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Code of Good Practice for Product
Greenhouse Gas Emissions and
Reduction ClaimsGuidance to support the robust communicationo product carbon ootprints
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01Code o Good Practice or Product Greenhouse Gas Emissions and Reduction Claims
The Carbon Trust is an independent company set up by the UK Government in 2001in response to the threat o climate change. Its mission is to accelerate the move toa low carbon economy by working with business and the public sector to reduce carbonemissions and develop commercial low carbon technologies.
The Code o Good Practice or product greenhouse gas (GHG) emissions and reductionclaims has been developed by the Carbon Trust and Energy Saving Trust to promote thereduction o product lie cycle GHG emissions.
This Code has been developed in parallel to PAS 2050, a new standard or assessingcarbon ootprintings o products. PAS 2050 specifcation or the assessment o thelie cycle greenhouse gas emissions o goods and services was co-sponsored by theCarbon Trust and the UK department or Environment, Food and Rural Aairs (Dera),and published by the British Standards Institution.
This Code is reely and publicly available or use by any organisation with an interest inmeasuring and reducing product lie cycle greenhouse gas emissions, regardless o theormat used (e.g. literature, adverts or product labels).
To download a copy, and or more inormation on The Carbon Trust or this Code,please visit The Carbon Trust website at: www.carbontrust.co.uk.
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i. Aims o this CodeThis Code o Good Practice or Product Greenhouse
Gas (GHG) Emissions and Reduction Claims (the Code)supports the communication and reduction o product
lie cycle GHG emissions. To achieve this, claims made
under this Code must be accurate, veriable, relevant
and not be misleading.
The Code provides a robust structure or reporting the lie
cycle GHG emissions o products, or a reduction in these
emissions, to internal or external stakeholders. This isachieved by helping organisations to communicate their
products lie cycle GHG emissions and/or emissionreductions, assessed in conormity with PAS 2050, ina robust and clear manner, and on a consistent basis.
Product GHG emissions and reduction inormation may
be used by companies, consumers and other stakeholders
to make business and purchasing decisions.
Note 1: Product means both goods and services.
Note 2: Product GHG emission means the GHG emissions arising romthe lie cycle o the product.
ii. Applicability o this Code
This Code has been developed by the Carbon Trust andthe Energy Saving Trust to be used by organisationsoperating at any stage o the supply chain, anywhere in
the world. Application o this Code requires assessment
o the products lie cycle GHG emissions in conormity
with the specications in BSI PAS 2050:2008 Specifcation or the assessment o the lie cycle
greenhouse gas emissions o goods and services.
Note: Compliance with this Code alone does not entitle companies to usethe Carbon Trust or the Energy Saving Trust name or logo in any way inassociation with claims, labels or other company communications abouttheir GHG emissions.
iii. Scope o this Code
This Code provides companies, consumers and other
stakeholders with guidance on how to:
Communicate the lie cycle GHG emissions o productsclearly, credibly, on a consistent and comparable basis,
and with sucient supporting inormation.
Support claims relating to reductions in lie cycle GHGemissions associated with a specic product over time.
The lie cycle GHG emissions o products determinedby using PAS 2050, and changes in these emissions
over time, do not provide an indicator o the ullenvironmental impact o providing and using these
goods or services, and do not:
Relate to social, economic and environmental impactsarising rom the provision o products other than
those relating to GHG emissions.
Iner wider benets in relation to non-GHG emissions,acidication, eutrophication, toxicity, biodiversity,
labour standards or other social, economic andenvironmental impacts.
Iner the wider environmental perormance oa company.
It is not currently possible to set relative reduction
perormance targets across dierent products. However,
it is anticipated that PAS 2050 and this Code willaccelerate the development o consistent inormation
on product lie cycle GHG emissions and reductions
which, over time, could be used or such purposes.
iv. Background
Why ocus on reducing product greenhouse gas
emissions?
Moving to a low carbon economy in order to mitigate
climate change will require undamental changes to theway that organisations deliver goods and services.
This Code is part o the Carbon Trusts initiative to
encourage organisations to reduce emissions acrosstheir supply chains by providing robust, clear and
consistent inormation o their products lie cycle GHG
emissions and their reduction. Such inormation can beused by businesses, consumers and other stakeholders
to make inormed business and purchasing decisions.The standards and guidance developed to support
organisations seeking to assess and reduce their productGHG emissions are set out in two core documents:
The BSI British Standards PAS 2050:2008 -Specifcation or the assessment o the lie cycle
greenhouse gas emissions o goods and services
(PAS 2050), which provides a common approach or
the assessment o the lie cycle greenhouse gasemissions o goods and services.
Introduction
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03Code o Good Practice or Product Greenhouse Gas Emissions and Reduction Claims
This Code o Good Practice or Product GHG Emissionsand Reduction Claims, which sets out the requirements
or organisations making consistent and credible
claims regarding their products emissions andemissions reductions, as assessed using PAS 2050.
PAS 2050 is a stand-alone standard, co-sponsored by
the Carbon Trust and Dera, and published by the BritishStandards Institution (BSI). While PAS 2050 provides
a common basis or the assessment o product GHG
emissions, it does not include any requirements or
either the communication o this emissions assessment,
or the assessment o emission reduction over time.The requirements or organisations wishing to assess
and declare their product emissions and/or reductionsare set out in this Code which, while a standalone
document, builds upon the requirements o PAS 2050.
For more inormation about the BSI PAS 2050, see:
www.bsi-global.com/PAS2050.
This initiative is complementary to other work that
organisations may carry out to reduce their corporate
climate impacts. It is desirable that organisations willocus their product GHG emissions reduction eorts
on those goods and services with high potential or
change, or example products:
With high lie cycle GHG emissions, and where theopportunity or reductions could be signicant.
With high emissions arising rom the way customersuse products, and where product inormation can
help individuals reduce emissions.
Where there is a high variability in GHG emissionswithin a product category, i.e. lower-carbon choices
can have a signicant impact.
v. Challenges and general approachThis Code recognises, and aims to address, a number
o challenges associated with claims regarding GHGemissions and/or emissions reduction associated with
products. In particular, this Code addresses:
a. The confict between rewarding improvementand rewarding absolute perormance.
b. The challenge o comparability.
c. The trade-o between simplicity and completeness.
A. Rewarding improvement and rewardingabsolute perormance
Organisations assessing the GHG emissions o their
products could claim that they have reduced the GHG
emissions o a product, or they could claim that the
product has low GHG emissions. There are challengesassociated with both types o claim.
The challenge o reduction claims is that they do not
inorm customers about the absolute level o emissions.A product claiming major reductions in its GHG
emissions may still have higher emissions than a
similar product whose GHG emissions were lowerto begin with. The challenge acing low emissionclaims is that there is a lack o suciently consistent
inormation available to clearly dene low, together
with uncertainty over which other products should beused in the comparison to determine low and high.
This Code addresses this challenge by requiring
that where an organisation makes claims about thereduction in emissions o their product, it shall also
declare inormation about the absolute levels o
emissions associated with that product.
This approach recognises actions taken by organisationsto reduce the GHG emissions associated with their
products, whilst simultaneously making inormation
available which, over the longer term, will allowcustomers to distinguish between low and high
GHG emissions products.
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B. The challenge o comparabilityHistorically, there has not been sucient comparable
inormation to allow comparisons o product emissionsto be made. Similarly, it has not been possible to
set relative reduction perormance targets based
on emissions o other products, nor on reduction
achievements.
This Code requires organisations to report publicly
the absolute emission levels o the product(s), and to
disclose supporting inormation explaining how theseemissions were assessed to acilitate comparisons
by others.This approach aims to support the development orobust, consistent and readily accessible data which
over time will enable comparison o product GHG
emissions both within and between product categories.
C. The trade-o between simplicity and
completeness
The evaluation o product GHG emissions can be
complex, and decisions have to be made about both the
scope o the assessment and the presentation o the
results. Some eort is required to gain stakeholderacceptance in relation to claims about GHG emissions.
Any organisation aiming to communicate messages
about the GHG emissions o products, or a reductionin those emissions over time, has to contend with this
complexity, and the consequent need or customer
understanding.
Increasing the amount o inormation associated with
a claim may increase the level o conusion, and ail
to inorm customers. However, ailing to acknowledge
this inherent complexity may lead to the perception
that a company is making incomplete or evenmisleading claims.
The approach taken in this Code is to recognise thaton-product or point o sale material will oten be
simplied, in order to be inormative to customers.
However, this simplicity must be backed up with a high
level o transparency through the disclosure o detailedinormation, in order to avoid customer misinormation.
This Code adopts a principle based approach toaddress these challenges. The Code is structured in
six sections:
Section 1 lays out the principles that guide any claimsrelated to product lie cycle GHG emissions and
reductions.
Section 2 sets out the requirements or organisationscommunicating product lie cycle GHG emissions.
Section 3 covers the requirements or organisationscommunicating product lie cycle GHG emissions
reductions. This section includes the requirements or
an organisation to demonstrate that robust emissionsreductions have been achieved.
Section 4 species requirements or the provisiono supporting inormation in the orm o a ProductEmissions Report or products on which claims
are made.
Finally sections 5 and 6 contain a glossary and list oreerences respectively.
Development process
This Code was developed by the Carbon Trust andthe Energy Saving Trust in association with Arup
Consulting, OneWorldStandards Ltd and the Pacic
Institute, and with technical support rom E4tech.
The process was overseen by an independent SteeringGroup. Details o the development process, governance
and Steering Group membership are set out in
Appendix 2.
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2.1 Declaring overall emissions
Claims relating to a products lie cycle GHG emissions
shall be reported as a single gure encompassing the
total emissions or the product per unctional unit,taking account o all the phases o the products lie
cycle, and assessed in conormity with PAS 2050.
2.2 Declaring emissions or specifc
phases o the lie cycle or multiple PAS2050 results
Companies may also report:
a. Emissions or individual phases o a products
lie cycle.
b. Results based on dierent scenarios or a products
sourcing, manuacturing, distribution, use ordisposal.
c. Dierent results assessed at dierent points in time
(e.g. beore and ater reduction); provided the
overall most recent result is also disclosed, in
conormity with clause 2.1.
Note: For example organisations can make the ollowing claims:
ThelifecycleGHGemissionsofthisproductis50gCO2e perunctional unit, and 80% o these emissions are associated withthe use and disposal o this product.
ThelifecycleGHGemissionsofthisproductare50gCO 2e per unctionalunit. Eighty percent o these emissions are associated with the use anddisposal o this product. These emissions can be reduced by 10gCO2eper unctional unit by line drying rather than tumble drying.
2.3 Units o measurement
2.3.1 Standard unit o measurement
Product lie cycle GHG emissions shall be reported as a
mass o carbon dioxide equivalent (CO2e), as dened in
PAS 2050.
Note: The units used should be consistent with the norm or the sector orthe country where the claim is being communicated e.g. grams orkilograms in EU, pounds in USA.
2.3.2 Functional unit
The lie cycle GHG emissions or the product shall be
specied per unctional unit. For services, or or goodsdelivering a service, emissions shall be specied per
unit o service provided.Note: Example ProductXhasGHGemissionsof10gCO2e per 100g unit.
ServiceYhasGHGemissionsof500gCO2e per day.
2.3.3 Product unit
A company may report a products lie cycle GHG
emissions on a product unit basis, provided that the
result based on a unctional unit is also presented.
Note: Example ProductXhaslifecycleGHGemissionsof10gCO2e per 100g unit,
or 50gCO2e or the whole pack.
2.4 Result precision and rounding
There may be uncertainty in the assessment o productGHG emissions. The reported emissions per unctional
unit (FU) shall be rounded according to the ollowing
rules:
Rounding is to be applied to the nal GHG emission
assessment that is to be communicated, not during the
calculation o the emission assessment.
Note 1: For example, a product whose overall emissions are presented inits Product Emissions Report as being 58gCO2e per 100g unit would bereerred to as emitting 60gCO2e per 100g unit when communicated. Anannual reduction o 6.5gCO2e per 100g would be rounded up to 7g orcommunication purposes. An annual reduction o 1.16gCO2e per 100g(i.e. 2%) would be reported as a reduction o 1.2gCO2e per 100g orcommunication purposes.
Note 2: The bands are set such that the maximum change to a reportedresult occurring due to rounding is the same or each unctional unit range.
Note 3: Rounding rules will be subject to review as more evidence ouncertainty is gained through the implementation o this Code.
2.5 Up to date assessmentDeclarations o emissions shall be based on
assessments in conormity with PAS 2050 that havetaken place within the last two years.
2. Communicating product life cycleGHG emissions
Lie cycle GHG emissions per
unctional unit (CO2e/FU)
Round to
nearest
>10g, 20g, 40g, 100g, 200g, 400g, 1.0kg, 2.0kg, 4.0kg,
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3.1 Requirements or reductions
achieved
Organisations may make public declarations relating
to achieved reductions in product lie cycle GHG
emissions when the requirements described in thissection have been met, i.e.:
Emissions reductions are proved in conormity withthe requirements in Section 3.1.1.
Banking o emissions is in conormity withSection 3.1.2.
Claims conorm to the requirements o Section 3.1.3.
3.1.1 Proo o emissions reduction
achievements
Organisations may make public declarations relating toachieved reductions in product lie cycle GHG emissions
when they can demonstrate that these emissions have
decreased between two assessments carried out inconormity with PAS 2050 and independently veried.
The reduction reers to the total GHG emissions o the
product, and may have accrued at any point in the liecycle o the product. The declarations need to beupdated at least every two years.
Reduction claims in conormity with this Code shall
only be used or comparison o the same product overtime i.e. a product which is sold as the same product.
Where a product has been withdrawn rom the market,
and replaced by a similar product, a reduction claim
shall not be made by comparing the emissions o theretired product with those o the new product.
3.1.1.1 Reduction o emissions o productswith variable emissions
Where the GHG emissions associated with the lie cycle
o a product vary over time (e.g. seasonal products),reductions in emissions shall be calculated by
comparing average emissions over equivalent time
periods (e.g. emissions over one year) at the beginningand end o the reporting period.
Note: For example, i apple juice was made rom one type o apple inthe winter and another in the summer, but presented to consumers asan identical product throughout the year, an emissions reduction or theapple juice would be calculated by comparing the average emissionsover the year at the beginning and end o the reporting period.
3.1.1.2 Period o assessment
The maximum period over which any reduction in GHGemissions rom products is assessed shall be two
years. Organisations may choose to claim reductions
over shorter time periods.
Note: I an unoreseeable event occurs that orces a temporary change inthe supply chain that impacts upon the liecycle GHG emissions (e.g.fooding in one country orces a change in sourcing o agriculturalproduct), a company may choose to wait until the period o temporarychange is over to re-assess its lie cycle GHG emissions, i.e. until theirsourcing has returned to its previous state. The maximum extension
allowed is one year, i.e. compliance with this Code could be extendedto a maximum o three years in this case beore a new PAS 2050assessment is required. For the purpose o his Code temporarychange is dened as that with duration o less than one year.
3.1.1.3 Updating the baseline due to changes
in PAS 2050 or data quality
Organisations shall use the most recent version o PAS
2050 to assess reductions in GHG emissions over the
reporting period. This ensures both consistency o theassessment across the reduction period, and that
measurement is in accordance with the most recent
PAS 2050 version.Organisations shall use consistent sets o data to
assess their emissions when measuring reduction.
Note: For example, an organisation may be able to provide moreaccurate or specic data in the assessment o their most recent emissionsat the end o the two year reporting period than the ones they used toassess the initial baseline, such as newly determined primary data (datarom their process) or more specic secondary data (or example, data onthe exact type o material used, rather than the material class as a whole).Where this is the case, the same data shall also be used to update thebaseline calculations.
3.1.1.4 Unclear quantitative results
In cases where the quantitative assessment o theemissions reduction subject to the claim is unclear, the
company shall identiy, and disclose to the verier, thespecic actions underpinning the emissions reduction
claim. These include changes in processes or inputs.
Note: For example, where the emissions actor or a process or input issubject to uncertainty, evidence o reduction o the underlying activityshall be disclosed to veriers to support conormity.
3. Communicating product life cycle GHGemissions reductions
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3.1.2 Banking reduction achievements
Organisations which have reduced their product
emissions by more than 5% in any two year reporting
period may choose to bank a proportion o thatemission reduction. Banked emission reductions
may contribute to emission reductions in subsequent
reporting cycles. Banking can occur or a maximum osix years (i.e. three reporting cycles) ollowing the year
in which the banked reduction occurred. Any banked
reduction shall be oset by any increases in the
underlying emissions due to other actors. Theassessment o the emissions reductions needs to
conorm to PAS 2050.
See 3.10 on requirements or declaring bankedreductions.
Note: For example, a company may make a major investment in a powerplant or step-change in its production process that reduces its productlie cycle emissions by 12% rom the baseline. A company could decideto make claims over a maximum period o six years (i.e. an average o2% reduction per year), provided there are no other increases in lie cycleemissions over that 6-year period. I, two years later, emissions assessedaccording to PAS 2050 show to have increased by 2% due to other actors(over the reduced baseline), the net eect will be to allow the companyto claim 6% over the next our years (rather than the 8% that hadbeen banked).
3.1.3 Communication o emission reductions
Organisations may make public claims about achievedreductions o their products GHG emissions at any time
ater reduction has been achieved, as evidenced by
conormity with the requirements laid out in Sections
3.1.1 and 3.1.2, provided the ollowing requirementshave been met.
3.1.3.1 Form
Declarations shall contain the product carbon emissions
assessed in conormity with PAS 2050, the emissionsreduction expressed in absolute and/or percentage
terms and the year o baseline comparison. Allmeasures shall be expressed in terms o unctionalunit, in conormity with the requirements o Section 2
o this Code.
Note: For example, The carbon ootprint o this product is 50gCO2e per[unctional unit]. We reduced this ootprint by 10gCO2e per [unctionalunit] between 2008 and 2012.
3.1.3.2 Declaring banked reductions
Banked emissions that have been calculated in
accordance with Section 3.1.2 can be declared in their
totality in each reporting period clearly stating thebaseline year, provided net emissions o the product
remain lower than the initial baseline and are reported
net o any increase in emissions occurred during thereporting period due other actors. The latest emissions
according to PAS 2050 shall be declared and updated
every two years.
Note: For example, i a company achieved emissions reductions o 20%(20gCO2e/Functional Unit) in 2010 it can choose to bank these reductionsuntil 2016 i it so wishes. Provided the products emissions do notincrease over the reporting period due to other actors, the company may
choose to declare We have reduced the lie cycle GHG emissions o thisproduct by 20% since 2010 in 2012, 2014 and 2016. I the emissions othe product increased by 8% in 2013 (over the reduced baseline), thecompany could declare in 2012: We have reduced the lie cycle GHGemissions by 20% since 2010 but in 2014 they can only declareWe have reduced the lie cycle GHG emissions by 12% since 2010.
3.2 Requirements or unquantifed
reduction commitments
Organisations may make public declarations regarding
unquantied commitments to reduce product lie cycleGHG emissions when the requirements described in
this section (Section 3.2) have been met, i.e.: Robust emissions reductions commitments are
proved in conormity with the requirements in
Section 3.2.1.
Claims conorm to the requirements o Section 3.2.2.
3.2.1 Proo o emissions reduction commitment
Organisations may make public declarations o their
commitments to reduce product GHG emissions whenthey can demonstrate that their commitment is robust,
in conormity with the requirements in this section.
3.2.1.1 Baseline assessment
A baseline assessment o the products lie cycle GHGemissions has been completed in conormity with the
specications o PAS 2050, independently veried.
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Note: Appendix 1 provides a template that may be used as the basisor the Product Emissions Report prepared in conormity with therequirements o this Code.
4.1 Scope o the Product Emissions
Report
Claims relating to the lie cycle GHG emissions oproducts shall be supported by the publication o a
Product Emissions Report which provides context
and explains the basis or the claim being made. TheProduct Emissions Report may cover one or moreproducts. Where more than one product is covered,
the report only needs to cover common reerences to
several products once, and detail the inormation thatis specic to each individual product.
The Product Emissions Report shall provide an
overview o the method, assumptions, limitations and
results o the assessment or the product(s) it covers.The Report shall be o sucient detail to allow the
reader to understand the complexities and trade-os
inherent in the assessment o the lie cycle GHGemissions o products ollowing the requirements
described below.
4.2 Background inormation
The Product Emissions Report shall provide theollowing introductory inormation:
a. The name o the company producing or providing
the product(s).
b. The specications and/or other documents
against which the company has been assessed
or conormity (e.g. the title, number and date othe versions o the BSI PAS 2050, and Code o
Good Practice or product GHG emissions and
reductions claims).
c. The name o the body/bodies that have veried thecompanys conormity with the requirements o PAS
2050 and with the requirements o this Code.
d. The year or which the assessment results remainvalid (i.e. two years rom the date o the most
recent assessment).
4.3 Company policy
The Product Emissions Report shall speciy the
company policy and strategy in relation to climatechange, including:
a. A public statement/ policy identiying how climate
change is relevant to its business activities in termso risks (regulatory, physical, reputational) and
opportunities.
b. A summary o the companys strategy to managecarbon across the company as a whole.
c. A summary o the companys objectives/targets or
the reduction o GHG emissions across the company
as a whole.
Note: Reerence to the companys publicly available, completed CarbonDisclosure Project (CDP5) Greenhouse Gas Emissions Questionnaire(2007) would satisy the requirements specied in clause 4.3.
4.4 Product emissions declarations:
supporting inormation
For each product covered by the Product EmissionsReport, the ollowing inormation shall be provided:
a. The specic product(s) or which lie cycle GHGemissionsarereported(e.g.BrandXwashing
powder;ZHotelaccommodation).
b. The quantitative results o the most recent veried
PAS 2050 assessment(s).
c. The date(s) o the emission assessment.
4. Supporting information: The ProductEmissions Report
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4.5 Product emissions reduction
claims: supporting inormation
Organisations making claims regarding lie cycleGHG emission reductions o their products shall
include the ollowing inormation in the Product
Related Emissions Report:
a. The specic product(s) or which lie cycle GHGemissions are reported.
b. The baseline emissions gure as assessed beorethe reduction took place, and the subsequent mostrecent emissions gure assessed ater the reduction
took place (as specied in 4.4).
c. The dates when both the baseline emissions andmost recent emissions results on which the reduction
claim is based were assessed.
d. The emissions reduction achieved expressed in
absolute and/or percentage ormat.
e. The time period over which the reduction took place.
. Explanation o banked results shall be disclosedby organisations making claims based on bankedsavings.
g. Explanation o baseline updates shall be disclosed by
organisations when the original baseline gure hasbeen revised to refect changes in PAS 2050 versions
or data. In these cases the Product Emissions Report
shall include the original baseline emissions gure,
the revised baseline gure (using the new or updatedinormation), and the latest emissions results ater
reductions have taken place (also based on the new
or updated inormation). The Product EmissionsReport shall also include an explanation o the
changes in the baseline.
h. Explanation o impacts o orce majeure shall bedisclosed by organisations who wish to claim
reductions taking account o orce majeure events
(as dened in Section 3.3.3 o this Code). In these
cases, the Product Emissions Report shall include allthe original baseline emissions gure, the revised
baseline gure (normalised taking into account the
impact o the orce majeure event), and the latestemissions results ater reductions have taken place.
The Product Emissions Report shall also include anexplanation o the orce majeure event.
4.6 Boundaries and data: supporting
inormation
Claims regarding both product emissions and reductionsshall be supported by the ollowing inormation:
a. A description o the boundaries o the emissions
assessment or the product and the basis or the
boundary decisions or the product and or itsuse prole.
Note 1: PAS 2050 identies two potential sources or dening theboundaries or the assessment o lie cycle GHG emissions: i) theboundaries specied in a relevant Product Category Rule (PCR), orii) where a PCR does not exist or the product the deault boundariesdescribed in the PAS 2050. The Product Emissions Report shall reer tothe source used or the PAS 2050 assessment, and when they have notused a PCR, dene broadly the boundaries or the specic productunder analysis.
b. The sources o secondary data which have been
used or the assessment, including the sources o
conversion actors.
Note 2: This specication requires that the sources o data shall bedisclosed, not the data itsel. Sources shall be declared that coverall the material sources o emissions, i.e. 95% o the total estimated
product emissions.
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4.7 Disclaimer about uncertaintyo results
The Product Emissions Report shall include a disclaimerregarding the level o uncertainty associated with the
reported emissions results. The disclaimer could take
the orm o a qualitative statement regarding the
uncertainty o the results, or a quantitative assessmento uncertainty i available.
Note: For example, an organisation could use this disclaimer about theuncertainty o the results: The emissions gures provided in this reporthave been assessed in conormity with the requirements o the PAS 2050,using the primary and secondary sources o data specied in this report.
Based on the PAS 2050 we believe that our assessment has identied95% o the likely GHG emissions associated with the ull lie cycle o theproduct(s) covered in this report. However, readers should be aware thateven primary sources o data are subject to uncertainty and variationover time. The gures given in this report should be considered as ourbest estimates, based on reasonable costs o evaluation.
4.8 Location o supporting inormation
4.8.1 Reerence to supporting inormation
All claims described in Sections 2 and 3 o this Code
shall include a clear reerence to a reely accessiblewebsite where the additional supporting inormation
specied in this Section 4 is available.Note: For example The carbon ootprint o this product is 50gCO2e per [unctional unit]. See www.ourcarbonootprint.com ormore inormation.
4.8.2 Location o reerence to supporting
inormation
In the case o product on-pack inormation, i the
reerence to supporting inormation is not included
on the pack itsel (e.g. due to lack o space), theinormation shall be provided by other visible means
at the point o sale or other communication vehicles
or the product.
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Note: All denitions are taken rom BSI PAS 2050 unless explicitlystated otherwise.
Banking o GHG emissions savings
Crediting o GHG emission reductions to a uture year
or compliance period.
Baseline
Initial assessment o product lie cycle GHG emissions,
against which uture reduction targets and reductions
are measured.
Carbon dioxide equivalent (CO2e)
Unit or comparing the radiative orcing o a GHG to
carbon dioxide.
(ISO 14064-1:2006, 2.19)
Note: Greenhouse gases, other than CO2, are converted to theircarbon dioxide equivalent value on the basis o their per unit radiativeorcing using 100-year global warming potentials dened by theIntergovernmental Panel on Climate Change (IPCC).
Carbon ootprint
The total set o GHG emissions caused directly
and indirectly by an individual, organisation, event
or product.
Claim
Inormation appearing on a product, its packaging, or in
related literature or advertising material, relating to its
environmental aspects. It can take the orm o text,symbols, or graphics.
Note: A straight piece o advice to consumers o the product orexample, about care in its use or disposal is not regarded as a claim.But such advice should still give consumers relevant inormation onwhich they can realistically act.
(UK Department o Trade and Industry Green ClaimsCode, June 2000)
Customer
Buyer o goods and services.
Declaration
Claim in relation to some aspect o a product or service.
Note: A declaration may take the orm o a statement, symbol or graphicon a product or package label, in product literature, in technical bulletins,in advertising or in publicity, amongst other things.
(Adapted rom ISO 14020:2001 denition o an
environmental declaration)
Force majeure
Extraordinary event(s) or circumstance(s) beyond the
control o the parties, including re, food, earthquake,
storm, hurricane or other natural disaster ( includingpests and diseases), war, invasion, act o oreign
enemies, hostilities (whether war is declared or not),
civil war, rebellion, revolution, insurrection, militaryor usurped power or conscation, terrorist activities,
government sanction, blockage, embargo, interruption
or ailure o energy suppliers.
Functional unit
Quantied perormance o a product or use as a
reerence unit.
(ISO 14044:2006, 3.20)
Greenhouse gases (GHGs)
Gaseous constituents o the atmosphere, both naturaland anthropogenic, that absorb and emit radiation at
specic wavelengths within the spectrum o inrared
radiation emitted by the Earths surace, theatmosphere, and clouds.
(PAS 2050:2008, 3.26)
Lie cycle
Consecutive and interlinked stages o a product system,rom raw material acquisition or generation o natural
resources to nal disposal.
(ISO 14040:2006, 3.1)
5. Glossary
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Lie cycle GHG emissions
Sum o greenhouse gas emissions resulting rom all
stages o the lie cycle o a product and within thespecied system boundaries o the product.
(PAS 2050:2008, 3.3.2)
Primary activity data
Quantitative measurement o activity rom a product s
lie cycle that, when multiplied by an emission actor,
determines the GHG emissions arising rom a process.
(PAS 2050:2008, 3.36)
Product
Any good or service.
(Adapted rom ISO 14040:2006, 3.9)
Product category
Group o products that can ull equivalent unctions.
(ISO 14025:2006, 3.12)
Secondary data
Data obtained rom sources other than direct
measurement o the processes included in the lie
cycle o the product.
(PAS 2050:2008, 3.43)
Unit process
Smallest portion o a lie cycle or which data areanalysed when perorming a lie cycle assessment.
(PAS 2050:2008, 3.45)
Use phase
that part o the lie cycle o a product that occurs
between the rst arrival o the product at the consumer
and the end o lie o the product.
(PAS 2050:2008, 3.47)
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15Code o Good Practice or Product Greenhouse Gas Emissions and Reduction Claims
Normative reerences
PAS 2050: 2008 Specifcation or the assessment o
the lie cycle greenhouse gas emissions o goods
and services.
Inormative reerences
Carbon Disclosure Project (CDP5) Greenhouse Gas
Emissions Questionnaire(2007).
Global Framework or Climate Risk Disclosure: a
statement o investor expectations or comprehensive
corporate disclosure(October 2006).
Green Claims Code, Revised (2000) UK Department or
Environment Transport and the Region and Departmentor Trade and Industry.
ISO 14020: 2001 Environmental labels and declarations
General principles.
ISO 14021:2000 Environmental labels and declarations
Sel declared environmental claims.
ISO 14025:2006 Environmental labels and declarations Type III environmental declarations Principles and
procedures.
ISO 14044:2006 Environmental management - Lie cycle
assessment Requirements and guidelines.
ISO 14064-1:2006 Greenhouse gases Part 1:
Specifcation with guidance at the organization level
or quantifcation and reporting o greenhouse gas
emissions and removals.
ISO 14064-2: 2006 Greenhouse gases Part 2:
Specifcation with guidance at the project level or
quantifcation, monitoring and reporting o greenhouse
gas emission reductions or removal enhancements.
ISO 14065:2007 Greenhouse gases Requirements orgreenhouse gas validation and verifcation bodies or
use in accreditation or other orms o recognition.
6. References
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Introduction
This report presents [veried] inormation about the
Company A in-store trial to assess the GHG emissionso its croissants range. It provides inormation on
Company As overall strategy or climate change
mitigation and that specic to the croissants line
assessed in conormity to PAS 2050.
This report conorms to the requirements or public
disclosure o the lie cycle GHG emissions o products
laid out in the Code o Good Practice or product GHGemissions and reductions. It aims to provide the basis
to allow consistent inormation or product GHG
emissions and reduction, assessed in conormity withPAS 2050.
Appendix 1Product Emissions Report template
1. Background inormation
1.1 Name o company:
Company A
1.4 Specifcations and/or other documents against which the company has been assessed or conormity(e.g. the title, number and date o the versions o BSI Publicly Available Specifcation):
i. PAS 2050:2008ii. Code o Good Practice or product GHG emissions claims: 2008
1.5 Name and Accreditation Reerence o the independent, third party verifer:
The Carbon Label Company, a wholly-owned subsidiary o the Carbon Trust, Accreditation Reerence e.g. Accreditation body 0001
1.6 Date o Verifcation:
6th July 2008
2. Company policy in relation to climate change:
2.1 Company policy and strategy
NOTE: the policy and strategy statement shall include at least the ollowing:
a. A public statement/ policy identiying climate change as being relevant to its business activities.
b. A summary o the companys strategy to manage carbon emissions across the company.
c. A summary o the companys target(s) to reduce GHG emissions across the company as a whole.
Company A public position (rom 2008 Corporate Social Responsibility Review):
Our policy is to integrate environmental sustainability concerns into our core business strategy
and practices.
Our climate change strategic goal is to reduce our direct emissions by 50% rom 2000 levels by 2010 and
to help employees and customers to reduce their carbon ootprints. Specic targets include:
Reduceourenergyuseby30%vs.2000levelsby2010.
Cutouremployeesbusinesstravelby20%from2000levelsby2010.
AssessthelifecycleGHGemissionsofatleast50%ofourproductcategoriesbymid-2009.
Invest5Mduring2008inengagementprogrammestohelpourconsumersandemployeesidentify
and implement actions to reduce urther the GHG emissions resulting rom our activities.
Further inormation can be ound in the Company A 2008 Corporate Social Responsibility Review:
http://www.companya.com/csrreview08/.
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17Code o Good Practice or Product Greenhouse Gas Emissions and Reduction Claims
3. Product emissions declarations: Supporting inormation
Product reerence number: 1
3.1 Product(s) assessed in conormity with PAS 2050 on which claims are made:
Company A 12-pack butter croissants3.2 Product emissions: Full lie cycle GHG emissions or the product
(most recent quantitative result o the assessment reported as a single fgure, and taking account o all the
phases o the products lie cycle, in compliance with the specifcation o the PAS 20501,2,3,4.)
Raw materials:Manuacturing:
Distribution/ retail:
Consumer use:
Disposal:
1,100g per pack
550g
300g60g
40g
170g
3.3 Optional: GHG emissions or individual phases o a products lie cycle n/a
3.4 Optional: GHG emissions results based on dierent scenarios o lie cycle management n/a
3.5 Date o assessment or results specifed in 3.2 - 3.4 (above) 30th July 2008
4. Product emissions reduction: Supporting inormation
4.1 Product(s) assessed in conormity with PAS 2050 on which claims are made:
Company A 12-pack butter croissants
4.2 Baseline emissions(Baseline assessment on which the reduction claim is being made by comparing it with the most recent
assessment reported in 3.2 - above)
1,150g per pack
4.3 Date o assessments o baseline stated in 4.1 (above) 2nd Feb. 2008
4.4 Claimed GHG emission reduction or the product(expressed in absolute and/or percentage terms comparing baseline (4.1 - above) to current (3.2 - above)
4%
4.5 Time over which reduction has taken place: Feb July 2008
Description of drivers of reduction claims
4.6 Description o the high-level actions that have been implemented, or which are planned to be
implemented, to reduce the lie cycle GHG emissions o the product(s) listed in this report:
Action1:ImplementreductioninitiativescoveringtheCompanyAdirectcarbonfootprint(described
in section 2.1 in 2008 Corporate Social Responsibility Review), which has a knock-on impact on the
carbon ootprint o each o Company As products (underway).
Action2:Toworkwithrawmaterialssupplierstopromotethedevelopmentoflow-oralternative-
ertiliser wheat agriculture techniques (underway).
Action3:Toworkwithrawmaterialmanufacturerstopromotetheuseofrenewableenergysources
to power production acilities (uture initiative).
4.7 Explanation o banked results: N/A
4.8 Explanation o baseline updates: The baseline has been updated rom the initial assessment in
February to adjust to the use o more accurate primary data regarding four milling. This has reduced
our initial baseline assessment rom 1,500g/pack (stated in our report dated in February 2nd 2008) tothe normalised result: 1,150 g/pack, reported here.
4.10 Explanation o impact o orce majeure: N/A
1 Figures or GHG emissions shall be specied as mass o CO2 equivalent (CO2e) as dened by PAS 2050.2 The product-related lie cycle GHG emissions or the product shall be specied per unctional unit o the product. For services, or or goods delivering
a service (e.g. a light bulb delivering the service o supplying light) emissions should be specied as mass o CO2e per unit o service provided.3 A company may report a products lie cycle GHG emissions on a product unit basis provided that the result based on a unctional unit is also presented.4 See paragraph 2.4o the Code or rules about rounding o reported emissions gures.
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5. Boundaries and data: Supporting inormation
5.1 Product
reerence
Number(s)
5.2 Emissions assessment
boundaries and the basis or
the boundary decisions
(PCR or PAS specifcations)
5.3 Sources o secondary data which have been used or
the assessment
Product
reerence 1:
Company A12-pack
butter
croissants
PAS 2050 rules used to speciy
boundaries. Specic
boundaries and categorisationsare described below.
General: Standard emissions actors and general inputs:
CompanyAandsupplierprimarydata.
CarbonLabelCompanyEmissionsFactorDatabasev6.0,
drawing on ecoinvent data v1.3, Dukes Digest 2006,
International Energy Agency 2004, IPCC 2001 and Dera
2007, Continuing Survey o Road Goods Transport.
1 Raw materials include wheat
arming (ertiliser production,
transport and application),
four milling, and other
ingredients and packagingmaterials production and
transport to bakery.
Raw materials
CompanyAprimarydata,fortransport,ourmilling,and
packaging materials.
Ecoinventdatav1.3,forwheatfarmingandotheringredients.
CarbonLabelCompanyEmissionsFactorDatabasev6.0.
2 Manuacturing includes
mixing and baking croissants;
packaging.
Production
CompanyAprimarydataforallactivitydata.
CarbonLabelCompanyEmissionsFactorDatabasev6.0.
3 Distribution and retailincludes transport to
distribution centre, storage at
the distribution centre,distribution to stores, storage
and display at stores.
Distribution:
CompanyAprimarydata.
CarbonLabelCompanyEmissionsFactorDatabasev6.0.
http://www.infoplease.com/atlas/calculate-distance.html.
Retail Store:
RetailerBprimarydata.
CarbonLabelCompanyEmissionsFactorDatabasev6.0.
4. Use includes consumer
storage (reezing) and
consumption (re-heating).
Use:
CompanyAsecondarydata,basedonresearchamongst
consumers use patterns o their product, conducted
between 1st January and 31st December 2007.
CarbonLabelCompanyEmissionsFactorDatabasev6.0.
5. Disposal includes transport
to landll and decomposition
o waste and plastic packaging.
Disposal:
Carbon Label Company Landll Emissions Model, using:
http://www.defra.gov.uk/ENVIRONMENT/WASTE/topics/
packaging/aq.htm.
MicalesJ.A.,SkogK.E.(1997):TheDecompositionof
Forest Products in Landlls. International Biodeterioation
andBiodegradation,Elsevier,Vol.39,No.2-3,p.145-158.
Ecoinventdatav1.3:SanitaryLandllmodel.
EcoinventreportNo.13partIIITable6.2.
ZimmermannP.,DokaG.,HuberF.,LabhardtA.,MenardM.
(1996): koinventare von Entsorgungsprozessen, Grundlagen
zur Integration der Entsorgung in kobilanzen. ESU-Reihe,
1/96,Zrich:InstitutfrEnergietechnik,ETHZurich. BUWAL(2001):EnergieproduktionausAbfllen1990-2000,
Stand 27.12.2001. BUWAL, Berne, Switzerland.
Engineeringtoolbox.com.
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19Code o Good Practice or Product Greenhouse Gas Emissions and Reduction Claims
6. Disclaimer about uncertainty o results
The emissions gures provided in this report have been calculated in accordance with the requirements o the
PAS 2050 method, using the primary and secondary sources o data specied above. Based on the PAS 2050
method o assessment we believe that our assessment has identied 95% o the likely GHG emissions
associated with the ull lie cycle o the product(s) covered in this report. However, readers should be aware thateven primary sources o data are estimates and are subject to variation over time, and the gures given in this
report should be considered as our best estimates, based on reasonable cost o evaluation.
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20 The Carbon Trust
Appendix 2Development process and governance
5 The International Social and Environmental Accreditation and Labelling (ISEAL) Alliance is an association o leading voluntary international standard-setting and conormity assessment organisations that ocus on social and environmental issues. Members include the Forestry Stewardship Council,Fairtrade Labelling Organisation and Social Accountability International, amongst others. The ISEAL Code o Good Practice is the international reerenceor setting credible voluntary social and environmental standards. It is reerenced by a range o governmental and inter-governmental guidelines as themeasure o credibility or voluntary social and environmental standards. See www.isealalliance.org or more inormation.
6 Acting as independent advisor or the purpose o this Codes development.
The Code o Good Practice or Product GHG Emissions
and Reduction Claims (the Code) was developed by the
Carbon Trust and the Energy Savings Trust, with thesupport o Arup, OneWorldStandards and the Pacic
Institute, and with technical support rom E4tech.
The Carbon Trust is a member o the ISEAL5 Alliance,and ollowed the guidance o the ISEAL Code o Good
Practice or Setting Social and Environmental Standards
(the ISEAL Code) in the development o this Code.
In particular, the development process aimed to:
Ensure that there was broad participation in thedevelopment o the Code by the ull range o
interested parties.
Be ully transparent in relation to governance,procedures, participation, comments resolution
and decision-making.
Strive or consensus on the Code nal content amonga balance o the interested parties.
The development process was approved and overseen
throughout by a multi-stakeholder Reduction and
Communication Steering Group with representationrom Government, businesses, industry, NGO and
academia o (see table below).
The rst drat o the Code was released to the publicand to a specialist working group or consultation on
3 March 2008. Ater analysis o the comments and
discussion with the Reduction and Communication
Steering Group a second drat was released or publicconsultation on 20 May 2008. Ater a period o public
review and comment the drat was nalised and
approved by the Reduction and CommunicationSteering Group in September 2008, and by the
Carbon Trust Board o Directors in October 2008.
Full details o the development process and thecomments submitted are available rom the
Carbon Trust on request.
Name Afliation
Pro. Jim Skea (Chair) Research Director, UK Energy Research Centre
Terence Ilott Deputy Director Environment, Business and Consumer Division, UK Department or
the Environment, Food and Rural Aairs
Dr Paul Je eriss Carbon Trust Board member6
Pro. Roland Clit Distinguished Proessor o Environmental Technology, University o Surrey
Mark Kenber Policy Director, The Climate Group
Dr. Sally Uren Director o Business, Forum or the Future (represented by Dan Crossley and Tom Berry)
Pro. Jacquie Burgess Proessor o Environmental Risk, University o East Anglia
LucyYates Senior Policy Advocate, National Consumer Council
Nick Monger-Godrey Head o Corporate Social Responsibility, John Lewis Partnerships
Karen Galloway Marketing Manager or Seash Industry Authority
Adrian Arnold Head o Partner Marketing, Energy Saving Trust (EST)
Nigel Dickie Director, Corporate and Government Aairs, Heinz UK and Ireland
Stephen Reeson Energy Manager, Food and Drink Federation
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www.carbontrust.co.uk
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The Carbon Trust is unded by the Department or Environment, Food and Rural Aairs (Dera),the Department or Business, Enterprise and Regulatory Reorm, the Scottish Government, the WelshAssembly Government and Invest Northern Ireland.
Whilst reasonable steps have been taken to ensure that the inormation contained within this publicationis correct, the authors, the Carbon Trust, its agents, contractors and sub-contractors give no warrantyand make no representation as to its accuracy and accept no liability or any errors or omissions.Any trademarks, service marks or logos used in this publication, and copyright in it, are the propertyo the Carbon Trust. Nothing in this publication shall be cons trued as granting any licence or right to useor reproduce any o the trademarks, service marks, logos, copyright or any proprietary inormation inany way without the Carbon Trusts prior written permission. The Carbon Trust enorces inringementso its intellectual property rights to the ull extent permitted by law.
The Carbon Trust is a company limited by guarantee and registered in England and Wales under
Companynumber4190230withitsRegisteredOfceat:8thFloor,3ClementsInn,LondonWC2A2AZ.
Printed on paper containing a minimum o 75% recycled, de-inked post-consumer waste.
Published in the UK: October 2008.
Th C b T t 2008 All i ht d CTC745
The Carbon Trust was set up by Government in 2001 as a
private company.
Our mission is to accelerate the move to a low carbon economy
by working with organisations to reduce carbon emissions and
develop commercial low carbon technologies.
We do this through ve complementary business areas:
Insights explains the opportunities surrounding climate changeSolutions delivers carbon reduction solutionsInnovations develops low carbon technologiesEnterprises creates low carbon businessesInvestments nances clean energy businesses.
www.carbontrust.co.uk
0800 085 2005
ACT ON CO2 is the Governments initiative to helpindividuals understand and reduce their carbon ootprint.Visithttp://actonco2.direct.gov.ukformoreinformation.