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Client: Credible Carbon Project: Reliance Compost Completed: 24 August 2015 Report prepared by Carbon Calculated Greenhouse Gas Verification

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Page 1: Reliance Compost 2014 Verification Report - Final · 5 ! Section(A:(Introduction! The! purpose! of! a Verification! Report! is! to! provide! assurance! to! intended! users! that!

                                   

  Client:  Credible  Carbon  Project:  Reliance  Compost  Completed:  24  August  2015    Report  prepared  by  Carbon  Calculated  

                                             

 Greenhouse  Gas  Verification

 

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Abbreviations  and  glossary  of  terms  

 CDM   Clean  Development  Mechanism  (UNFCCC  Kyoto  Protocol)  

CH4   Methane  

CO2e   Carbon  dioxide  equivalent  –   standardisation  of  all   greenhouse  gases   to   reflect   the  global  warming  potential  relative  to  carbon  dioxide.    

Defra   United  Kingdom  Department  of  Environment,  Food  and  Rural  Affairs  

GHG   Greenhouse  gases  

IPCC   International  Panel  on  Climate  Change  

PDD   Project  Design  Document  

PIN   Project  Idea  Note  

SOPs   Standard  Operating  Procedures  

SSRs   Sources,  Sinks  &  Reservoirs  (Greenhouse  Gas)    

WBCSD   World  Business  Council  for  Sustainable  Development  

WRI   World  Resources  Institute  

           

 

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Acknowledgements  Carbon  Calculated  would  like  to  thank  the  following  individuals  at  Reliance  Compost  for  their  assistance  in  collating  the  required  information  for  this  report  and  in  fielding  all  questions:    Detlev  Meyer  Christo  Bester  Eddie  Redelinghuys  Anton  Cartwright  (Credible  Carbon)                              

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Table  of  Contents  

 Abbreviations  and  glossary  of  terms  ..........................................................................................................................  2  

Acknowledgements  ....................................................................................................................................................  3  

Table  of  Contents  .......................................................................................................................................................  4  

Section  A:  Introduction  ...............................................................................................................................................  5  

Section  B:  Background  information  ............................................................................................................................  6  

1.   Project  description  ........................................................................................................................................  6  

2.   Verification  objectives  ...................................................................................................................................  6  

3.   Approach  to  verification  ................................................................................................................................  6  

4.   Limitations  and  assumptions  .........................................................................................................................  8  

Section  C:  Findings  ....................................................................................................................................................  10  

5.   Verification  of  Credible  Carbon  Registry  questions  .....................................................................................  10  

6.   GHG  Saving  Schedule  ...................................................................................................................................  15  

Section  D:  Conclusion  and  Way  Forward  ..................................................................................................................  16  

7.   Conclusion  ...................................................................................................................................................  16  

8.   Verifier  opinion  ............................................................................................................................................  17  

9.   Contacts  .......................................................................................................................................................  17  

References  ................................................................................................................................................................  18  

Appendix  A:  Reliance  Compost  Donations  &  Sponsorships  .....................................................................................  19  

Appendix  B:  About  Carbon  Calculated  .....................................................................................................................  24  

   

               

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Section  A:  Introduction  The   purpose   of   a   Verification   Report   is   to   provide   assurance   to   intended   users   that   the   organization's   GHG  assertions  are  complete,  accurate,  consistent,  transparent,  conservative  and  without  material  discrepancies.    Credible   Carbon   commissioned   Carbon   Calculated   (“the   Verifier”)   to   verify   the   Reliance   Group   Trading   (Pty)   Ltd,  trading   as   Reliance   Compost,   2014   project   emission   reductions  with   the   view   to   express   an   opinion   on  whether  Reliance  Compost’s  GHG  assertions  meets  the  requirements  of  the  Credible  Carbon  Registry.    The  Credible  Carbon  Registry  requirements    and  the  findings  of  the  verification  are  summarised  in  the  table  below:    

Credible  Carbon  Registry  Requirement   Verifier  Finding  i. The  project  is  real.   ü  ii.     The  project’s   described   technology   is   in   place   and   functioning   according   to   its  

design  specifications.  ü  

iii.    The  estimates  of  greenhouse  gas  emission  reductions  are  reasonable  in  terms  of  accepted  international  standards  and  unbiased  towards  buyer  or  seller.  

ü 208  310  tonnes  CO2e  Jan  –  Dec  2014  

iv.    The  project  has  a  discernible  impact  on  poverty.   ü      As   an   independent   Carbon   Consultancy   offering   a   diverse   range   of   services   relating   to   carbon  management   and  strategy  according  to   international  best  practice   in  South  Africa,   there   is  no  actual  or  potential  conflict  of   interest  between  Carbon  Calculated  and  Reliance  Compost  in  performing  the  verification.        Karen  van  der  Wath  performed  the  verification  as  she   is   in  possession  of  a  certificate  of  proficiency   issued  by  the  GHG  Management  Institute  for  the  verification  of  inventories  and  projects  using  the  ISO  14064-­‐3  (2006)  verification  standard.    

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Section  B:  Background  information  

1. Project  description    Reliance  Compost  entails  composting  of  chipped  green  material  (plant  residues,  garden  waste,  park  waste)  from  the  of  Cape  Town  metropolitan  municipality.  The  material  is  taken  from  Green  Waste  Transfer  Stations  (GWTS)  in  Cape  Town  where  it  is  sorted  and  the  green  material  is  decontaminated  if  necessary  and  chipped  to  reduce  the  volume.  The  chipped  green  material   is  brought   to   the  composting   site  at  Olyphantsfontein  Farm   in  Klipheuwel  where   it   is  treated   and   accumulated   in  windrows.   A   periodical   turn-­‐over   of   the   shredded  material  with   a  mechanical   turner  ensures  on-­‐going  aerobic  decomposition  and   the  production  of  high  quality   compost   that   can  be  used  as  organic  fertilizer.   The  existing  process  has  proven   to  be  very   successful   and   the   tonnages  of   chipped  material   composted  annually  has  increased  year  on  year  to  the  current  more  than  100  000  tons.    The  baseline  for  the  composted  material  assumes  that  it  would  have  been  transferred  from  the  GWTS  to  one  of  two  landfills   in  Cape  Town.  Under  business  as  usual   the  chipped  green  material  would  have  been   taken   to  one  of   the  GWTS  before  being  transferred  to  one  of  the  landfill  sites.    The  carbon  emission  reductions  are  generated  through  a  specially  developed  composting  technology  that  helps  to  address   some   of   the   worlds’   biggest   environmental   and   agricultural   problems   (soil   degradation,   climate   change  through  increased  carbon  dioxide  emissions,  the  excessive  use  of  water,  and  the  increasing  amount  of  waste).    Composted  product  is  organically  certified  annually  and  used  in  a  range  of  environmentally  sustainable  agricultural  and  gardening  activities.  

 

2. Verification  objectives    The  objectives  of  this  verification  are  to  ensure  that  the  emission  reduction  project  meets  the  requirements  of  the  Credible  Carbon  Registry  and  is  quantified  as  per  the  guidance  provided  by  the  relevant  CDM  methodologies.    This  verification  using  the  ISO  14064-­‐3  Standard  is  based  on  a  PIN  as  there  is  no  validated  or  registered  PDD  for  the  project.      The  Credible  Carbon  Registry  requirements  that  need  to  be  verified  are  whether:  

i. The  project  is  real;  ii. The  project’s  described  technology  is  in  place  and  functioning  according  to  its  design  specifications;  iii. The   estimates   of   greenhouse   gas   emission   reductions   are   reasonable   in   terms   of   accepted   international  

standards  and  unbiased  towards  buyer  or  seller;    iv. The  project  has  a  discernible  impact  on  poverty.    

 

3. Approach  to  verification  

3.1. Approach  to  calculation  Emissions  are  quantified  according  to  the  guidance  provided  by  the  Small-­‐Scale  CDM  methodologies  AMS  III.E  v.  7:  “Avoidance   of   methane   production   from   biomass   decay   through   controlled   combustion”   and   AMS   III.F   v.   5:  “Avoidance  of  methane  production  from  biomass  decay  through  composting”.    Baseline   emissions   are   calculated   taking   into   account   the   amount   of   processed   material   that   would   have   been  transferred  to  a  landfill  site.    Project  emissions  are  generated  by  the  transportation  of   input  and  output  materials  as  well  as  electricity  and  fuel  consumption  on  site.    

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 3.2. Verification  Standard  

The   verification  was   performed   in   accordance  with   the   ISO   14064-­‐3   International   Standard   for   GHG   verifications  (projects).      ISO  14064-­‐3  The  ISO  (the  International  Organization  for  Standardization)  is  a  worldwide  federation  of  national  standards  bodies  (ISO  member  bodies).    The  work  of  preparing  International  Standards  is  normally  carried  out  through  ISO  technical  committees.  ISO  14064-­‐3  (2006)  specifies  principles  and  requirements  and  provides  guidance  for  those  conducting  or  managing  the  validation  and/or  verification  of  greenhouse  gas   (GHG)  assertions.     It  can  be  applied  to  organizational  or  GHG  project   quantification,   including  GHG  quantification,  monitoring   and   reporting   carried  out   in   accordance  with   ISO  14064-­‐1  or  ISO  14064-­‐2.  ISO   14064-­‐3   specifies   requirements   for   selecting   GHG   validators/verifiers,   establishing   the   level   of   assurance,  objectives,   criteria   and   scope,   determining   the   validation/verification   approach,   assessing  GHG  data,   information,  information  systems  and  controls,  evaluating  GHG  assertions  and  preparing  validation/verification  statements.    

3.3. Reporting  period  The  reporting  period  of  the  project  being  verified  is  from  1  January  2014  to  31  December  2014  (both  days  inclusive).    

3.4. GHG  Assertions  Reliance  Compost’s  GHG  assertion  is:  

§ that  the  project  meets  the  requirements  of  the  Credible  Carbon  Registry;  § the   amount   of   emission   reductions   reported   (208   310   tonnes   CO2e)   is   correct   to   a   5%   materiality  

threshold.    

3.5. Project  documentation  Under  the  Credible  Carbon  Standard,  the  onus  is  on  projects  to  make  themselves  “auditable”,  through  the  keeping  and  provision  of  data.  Carbon  Calculated  reviewed  the  following  project  and  background  documentation  about  the  project  site  and  design,  as  well  as  data  and  controls  to  be  assessed:  

§ The  7th  Monitoring  Report  Versions  1  -­‐  3,  dated  24/8/2015,  which  provide  a  description  of  the  project,  SSRs  and   project   emissions   as   well   as   provides   the   baseline   scenario,   SSRs   and   the   quantification   of   GHG  emission  reductions.  Further,  it  provides  procedures  for  monitoring  and  data  management.  

§ Spreadsheets   providing   activity   data   for   baseline   and  project   emissions   and   emission   factors   used   in   the  quantification  of  GHG  emission  reductions.  

§ Reports   for   incoming   chipped   green   material   received   and   sales   reports   of   compost   sold   with   delivery  distances  during  the  period.  

§ Report  of  reconciliation  of  incoming  chipped  green  material  and  the  City  of  Cape  Town  invoices  reflecting  quantities  of  incoming  chips  received  during  the  period.  

§ Confirmation   of   shortest   distances   between   drop   off   facilities   in   Cape   Town   and   the   Olyphantsfontein  compost  facility.  

§ Reports  for  electricity  and  diesel  consumed  during  the  period.  § The  monitoring   data  management/archiving   policy   together  with  monthly   confirmation   reports   from   the  

Lab  Manager     that   no   compost   windrows   were   rejected   due   to   non-­‐compliance   or   deviations   from   the  monitoring  system  for  the  7th  verification  period.  

§ The  stock  assessment  policy  with  the  monthly  quantification  of  stock  at  the  end  of  each  month.  § Calibration  certificate  no  VC7518  &  test  report  no  T18196  for  the  weighbridge,  Type  MASSAMATIC  Dux  SL,  

Serial  No.  043154,  dated  24/10/2013,  expiry  date  24/10/2015.    § Calibration  certificate  no  VC6591  &  test  report  no  T21070  for  the  weighbridge,  Type  MASSAMATIC  Dux  SL,  

Serial  No.  043154,  dated  29/09/2014,  expiry  date  29/09/2016.    § Calibration   certificate  no  13J005   for   the  handheld  digital   thermometer,   Type  TCL,  model  DT-­‐305  Range   -­‐

50~1300◦C(K),  Serial  No.  7231133,  dated  17/10/2013,  expiry  date  October  2014.  

§ Invoice  for  purchasing  two  new  handheld  digital  thermometres,  model  DT-­‐305  dated  10/03/2014.  § Ceres  GmbH  confirmation  that  the  compost  can  be  used  as  soil  amendment  or  fertiliser  in  organic  farming,  

dated   11/10/2013   and   14/10/2014,   expiry   dates   30/9/2014   and   30/09/2015   respectively.     These  inspections  were  carried  out  during  2013  and  27/08/2014  respectively.    

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§ Approval   from   the   City   of   Cape   Town   to   operate   a   compost   plant   on   portion   2   of   the  Olyphantsfontein  Farm,  dated  8/8/2012.    

§ Corporate   Social   Investment   report   of   upliftment   activities   with   proof   of   financial   donations   made   or  product  donated.    

§ Documentation  of  previous  verifications.  § Credible  Carbon  Registry  requirements  (4  questions)  and  PIN.  

 

4. Limitations  and  assumptions  

4.1. General  Reliance   Compost   commissioned   TÜV   NORD   to   verify   the   project   under   the   TÜV   NORD   Voluntary   Emission  Reduction  Standard  (TN-­‐VO  001)  applicable  for  VER  project  activities  since  inception  –  1  May  2008  to  31  December  2011.        On  the  basis  of  site  visits  and  a  review  of  project  documentation  it  was  confirmed  that  with  regards  to  the  realized  technology,   the   project   equipment,   as   well   as   the   monitoring   and   metering   equipment,   the   project   has   been  implemented  and  operated  as  described  in  the  TÜV  NORD  Project  Design  Document.    As  a  result  of  the  verifications,  TÜV  NORD  confirmed  that:  

§ all   operations   of   the   project   are   implemented   and   installed   as   planned   and   described   in   the   validated  project  design  document.  

§ the  monitoring  plan  is   in  accordance  with  the  applied  approved  CDM  methodology,   i.e.  AMS  III.E  v.  7  and  AMS  III.F  v.  5.    

§ the  monitoring  system  is  in  place  and  functional.    The  project  has  generated  GHG  emission  reductions.    The  7th  Monitoring  report,  documentation  and  operations  follow  the  original  project  design  with  no  deviations.    

4.2. Specific  4.2.1. –  On-­‐site  weighting  

Calibration  certificate  no  7518  &  test  report  no  T18196  for  the  weighbridge,  Type  MASSAMATIC  Dux  SL,  Serial  No.  043154,  dated  24/10/2013,  has  an  expiry  date  of  24/10/2015.    Calibration  certificate  no  VC6591  &  test  report  no  T21070  for  the  weighbridge,  Type  MASSAMATIC  Dux  SL,  Serial  No.  043154,  dated  29/09/2014,  expiry  date  29/09/2016.      The   calibration   is   in   compliance   with   the   Standard   Operating   Procedures   (SOP’s)   requirement   that  monitoring   equipment  must   be   calibrated   at   the   frequency   recommended  by   the  manufacturer,   but  not  less  than  once  every  12  months.    During  the  second  half  of  the  year  there  were  numerous  power  cuts  due  to  load  shedding  and  damage  to   power   cables.   Further,   the   weighbridge   system   (computer)   crashed   which   required   the   re-­‐installation   of   the   weighbridge   software.   This   resulted   in   many   manual   entries   as   weighbridge  information  was  not  available.        Reliance  was  placed  on  delivery  notes  for  the  volume  of  waste  product  that  came  in  and  sold  product  that  went  out  as  it  was  not  possible  to  physically  weigh  them.    A  conservative  approach  was  used  and  lower  than  average  weights  were  recorded  so  not  to  inflate  the  incoming  figures.      The  City  of  Cape  Town  is  extremely  strict  when  it  comes  to  invoicing.  Both  the  City  of  Cape  Town  and  Reliance  Compost  have  to  sign  off  each  Delivery  Slip  before  a  truck  leaves  the  chipping  site.  The  City  of  Cape  Town  uses  the  chips  delivery  notes  to  calculate  and  reconcile  payment  while  Reliance  Compost  account  for  incoming  chips  from  the  delivery  notes.    As  an  additional  control  measure  the  quantities  as  per  the  City  of  Cape  Town  invoices  were  reconciled  with  the  incoming  chips  report.    

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4.2.2. –  Turning  of  windrows  At  Reliance  Compost  organic  waste  is  aerobically  degraded  to  generate  high  quality  compost  which  can  be   used   as   organic   fertilizer.   The   effect   of   this   aerobic   degradation   is   the   avoidance   of   methane  emissions  (GWP  of  21),  because  during  the  composting  process  only  CO2  (GWP  of  1)  will  be  emitted  if  aerobic  conditions  are  ensured  during  the  process.      To  ensure  the  correct  aerobic  conditions  the   level  of  CO2  and  temperature  of  compost  are  measured  daily.    These  measurements  determine  which  windrows  need  turning  to  ensure  aerobic  conditions.    The  monthly  reports  issued  by  the  Lab  Manager  confirmed  that  the  CO2  levels  and  temperature  of  the  compost  were  within  acceptable   levels  during  the  verification  period,  hence  there  were  no  cancelled  rows.    The  handheld  digital  thermometer,  Type  TCL,  model  DT  305  Range  -­‐50~1300

◦C(K),  Serial  No.  7231133,  has   a   calibration   certificate   no   13J005,   dated   17/10/2013,   expiry   date   October   2014.   Two   new  handheld  digital  thermometres,  model  DT-­‐305  were  purchased  on  10/03/2014.    

4.2.3. –  Confirmation  of  Materials  Used  in  Organic  Agriculture  The  compost  produced  by  Reliance  Compost  is  certified  annually  by  CERES  GmbH  that  it  can  be  used  as  soil  amendment  or  fertiliser  in  organic  farming  according  to  the  EU  Council  Reg.  (EC)  834/2007  (Annex  I)  standard.    This   CERES   seal   of   confirmation   is   based   on   an   onsite   verification   and   laboratory   analysis.     The  inspections  took  place  on  during  2013  and  27/08/2014.        Document  no.  18418  is  dated  11/10/2013  and  valid  until  30/9/2014  while  document  no.  30168  is  dated  14/10/2014  and  valid  until  30/09/2015.    

 4.2.4. –  7th  Verification  Period  

The  7th  Monitoring  Report  was  prepared  by  Reliance  Compost   in  accordance  with  the  CDM-­‐PDD  with  no  changes  from  the  project  activity  as  described.    

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Section  C:  Findings    

5. Verification  of  Credible  Carbon  Registry  questions  5.1. Is  the  project  real?  Carbon  Calculated  visited  Reliance  Compost  at  Olyphantsfontein  Farm,  Slent  Road,  Klipheuwel  on  20  July  2015  and  can  verify  that  the  project  is  in  existence.    5.2. Is  the  described  technology  in  place?  The   site   visit   confirmed   that   composting   activities   are   in   existence   and   that   weighing   of   the   chipped   green  material   and   compost   through   the  means   of   a   weighbridge   is   in   operation.    Mechanical   turners   turning   the  windrows  as  well  as  the  lab  operations  confirmed  that  the  technology  for  aerobic  degradation  is  in  place  as  can  be  seen  from  the  pictures  below.                

   

         

                                   

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5.3. Are   the   greenhouse   gas   reductions   reasonable   in   terms   of   accepted   international   standards   and  unbiased  towards  buyer  or  seller?  

The  following  table  is  a  summary  of  the  re-­‐computation  performed  to  test  if  methodologies  are  being  correctly  applied   and   to   verify   the   emission   factors   used   and   the   accuracy   of   the   original   calculations,   together   with  findings.      

Reported  emissions  compared  to  Verifier  calculations         Reliance  Compost  Calculation   Verifier  Calculation        

Description   Activity  data  

Variable   Emissions  Factor  2014  

Metric  tonnes  CO2e  

Metric  tonnes  CO2e  

Revised  

Emissions  Factor          2014  

Metric  tonnes  CO2e  

Difference   Materiality  %  

Materiality  %      

Revised  

Baseline  emissions:    BEy  =  Qbiomass  *  CH4_IPCCdecay  *  GWP_CH4  Baseline  emissions  

Biomass  tons   121  226      

119  236            

Various   222  159   218  511   Various   218  512   3  647   1.750%   0.000%  

Project  emissions:    PEy  =  PEy,  transport  +  PEy,  power      PEy,  transport    

Waste  km/truck   101.32  

101.21  

0.001450   1  129   1  107   0.001450   1  107   22   0.011%   0.000%  

Compost  km/truck   131.09   0.001450   4  398   4  398   0.001450   4  397   1   0.000%   0.000%  

       PEy,  power  

Electricity  kWh   333  659   0.001221   408   408   1.03  

Eskom  2014  

344   64   0.031%   0.031%  

Diesel  Tons   1  345.45  

1  307.09  

3.1863   4  288  

 

4  288   3.1896  Defra  2014  

4  169   119   0.057%   0.057%  

Petrol  Tons   0  

31.97  0,0000   0   0   3.1463  

Defra  2014  

101   -­‐101   -­‐0.048%   -­‐0.048%  

Total  Project  emissions       10  223   10  201     10  117   106   0.051%   0.040%  

Total  emission  reductions       211  936   208  310     208  395   3  541   1.699%   -­‐0.040%  

 Findings  giving  rise  to  CARs  as  per  clause  7.2:  § Baseline  emissions  

ü Carbon  was  calculated  using  an  accepted  emissions  factor  and  formula  as  per  the  CDM-­‐PDD.  û Tons   of   biomass   received   was   used   to   calculate   the   carbon   emissions   resulting   in   an  

overstatement   of   3   647   tCO2e   as   a   result   of   the   weighbridge   system   crash   and   load   shedding  where  manual  entries  resulted  in  inaccuracies.    

ü As   an   additional   control   measure   the   quantities   as   per   the   City   of   Cape   Town   invoices   were  reconciled   with   the   incoming   chips   report.   The   delivery   notes   for   October   were   used   as   these  were  more  accurate  than  the  incoming  chip  report.      

ü This  category  is  a  major  source  of  carbon  emissions  (100%  of  baseline  emissions)  and  it  could  lead  to  material  discrepancies  if  errors  or  omissions  are  present  in  the  reported  data.  

§ Project  emissions  -­‐  transport  ü Carbon  was  calculated  using  an  accepted  emissions  factor  and  formula  as  per  the  CDM-­‐PDD.  û The  weight   and   incremental   distance   of   the   solid  waste   transported  was   used   to   calculate   the  

carbon  emissions  resulting  in  an  overstatement  of  22  tCO2e.  ü The   average   truck   capacity   for   waste   transportation   was   overstated   by   truck   net   weight  

inaccuracies  causing  small  discrepancies.  ü The   weight   and   distance   of   compost   delivered   was   used   to   calculate   the   carbon   emissions  

resulting  in  small  discrepancies  (overstatement  of  1  tCO2e).  

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ü The   category   relating   to   transport   of   compost   is   a  major   source   of   carbon   emissions   (43.5%  of  project  emissions)  and  it  could  lead  to  material  discrepancies  if  errors  or  omissions  are  present  in  the  reported  data.  

§ Project  emissions  –  power:  electricity  ü Carbon   was   calculated   using   an   accepted   emissions   factor   and   formula   as   per   the   CDM-­‐PDD.    

However,  the  emissions  factor  from  the  Eskom  2014  Annual  Report  could  be  used  for  localisation.  ü The  kilowatt  hours  consumed  was  used  to  calculate  the  carbon  emissions  with  a  small  discrepancy  

(0.031%  overstatement)  due  to  the  difference  in  emission  factors.  § Project  emissions  –  power:  diesel  and  petrol  

ü Carbon  was  calculated  using  an  accepted  emissions  factor  and  formula  as  per  the  CDM-­‐PDD.    ü The   total   amount   of   petrol   purchased   and   consumed   was   not   separately   disclosed   in   the  

calculation  resulting  in  an  understatement  of  101  tCO2e.  ü Litres  of  diesel  and  petrol  purchased  was  converted  into  tons  of  diesel  and  used  to  calculate  the  

carbon  emissions  resulting  in  an  overstatement  of  119  tCO2e.    ü The  category  relating  to  diesel  consumption  in  operations   is  a  major  source  of  carbon  emissions  

(41.2%  of  project  emissions)  and  it  could  lead  to  material  discrepancies  if  errors  or  omissions  are  present  in  the  reported  data.  

§ Total  emission  reductions  ü Baseline  emissions  calculated  and  reported  are  overstated  by  3  647  tCO2e  (1.750%).  ü Project  emissions:  transport  calculated  and  reported  are  overstated  by  23  tCO2e  (0.011%).  ü Project  emissions:  power  calculated  and  reported  are  overstated  by  83  tCO2e  (0.040%).  ü Total  emission  reductions  calculated  and  reported  are  overstated  by  3  541  tCO2e  (1.699%).  ü No  material  discrepancies  were  discovered  that  could  affect  the  decisions  of  the  intended  users.      ü The  emission  reductions  are  unbiased  towards  a  buyer  or  seller.      

 5.4. Is  there  a  discernible  impact  on  poverty?  The  Company’s  mission  is  to  Grow  Greener  Generations,  and  it  does  this  by  getting  involved  in  the  community,  through   sponsorships,   tree-­‐planting   projects   and   developing   communal   food   gardens.  It   is   thus   no   surprise  either   that   much   of   the   company’s   income   is   ploughed   back   into   the   community   to   build   sustainable  environments  which  can  be  viewed  at  http://photo.sh/tags/growinggreenergenerations.    Since  2008  Reliance  Compost  has  grown  from  a  staff  compliment  of  20  (5  office/admin  staff  and  15  production  workers)  to  the  current  220  staff  consisting  of  96  monthly  paid  staff,  75  weekly  paid  staff  and  an  additional  49  staff  on  chipping  sites  in  and  around  Cape  Town.    Revenue  was  earned  during  2014  by  selling  21  759  tCO2e  from  historical  carbon  emission  reduction  activities.    Of   this  carbon  revenue  61.9%  was  ploughed  back   into  Corporate  Social   Investment  activities   through  product  donations  and  sponsorhips  while  a  further  74.3%  was  spent  on  staff  upliftment  and  wellfare.      The  activities  highlighted  below  took  place  during  the  period  under  review,  i.e.  January  to  December  2014,  but  there  are  many  other  projects  not  mentioned  that  benefitted  from  Reliance  Compost's  contributions.      A  detailed   listing  of  donations  and  sponsorships  can  be  viewed   in  Appendix  A.    Where   items  are  marked  with  “^”  or   “*”   the  product  donated  was   checked  against   the   sales   reports  or   invoices   requesting  payments  were  presented.    100 Homes  Project  Together  With  Wesbank  and  SEED.ORG  During   2014   Reliance   Compost   partnered  with   SEED.ORG   and   donated   compost   towards   142   homes   for   this  specific   project.   The   project   aims   to   transform   Cape   Flat   homes   into   a   sustainable   homestead,   focusing   on  growing   home   gardeners   in   the   Mitchells   Plain   area.   This   project   equips   people   to   save   water,   grow   food,  inspire   a   different   future,   promoting   food   freedom,   build   community   resilience,   social   cohesion   and   provide  opportunity  within  the  local  community.  The  project  Hundred  Homes  Project-­‐  Growing  Urban  Resilience  can  be  viewed  at  http://seed.org.za/hundred-­‐homes-­‐project-­‐mitchells-­‐plain-­‐food-­‐freedom-­‐update/.    Tyisa  Nabanye    Tyisa  Nabanye  is  a  non-­‐profit  urban  agricultural  organization  dedicated  to  growing  organic  food  on  the  slopes  of  Signal   Hill   in   Cape   Town.   They  work   towards   improving   food   security,   promoting   sustainable   livelihoods   and  

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creating  employment.  Reliance  Compast  sponsored  all  the  compost  for  the  vegetable  garden  since  its  beginning  in  August  2013.    The  Tyisa  Nabanye  project  can  be  viewed  at  https://www.facebook.com/tyisanabanye.  

 Urban  Harvest    Reliance  Compost  partnered  with  Urban  Harvest,  assisting  and  supporting  them  with  healthy  soil  for  all  their  CSI  food   garden   projects   at   schools   in   the  Western   Cape.   Urban   Harvest   is   South   Africa’s   oldest   edible   garden  service.   Urban   Harvest  makes   organic   food   gardening   accessible,   easy   and   fun   by   the   service   of   installation,  maintenance   and   support.   Their   unique   school   community   food-­‐garden   model   ensures   highly   productive  gardens  &  inspiring  ‘garden  champion’  that  generate  food,  incomes  and  skills  for  communities.  Urban  Harvest’s  operations  can  be  viewed  at  http://urbanharvest.co.za/food-­‐gardens/community-­‐projects/.    World  Design  Capital  Project-­‐  Litha  Primary  Gugulethu    Together  with  Urban  harvest  and  Edupeg,  Reliance  Compst  helped  setup  a  vegetable  garden  at  Litha  Primary  in  Gugulethu.   This   project  was   a   collaboration   of   education   and   nutrition   to   help   promote,  maths,   literacy   and  healthy  eating  in  an  underprivileged  community.  The  project  took  hold  of  unused  space  on  the  school  grounds  and  instead  turned  it  into  a  healthy  and  flourishing  garden,  which  will  also  support  and  aid  the  schools  feeding  scheme,  ensuring   that  all   the   school   children  are   fed  and  kept  healthy.   It   is   just   the  beginning  of  what   could  become  a  transformation  in  a  barren  community.    Reliance  Compost  donated  top  soil  and  fine  compost  for  the  food   garden   at   Litha   Primary   School   which   can   be   viewed   at   http://www.social-­‐peek.com/Keywords/gugulethugarden/?sort=MostPopular.    Food  Forests  for  Farms  Plant  Day    Greenpop   and   the   South   African   National   Biodiversity   Institute   (SANBI)   partnered   to   plant   fruit   trees   and  indigenous  vegetation  at  the  Abalimi  Bezekhaya  community  gardens  in  Khayelitsha  with  support  from  Reliance  Compost,   the   Cape   Town   International   Convention   Center,   Willow   Creek   Olive   Farm,   Just   Trees,   Mooisig  Nursery   and   others.   During   the   day,   over   400   fruit   trees,   windbreaks   and   indigenous   medicinal   shrubs   and  ground   covers   to   reestablish   the   farms   windbreaks   were   planted,   mini   food   forests   were   created   and   the  development  of  further  biodiversity  in  the  area  was  encouraged.    More  details  about  the  project  can  be  viewed  at  https://www.facebook.com/media/set/?set=a.769558956395172.1073741861.140517169299357&type=1.  

 Greenpop  Greenpop  is  a  social  business  that  believes  greening  and  sustainable   living  can  be  fun,  POPular  and  accessible  for  all.  It  believes  in  inspiring  a  greener,  more  conscious,  inclusive  movement  and  do  this  through  tree  planting  projects,  green  events,  education,  social  media,  voluntourism  and  activating  people  to  start  DOING!    

 School  Trees  Greening   grey   areas   through   planting   trees   at   schools   and   other   organisations   –   urban   greening   has   endless  benefits.    In   South  Africa,   there   is  huge  disparity  between   the   ʻleafyʼ  privileged  areas  and   the   ‘barren’  under-­‐privileged  areas.   Lack   of   green   spaces   in   communities   is   known   to   contribute   to   social   problems.   The   Kuo   &   Sullivan  Report,  2001,  states:  “Degradation  of  neighbourhoods  exacerbates  poor  social  cohesion,  crime,  drug  abuse  and  environmental  downfall.  Urban  greening  has  been  closely  linked  to  reductions  in  these  social  problems.”    Reliance  Compost  is  a  continued  sponsor  and  supporter  of  Greenpop  and  donated  rich  and  nutritious  compost  to  plant  20  119  trees  in  urban  schools  around  the  Western  Cape.    Reforestation  Projects  Deforestation   is  a  huge  problem  in  the  rural  areas  of  sub-­‐Saharan  Africa.  People  need  to  use  wood  to  survive  but  there  is  no  culture  of  replacing  trees.  Deforestation  for  agriculture  is  also  an  issue  in  many  areas.    To  make   up   for   the  world’s   loss   of   trees   in   the   past   decade,   trees   need   to   be   planted   in   1.3  million   square  kilometres,  an  area  as  large  as  Peru.  Accomplishing  that  would  mean  planting  about  14  billion  trees  every  year  for  10  years  in  a  row  ~  UNEP          

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Zambia  Festival  of  Action  Event    Reliance   Compost   held   a   Compost   Creation   competition   on   social   media,   encouraging   the   public   to   create  anything  they  could  think  of  using  Reliance  Compost  bags.  The  two  favorites  of  the  entries  won  an  all  paid  trip  join  in  on  the  action  for  a  week  at  the  Trees  For  Zambia  festival  with  Greenpop.      Reliance  also  launched  an  internal  competition  where  employees  had  the  chance  to  sumbit  a  video  motivating  why  they  need  to  go  to  Zambia  and  sent  two  staff  members  to  Zambia.    At  the  festival  they  helped  plant  trees  at  schools,  farms  and  in  communities.  Furthermore,  they  helped  build  and  paint  schools  too.      Why   Zambia?   Zambia  has  one  of   the  highest   deforestation   rates   in   the  world  –   in   2012  Greenpop   started   an  ongoing  tree  planting  and  eco-­‐education  project  around  Livingstone.  The  aim  to  raise  awareness  about  the  area  and   be   part   of   the   solution.   The   Zambia   Festival   of   Action   happens   annually   to   boost   Greenpop’s   ongoing  project  and  encourage  even  more  people  to  branch  out  and  be  the  change.   In  2011  and  2012  a  total  of  1324  and   2001   trees   were   planted   respectively.   In   2013   a   total   of   5001   trees   were   planted   during   2   consecutive  weekends  while  3901  trees  were  planted  in  2014.    Greenpop’s  operations  can  be  viewed  at  http://www.greenpop.org/projects/.    Abalimi  During   2014   Reliance   Compost   continued   its   support   for   ABALIMI,     a  Non-­‐Governmental  Organisation   (NGO)  working   to   empower   the   disadvantaged   through   urban   agriculture   and   environmental   programmes   and  projects.        Abalimi’s  vision  is  for  individuals  and  groups  from  disadvantaged  communities  in  Cape  Town  Metropolitan  Area  to  recognise  the  link  between  their  survival,  health  and  the  active  improvement  of  their  environment.  To  have  the   confidence   to   initiate,   replicate   and   sustain   food   growing   and   greening   activities   locally,   regionally   and  nationally   and   to   recognise   these  actions  as   an  entry  point   to  other  development  activities   that   can   improve  their  lives.      Abalimi’s  activities  can  be  viewed  at  http://abalimi.org.za.    Miss  Earth  South  Africa  The  Miss  Earth  South  Africa  is  a  leadership  programme  that  aims  to  empower  young  South  African  women  with  the  knowledge  and  platform  to  create  a  sustainable  difference   in  our  plight   to  combat  the  destruction  of  our  natural   heritage.     Its   vision   is   to   create   a   positive   and   lasting   change   in   corporate   and   social   behaviour   by  addressing  environmental,  water,  energy,  conservation  and  sustainability  issues.        Reliance  sponsored  the  2014  finalists  from  Cape  Town  with  organic  compost  for  the  development  of  small  food  gardens  and  tree  planting  events  in  and  around  the  Western  Cape.        Miss  Earth  South  Africa’s  operations  can  be  viewed  at  http://www.missearthsa.co.za.    Oranjezicht  City  Farm  The  Oranjezicht  City  Farm  (OZCF)  is  a  non-­‐profit  project  celebrating  local  food,  culture  and  community  through  urban  farming  in  Cape  Town.  It  is  growing  vegetables,  holding  public  events  and  running  education  programmes  to   help   educate   Capetonians   and   their   children   about   food,   environmental   and   related   issues,   develop   skills  among  the  unemployed,  build  bridges  across  communities,  and  champion  underutilised  green  spaces  in  the  city.    During  2014  Reliance  Compost  has  continued  its  support  for  the  OZCF  project  through  product  donations.  The  OZCF  project  activities  can  be  viewed  at  http://www.ozcf.co.za.    City  of  Eden  The   City   of   Eden   is   dedicated   to   growing   and   transforming   Cape   Town   into   an   edible   city.   They   identify  unoccupied  spaces  in  Cape  Town  and  transform  it  into  edible  spaces  by  planting  vegetable  gardens.      They  have  also  developed  the  Food  Route,  which  is  similar  to  The  Wine  Route,  but  links  organic  urban  farms  and  provides  a  new  tourism  opportunity  for  Cape  Town's  sustainable  food  ecosystem.  Furthermore,  The  Food  Route  

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offers  combinations  of    city  and  township  food  tours  which  will  include  harvesting  and  sampling  the  produce  as  fresh  meals  either  at  the  farms  or  at  partner  restaurants  that  are  supplied  by  the  farms  featured  on  The  Food  Route.    Reliance  supports  City  of  Eden’s   transformed  green  spaces  with  compost  and  make  sure  the   food  gets  grown  organically.    The  City  of  Eden’s  activities  can  be  viewed  at  http://cityofeden.org.  

 Growing  Greener  Generation  Tours  &  Training  School  groups  are  transported  around  Cape  Town  in  a  funky  bus  to  discover  and  explore  the  greener  places  of  Cape  Town.  This   included  visits  to  the  Reliance  Compost  Farm,  a  recycling  drop-­‐off  site  and  tourist  attractions  like   Table   Mountain   and   The   Castle.   These   tours   aimed   to   educate   learners   about   their   environment   and  broaden  their  perspective  of  the  environment.      Reliance  Grow  Greener  Generations  offered  training  at  the  Reliance  composting  site.  Here  institiutions  visiting  the  farm  learn  about  the  compost  production  process,  sustainability,  and  recycling.      A  2014  training  highlight  for  Reliance  was  a  visit  by  the  The  National  Institute  for  the  Deaf’s  Agri  students,  who  spend  a  day  at  Reliance  learning  all  about  the  importance  of  soil.  The  National  Institute  for  the  Deaf  (NID)  is  a  dynamic,  non-­‐profit  organisation  and  the  only  facility  in  South  Africa  and  Africa  that  provides  the  full  continuum  of  services  to  the  Deaf.    Reliance   Compost   is   therefore   fulfilling   its  mission   of   Growing  Greener  Generations   through   the   donation   of  compost  and  sponsorships  and  makes  a  contribution  to  the  alleviation  of  poverty  or  livelihood  risk  through  the  actions  listed  above.        

6. GHG  Saving  Schedule  The  following  is  a  schedule  of  GHG  savings  and  carbon  credits  issued  for  the  project  from  inception  to  date.  Carbon   credits   available   for   sale   can   be   purchased   through   the   Credible   Carbon   registry   –   see  http://www.crediblecarbon.com/.  

 

Vintage  (calendar  year)  

 

Period   Carbon  Credits    Issued  

2008   01/05/2008  –  31/10/2008  01/11/2008  -­‐  31/12/2008  

12  390  32  011  44  401  

2009    

01/01/2009  –  31/12/2009   56  484  

2010   01/01/2010  –  28/02/2010  01/03/2010  –  31/12/2010  

12  813  47  187  60  000  

2011   01/01/2011  –  31/03/2011  01/04/2011  –  31/12/2011  

17  409  68  932  86  341  

2012    

01/01/2012  –  31/12/2012   142  376  

2013    

01/01/2013  –  31/12/2013   154  702  

2014   01/01/2014  –  31/12/2014   208  310  

Total    

  752  614  

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Section  D:  Conclusion  and  Way  Forward  

7. Conclusion  7.1. Clarification  requests  

§ None    

7.2. Corrective  action  requests  § CAR1  –  Delivery  (intake)  report  to  be  reduced  by  1  990  tons  of  chips  to  119  236  tons.  § CAR2   –   Incremental   distance   for   solid   waste   transportation   to   be   recalculated   and   updated   in  

calculation  sheets.    

7.3. Forward  action  requests  § FAR1  –  Include  the  Data  /  Parameter  for  petrol  consumption  in  the  Monitoring  Report.  § FAR2  –  Include  petrol  consumption  separately  in  project  emissions  calculation.    

7.4. Opportunities  for  improvement  § OFI1  –  Error  checking  routines  for  data  transfer  between  different  systems  should  be  implemented  to  

increase  accuracy  of  quantification  and  ensure  that  data  is  correct,  particularly  the  transport  of  waste  (incoming  chips  report)  and  transport  of  compost  (sales  report).  

§ OFI2  –  Include  the  date  when  signing  off  the  monthly  monitoring  reports.      

7.5. Conclusion  Reliance   Compost   has   revised   and   restated   its   GHG   assertion   to   incorporate   the   Corrective   Action   Requests  (CARs)  and  the  outcome  is  as  follows:            § Total  emission  reductions  

ü Baseline  emissions  are  accurately  calculated  and  reported.  ü Project  emissions:  transport  are  accurately  calculated  and  reported.  ü Project  emissions:  power  are  accurately  calculated  and  reported  (0.040%  overstatement).  ü Total  emission  reductions  are  accurately  calculated  and  reported  (0.040%  understatement).  ü No  material  discrepancies  were  discovered  that  could  affect  the  decisions  of  the  intended  users.  ü The  emission  reductions  are  unbiased  towards  a  buyer  or  seller.    

 The  Verifier  opinion  is  based  on  the  revised  Monitoring  Report  Version  3  incorporating  the  CARs.      

   

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8. Verifier  opinion  Credible  Carbon  commissioned  Carbon  Calculated  to  perform  a  verification  of  the  Reliance  Group  Trading  (Pty)  Ltd,  trading  as  Reliance  Compost,  1  January  2014  to  31  December  2014  project  emission  reductions.    The  verification  was  performed  between  20  July  2015  and  24  August  2015.      GHG  Assertion  #1:    The  Reliance  Carbon  project  meets  the  requirements  of  the  Credible  Carbon  Registry.    Verifier  Opinion  and  Qualifications  Based  on  the  process  and  procedures  conducted,  the  GHG  assertion  meets  the  requirements  of  the  Credible  Carbon  Registry.      GHG  Assertion  #2:    The  amount  of  emission  reductions  reported  (208  310  tonnes  CO2e)  is  reasonable.    Verifier  Opinion  and  Qualifications  Based  on  the  process  and  procedures  conducted,  the  GHG  assertion  is  materially  correct  and  is  a  fair  representation  of  the  GHG  data  and  information,  with  the  following  qualifications:  

§ All  stipulated  corrective  action  requests  are  addressed.      This  verification  statement  is  dated  24  August  2015.    

9. Contacts    Alex  Hetherington,  Carbon  Calculated,  Founding  Member  [email protected]  Telephone:  021  789  0448  Cell:  082  411  3191    Karen  van  der  Wath,  Carbon  Calculated,  Associate  [email protected]  Telephone:  +230  483  1195  Cell:  +230  5970  8497    Anton  Cartwright,  Credible  Carbon  [email protected]  Cell:  084  780  3450  

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References    Abalimi.  [Online].  Available:  http://abalimi.org.za  [August  2015]    City  of  Eden.  [Online].  Available:  http://cityofeden.org  [August  2015]    Eskom,   2014.   Eskom   Holdings   SOC   Limited   Integrated   Report   2014.   [Online].   Available:  http://integratedreport.eskom.co.za/supplementary/app-­‐environmental.php  [April  2015]    Food  Forests  for  Farms  Plant  Day.  [Online].  Available:    https://www.facebook.com/media/set/?set=a.769558956395172.1073741861.140517169299357&type=1   [August  2015]    Greenpop  Projects.  [Online].  Available:  http://www.greenpop.org/projects/  [August  2015]    Hundred   Homes   Project.   [Online].   Available:   http://seed.org.za/hundred-­‐homes-­‐project-­‐mitchells-­‐plain-­‐food-­‐freedom-­‐update/  [August  2015]    International  Standard  ISO  14064-­‐3,  2006.  Greenhouse  gases  –  Part  3:  Specification  with  guidance  for  the  validation  and  verification  of  greenhouse  gas  assertions.    Litha   Primary   in   Gugulethu.   [Online].   Available:   http://www.wdccapetown2014.com/projects/project/566   [August  2015]    Miss  Earth  South  Africa.  [Online].  Available:  http://www.missearthsa.co.za/  [August  2015]    Oranjezicht  City  Farm.  [Online].  Available:  http://www.ozcf.co.za  [August  2015]  Tyisa  Nabanye.  [Online].  Available:  https://www.facebook.com/tyisanabanye  [August  2015]    UK   Government   Department   for   Environment,   Food   and   Rural   Affairs   (Defra),   2014.   UK   Government   conversion  factors  for  Company  Reporting.  [Online].  Available:  http://www.ukconversionfactorscarbonsmart.co.uk/  [April  2015]    Urban  Harvest.  [Online].  Available:  http://urbanharvest.co.za/food-­‐gardens/community-­‐projects/  [August  2015]    Western   Cape   Government   DEA&DP:   Land   Management,   September   2013.   Environmental   Authorisation.   Private  communication.    Western  Cape  Government  DEA&DP:  Waste  Management,   September   2013.  Waste  Management   Licence.   Private  communication.        

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Appendix  A:  Reliance  Compost  Donations  &  Sponsorships      Below  is  a  summary  of  the  donations,  sponsorships  and  social   improvements  effected  by  Reliance  Compost  during  the  period  of  verification.    Where  items  are  marked  with  “^”  or  “*”  the  product  donated  was  checked  against  the  sales  reports  or  invoices  requesting  payments  were  presented.   SUMMARY     Amount  

Product  Donations                R  326  148  

Greenpop   R  45  000  

Miss  Earth   R  7  702  

School  Projects    R  10  000  

Community  Projects   R  56  245  

Non-­‐Compost  Donations   R  26  764  

Trade  Expo's  &  Conventions   R  56  859  

Staff  upliftment  &  welfare   R  634  254  Total        R  1  162  972    

Product  Donations    Date   Doc  number   Client  

 Product  value  

02/04/14   INA49438   Tax  Invoice    -­‐  TYSIA  NYBANYE  URBAN  AGRIC   ^   R  2  355,00                      03/09/14   INA52062   Tax  Invoice    -­‐  LITHA  PRIMARY  SCHOOL   ^   R  5  920,00                      09/05/14   INA49812   Tax  Invoice    -­‐  DONATION  -­‐  ABALIMI   ^   R  1  880,00                      21/02/14   INA48939   Tax  Invoice    -­‐  DONATION-­‐ORANJEZICHT   ^   R  2  150,00  27/02/14   INA49011   Tax  Invoice    -­‐  DONATION-­‐ORANJEZICHT  FARM   ^   R  2  150,00  20/03/14   INA49269   Tax  Invoice    -­‐  ORANJEZICHT  -­‐  DONATION   ^   R  4  300,00  06/05/14   INA49751   Tax  Invoice    -­‐  DONATION-­‐ORANJEZICHT   ^   R  3  700,00  21/05/14   INA49948   Tax  Invoice    -­‐  DONATION  -­‐  ORANJEZICHT   ^   R  2  480,00  09/07/14   INA51392   Tax  Invoice    -­‐  DONATION-­‐ORANJEZICHT   ^   R  6  780,00  21/08/14   INA51883   Tax  Invoice    -­‐  ORANJEZICHT  CITY  FARM   ^   R  1  500,00  19/09/14   INA52373   Tax  Invoice    -­‐  ORANJEZICHT  CITY  FARMS   ^   R  2  600,00  05/11/14   INA53398   Tax  Invoice    -­‐  ORANJEZICHT  CITY  FARM   ^   R  4  215,00  25/11/14   INA53737   Tax  Invoice    -­‐  ORANJEZICHT  CITY  FARM   ^   R  3  000,00                   R  32  875,00  

                   17/01/14   INA48481   Tax  Invoice    -­‐  DONATION-­‐1  MILLION  TREES   ^   R  575,00  29/01/14   INA48630   Tax  Invoice    -­‐  DONATION-­‐1  MILLION  TREES   ^   R  705,00  03/02/14   INA48735   Tax  Invoice    -­‐  DONATION-­‐1MILLION  TREES   ^   R  2  660,00  24/02/14   INA48952   Tax  Invoice    -­‐  DONATION-­‐1  MILLION  TREES   ^   R  1  060,00  04/04/14   INA49479   Tax  Invoice    -­‐  1  MILLION  TREES-­‐DONATION   ^   R  5  040,00  09/04/14   INA49515   Tax  Invoice    -­‐  1  MILLION  TREES-­‐DONATION   ^   R  4  470,00  

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27/08/14   INA51990   Tax  Invoice    -­‐  1  MILLION  TREES   ^   R  1  620,00  30/10/14   INA53218   Tax  Invoice    -­‐  1  MILLION  TREES   ^   R  1  260,00  

       R  17  390,00  

         17/01/14   INA48480   Tax  Invoice    -­‐  DONATION-­‐PROJECT  EDEN   ^   R  690,00  11/12/14   INA54157   Tax  Invoice    -­‐  PROJECT  EDEN       R  480,00  

       R  1  170,00  

         14/01/14   INA48483   Tax  Invoice    -­‐  DONATION-­‐GREENPOP   ^   R  1  350,00  17/02/14   INA48862   Tax  Invoice    -­‐  GREENPOP  -­‐  DONATION   ^   R  1  364,00  08/05/14   INA49766   Tax  Invoice    -­‐  DONATION-­‐GREENPOP  PLATBOS   ^   R  5  075,00  23/05/14   INA49979   Tax  Invoice    -­‐  DONATION-­‐GREENPOP   ^   R  2  400,00  19/09/14   INA52372   Tax  Invoice    -­‐  GREENPOP  NURSERY   ^   R  2  480,00  31/10/14   INA53261   Tax  Invoice    -­‐  GREENOP  GREYTON  ROSE  FAIR   ^   R  2  030,00  

       R  14  699,00  

           

13/01/14   INA48485   Tax  Invoice    -­‐  DONATION-­‐HUURHUIS  PAARL   ^   R  10  796,00  14/01/14   INA48484   Tax  Invoice    -­‐  DONATON-­‐ALNOOR  ORPHANAGE   ^   R  1  005,00  17/01/14   INA48482   Tax  Invoice    -­‐  DONATION-­‐ST  AGNES  PRIMARY       R  1  878,00  17/01/14   INA48518   Tax  Invoice    -­‐  DONATION-­‐SCOTTSVILLE  HS       R  1  920,00  30/01/14   INA48649   Tax  Invoice    -­‐  DONATION-­‐MOEDERGEMEENTE       R  892,00  17/02/14   INA48827   Tax  Invoice    -­‐  DONATION-­‐MALOPO  HORT       R  2  240,00  19/02/14   INA48947   Tax  Invoice    -­‐  DONATION-­‐MALOPO  HORT       R  1  720,00  27/02/14   INA49013   Tax  Invoice    -­‐  DONATION-­‐NED  DOMAN  SCHOOL       R  1  030,00  27/02/14   INA49015   Tax  Invoice    -­‐  COMPETITION  WINNER       R  470,00  27/02/14   INA49016   Tax  Invoice    -­‐  COMPETITION  WINNER       R  470,00  27/02/14   INA49017   Tax  Invoice    -­‐  COMPETITION  WINNER       R  470,00  28/02/14   INA49068   Tax  Invoice    -­‐  AVALON  DONATION       R  0,00  03/03/14   INA49213   Tax  Invoice    -­‐  KAAP  AGRI  -­‐  VREDENBURG       R  1  400,00  04/03/14   INA49135   Tax  Invoice    -­‐  CAPE  GREEN  FORUM-­‐DONATION       R  712,00  07/03/14   INA49165   Tax  Invoice    -­‐  NOORDER-­‐PAARL  HIGH  SCHOOL   ^   R  7  310,00  11/03/14   INA49161   Tax  Invoice       R  2  580,00  13/03/14   INA49187   Tax  Invoice    -­‐  NID  COLLEGE  FOR  DEAF   ^   R  9  168,00  13/03/14   INA49189   Tax  Invoice    -­‐  SUSTAINABLE  BROTHERS       R  2  990,00  26/03/14   INA49339   Tax  Invoice    -­‐  STARKE  AYRES  -­‐  DONATION       R  240,00  27/03/14   INA49351   Tax  Invoice    -­‐  DONATION-­‐ADVENTURE  WORKS   ^   R  3  630,00  27/03/14   INA49357   Tax  Invoice    -­‐  DONATION  -­‐  WELBELOON  FARM       R  3  800,00  27/03/14   INA49375   Tax  Invoice    -­‐  COUTRAI  PRIMARY-­‐DONATION   ^   R  3  230,00  27/03/14   INA49377   Tax  Invoice    -­‐  MALOPO  HORTICULTURE   ^   R  3  040,00  01/04/14   INA49422   Tax  Invoice    -­‐  SINETHEMBA  HIGH  SCHOOL   ^   R  3  620,00  11/04/14   INA49532   Tax  Invoice    -­‐  DONATION-­‐KIRSTENBOSCH       R  1  612,00  14/04/14   INA49608   Tax  Invoice    -­‐  DONATION-­‐PAARLZICHTSCHOOL   ^   R  5  045,00  15/04/14   INA49584   Tax  Invoice       R  3  720,00  16/04/14   INA49582   Tax  Invoice    -­‐  RIETENBOSCH-­‐  DONATION       R  5  240,00  16/04/14   INA49603   Tax  Invoice    -­‐  DONATION  -­‐  BADISA  WELFARE   ^   R  6  660,00  17/04/14   INA49625   Tax  Invoice    -­‐  THESPINA  ALLEN  -­‐  DONATION   ^   R  1  380,00  30/04/14   INA49699   Tax  Invoice    -­‐  DONATION  -­‐  GRACE  PRIMARY       R  3  425,00  

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30/04/14   INA49714   Tax  Invoice    -­‐  DONATION-­‐JAN  KRIELSKOOL       R  3  440,00  30/04/14   INA49716   Tax  Invoice    -­‐  DRAKENSTEIN  CENTRE       R  1  426,00  06/05/14   INA49750   Tax  Invoice    -­‐  DONATION-­‐GRACE  PRIMARY       R  1  750,00  08/05/14   INA49816   Tax  Invoice    -­‐  DONATION  -­‐  LENTEGEUR  HOSP       R  720,00  15/05/14   INA49871   Tax  Invoice    -­‐  CONSTANTIA-­‐COMPETITION       R  2  590,00  23/05/14   INA49978   Tax  Invoice    -­‐  DONATION-­‐HAVEN  NIGHT  SHEL   ^   R  1  335,00  23/05/14   INA49980   Tax  Invoice    -­‐  DONATION-­‐GYMNASIUM  PAARL       R  2  500,00  26/05/14   INA50973   Tax  Invoice    -­‐  DONATION-­‐DEBOT  TRACTORS       R  412,00  29/05/14   INA51018   Tax  Invoice    -­‐  DONATION-­‐ID  MKHIZE  SCHOOL   ^   R  4  255,00  29/05/14   INA51020   Tax  Invoice    -­‐  DONATION-­‐LANGA  DISABLED   ^   R  4  405,00  29/05/14   INA51021   Tax  Invoice    -­‐  KAYAMANDI  PRIMARY  SCHOOL       R  1  000,00  29/05/14   INA51022   Tax  Invoice    -­‐  DONATION  -­‐  BETH  URIEL-­‐ME       R  437,00  29/05/14   INA51023   Tax  Invoice    -­‐  RIETENBOSCH  PRIMARY  -­‐ME       R  640,00  29/05/14   INA51024   Tax  Invoice    -­‐  WYNBERG  CRECHE  -­‐ME       R  540,50  29/05/14   INA51025   Tax  Invoice    -­‐  IDAS  VALLEY  PRIMARY-­‐  ME   ^   R  824,50  29/05/14   INA51026   Tax  Invoice    -­‐  CONSTANTIA  PRIMARY  -­‐ME       R  980,00  29/05/14   INA51027   Tax  Invoice    -­‐  DONATION-­‐KYLEMORE  CRECHE       R  1  131,00  29/05/14   INA51028   Tax  Invoice    -­‐  GOODWOOD  PRESB  CHURCH       R  575,00  29/05/14   INA51029   Tax  Invoice    -­‐  BLUEDOWNS  PRIMARY   ^   R  670,00  29/05/14   INA51115   Tax  Invoice    -­‐  AVALON  DONATION       R  0,00  03/06/14   INA51060   Tax  Invoice    -­‐  DONATION-­‐TWEESPRUIT  FARM   ^   R  14  789,00  05/06/14   INA51107   Tax  Invoice    -­‐  DONATION-­‐BETH  URIEL       R  656,00  05/06/14   INA51108   Tax  Invoice    -­‐  DONATION-­‐PRESTWHIC-­‐ME       R  644,00  05/06/14   INA51109   Tax  Invoice    -­‐  DONATION-­‐BLUEDOWNS-­‐ME   ^   R  642,00  10/06/14   INA51124   Tax  Invoice    -­‐  BRAVE  TRUST  TB  CLINIC       R  1  440,00  30/06/14   INA51278   Tax  Invoice    -­‐  IDAS  VALLEY  PRIMARY   ^   R  126,00  03/07/14   INA51347   Tax  Invoice    -­‐  DONATION-­‐VUYA  ENDAWENI       R  350,00  15/07/14   INA51452   Tax  Invoice    -­‐  TOUCHING  THE  EARTH  LIGHT       R  1  995,00  16/07/14   INA51501   Tax  Invoice    -­‐  SPCA  STELLENBOSCH       R  960,00  16/07/14   INA51502   Tax  Invoice    -­‐  BLUE  MOUNTAIN  PRIMARY   ^   R  1  670,00  18/07/14   INA51478   Tax  Invoice    -­‐  HESKETH  KING  CENTRE       R  5  060,00  29/07/14   INA51573   Tax  Invoice    -­‐  AGAPE  SCHOOL       R  860,00  29/07/14   INA51574   Tax  Invoice    -­‐  DUNATOS  SCHOOL   ^   R  1  645,00  11/08/14   INA51714   Tax  Invoice    -­‐  ST  GEORGES  HOME       R  120,00  19/08/14   INA51886   Tax  Invoice    -­‐  MBEWU  PROJECTS       R  1  730,00  22/08/14   INA51916   Tax  Invoice    -­‐  MOYA  WE  KHAYA   ^   R  3  180,00  26/08/14   INA51988   Tax  Invoice    -­‐  HILLSONG  AFRICA       R  2  970,00  04/09/14   INA52113   Tax  Invoice    -­‐  DASDRIF  BOERDERY   ^   R  11  850,00  05/09/14   INA52126   Tax  Invoice    -­‐  KWHATTU       R  856,00  05/09/14   INA52138   Tax  Invoice    -­‐  DONGOLA  GUEST  HOUSE       R  2  650,00  09/09/14   INA52144   Tax  Invoice    -­‐  GREEN  TRADE  FORUM       R  816,00  10/09/14   INA52210   Tax  Invoice    -­‐  ABRI  NORTJE   ^   R  15  447,50  12/09/14   INA52299   Tax  Invoice    -­‐  SUSTAINABLE  BROTHER       R  240,00  23/09/14   INA52460   Tax  Invoice       R  2  450,00  25/09/14   INA52506   Tax  Invoice    -­‐  SAMANTHA  POTGIETER       R  1  400,00  01/10/14   INA52623   Tax  Invoice    -­‐  WALKING  THE  DAISIES       R  450,00  02/10/14   INA52624   Tax  Invoice    -­‐  HUIS  ANDREW  MURRAY       R  2  570,00  03/10/14   INA52671   Tax  Invoice    -­‐  COURTRAI  PRIMARY  SCHOOL   ^   R  2  660,00  

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09/10/14   INA52761   Tax  Invoice    -­‐  DONGOLA  GUEST  HOUSE       R  3  170,00  09/10/14   INA52762   Tax  Invoice    -­‐  MY  GREEN  HOME   ^   R  7  562,00  11/10/14   INA52821   Tax  Invoice    -­‐  KRAAIFONTEIN  TEHUIS       R  540,00  16/10/14   INA52917   Tax  Invoice    -­‐  GREYTON  ROSE  FAIR       R  1  440,00  30/10/14   INA53217   Tax  Invoice    -­‐  MBEWU  PROJECTS   ^   R  2  930,00  31/10/14   INA53237   Tax  Invoice    -­‐  WOODSTOCK  DROP-­‐OFF       R  270,00  03/11/14   INA53308   Tax  Invoice    -­‐  AFRIPLEX       R  2  580,00  04/11/14   INA53326   Tax  Invoice    -­‐  OBSERVATORY  JUNIOR  SCHOOL   ^   R  5  510,00  06/11/14   INA53383   Tax  Invoice    -­‐  GOEDGEDACHT  POP  CENTRE   ^   R  2  350,00  07/11/14   INA53392   Tax  Invoice    -­‐  SUSTAINABLE  BROTHERS       R  540,00  11/11/14   INA53458   Tax  Invoice    -­‐  CONSTANTIA  OPENING  GARDEN       R  931,00  17/11/14   INA53580   Tax  Invoice    -­‐  WELLINGTON  GOLF  CLUB       R  2  140,00  18/11/14   INA53619   Tax  Invoice    -­‐  PAARL  LIONS  CLUB       R  600,00  25/11/14   INA53736   Tax  Invoice    -­‐  SEXYFOOD  SA  -­‐  ORANJEZICHT       R  1  500,00  27/11/14   INA53877   Tax  Invoice    -­‐  KANNEMEYER  PRIMARY  SCHOOL       R  2  280,00  02/12/14   INA53884   Tax  Invoice    -­‐  WILLOWS  PRIMARY  SCHOOL   ^   R  3  600,00  08/12/14   INA53938   Tax  Invoice    -­‐  LWANDLE  PRIMARY  SCHOOL   ^   R  6  990,00  09/12/14   INA54054   Tax  Invoice    -­‐  GREEN  SHARE  ORG       R  540,00  15/12/14   INA54168   Tax  Invoice    -­‐  BANCEDENI  CENTRE       R  2  295,00  17/12/14   INA54222   Tax  Invoice    -­‐  VUZAMANZI  PRIMARY   ^   R  540,00                   R  249  858,50  

                            TOTAL  PRODUCT  DONATIONS       R326  147,50  

   ^  Product  donated  checked  against  the  invoices  as  per  the  sales  reports  presented    Greenpop    

Client   Value  

Hogsback  Reforest  Sponsorship   *            R15  000  Cape  Getaway  Show   *            R30  000  

  R    45  000  Product  Sponsorship  –  included  in  product  donations          R14  699  *  Invoices  requesting  payment  presented    Miss  Earth    

Client   Value  

Sponsorship  –  CL  Williams    R  2  000  Sponsorship  –  Stardust  Theatrical   R  5  702  

     R  7  702    

   

School  Projects    

Client   Value  

Kersboslaagte  Primary  School  Camp   *            R  10  000  

   *  Invoices  requesting  payment  presented    

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Community  Projects    Item   Value  

Ride  the  Rhino  Sponsorship   *            R  50  000  

Rhino  Campaign  Sponsorship   *                R  6  245  

 Total    R  56  245    *  Invoices  requesting  payment  presented    Non-­‐Compost  Donations  

 Item   Value  

WHILE  YOU  WERE  SLEEPING-­‐SPONSORSHIP   R  7  500  

Cycle  race  entries   R  260  

Trees  Donation  to  Lentegeur   R  1  995  

SA  Landscape  Institute  National  –  SALI  –  trophy  sponsorship          *              R  5  000  

Garett  Sponsorship   *              R  2  456  

Miss  Earth  ladies  to  attend  workshop   R  100  

Casual  day  stickers  -­‐  NID  -­‐  Nasionale  Instituut  vir  Dowes   *                    R  200  

Flower  Craft  -­‐  Stad  Kaapstad   R  307  

kidz  xmas  presents   R  500  

Installeer  nuwe  kabel  vir  laerskool   *              R  7  824  

CRAZY  STORE-­‐kidz  xmas  gifts   R  623  

 Total    R  26  764    *  Invoices  requesting  payment  presented    Trade  Expo's  &  Conventions  

 Item   Value  

Bien  Donne  Agri  Cape  week   *          R  19  035  

SAGIC  CONVENTION   R  11  990  

Stand  -­‐  trade  day   *              R  5  750  

Stall  rental   *              R  5  600  

Compost  seminar  -­‐  €1000   *          R  14  484  

 Total    R  56  859  *  Invoices  requesting  payment  presented    Staff  Welfare  

 Item   Value  

Group  Life  Scheme   *      R  376  108  

Medical  Aid  contributions   *      R  258  146  

 Total    R  634  254    *  Bankstatements  reflecting  payments  presented

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Appendix  B:  About  Carbon  Calculated  Carbon  Calculated  is  a  specialist  carbon  analysis  and  advisory  company  founded  in  2008  by  Alex  Hetherington  and  Nici  Palmer.  A  selection  of  clients  follows:      

 

 

Carbon  Calculated  sets  aside  ten  per  cent  of  all  turnover  to  support  social  and  environmental  development  projects  in  South  Africa.  For  more  information,  please  visit  www.carboncalculated.co.za.