
and misinterpretat ions were assessed:
- Inherent r isk; r isk of mater ia l d is
the complexi ty of the ver i f icat ion and tasks being performed
- Contro l r isk; r isk that the contro ls of the organisat ion wi l l not
prevent or detect a mater ia l d iscrepancy;
- Detect ion r isk; r isk that the ver i f ier wi l l not dete
discrepancy that has not been corrected by the contro ls of the
organisat ion.
From the r isk assessment a val idat ion p lan and sampl ing p lan has been
developed to ensure r isks are appropriate ly contro l led.
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 9 of 28 Uncontrolled when printed
VERIFICATION PLAN
A prel iminary review before embarking on the ver i f icat ion ensured that :
there is a c lear understanding of the nature, scale and complexi ty of
the ver i f icat ion act ivi ty to be undertaken by the ver i f ier,
the ver i f ier is competent in the c l ient ’s industry re lated areas such
as the GHG data, types of GHG and i ts sources and informat ion
management systems,
Af ter establ ishing the ver i f icat ion fundamentals pr ior to deve
, the ver i f ier engaged with the c l ient through several
received their f inal draf t GHG report , assert ion and
has used a r isk-based approach for conduct ing the
sources and the magnitude of potent ia l errors,
omissions and misinterpretat ions for further ver i f icat ion
. The fo l lowing categories of potent ial errors, omissions
and misinterpretat ions were assessed:
nherent r isk; r isk of mater ia l d iscrepancy occurr ing associated with
the complexi ty of the ver i f icat ion and tasks being performed
ontro l r isk; r isk that the contro ls of the organisat ion wi l l not
prevent or detect a mater ia l d iscrepancy;
etect ion r isk; r isk that the ver i f ier wi l l not dete
discrepancy that has not been corrected by the contro ls of the
From the r isk assessment a val idat ion p lan and sampl ing p lan has been
developed to ensure r isks are appropriate ly contro l led.
27/02/2012
Revision: 1
Uncontrolled when printed
A prel iminary review before embarking on the ver i f icat ion ensured that :
there is a c lear understanding of the nature, scale and complexi ty of
be undertaken by the ver i f ier,
c l ient ’s industry re lated areas such
as the GHG data, types of GHG and i ts sources and informat ion
r ior to developing the
engaged with the c l ient through several
ed their f inal draf t GHG report , assert ion and
based approach for conduct ing the
d the magnitude of potent ia l errors,
omissions and misinterpretat ions for further ver i f icat ion act ivi t ies have
. The fo l lowing categories of potent ial errors, omissions
crepancy occurr ing associated with
the complexi ty of the ver i f icat ion and tasks being performed
ontro l r isk; r isk that the contro ls of the organisat ion wi l l not
etect ion r isk; r isk that the ver i f ier wi l l not detect any mater ial
d iscrepancy that has not been corrected by the contro ls of the
From the r isk assessment a val idat ion p lan and sampl ing p lan has been
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
2. VERIFICATION TEAM The ver i f icat ion was conducted by:
- Danny Ki l
The f inal report was ver i f ied by:
- Andrew Marlow (Peer Review) and T
Table 2.1: Involved Personnel
Name Company
Mr. Ms.
Danny Kil TÜV UK
Mr. Ms.
Tanja Kuchukova
TÜV UK
Mr. Ms.
Andrew Marlow
TÜV UK
1) TL: Team Leader; TM: Team Member, 2) GHG Auditor Status: LV: Lead Verifier3) As per S01-MU03 or S01-VA070 A2
3. METHODOLOGY The ver i f icat ion was carr ied out f rom
the fo l lowing steps:
- Review of documentat ion
- Veri f icat ion audits
- Background invest igat ion
- Correct ive Act ion assessment
- Veri f icat ion report ing.
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 10 of 28 Uncontrolled when printed
VERIFICATION TEAM
was conducted by:
The f inal report was ver i f ied by:
Andrew Marlow (Peer Review) and Tanja Kuchukova (Final Approval)
Involved Personnel
Fu
nc
tio
n 1
)
Qu
ali
fic
ati
on
S
tatu
s 2
)
Ind
us
try
se
cto
r c
om
pe
ten
ce
Te
ch
nic
al
co
mp
ete
nc
e 3
) V LV N.A.
FA N.A.
PR V N.A.
TL: Team Leader; TM: Team Member, PR: Peer review; OT: Observer-Team; OR: Observer
Verifier; V: Verifier; SV: Senior Verifier; T: Trainee; TE: Technical Expert
The ver i f icat ion was carr ied out f rom Apri l to May 2012
eview of documentat ion
Background invest igat ion
Correct ive Act ion assessment
Veri f icat ion report ing.
27/02/2012
Revision: 1
Uncontrolled when printed
(Final Approval)
Ho
st
co
un
try
Co
mp
ete
nc
e
Te
am
Le
ad
ing
c
om
pe
ten
ce
Team; OR: Observer-PR; FA: Final approval
Technical Expert
2012. I t consisted of
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
Review of documentat ion: The desk review included the documentat ion
provided by the c l ient pr ior, dur ing and af ter the ver i f icat ion
fo l lowing documents have been reviewed:
- Report “LVS GHG Report
- Vegas Analyses (spreadsheet with a l l
Solut ions America / V A /
- Ownership Structure -
- Schemat ic overview of s i te
Addit ional ly, several support ing documents and evidences provided by the
c l ient to support the chosen approach and f igures have been reviewed. A
detai led l is t of a l l reviewed documents ca
References.
Veri f icat ion audits: The ver i f icat ion audits were carr ied out
wi th the ver i f icat ion p lan (ann
- 16-04-2012 unt i l 19-04
The fo l lowing table (3-1) l is ts the people who part ic ipated in the d if ferent audi ts.
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 11 of 28 Uncontrolled when printed
Review of documentat ion: The desk review included the documentat ion
by the c l ient pr ior, dur ing and af ter the ver i f icat ion
have been reviewed:
HG Report” / G H G R/ ,
Vegas Analyses (spreadsheet with a l l ca lculat ion prepared/
- LVS GHG Inventory Propert ies -V2
Schemat ic overview of s i te - Execut ive Summary Plans
Addit ional ly, several support ing documents and evidences provided by the
c l ient to support the chosen approach and f igures have been reviewed. A
detai led l is t of a l l reviewed documents can be found in chapter
Veri f icat ion audits: The ver i f icat ion audits were carr ied out
wi th the ver i f icat ion p lan (annex I I ) on:
04-2012 in the premises of LVSC in
1) l is ts the people who part ic ipated in the d if ferent
27/02/2012
Revision: 1
Uncontrolled when printed
Review of documentat ion: The desk review included the documentat ion
by the c l ient pr ior, dur ing and af ter the ver i f icat ion audit . The
prepared by Carbon
V2 / I P /
Execut ive Summary Plans / E S P /
Addit ional ly, several support ing documents and evidences provided by the
c l ient to support the chosen approach and f igures have been reviewed. A
n be found in chapter
Veri f icat ion audits: The ver i f icat ion audits were carr ied out in accordance
in Las Vegas
1) l is ts the people who part ic ipated in the d if ferent
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
Table 3-1 : Interviewed persons and interview topics
In te rv iewed Persons /Ent i t i es
16-04-2012
- R ish i T i rupar i - Pro jec t Manager Sus ta inab i l i t y (LVSC) - Jenny "Q in" Yu - D i r ec tor G loba l Sus ta inab i l i t y (LVSC) - John Hess - Execu t i ve D i rec tor o f Eng ineer ing (LVSC) - Katar ina Tesarova - Execut i ve G loba l Sus ta inab i l i t y (LVSC)- Mand y Mar t in - Manager G loba l Sus ta inab i l i t y (LVSC) - Chat Chat te r jee - V ice Pres ident G loba l Per fo rm ance (LVSC) - Sh i r le y Au l t - Sr . F inanc ia l Ana l ys t Fac i l i t ies (LVSC) - Ron Dress le r - (Cent ra l ) P lan t Manager (LVSC) - J im A lbers - Ass is tan t Ch ie f Eng ineer (LVSC) - Mat t Z i rke lbach - V ice Pres ident (Carbon So lu t ions Am er ica) - Jonathan Brewer - Techn ica l D i rec tor LEED AP (Carbon So lu t ions Am er ica) Background invest igat ion:
background invest igat ions regarding appl icable calculat ion approaches,
emission factors, re levant boundary condit ions etc. were carr ied out in
order to p lausib ly assess and / or ver i fy the reported data.
Correct ive Act ion assessment: On the basis of the desk review, evidences
presented dur ing the audits as wel l as f rom the background invest igat ion
necessary correct ive act ion requests (CAR) as wel l as forward act ion
requests (FAR) were ra ised dur ing the ve
a revised carbon footpr int determinat ion calculat ion as wel l as a revised
documentat ion report . Al l revised documentat ion was re
raised correct ive act ion requests could be c losed out.
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 12 of 28 Uncontrolled when printed
: Interviewed persons and interview topics
In te rv iewed Persons / In te rv iew top ics
2012 – 19-04-2012 a t LVSC in Las Vegas
Pro jec t Manager
D i r ec tor G loba l
Execu t i ve D i rec tor o f
Execut i ve D i rec tor G loba l Sus ta inab i l i t y (LVSC)
Manager G loba l
V ice Pres ident G loba l
Sr . F inanc ia l Ana l ys t -
(Cent ra l ) P lan t Manager
Ass is tan t Ch ie f Eng ineer
V ice Pres ident (Carbon
Techn ica l D i rec tor - LEED AP (Carbon So lu t ions Am er ica)
- Ver i f i ca t ion o f the Carbon Footpr in t ca lcu la t ion inc l . f undam enta ls , p rocess .
- Carbon D isc losure Pro jec t (CDP)- GHG Data (co l lec t ion )- Ca lcu la t ion o f em iss ions approach
inc lud ing G loba l W arm ing Potent ia l and em iss ion Fac tors
- Data background/ F ram ework- Data aggregat ion and i l lus t ra t ion- Energ y consum pt ion- E lec t r ic i t y i nvo ices / e lec t r ic i t y
p rov ider - Natura l Gas invo ices / gas prov ider- Meter read ings and ca l i b ra t ion
cer t i f i ca tes - Fue l consum pt ion (mob i le and
s ta t ionary) - Ref r igerants usage- Accurac ies , da ta uncer ta in t ies
Background invest igat ion: Pr ior, in between and af ter the ver i f icat ion audits
background invest igat ions regarding appl icable calculat ion approaches,
emission factors, re levant boundary condit ions etc. were carr ied out in
order to p lausib ly assess and / or ver i fy the reported data.
Correct ive Act ion assessment: On the basis of the desk review, evidences
presented dur ing the audits as wel l as f rom the background invest igat ion
necessary correct ive act ion requests (CAR) as wel l as forward act ion
requests (FAR) were ra ised dur ing the ver i f icat ion. The cl ient has provided
a revised carbon footpr int determinat ion calculat ion as wel l as a revised
documentat ion report . Al l revised documentat ion was re-
ra ised correct ive act ion requests could be c losed out.
27/02/2012
Revision: 1
Uncontrolled when printed
In te rv iew top ics
LVSC in Las Vegas
Ver i f i ca t ion o f the Carbon Footpr in t i nc l . f undam enta ls ,
Carbon D isc losure Pro jec t (CDP) (co l lec t ion )
Ca lcu la t ion o f em iss ions approach inc lud ing G loba l W arm ing Potent ia l and em iss ion Fac tors Data background/ F ram ework Data aggregat ion and i l lus t ra t ion Energ y consum pt ion
ec t r ic i t y i nvo ices / e lec t r ic i t y
Natura l Gas invo ices / gas prov ider s and ca l i b ra t ion
(mob i le and
Ref r igerants usage ( logbooks ) Accurac ies , da ta uncer ta in t ies
Prior, in between and af ter the ver i f icat ion audits
background invest igat ions regarding appl icable calculat ion approaches,
emission factors, re levant boundary condit ions etc. were carr ied out in
order to p lausib ly assess and / or ver i fy the reported data.
Correct ive Act ion assessment: On the basis of the desk review, evidences
presented dur ing the audits as wel l as f rom the background invest igat ion
necessary correct ive act ion requests (CAR) as wel l as forward act ion
r i f icat ion. The cl ient has provided
a revised carbon footpr int determinat ion calculat ion as wel l as a revised
-assessed and al l
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
4. VERIFICATION FINDI 4.1 Findings identif ied during the audit on Table 4-1 : Overview f indingsTop ic #
Ele
ctr
icit
y
Fin
din
g 1
C lass i f i ca t ionF ind ings
Cor rec t ive Ac t ion
Conc lus ion
Top ic #
Ele
ctr
icit
y
Fin
din
g 2
C lass i f i ca t ionF ind ings
Cor rec t ive Ac t ion
Conc lus ion
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 13 of 28 Uncontrolled when printed
VERIFICATION FINDINGS
identif ied during the audit on 16-04-2012
Overview f indings
C lass i f i ca t ion CAR FAR F ind ings Cur ren t l y e lec t r ic i t y i nvo ices are ra ised
between 20 t h and 31 s t every m onth . S ince m eter read ings are au tom at ica l l y t aken on a da i l y ( every 15 m inutes ) bas is i t ito ge t i nvo ices ra ised on the las t o f every m onth to avo id hav ing to da ta (wh ich is requ i red b y the C l im ate reg is t r y) .
Cor rec t ive Ac t ion John Hess to d iscuss w i th u t i l i t y p rov ider to s t ream l ine invo ic ing .
Conc lus ion To be checked dur ing nex t ver i f i ca t ion Appropr ia te ac t ion was taken Appropr ia te ac t ion was not t aken
C lass i f i ca t ion CAR FAR F ind ings W hen ver i f y ing m eter . . .388 and . . . 657 a
d isc repanc y o f respec t ive l y 3 .0 the repor ted da ta versus ac tua l da ta
Cor rec t ive Ac t ion Cor rec t the da ta in the cor respond ing spreadsheets and update the f ina l asser t ion (scope 2) .
Conc lus ion To be checked dur ing nex t ver i f i ca t ion Appropr ia te ac t ion was taken Appropr ia te ac t ion was not t aken
27/02/2012
Revision: 1
Uncontrolled when printed
2012 at LVSC
CR None Cur ren t l y e lec t r ic i t y i nvo ices are ra ised
every m onth . S ince m eter read ings are au tom at ica l l y t aken on a
bas is i t i s p re fer red sed on the las t o r f i r s t day
every m onth to avo id hav ing to p rora te the da ta (wh ich is requ i red b y the C l im ate
John Hess to d iscuss w i th u t i l i t y p rov ider to
To be checked dur ing nex t ver i f i ca t ion Appropr ia te ac t ion was taken Appropr ia te ac t ion was not t aken
CR None W hen ver i f y ing m eter . . .388 and . . . 657 a d isc repanc y o f respec t ive l y 3 .0 and 6 .5% w i th
ver sus ac tua l da ta .
Cor rec t the da ta in the cor respond ing spreadsheets and update the f ina l asser t ion
To be checked dur ing nex t ver i f i ca t ion Appropr ia te ac t ion was taken Appropr ia te ac t ion was not t aken
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
4.2 Findings identif ied during the audit on Table 4-2: Overview f indingsTop ic #
Re
frig
era
nts
Fin
din
g 1
C lass i f i ca t ionF ind ings
Cor rec t ive Ac t ion
Conc lus ion
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 14 of 28 Uncontrolled when printed
Findings identif ied during the audit on 18-04-2012
Overview f indings
C lass i f i ca t ion CAR FAR F ind ings Ref . re f r igerant R134A; the to ta l ac tua l usage
o f re f r igerant (2 ,125 Lbs ) repor ted usage (1 ,250 Lbs ) .
Cor rec t ive Ac t ion Cor rec t the da ta in the cor respond ing spreadsheets and update the f ina l asser t ion (scope 1)
Conc lus ion To be checked dur ing nex t ver i f i ca t ion Appropr ia te ac t ion was taken Appropr ia te ac t ion was not t aken
27/02/2012
Revision: 1
Uncontrolled when printed
2012 at LVSC
CR None Ref . re f r igerant R134A; the to ta l ac tua l usage
is no t in l ine wi th (1 ,250 Lbs ) .
Cor rec t the da ta in the cor respond ing spreadsheets and update the f ina l asser t ion
To be checked dur ing nex t ver i f i ca t ion Appropr ia te ac t ion was taken Appropr ia te ac t ion was not t aken
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
5 . VERIFICATION RESULTS 5.1 Organizational Approach and Boundary Definit ion LVSC has decided and documented which organizat ional boundary
approach i t appl ies. For th is
encompasses LVSC’s The Venet ian,
The Sands Expo Center in Las Vegas Nevad
the GHG inventory of these operat ions
the Voluntary Report ing Program
Solut ions America.
5.2 Greenhouse Gases Al l Kyoto GHG emissions (CO
considered and converted into CO
potent ia ls of the UNFCCC) as per the requirements of
Greenhouse Gas Protocol .
5.3 System boundary According to the TÜV UK Veri f icat ion Procedure (QA019)
ident if ied a l l sources of GHG emi
categorized as Scope 1
covered al l of the business act ivi t ies at the
as descr ibed in the scope
The business act ivi t ies
e lectr ic i ty, heat and air condit ioning and
sources were identi f ied and ver i f ied.
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 15 of 28 Uncontrolled when printed
VERIFICATION RESULTS
Organizational Approach and Boundary Definit ion
has decided and documented which organizat ional boundary
approach i t appl ies. For th is ver i f icat ion the organizat ional
The Venet ian, The Palazzo Hotel and Casinos, and
he Sands Expo Center in Las Vegas Nevada (see scope).
these operat ions the General Report ing Protocol
the Voluntary Report ing Program of The Cl imate Registry
Greenhouse Gases
All Kyoto GHG emissions (CO2 , CH4 , N2O, SF6 , HFCs and PFCs
considered and converted into CO2eq (by using the latest global warming
potent ia ls of the UNFCCC) as per the requirements of
Greenhouse Gas Protocol .
UK Veri f icat ion Procedure (QA019)
ident if ied a l l sources of GHG emissions re lated to the company act ivi t ies
cope 1 and Scope 2 emissions. GHG emission sources
the business act ivi t ies at the Las Vegas operat ions of LVSC
as descr ibed in the scope.
The business act ivi t ies with in the scope of th is ver i f icat ion
and air condit ioning and use of company owned car. Al l
s were identi f ied and ver i f ied.
27/02/2012
Revision: 1
Uncontrolled when printed
Organizational Approach and Boundary Definit ion
has decided and documented which organizat ional boundary
organizat ional boundary
Palazzo Hotel and Casinos, and
(see scope). To determine
General Report ing Protocol for
of The Cl imate Registry by Carbon
and PFCs) have been
eq (by using the latest global warming
potent ia ls of the UNFCCC) as per the requirements of ISO 14064-3 and
UK Veri f icat ion Procedure (QA019) the company has
ssions re lated to the company act ivi t ies
GHG emission sources
Las Vegas operat ions of LVSC
with in the scope of th is ver i f icat ion encompass
use of company owned car. Al l
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
I t was determined that a l l ident if ied emission sources are contr ibu
>95% to the tota l Scope
emissions sources with in the def ined company boundary are considered.
5.4 Calculation of the Greenhouse Gas Emission The company has selected calculat ion approaches which lead to accurate,
consistent and reproducib le results and minimize uncerta inty. These
quant if icat ion approaches are calculat ions, measurements or combinat ions
of calculat ions and measurements.
were der ived f rom rel iable sources. Al l cross sector and se
defaul t values were ver i f ied by the ver i f ier.
emissions was not ident if ied.
Al l calculat ions presented in the
covering a l l sources as presented by Carbon Solut ions America
checked. In the course of the ver i f icat ion necessary correct ions have been
ident if ied and corresponding revis ions have been carr ied out
required. On the basis of the f inal calculat ion spreadsheets the presented
Carbon Footpr int calculat ion can be
In accordance with ver i f icat ion procedure QA019 the tota l amount of GHG
emissions at t r ibutable to the company act iv i t ies E should be calculated
based on the monitor ing system as per
(1)
With
E: tota l amount of GHG emi
E i : emissions of s ignif icant sources as per the monitor ing system
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 16 of 28 Uncontrolled when printed
I t was determined that a l l ident if ied emission sources are contr ibu
Scope 1 and Scope 2 emissions and thus a l l s igni f icant
emissions sources with in the def ined company boundary are considered.
Calculation of the Greenhouse Gas Emission
The company has selected calculat ion approaches which lead to accurate,
reproducib le results and minimize uncerta inty. These
quant if icat ion approaches are calculat ions, measurements or combinat ions
of calculat ions and measurements. Al l parameters l ike emission factors
were der ived f rom rel iable sources. Al l cross sector and se
defaul t values were ver i f ied by the ver i f ier. Double count ing of GHG
emissions was not ident if ied.
Al l calculat ions presented in the greenhouse gas emissions database
as presented by Carbon Solut ions America
checked. In the course of the ver i f icat ion necessary correct ions have been
ident if ied and corresponding revis ions have been carr ied out
. On the basis of the f inal calculat ion spreadsheets the presented
Carbon Footpr int calculat ion can be assessed as re l iable and correct .
In accordance with ver i f icat ion procedure QA019 the tota l amount of GHG
emissions at t r ibutable to the company act iv i t ies E should be calculated
based on the monitor ing system as per
(1)
tota l amount of GHG emissions
emissions of s ignif icant sources as per the monitor ing system
27/02/2012
Revision: 1
Uncontrolled when printed
I t was determined that a l l ident if ied emission sources are contr ibut ing
emissions and thus a l l s igni f icant
emissions sources with in the def ined company boundary are considered.
The company has selected calculat ion approaches which lead to accurate,
reproducib le results and minimize uncerta inty. These
quant if icat ion approaches are calculat ions, measurements or combinat ions
Al l parameters l ike emission factors
were der ived f rom rel iable sources. Al l cross sector and sector-speci f ic
Double count ing of GHG
greenhouse gas emissions database / V A /
as presented by Carbon Solut ions America have been
checked. In the course of the ver i f icat ion necessary correct ions have been
ident if ied and corresponding revis ions have been carr ied out where
. On the basis of the f inal calculat ion spreadsheets the presented
assessed as re l iable and correct .
In accordance with ver i f icat ion procedure QA019 the tota l amount of GHG
emissions at t r ibutable to the company act iv i t ies E should be calculated
emissions of s ignif icant sources as per the monitor ing system
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
Nevertheless, s ince over
act ivi t ies have been accounted for, th is calculat ion approach guarantees
that no underest imat ion of the
sources can take place and thus th is approach is to be assessed as very
conservat ive.
Over 99% of the emissions att r ibutable to the company act ivi t ies have been
ver i f ied ent i re ly (sample s ize 100%) on the basis of q
electr ic i ty invoices (83% of tota l emissions)
of tota l emissions), wi th a very h igh degree of accuracy
sources (e.g. vehic les emission factors) represent ing less than 1% of the
tota l assert ion, could only be determined on the basis of est imat ions or are
based on defaul t values. In th is case however
approaches were appl ied.
For the above-ment ioned reasons
underest imat ion can be
accuracy has been achieved
carbon footpr int is low. Therefore f
to be covered by the appl ied calculat ion
5.5 Reporting For the monitor ing per iod
America on behalf of LVSC
report” / G H G R / . The reported informat ion regarding the GHG emissions are
assessed to be re levant, complete, consistent , t ransparent and accurate.
The GHG emission report
- System boundary for the Carbon Footpr int calculat ion
- Calculat ion approaches
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 17 of 28 Uncontrolled when printed
Nevertheless, s ince over 99% of the emissions at t r ibutable to the company
act ivi t ies have been accounted for, th is calculat ion approach guarantees
that no underest imat ion of the tota l Carbon Footpr int due to neglected
sources can take place and thus th is approach is to be assessed as very
Over 99% of the emissions att r ibutable to the company act ivi t ies have been
ver i f ied ent i re ly (sample s ize 100%) on the basis of quant i tat ive values l ike
(83% of tota l emissions) and natural gas invoices (16%
with a very h igh degree of accuracy.
(e.g. vehic les emission factors) represent ing less than 1% of the
could only be determined on the basis of est imat ions or are
. In th is case however very conservat ive ca
approaches were appl ied.
ment ioned reasons the danger of an emission
underest imat ion can be assessed as very low and a very h igh degree of
has been achieved. Thus the tota l uncerta inty of the determined
Therefore further ef fects of uncerta inty
covered by the appl ied calculat ion approach as descr
For the monitor ing per iod 01-01-2011 – 31-12-2011
America on behalf of LVSC has prepared the report “
The reported informat ion regarding the GHG emissions are
assessed to be re levant, complete, consistent , t ransparent and accurate.
eport(s) includes the fo l lowing re levant inf
System boundary for the Carbon Footpr int calculat ion
Calculat ion approaches
27/02/2012
Revision: 1
Uncontrolled when printed
% of the emissions at t r ibutable to the company
act ivi t ies have been accounted for, th is calculat ion approach guarantees
tota l Carbon Footpr int due to neglected
sources can take place and thus th is approach is to be assessed as very
Over 99% of the emissions att r ibutable to the company act ivi t ies have been
uant i tat ive values l ike
natural gas invoices (16%
Several emission
(e.g. vehic les emission factors) represent ing less than 1% of the
could only be determined on the basis of est imat ions or are
very conservat ive calculat ion
he danger of an emission
very h igh degree of
Thus the tota l uncerta inty of the determined
f fects of uncerta inty do not need
approach as descr ibed in QA019.
Carbon Solut ions
has prepared the report “LVS GHG
The reported informat ion regarding the GHG emissions are
assessed to be re levant, complete, consistent , t ransparent and accurate.
includes the fo l lowing re levant informat ion:
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
- Descr ipt ion of the def ined monitor ing system
- Descr ipt ion of the data gather ing process
- Methodologies used to calculate or to measure emissions
- Descr ipt ion of emission sou
- Report ing per iod
5.6 Results TÜV UK has ver if ied the source speci f ic emissions as fo l lows:
Table 5-1: GHG Emissions per act ivi ty / emission source
Act ivi t ies / Emission SourceIndirect emissions (Electr ic i ty)Stat ionary combust ion (Natural Gas)Refr igerants Mobi le Combust ion (Vehic les)Stat ionary combust ion (Diesel Emergency Gen.) Sum TÜV UK has ver i f ied LVSC’s
2) in the year 2011 to be
5.7 Uncertainty assessment The uncerta int ies with in the GHG emission inventory can be categorized
into scient i f ic uncerta int ies and est imat ion uncerta int ies.
During the ver i f icat ion i t was
calculat ion l ike global warming
in l ine with latest scient i f ic resul ts. An assessment of uncerta int ies due the
select ion of such parameters was not carr ied out. This is in
current pract ice in a l l comparable GHG ver i f icat ions. Nevertheless in cases
where several approaches
conservat ive one was chosen for
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 18 of 28 Uncontrolled when printed
Descript ion of the def ined monitor ing system
Descr ipt ion of the data gather ing process
Methodologies used to calculate or to measure emissions
Descript ion of emission sources and al locat ion of emissions to scopes
has ver if ied the source speci f ic emissions as fo l lows:
GHG Emissions per act ivi ty / emission source Act ivi t ies / Emission Source
Indirect emissions (Electr ic i ty) 137,094.16Stat ionary combust ion (Natural Gas) 26,626.73
1,638.49(Vehic les) 78.92
Stat ionary combust ion (Diesel Emergency Gen.) 27.96 165,466.26
LVSC’s tota l amount of GHG emissions
to be 165,466.26 t CO2 eq.
Uncertainty assessment
The uncerta int ies with in the GHG emission inventory can be categorized
scient i f ic uncerta int ies and est imat ion uncerta int ies.
During the ver i f icat ion i t was assessed that a l l parameters used for the
l ike global warming potent ia ls (GWP) and Emissions factors
in l ine with latest scient i f ic resul ts. An assessment of uncerta int ies due the
such parameters was not carr ied out. This is in
comparable GHG ver i f icat ions. Nevertheless in cases
where several approaches could have been selected, a lways the most
conservat ive one was chosen for calculat ion.
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Methodologies used to calculate or to measure emissions
rces and al locat ion of emissions to scopes
has ver if ied the source speci f ic emissions as fo l lows:
Amount
137,094.16 t CO2 eq 26,626.73 t CO2 eq 1,638.49 t CO2 eq 78.92 t CO2 eq 27.96 t CO2 eq
165,466.26 t CO2 eq
tota l amount of GHG emissions (scope 1 and
The uncerta int ies with in the GHG emission inventory can be categorized
assessed that a l l parameters used for the
potent ia ls (GWP) and Emissions factors are
in l ine with latest scient i f ic resul ts. An assessment of uncerta int ies due the
such parameters was not carr ied out. This is in l ine with the
comparable GHG ver i f icat ions. Nevertheless in cases
could have been selected, a lways the most
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
6 . VERIFICATION STATEMENT This statement conf i rms that
TÜV UK to carry out the
specif icat ion with guidance for the ver i f ic
assert ions.
I t has been assured that the ver i f ier is t ru ly independent f rom
Sands Corp. the quant if ier and/or agents re lated to the calculat ion of the
GHG informat ion. A conf l ic ts of in terest checkl ist is presented in the
of the ver i f icat ion report .
The object ives of the ver i f icat ion are as fo l lowing:
1. To conf i rm data, contro ls and processes support ing the GHG assert ion
as presented by Carbon Solut ions Americ
2. To conf i rm that the GHG assert ion is in conformance with the
requirements and pr incip les of WRI 's Corporate GHG Protocol and
Cl imate Registry’s General Report ing Protocol and are
mater ia l d iscrepancies.
3. To obtain the maximum marks for the ver i f ica
Disclosure Project ’s 2011 Onl ine Response System.
The ver i f icat ion covers
Venet ian, The Palazzo Hotel
Las Vegas Nevada. Of the
been ident if ied.
By means of document review and ver i f icat ion audits carr ied out by
UK in LVSC premises in Las Vegas
chosen boundary meets the requirements of
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
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VERIFICATION STATEMENT
This statement conf i rms that Las Vegas Sands Corp. has commissioned
to carry out the ver i f icat ion according to the ISO 14064
pecif icat ion with guidance for the ver i f icat ion of greenhouse gas
I t has been assured that the ver i f ier is t ru ly independent f rom
the quant if ier and/or agents re lated to the calculat ion of the
GHG informat ion. A conf l ic ts of in terest checkl ist is presented in the
of the ver i f icat ion report .
The object ives of the ver i f icat ion are as fo l lowing:
To conf i rm data, contro ls and processes support ing the GHG assert ion
as presented by Carbon Solut ions America on behalf of LVSC.
To conf i rm that the GHG assert ion is in conformance with the
requirements and pr incip les of WRI 's Corporate GHG Protocol and
Cl imate Registry’s General Report ing Protocol and are
mater ia l d iscrepancies.
To obtain the maximum marks for the ver i f icat ion sect ion in the Carbon
Disclosure Project ’s 2011 Onl ine Response System.
LVSC in Las Vegas, which is def ined as The
Palazzo Hotel and Casinos, and The Sands Expo Center in
Of the s ix greenhouse gasses CO2 ,
y means of document review and ver i f icat ion audits carr ied out by
in Las Vegas i t is ver i f ied that
chosen boundary meets the requirements of ISO 14064-3:2006.
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has commissioned
ISO 14064-3:2006
at ion of greenhouse gas
I t has been assured that the ver i f ier is t ru ly independent f rom Las Vegas
the quant if ier and/or agents re lated to the calculat ion of the
GHG informat ion. A conf l ic ts of in terest checkl ist is presented in the annex
To conf i rm data, contro ls and processes support ing the GHG assert ion
a on behalf of LVSC.
To conf i rm that the GHG assert ion is in conformance with the
requirements and pr incip les of WRI 's Corporate GHG Protocol and
Cl imate Registry’s General Report ing Protocol and are without
t ion sect ion in the Carbon
LVSC in Las Vegas, which is def ined as The
he Sands Expo Center in
, CH4 and N2O has
y means of document review and ver i f icat ion audits carr ied out by TÜV
i t is ver i f ied that LVSC with in the
:2006.
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
Act ing as an independent Cert i f icat ion Body,
carbon footpr int of the company in the year
to be
28,372 t CO2eq for Scope
consider ing a l l re levant and signi f icant GHG sources.
TÜV UK conf i rms al l ver i f icat ion act ivi t ies and
documented in the ver i f icat ion report are complete
any qual i f icat ion or l imit ing condit ions th
Vegas Sands Corp. is wi thout mater ia l d iscrepancy and that the ver i f icat ion
act ivi t ies provide a reasonable level of assurance as def ined by
3:2006.
London, 09-05-2012 Danny Ki l (Veri f ier) * Suc cess fu l c l i en t s who have rec e i ved t he f i na l ve r i f i c a t i on repo r t may us e o r c opy t he ve r i f i c a t i on repo r t , t he ve r i f i c a t i on s ta tem en t and i f app l i cab le t he c e r t i f i ca te i n i t s en t i re t y f o r pub l i c i t y r easons . I t s ha l l be no ted tha t ne i ther o f t hes e doc umenway wha ts oeve r bu t c an be pub l i s hed s epa ra te l y .
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 20 of 28 Uncontrolled when printed
Act ing as an independent Cert i f icat ion Body, TÜV UK
carbon footpr int of the company in the year.
2011
for Scope 1 and 137,094 t CO2eq for Scope 2
consider ing a l l re levant and signi f icant GHG sources.
s a l l ver i f icat ion act ivi t ies and procedures conducted
i f icat ion report are complete and concludes without
any qual i f icat ion or l imit ing condit ions that the GHG as
is without mater ia l d iscrepancy and that the ver i f icat ion
act ivi t ies provide a reasonable level of assurance as def ined by
Suc cess fu l c l i en t s who have rec e i ved t he f i na l ve r i f i c a t i on repo r t may us e o r c opy t he repo r t , t he ve r i f i c a t i on s ta tem en t and i f app l i cab le t he c e r t i f i ca te i n i t s en t i re t y f o r
pub l i c i t y r easons . I t s ha l l be no ted tha t ne i ther o f t hes e doc umen ts mus t no t be a l t e red i n any way wha ts oeve r bu t c an be pub l i s hed s epa ra te l y .
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has ver i f ied the
for Scope 2
procedures conducted are
and concludes without
at the GHG assert ion by Las
is without mater ia l d iscrepancy and that the ver i f icat ion
act ivi t ies provide a reasonable level of assurance as def ined by ISO 14064-
Suc cess fu l c l i en t s who have rec e i ved t he f i na l ve r i f i c a t i on repo r t may us e o r c opy t he repo r t , t he ve r i f i c a t i on s ta tem en t and i f app l i cab le t he c e r t i f i ca te i n i t s en t i re t y f o r
t s mus t no t be a l t e red i n any
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
7. REFERENCES Table 7-1: Documents provided by the project proponent Reference Document/GHGR/ LVS GHG /VA/ Vegas Analysi/ IP/ Ownership Structure /ESP/ Execut ive summary p lans
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
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Documents provided by the project proponent
Document LVS GHG Report Vegas Analysis Ownership Structure - LVS GHG Inventory Propert ies Execut ive summary p lans
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Propert ies -V2
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
ANNEX 1 CONFLICT OF INTEREST REVIEW CHECKLIST
The ver i f ier and the ver i f icat ion team must ensure they
f rom the c l ient , quant if ier
calculat ions, and/or agents re lated to the
any actual or potent ia l conf l ic ts of interest wi th the
users of the GHG informat ion. Guid ing pr incip les and ver i f icat ion a
f rom ISO 14064-3 are reproduced below, in a tabular format
Independence Remain independent of the activity being verified, and free from bias and conflict of interest. Maintain objectivity throughout the verification to the findings and conclusions will be based on objective evidence generated during the verification. Ethical Conduct Demonstrate ethical conduct through trust, integrity, confidentiality and discretion throughout the verification process. Fair Presentation Reflects truthfully and accurately verification activities, findings, conclusions and reports. Report significant obstacles encountered during the verification process, as well as unresolved, diverging opinions amongst verifiers and the client. Due Professional Care Exercise due professional care and judgement in accordance with the importance of the task performed and the confidence placed by the client and/or intended user(s).Have the necessary skills and competences to undertake the verification.
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 22 of 28 Uncontrolled when printed
CONFLICT OF INTEREST REVIEW CHECKLIST
The ver i f ier and the ver i f icat ion team must ensure they
f rom the c l ient , quant if ier and/or consultant involved in the GHG
calculat ions, and/or agents re lated to the c l ient . The ver i f ier shal l avoid
any actual or potent ia l conf l ic ts of interest wi th the c l ient
users of the GHG informat ion. Guid ing pr incip les and ver i f icat ion a
3 are reproduced below, in a tabular format
Yes No Deta i ls
Remain independent of the activity being verified, and free
Maintain objectivity throughout the verification to ensure that will be based on objective
evidence generated during the verification.
Demonstrate ethical conduct through trust, integrity, confidentiality and discretion throughout the verification
Reflects truthfully and accurately verification activities,
Report significant obstacles encountered during the unresolved, diverging opinions
Exercise due professional care and judgement in accordance performed and the confidence
placed by the client and/or intended user(s). Have the necessary skills and competences to undertake the
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CONFLICT OF INTEREST REVIEW CHECKLIST
The ver i f ier and the ver i f icat ion team must ensure they are independent
or consultant involved in the GHG
cl ient . The ver i f ier shal l avoid
c l ient and the intended
users of the GHG informat ion. Guid ing pr incip les and ver i f icat ion act ivi t ies
3 are reproduced below, in a tabular format.
Detai ls
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
ANNEX 2 VERIFICATION PLAN (QA019F007)
Verification Plan
Las Vegas Sands Corp
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 23 of 28 Uncontrolled when printed
VERIFICATION PLAN (QA019F007)
Verification Plan
for
Las Vegas Sands Corp.
Monitoring Period:
01/01/11 - 31/13/11
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VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
Verification / Assurance Standard
ISO14064-
1 . General
Client: Las Vegas Sands Corp.
Assessment team composition:
Team Leader:
Further team members:
Audit location(s) The Venetian (
Palazzo Hotel and Casinos
The Sands Expo Center
Total No. of Sites 1
Audit Representative:
Danny Kil – Environmental Services Manager, Verifier
Date of Audit: 16/04/12 - 19/04/12
Monitoring Period:
01/01/11 - 31/13/11
Audit language: English
Comments: LVS has chosen to utilize the Control Approach, using Operation Control to determine ownership of emissions. This approach was chosen due to the complex nature of LVS’s holdings Las Vegas site, there are some portions of the property that are neither owned nor operated by LVS, and others that partially owned, and operated. In order to capture the emissions from the partial ownership operations, the Operational Control approach was utilized to clearly demonstrate ownership of emissions.
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 24 of 28 Uncontrolled when printed
-3 GHG Emission to be verified
Scope 1 Scope 2 Scope 3
Level of Assurance
Las Vegas Sands Corp.
Team Leader: Danny Kil
Further team members: Tanja Kuchukova, Peter Blackwell
The Venetian (Las Vegas, Nevada)
Palazzo Hotel and Casinos (Las Vegas, Nevada)
he Sands Expo Center (Las Vegas, Nevada)
Client’s Head
Environmental Services Manager, Verifier
19/04/12 Scope: This assertion is only for the Las Vegas site, which is defined as the Venetian and Palazzo Hotel and Casinos, and the Sands Expo Center in Las Vegas Nevada. The assertion is that LVS has emitted 27,865 MT CO2e of Scope 1 emissions, and 137,167 MT CO2e of Scope 2 emissions, with a combined total of 165,023 MT CO2e. The Scope 1 emissions come from a combination of Fugitive, Stationary Combustion, and Mobile Combustion, while the Scope 2 emissions come from Indirect Emissions from the Purchase of Electricity.
31/13/11
LVS has chosen to utilize the Control Approach, using Operation Control to determine ownership of emissions. This approach was chosen due to the complex nature of LVS’s holdings and operations. At the Las Vegas site, there are some portions of the property that are neither owned nor operated by LVS, and others that partially owned, and operated. In order to capture the emissions from the partial ownership
al Control approach was utilized to clearly demonstrate ownership of emissions.
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Level of Assurance
Reasonable Limited
Client’s Head Office
This assertion is only for the Las Vegas site, which is defined as the Venetian and Palazzo
he Sands Expo Center in Las Vegas Nevada. The assertion is that LVS has emitted 27,865 MT CO2e of Scope 1 emissions, and 137,167 MT CO2e of Scope 2 emissions, with a combined total of 165,023 MT CO2e. The Scope 1 emissions come from a
ve, Stationary Combustion, and Mobile Combustion, while the Scope 2 emissions come from Indirect Emissions from the
LVS has chosen to utilize the Control Approach, using Operation Control to determine ownership of and operations. At the
Las Vegas site, there are some portions of the property that are neither owned nor operated by LVS, and others that partially owned, and operated. In order to capture the emissions from the partial ownership
al Control approach was utilized to clearly demonstrate ownership of emissions.
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
2. Emissions
Scope 1
(Direct GHG Emissions)
Scope 2
(Indirect GHG Emissions from consumption of purchased electricity, heat or steam)
On-site energy production External power generation
Transportation of materials, products, waste and employees by company owned vehicles
Production of heat, electricity or steam
Other direct GHG emissions (e.g. physical / chemical processes)
Fugitive emissions
Comments: - Several months of electricity and natural gas invoices sample rate is increased.
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
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Scope 2
(Indirect GHG Emissions from consumption of purchased electricity, heat or steam)
Scope 3
(Other indirect
External power generation Business travel
Employee Commuting
Leased Assets
Waste generated in facilities
Transportation & Distribution
Fuel and Energy related activities
Capital goods Purchased goods and
services Processing of sold goods Use of sold goods End-of-life treatment of sold
goods
months of electricity and natural gas invoices will be sampled. Depending on the deviation the
27/02/2012
Revision: 1
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(Other indirect emissions)
Business travel
Employee Commuting
Leased Assets
Waste generated in facilities
Transportation & Distribution
Fuel and Energy related
Capital goods Purchased goods and
Processing of sold goods Use of sold goods
life treatment of sold
will be sampled. Depending on the deviation the
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
3. Audit Plan
Date Time
16/04/2012 10:00 Opening meeting, Introduction, Review Fundamentals and Verification
Step 3*
11:00 Site tour + Flow diagrams to understand the boundaries13:00
14:00 Review GHG assertion / report, GHG database and assessment of the
15:00
16:00
17/04/2012 9:00
Step 3*
13:00 14:00 15:00
16:00
18/04/2012 9:00
Step 3&4*
13:00 14:00 Evaluation Assessment GHG Emissions and possible Findings (step 3)15:00
16:00
19/04/2012 9:00
14:00
16:00 1 Steps refer to the verification process as provided in annex I
2 See Annex II for agenda Opening and Closing Meetings
• Deviations from the audit plan are possible depending on availability of data and information. Therefore it is possible that the audit
• Discovery of evidence during the assessment may lead to incremental changes in the sampling plan• If there any problems in the gathering of data prior to the on
in advance. • If there is the need for special equipment e.g. to enter special operational areas that can not be
provided by the company we kindly ask for information prior to the audit.• For the documentation of results and the internal communication we would appreciate to use
separate room with internet access for auditor personal computers and a telephone
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
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Topic
Opening meeting, Introduction, Review Fundamentals and Verification Process, Agree on Verification plan
Site tour + Flow diagrams to understand the boundariesLunch
Introduction CSA Review GHG assertion / report, GHG database and assessment of the
controls. Interview with key personnel
Assess Indirect Emissions (Electricity) Close
Assess Indirect Emissions (Electricity) – contd.
Lunch
Assess Stationary Combustion (Natural Gas)
Assess Fugitive Emissions (Refrigerants) Close
Assess Stationary Combustion (Diesel)
Lunch
Evaluation Assessment GHG Emissions and possible Findings (step 3)Asses against the Criteria (Step 4)
Close
Evaluating the GHG Assertion (Step 5) Start writing Draft Verification Report (DVR)
Closing meeting Close
Steps refer to the verification process as provided in annex I See Annex II for agenda Opening and Closing Meetings
Deviations from the audit plan are possible depending on availability of data and information. Therefore it is possible that the audit is extended beyond the plan. Discovery of evidence during the assessment may lead to incremental changes in the sampling planIf there any problems in the gathering of data prior to the on-site visit, the verifier needs to be informed
is the need for special equipment e.g. to enter special operational areas that can not be provided by the company we kindly ask for information prior to the audit. For the documentation of results and the internal communication we would appreciate to use
with internet access for auditor personal computers and a telephone
27/02/2012
Revision: 1
Uncontrolled when printed
Auditor(s) Opening meeting, Introduction, Review Fundamentals and Verification
Danny Kil
Site tour + Flow diagrams to understand the boundaries
Review GHG assertion / report, GHG database and assessment of the
contd.
Danny Kil Stationary Combustion (Natural Gas)
Danny Kil Evaluation Assessment GHG Emissions and possible Findings (step 3)
Danny Kil
Deviations from the audit plan are possible depending on availability of data and information.
Discovery of evidence during the assessment may lead to incremental changes in the sampling plan. site visit, the verifier needs to be informed
is the need for special equipment e.g. to enter special operational areas that can not be
For the documentation of results and the internal communication we would appreciate to use a with internet access for auditor personal computers and a telephone.
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
4 . Required Evidence
Item Physical evidence
A.1 Utility meters (Please show calibration certificate for each meter audited)A.2 Fuel meters (Please show calibration certificate for each meter audited)A.3 Petrol, Diesel, Gas data of Company owned vehiclesA.4 Business travel data (flight, vehicle details or train journey incl.
destination, etc) A.5 Calibration equipment A.6 Emission monitors (Please show calibration certifi
Item Documentary evidence
B.1 Electricity invoices ( no copies B.2 Natural Gas invoices ( no copies B.3 Oil invoices ( no copies – please show originals)B.4 Log books B.5 Operating / control procedures B.6 Inspection sheets B.7 Internal documents showing adherence to AA principlesB.8 Calibration certificates for all measuring equipmentB.9 Complaints Register B.10 Training records for calibration Technicians
Item Testimonial evidence
C.1 Interviews with technical, operating, administrative or managerial personnelC.2 The GHG assertion or report should include the composition of the
organization’s GHG team. Each member should be identified withinformation and their roles and responsibilities should be described. Can you show this?
C.3 What is the Base Year and have C.4 If the B/Y changed, is an explanation of change or recalculation of C.5 Do you Document the Organizational Boundaries?C.6 Do you Document the Operational Boundaries?C.7 Are Direct GHG Emissions, quantified separately?C.8 Are there any exclusions of GHG sinks or sources from quantification?C.9 What Quantification methodologies did you use and which reasons caused you
to select these? C.10 Are all the assumptions and data used by you listed in the project description,
including their references and sources?C.11 Which EF was used for on-site Carbon emissions due to fossil fuel use in your
calculations? C.12 Which EF was used for electricity Carbon emissions in your calculations?C.13 Do you have a monitoring plan and monitoring methodology, paying particular
attention to the frequency of measurements, the quality of metering equipment, including calibration requirements, and control procedures are in place?
C.14 The method for consolidating emissions must be identified (consolidation based on the control share or equity share approach) in your GHG assertion. Have you documented the approach taken?
C.15 Can you describe your GHG IMS?C.16 Have you included fuel/energy use by contractors on your site?C.17 Refrigerant use on site is a major contributor to GHG emissions
included these emissions in your Scope 1 calculations?Which gas is used on site for refrigeration?If yes please provide documentary evidence. If no please supply system refrigerant gas capacity and calculate GHG arising there from.
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
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Utility meters (Please show calibration certificate for each meter audited) Fuel meters (Please show calibration certificate for each meter audited) Petrol, Diesel, Gas data of Company owned vehicles Business travel data (flight, vehicle details or train journey incl. mileage,
Emission monitors (Please show calibration certificate for each meter audited)
Electricity invoices ( no copies – please show originals) Gas invoices ( no copies – please show originals)
please show originals)
Operating / control procedures
Internal documents showing adherence to AA principles Calibration certificates for all measuring equipment
Training records for calibration Technicians
operating, administrative or managerial personnel The GHG assertion or report should include the composition of the organization’s GHG team. Each member should be identified with contact information and their roles and responsibilities should be described. Can you
and have you documented this and its GHG inventory? If the B/Y changed, is an explanation of change or recalculation of B/Y given? Do you Document the Organizational Boundaries? Do you Document the Operational Boundaries? Are Direct GHG Emissions, quantified separately? Are there any exclusions of GHG sinks or sources from quantification? What Quantification methodologies did you use and which reasons caused you
Are all the assumptions and data used by you listed in the project description, including their references and sources?
site Carbon emissions due to fossil fuel use in your
Which EF was used for electricity Carbon emissions in your calculations? Do you have a monitoring plan and monitoring methodology, paying particular attention to the frequency of measurements, the quality of metering equipment, including calibration requirements, and what quality assurance and quality control procedures are in place? The method for consolidating emissions must be identified (consolidation based on the control share or equity share approach) in your GHG assertion. Have you documented the approach taken? Can you describe your GHG IMS? Have you included fuel/energy use by contractors on your site? Refrigerant use on site is a major contributor to GHG emissions – have you included these emissions in your Scope 1 calculations? Which gas is used on site for refrigeration?
provide documentary evidence. If no please supply system refrigerant gas capacity and calculate GHG arising there from.
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Comments
Comments
Comments
First year = 2011
VERIFICATION
Client Name: Las Vegas Sands Corp.
Client Ref. / Project No: 12030
Prepared by: D Kil
Reviewed by: P Ward
© 2010 TÜV UK Ltd.
ANNEX I : VERIFICATION PROCESS
ANNEX I I : AGENDA OPENING &
Opening Meeting
a. Introduction of the participants, including an outline of their roles;
b. Confirmation of the scope and review of Verification Fundamentals;
c. Confirmation of the audit plan; d. Confirmation of formal communication
between verifier(s) and the client; e. Confirmation of the approach (i.e. Control Apprf. Confirmation that the resources and facilities needed by
the verifier(s) are available; g. Confirmation of matters relating to confidentiality;h. Confirmation of relevant work safety, emergency and
security procedures for the verifier(s);i. Confirmation of the availability, roles and identities of
any guides and observers; j. The method of reporting, including any grading of audit
findings; k. Information about the conditions under which the audit
may be prematurely terminated; l. Confirmation that the verifier
verification body is responsible for the audit and shall be in control of executing the audit plan including audit activities and audit trails;
m. Confirmation of the status of findings of the previous review or audit, if applicable;
n. Methods and procedures to be used to conduct the verification based on sampling;
o. Confirmation that, during the audit, the client will be kept informed of audit progress and any concerns;
p. Opportunity for the client to ask questions.
VERIFICATION REPORT
Authorised by: R Thomsen
Document ID: QA019F003
Date:27/02/2012
Page 28 of 28 Uncontrolled when printed
VERIFICATION PROCESS
AGENDA OPENING & CLOSING MEETINGS Closing Meeting
Introduction of the participants, including an outline of
Confirmation of the scope and review of Verification
communication channels
Control Approach) onfirmation that the resources and facilities needed by
onfirmation of matters relating to confidentiality; onfirmation of relevant work safety, emergency and curity procedures for the verifier(s);
onfirmation of the availability, roles and identities of
he method of reporting, including any grading of audit
out the conditions under which the audit
verifier representing the for the audit and shall
be in control of executing the audit plan including audit
onfirmation of the status of findings of the previous
ethods and procedures to be used to conduct the
onfirmation that, during the audit, the client will be rogress and any concerns;
pportunity for the client to ask questions.
a. Advising the client that the audit evidence collected was based on a sample of the information; therebyelement of uncertainty;
b. The method and timeframe of reporting, incgrading of audit findings;
c. The verification body's process for handling nonconformities including any consequences relating to theverification;
d. The timeframe for the client to present a plan for correction and corrective action for any nonconformitiesduring the audit;
e. The verification body's post verificationf. Information about the complaint handling and appeal
processes.
27/02/2012
Revision: 1
Uncontrolled when printed
Closing Meeting
dvising the client that the audit evidence collected was based on a sample of the information; thereby introducing an
he method and timeframe of reporting, including any
body's process for handling nonconformities including any consequences relating to the status of the
he timeframe for the client to present a plan for correction r any nonconformities identified
verification body's post verification activities; nformation about the complaint handling and appeal