GH GHG GH GHG s G sourc rce GH GHG G activ ivit ity da data GH GHG G assertio ion GH GHG G sin ink GH GHG G in inform rmatio ion s system GH GHG G re reserv rvoir ir GH GHG in G inventory GH GHG e G emis issio ion GH GHG G pro project GH GHG G remov moval GH GHG G pro project pro propo ponent GH GHG G emis issio ion re redu duction GH GHG pro G progra ramme GHG remov moval e enha nhancement GH GHG re G repo port rt affected d GH GHG G sourc rce, s , sin ink o or r GH GHG e G emis issio ion or or r remov moval re reserv rvoir ir factor tor contr ontrol olled GH GHG G sourc rce, s , sin ink o or r dire direct GH GHG G emis issio ion reserv re rvoir ir ener ergy gy in indire direct GH GHG G emis issio ion baselin line s scenario rio othe other in indire direct GH GHG
le level o of assura rance glo loba bal w l warm rmin ing po potentia ial materia ialit lity carbo rbon dio dioxide ide e equ quiv ivalent materia ial dis l discre repa pancy ba base year moni monitor toring ba baselin line s scenario rio valida lidatio ion facilit ility valida lidatio ion c crit riteria ria or organizati tion on verif rific icatio ion c crit riteri ria valida lidatio ion s statement re respo ponsibl ible pa part rty verif rific icatio ion s statement in intended u d user valida lidator clie lient verif rific icatio ion stakehold lder verif rifier dire directed a d actio ion unc uncerta tainty ty
ISO 14064 Part 2 ISO 14064 Part 1 Re Rele levance ce Re Rele levance ce Completeness eness Completeness eness Consistency cy Consistency cy Accu ccura racy Accu ccura racy Tra Transpare rency cy Tra Transpare rency cy Conser erva vativeness veness
ISO 14064 Part 3 Indepe pende dence Et Ethica ical co l conduct ct Fair ir pre resentation Due Due pr professional c car are
The first step towards managing GHG emissions is to measure them. There are some standards and guidelines to measure GHG emissions like GHG protocol, ISO 14064 Life Cycle Assessment (LCA), market based mechanisms like Clean Development Mechanism (CDM) and Voluntary Carbon Standards (VCS), etc. Out of them, ISO 14064 is an offset protocol and independent, voluntary GHG project accounting standard which help to quantify GHG emission of the organization, event, product or person. How ISO14064 help to calculate carbon footprint of organization, event, product or persons
HKAS AS Sept ept. 2 24-26 26, 2012 2012 Veró rónic ica García ía Malo lo
Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals
1 Scope 2 Term erms and nd def efinitions 3 Principles 4 GHG invento entory ry design and development ent 5 GHG invento entory ry components onents 6 GHG invento entory ry quality ty managem ement ent 7 Rep eport orting of of GHG 8 Organi nizati tion' on's role in verificati tion on activiti ties es Annex nex A (informative) Consoli lidatin ing facilit ility-level data ta to to the the org organization level l Annex nex B (informative) Examples of of other other ind ndire rect gree reenhouse gas emissi ssions s Annex nex C (informative) Gree reenhouse e gas glob obal warm rming potent otentials Bibliograp aphy
4.1 Organizational boundaries 4.2 Operational boundaries 4.3 Quantification of GHG emissions and removals
Organizational Organization may comprise one or more facilities. Facility-level GHG emissions or removals may be produced from one or more GHG sources or sinks. The organization shall: 1.- consolidate its facility-level GHG emissions and removals by: a) control b) equity share 2.- document which consolidation method it applies. 3.-explain any change to the selected consolidation method.
Organization GHG emissions and removals Facil ilit ity 1 Facil ilit ity x GHG GHG GHG GHG source source source source 1.1 1.n x .1 x.n GHG GHG GHG GHG sink sink sink sink 1. n x . n 1.1 x .1 Organization boundary x number of facilities n number of GHG sources or sinks at the facility
Operational An operational boundary defines the scope of direct and indirect emissions for operations that fall within a company’s established organizational boundary. The operational boundary (scope 1, scope 2, and scope 3) is decided after setting the organizational boundary. The established organ anizational an and d ope perat ational boundar aries es together constitut ute a company ny’s i invent ntory bo bounda dary. Operational boundary setting involves identification of GHG sources and sinks and their categorization into direct GHG emissions or removals (Scope 1 emissions), energy indirect GHG emissions or removals (Scope 2 emissions) and indirect GHG emissions (Scope 3).
The emissions from company owned or operated assets such as machinery, equipment, or processes are included in scope 1 emissions. Therefore all the emissions happening from company owned vehicles, machinery, equipment, processes come under scope 1. Also emissions from such assets that are not owned by the company but operated by the company also come under scope 1. For example if company hires a vehicle and pay for its fuel separately, then emissions from vehicles are categorized under scope 1 emission. Therefore if company operates any asset and pays for its fossil based fuel or responsible for process, the respective emissions are categorized under scope 1. Direct GHG emissions from electricity, heat and steam generated and exported or distributed by the organization may be reported separately, but shall not be deducted from the organization’s total direct GHG emissions. CO2 emissions from the combustion of biomass shall be quantified separately.
These emissions are associated with energy bought by the facilities. The energy bought could be electricity or steam or heat. The emission source could be outside of organizational boundary, but since the energy is used by facilities, the associated emissions are calculated and categorized as scope 2 emissions.
Indirect GHG emissions come from supply chain, third party/contractors’ energy consumption, employee travel, and use of consumables by the facilities.
Quantification steps and exclusions a) identification of GHG sources and sinks b) selection of quantification methodology c) selection and collection of GHG activity data d) selection or development of GHG emission or removal factors e) calculation of GHG emissions and removals The organization may exclude from quantification direct or indirect GHG sources or sinks whose contribution to GHG emissions or removals is not material or whose quantification would not be technically feasible or cost effective. The organization shall explain why certain GHG sources or sinks are excluded from quantification.
GHG quantification should be based on the emission quantification methods that are most appropriate for the organization and should be complete, consistent, transparent and accurate. The GHG quantification methodology shall be based on the guidelines published by IPCC. Organization shall use a combination of standards and guidelines for reporting direct and indirect carbon emissions; including, predominantly, the Greenhouse Gas (GHG) Protocol prepared by the World Resources Institute (WRI) and the standard provided by International Organization for Standardization i.e. ISO 14064-1. GHG quantification methodology that is based on ‘GHG activity data multiplied by GHG emission or removal factors’ will be appropriate for GHG quantification. Organization can also calculate GHG emissions based on a mass balance or stoichiometric basis specific to a facility or process
While creating the GHG inventory of the organization, there is a need to calculate all the six GHGs e.g. GHG emissions from the burning of fossil fuels, methane emission from anaerobic digestion of organic matter (Spent wash treatment in anaerobic digester in molasses based distillery), CO2 emission from use of fire extinguishers during actual fire conditions or emergency preparedness programs/training in the organization, etc. Clause 4.3.3 of ISO 14064-1 suggests that organization shall select and use quantification methodologies that will reasonably minimize uncertainty and yield accurate, consistent and reproducible results. ISO 14064-1 specifies that organization shall calculate their GHG emission as per six greenhouse gases separately
How GHG emission get quantified?
Whatever the source of GHG and the calculation methodology, the resulting value should be in mass unit of Carbon dioxide equivalent form. By multiplying the resulting value of gas other than CO2 with the respective Global Warming Potentials (GWP) will result in CO2 equivalent form. The concept of global warming potential (GWP) has been developed in order to enable comparison of the ability of different GHGs to trap heat in the atmosphere. GWP of different GHGs GHG HGs GWP GWP Carbon dioxide CO 2 1 Methane CH 4 21 Nitrous oxide N 2 O 310 Sulphur hexafluoride SF 6 23900
GHG emission from the burning of diesel in stationary source i.e. DG sets. Burning of fuel in stationary source emits Carbon Dioxide, Methane and Nitrous oxide. To understand the further calculation process, let’s take 100 liters of diesel consumption in the DG set. The calculation would be; 1.CO2 emission = Fossil fuel consumption in volume unit X CO2 emission factor (Ton per volume unit) 2.CH4 emission = Fossil fuel consumption in volume unit X CH4 emission factor (Ton per volume unit) 3.N2O emission = Fossil fuel consumption in volume unit X N2O emission factor (Ton per volume unit) Total GHG emission (in tCO2 eq) = (CO2 emission) + (CH4 emission X 21) + (N2O emission X 310) 1.CO2 emission = 100 X 0.00265 2.CH4 emission = 100 X 0.00000036 3.N2O emission = 100 X 0.000000021 Total GHG emission (in tCO2 eq) = 0.265299393 + (0.000035819 X 21) + (0.00000215 X 310)
Organizations create GHG sources master list and identify the relevant GHG activity data required under chosen GHG quantification methodology. They extract the data which is further required for GHG emission quantification
GHG activity data is multiplied by the relevant GHG emission/removal factors. On the other hand, an organization can use mass balance or stoichiometric approach for GHG emission quantification.
1.- GHG emissions and removals 2.- Organizational activities to reduce GHG emissions or increase GHG removals 3.- Base year GHG inventory 4.- Assess and reduce uncertainty
GHG inventory quality management system is developed for data collection, quantification, monitoring, and record keeping procedures. It is managed with certain policies, processes, and procedures to reduce the materiality and uncertainty in GHG inventory calculations. It helps to maintain the level of assurance that organization has decided for the intended users.
ISO14064 requires documentation to be prepared to maintain and manage GHG management system conforming to ISO14064. It includes all the guideline documents, GHG report which describes the process and methods adopted for establishing its GHG footprint for the base year, GHG manual which acts as training material to understand the ISO 14064 system implemented. The GHG report is used for external communication with the stakeholders.
Verification: is final stage of an inventory and need external third party verification body to undertake verification of the GHG inventory. ISO 14064-1 gives information of how to prepare a verification
HKAS AS Sept ept. 2 24-26 26, 2012 2012 Veró rónic ica García ía Malo lo
Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancements
This part of the standard focuses on GHG projects or project-based activities specifically designed to reduce GHG emissions or increase GHG removals. It includes principles and requirements for determining project baseline scenarios and for monitoring, quantifying and reporting project performance relative to the baseline scenario. It provides the basis for GHG projects to be validated and verified.
green eenhouse se gas project activity or activities that alter the conditions identified in the baseline scenario which cause greenhouse gas emission reductions or greenhouse gas removal enhancements green eenhouse se gas project proponen ent individual or organization that has overall control and responsibility for a greenhouse gas project
gr gree eenhouse gas gas progr gramme voluntary or mandatory international, national or sub-national system or scheme that registers, accounts or manages GHG emissions, removal, gre reenhou ouse gas as emis missio ion re reducti tions or greenho house se gas re remov moval l enhancem emen ents outside the organization or gr green eenhouse gas gas projec ject
gr gree eenhouse gas gas rep eport stand-alone document intended to communicate an organization's or project's GHG-related information to its intended users NOTE A GHG report can include a gr gree eenhouse gas gas as assertion
le leve vel o l of as assur urance degree of assurance the inten tended ed u user er requires in a valid validation or verifica icatio ion n NOTE 1 The level of assurance is used to determine the depth of detail that a validator or verifier designs into their validation or verification plan to determine if there are any material errors, omissions or misrepresentations. NOTE 2 There are two levels of assurance (reasonable or limited) that result in differently worded validation or verification statements.
mon monito itoring continuous or periodic assessment of GHG emissions and removals or other GHG-related data
valid alidati tion on systematic, independent and documented process for the evaluation of a gr green eenhouse gas gas assert rtio ion in a GHG project plan against agreed validation criteria
valid alidato tor competent and independent person or persons with responsibility for performing and reporting on the results of a validation
verif rific icati tion on systematic, independent and documented process for the evaluation of a gr green eenhouse gas gas assertion against agreed verification criteria
verif rifie ier competent and independent person, or persons, with responsibility for performing and reporting on the verification process NOTE This term can be used to refer to a verification body.
Rel elev evance Com omplet etene ness Cons onsistenc ncy Ac Accur uracy Transparen ency Conser ervativen enes ess
PLAN IMPLEMENT
Identify Assess GHG Design & programme PROJECT Evaluate eligibility Fesasibility requirements Consult stakeholders
Describes the Project Identify and select GHG sources, sinks & reservoirs Determine Baseline scenario Develops procedures to quantify, monitor and report GHG
Data Quality Management Monitoring Quantification Reporting Verification / Validation / Verification
TYPICAL PROJECT CYCLE
Who’s responsible Step Project participant Project design Project design document (PDD) Designated national National approval authority (DNA) Designated operational Validation entity (DOE) Validated PDD & Request for registration CDM Executive Board Registration (CDM EB) Project participant Monitoring Monitoring report (MR) & Request for issuance DOE Verification / certification Verified/ certified MR & CDM EB Request for issuance Issuance of Certified Emission Reductions (CERs)
Who’s responsible Step Project participant Project design Project design document (PDD) Designated national National approval authority (DNA) Designated operational Validation entity (DOE) Validated PDD & Request for registration CDM Executive Board Registration (CDM EB) Project participant Monitoring Monitoring report (MR) & Request for issuance DOE Verification / certification Verified/ certified MR & CDM EB Request for issuance Issuance of Certified Emission Reductions (CERs)
As Assessors of the HKAS Accreditation Program for GHG V/V you will not prepare the Project Report, neither the Monitoring Report nor the Validation or Verification Report You need to assess if everything is according to Requirements ISO 14064 Guidelines to Account for and Report on GHG Emissions and Removals for Buildings in Hong Kong VVS/PCP/PS
HKAS AS Sept ept. 2 24-26 26, 2012 2012 Veró rónic ica García ía Malo lo
Specif cifica icatio ion w wit ith gu guid idance ce f for r the val validation and and ve verificat ation o of greenho nhouse ga gas asser ssertions
This part of the standard details principles and requirements for verifying GHG inventories and validating or verifying GHG projects. It describes the process for GHG-related validation or verification and specifies components such as validation or verification planning, assessment procedures and the evaluation of organization or project GHG assertions. This part of ISO 14064 can be used by organizations or independent parties to validate or verify GHG assertions.
GH GHG GH GHG s G sourc rce GH GHG G activ ivit ity da data GH GHG G assertio ion GH GHG G sin ink GH GHG G in inform rmatio ion s system GH GHG G re reserv rvoir ir GH GHG in G inventory GH GHG e G emis issio ion GH GHG G pro project GH GHG G remov moval GH GHG G pro project pro propo ponent GH GHG G emis issio ion re redu duction GH GHG pro G progra ramme GHG remov moval e enha nhancement GH GHG re G repo port rt affected d GH GHG G sourc rce, s , sin ink o or r GH GHG e G emis issio ion or or r remov moval re reserv rvoir ir factor tor contr ontrol olled GH GHG G sourc rce, s , sin ink o or r dire direct GH GHG G emis issio ion re reserv rvoir ir energ rgy in indire direct GH GHG G emis issio ion baselin line s scenario rio other in indire direct GH GHG
le level o of assura rance glo loba bal w l warm rmin ing po potentia ial materia ialit lity carbo rbon dio dioxide ide e equ quiv ivalent materia ial dis l discre repa pancy ba base year moni monitor toring ba baselin line s scenario rio valida lidatio ion facilit ility valida lidatio ion c crit riteria ria or organizati tion on verif rific icatio ion c crit riteri ria valida lidatio ion s statement re respo ponsibl ible pa part rty verif rific icatio ion s statement in intended u d user valida lidator clie lient verif rific icatio ion stakehold lder verif rifier dire directed a d actio ion unc uncerta tainty ty
ISO 14064 Part 3 Indepe pende dence Et Ethica ical co l conduct ct Fair ir pre resentation Due Due pr professional c car are
The validator or verifier selected shall: a) demonstrate competence and due professional care; b) be independent; c) avoid any actual or potential CoI; d) demonstrate ethical conduct; e) reflect truthfully and accurately validation and verification activities, conclusion and reports; f) meet the requirements of the standards or the GHG programme to which the responsible party subscribes.
Leve vel of of assura rance shall be agreed with the client at the beginning of the validation or verification process. The validator and client shall agree on the valida lidatio ion o obj bjectiv ives at the beginning of the validation process. In the validation of GHG projects, valida lidatio ion obj bjectiv ives shall include an assessment of the likelihood that implementation of the planned GHG project will result in the GHG emission reductions and/or removal enhancements as stated by the responsible party. The verifier and client shall agree on the verif rificatio ion o obj bjectiv ives at the beginning of the verification process. The validator or verifier and client shall agree on the crit riteri ria of the validation or verification at the beginning of the validation or verification process.
The validation and verification scope, as a minimum, shall include: a) organizational boundaries or the GHG project and its baseline scenarios; b) physical infrastructure, activities, technologies and processes of the organization or GHG project; c) GHG sources, sinks and/or reservoirs; d) types of GHGs; e) time period(s).
The validator or verifier shall establish the materiality required by the intended users, considering validation or verification objectives, level of assurance, criteria and scope.
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