GHG Accreditation System Training Program HKAS TARGET AUDIENCE: HKAS Officers and Potential Assessors/Experts Day 1 September 24, 2012 09:00 – 09:15 Registration 09:15– 09:30 Opening 09:30– 10:30 Introduction to Climate Change and Basic Concepts 10:30 – 10:45 Morning Break 10:45 – 12:15 ISO 14060’s Series 12:15 – 13:30 Lunch Break 13:30 – 15:15 ISO 14064 – PART 1 15:15 – 15:30 Afternoon Break 15:30 – 17:00 ISO 14064 – PART 2 Day 2 September 25, 2012 09:00 – 09:15 Recap of Day 1 09:15 – 10:30 ISO 14065 + IAF MD6 (Starting) 10:30 – 10:45 Morning Break 10:45 – 12:15 ISO 14065 + IAF MD6 (Impartiality) 12:15 – 13:30 Lunch Break 13:30 – 15:15 ISO 14065 + IAF MD6 + ISO 14066 (Competence) 15:15 – 15:30 Afternoon Break 15:00 – 17:00 ISO 14065 + IAF MD6 (Process)
Transcript
GHG Accreditation System Training Program HKAS
TARGET AUDIENCE: HKAS Officers and Potential
Assessors/Experts
Day 1 September 24, 2012
09:00 – 09:15 Registration
09:15– 09:30 Opening
09:30– 10:30 Introduction to Climate Change and Basic Concepts
10:30 – 10:45 Morning Break
10:45 – 12:15 ISO 14060’s Series
12:15 – 13:30 Lunch Break
13:30 – 15:15 ISO 14064 – PART 1
15:15 – 15:30 Afternoon Break
15:30 – 17:00 ISO 14064 – PART 2
Day 2 September 25, 2012
09:00 – 09:15 Recap of Day 1
09:15 – 10:30 ISO 14065 + IAF MD6 (Starting)
10:30 – 10:45 Morning Break
10:45 – 12:15 ISO 14065 + IAF MD6 (Impartiality)
12:15 – 13:30 Lunch Break
13:30 – 15:15 ISO 14065 + IAF MD6 + ISO 14066 (Competence)
15:15 – 15:30 Afternoon Break
15:00 – 17:00 ISO 14065 + IAF MD6 (Process)
GHG Accreditation System Training Program HKAS
TARGET AUDIENCE: HKAS Officers and Potential
Assessors/Experts
Day 3 September 26, 2012
09:00 – 10:30 ISO 14064 – PART 3
10:30 – 10:45 Morning Break
10:45 – 12:15 Case Studies (V/V activities)
12:15 – 13:30 Lunch Break
13:30 – 14:30 Case Studies (assessment skills and techniques, writing of non-conformity)
14:30 – 15:00 Closing Session
15:00 - 17:00 Exam
HKAS
Sept. 24-26, 2012
Verónica García Malo
Gas
Climate Change
Over a decade ago, (June 1992) most countries joined an international treaty -- the United Nations Framework Convention
on Climate Change (UNFCCC)
To begin to consider what can be done to:
reduce global warming
and
cope inevitable temperature increases
More recently (1997), a number of nations
approved an addition to the treaty: the Kyoto Protocol.
The Kyoto Protocol was negotiated at the city of Kyoto, Japan and came into force February 16th,
2005.
The Kyoto Protocol is a legally binding agreement under which industrialized countries
will reduce their collective emissions of greenhouse gases by 5.2% compared to the year 1990 (but note that, compared to the emissions levels that would be expected by 2012 without the Protocol, this target represents a 29% cut).
The Convention and the Protocol
The goal is to lower overall emissions from six greenhouse gases
carbon dioxide,
methane, nitrous oxide,
sulfur hexafluoride, HFCs,
and PFCs
Calculated as an average over the five-year period of 2008-12.
CO2 emissions by country
Kyoto Protocol
National Policies on Climate Change
Voluntary Markets
Require that countries limit or reduce their greenhouse gas emissions.
emission reductions took on economic value.
To help countries meet their emission targets, and to encourage the private sector and developing countries to contribute to emission reduction efforts, negotiators of
the Protocol included 3 market-based mechanisms
Emissions Trading Clean Development Mechanism
Joint Implementation
Expert groups
AWG LCA
GEF IPCC UN
LEG
CGE
AWG KP
SBSTA
Bureau
SECT
SBI
COP CMP
Constituted bodies
CDM EB
JISC
Compliance Committee
Adaptation Fund Board
4591 registered projects in 71 countries 1 billion CERs issued to date
A MECHANISM WITH GLOBAL REACH >2.7 billion certified emission reductions expected to the end
of 2012
Status: 11 September 2012
Three main elements
Low Emission Development Strategy (LEDS)
National Inventory of GHG Emissions
National Appropriate Mitigation Actions (NAMAs)
Measured Reported Verified
According to principles and guidance from UNFCCC.
ETS CETM
Reduction in energy intensity of at least 25% by 2030 (with 2005 as the base year)
electricity generation, major source of GHG emissions accounting for over 60% of the total local emissions. (Buildings 89%)
transport sector is the second largest GHG emission source (16%),
waste (12%).
Reducing electricity consumption for building operations bring down GHG emissions. Co-benefits of reducing
operational costs and improving the local and regional air quality.
Measurement, Reporting and Verification of GHG mitigation
(COP13)
The Bali Action Plan introduced language on “measurable, reportable and verifiable”
greenhouse gas (GHG) mitigation actions and commitments
greenhouse gas GHG
gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits radiation at
specific wavelengths within the spectrum of infrared radiation emitted by the Earth's surface, the
atmosphere, and clouds
GHGs include carbon dioxide (CO2),
methane (CH4), nitrous oxide (N2O),
hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and
sulfur hexafluoride (SF6).
greenhouse gas source physical unit or process that releases a GHG into the atmosphere greenhouse gas sink physical unit or process that removes a GHG from the atmosphere
Mitigation
The UN defines mitigation in the context of climate change, as a human intervention to reduce the sources or enhance the sinks of
greenhouse gases
Validation & Verification in Climate Change
Validation.- evaluation of a project plan done at the beginning of a project; establish the framework within which the
emission reductions will take place (PDD)
Verification.- confirmation and reporting of an inventory and an independent review of emissions of GHG that occurred as a
result of project
Verification Validation Verification
verification systematic, independent and documented process for the evaluation of a greenhouse gas assertion against agreed verification criteria
validation systematic, independent and documented process for the evaluation of a greenhouse gas assertion in a GHG project plan against agreed validation criteria
greenhouse gas emission total mass of a GHG released to the atmosphere over a specified period of time greenhouse gas removal total mass of a GHG removed from the atmosphere over a specified period of time
greenhouse gas emission reduction calculated decrease of GHG emissions between a baseline scenario and the project greenhouse gas removal enhancement calculated increase in GHG removals between a baseline scenario and the project
greenhouse gas emission or removal factor factor relating activity data to GHG emissions or removals NOTE A greenhouse gas emission or removal factor could include an oxidation component.
baseline scenario hypothetical reference case that best represents the conditions most likely to occur in the absence of a proposed greenhouse gas project NOTE The baseline scenario concurs with the GHG project timeline.
The Environmental Management Technical Committee of the International Standardization
Organization Scope: “Standardization in the field of environmental management tools and systems” Philosophy: Improving management practices is the best way to improve the environmental performance of organizations and their products. Participants:74 countries, 33 countries O status
“Umbrella" committee under which the ISO 14000 series of environmental management standards are being developed.
Producing standards and guidance documents in the following areas:
SC 1 Environmental Management Systems (EMS) SC 2 Environmental Auditing & Related Investigations (EA&RI) SC 3 Environmental Labeling (EL) SC 4 Environmental Performance Evaluation (EPE) SC 5 Life Cycle Assessment (LCA) SC 7 Greenhouse Gas Management and Related Activities TCG Terms and Definitions (T&D)
TC 207/SC 7 - Greenhouse gas management and related activities ISO 14064-1:2006 Specification with guidance at the organization level for quantification and reporting of GHG emissions and removals ISO 14064-2:2006 Specification with guidance at the project level for quantification, monitoring and reporting of GHG emission reductions or removal enhancements ISO 14064-3:2006 Specification with guidance for the validation and verification of GHG assertions ISO 14065:2007 Requirements for GHG validation and verification bodies for use in accreditation or other forms of recognition ISO 14066:2011 Competence requirements for GHG validation teams and verification teams
factor direct GHG emission energy indirect GHG emission other indirect GHG
GHG activity data GHG assertion GHG information system GHG inventory GHG project GHG project proponent GHG programme GHG report affected GHG source, sink or
reservoir controlled GHG source, sink or
reservoir baseline scenario
global warming potential carbon dioxide equivalent base year baseline scenario facility organization responsible party intended user client stakeholder directed action
level of assurance materiality material discrepancy monitoring validation validation criteria verification criteria validation statement verification statement validator verification verifier uncertainty
Independence Ethical conduct Fair presentation Due professional care
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
Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions
and removals
1 Scope 2 Terms and definitions 3 Principles 4 GHG inventory design and development 5 GHG inventory components 6 GHG inventory quality management 7 Reporting of GHG 8 Organization's role in verification activities Annex A (informative) Consolidating facility-level data to the organization level Annex B (informative) Examples of other indirect greenhouse gas emissions Annex C (informative) Greenhouse gas global warming potentials Bibliography
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.
Facility 1
GHG sink 1.1
GHG source
1.1
GHG sink 1.n
GHG source
1.n
Facility x
GHG sink x.1
GHG source
x.1
GHG sink x.n
GHG source
x.n
Organization GHG emissions and removals
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 organizational and operational boundaries together constitute a company’s inventory boundary. 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.
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
Sept. 24-26, 2012
Verónica García Malo
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.
greenhouse 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 greenhouse gas project proponent individual or organization that has overall control and responsibility for a greenhouse gas project
greenhouse gas programme voluntary or mandatory international, national or sub-national system or scheme that registers, accounts or manages GHG emissions, removal, greenhouse gas emission reductions or greenhouse gas removal enhancements outside the organization or greenhouse gas project
greenhouse gas report 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 greenhouse gas assertion
level of assurance degree of assurance the intended user requires in a validation or verification 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.
monitoring continuous or periodic assessment of GHG emissions and removals or other GHG-related data
validation systematic, independent and documented process for the evaluation of a greenhouse gas assertion in a GHG project plan against agreed validation criteria
validator competent and independent person or persons with responsibility for performing and reporting on the results of a validation
verification systematic, independent and documented process for the evaluation of a greenhouse gas assertion against agreed verification criteria
verifier 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.
Relevance
Completeness
Consistency
Accuracy
Transparency
Conservativeness
PLAN IMPLEMENT
PROJECT
Identify
Design & Evaluate
Fesasibility
Consult stakeholders
Assess GHG programme eligibility
requirements
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
Issuance of Certified Emission Reductions (CERs)
Monitoring report (MR) & Request for issuance
Verified/certified MR & Request for issuance
Project design
National approval
Validation
Registration
Verification / certification
Monitoring
Project participant
Designated national authority (DNA)
Designated operational entity (DOE)
DOE CDM EB
Project participant
Project design document (PDD)
Validated PDD & Request for registration
CDM Executive Board (CDM EB)
Step Who’s responsible
Issuance of Certified Emission Reductions (CERs)
Monitoring report (MR) & Request for issuance
Verified/certified MR & Request for issuance
Project design
National approval
Validation
Registration
Verification / certification
Monitoring
Project participant
Designated national authority (DNA)
Designated operational entity (DOE)
DOE CDM EB
Project participant
Project design document (PDD)
Validated PDD & Request for registration
CDM Executive Board (CDM EB)
Step Who’s responsible
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
Sept. 24-26, 2012
Verónica García Malo
Specification with guidance for the validation and verification of greenhouse
gas assertions
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.
factor direct GHG emission energy indirect GHG emission other indirect GHG
GHG activity data GHG assertion GHG information system GHG inventory GHG project GHG project proponent GHG programme GHG report affected GHG source, sink or
reservoir controlled GHG source, sink or
reservoir baseline scenario
global warming potential carbon dioxide equivalent base year baseline scenario facility organization responsible party intended user client stakeholder directed action
level of assurance materiality material discrepancy monitoring validation validation criteria verification criteria validation statement verification statement validator verification verifier uncertainty
ISO 14064 Part 3
Independence Ethical conduct Fair presentation Due professional care
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.
Level of assurance shall be agreed with the client at the beginning of the validation or verification process.
The validator and client shall agree on the validation objectives at the beginning of the validation process.
In the validation of GHG projects, validation objectives 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 verification objectives at the beginning of the verification process.
The validator or verifier and client shall agree on the criteria 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.
The validator or verifier shall establish the materiality required by the intended users, considering validation or verification objectives, level of assurance, criteria and scope.
a) pre-engagement; b) approach;
c) validation or
verification;
d) validation or verification
statement
The validation or verification process shall include the following validation or verification process phases
FROM ISO 14065
Definition of: Level of assurance
Objectives Criteria Scope
Materiality Assessment of the GHG
information controls Define Approach: verification plan Sampling plan
Evaluation and verification opinion with regard to the GHG
report
Assessment of the GHG data and information
Assessment with regard to the verification criteria
Issue verification statement
V E R I F y
Select the verification team Communicate with the client and responsible
party Develop verification plan – ISO 14064:3
including sampling plan
Pre-engagement
Define approach
First step of validation or verification plan development is strategic review of the GHG
information covering: 1. Nature, scale and complexity of the verification
activity to be undertaken
2. Confidence in GHG data and information supplied
3. Completeness of information and assertion supplied The v/v can not proceed unless the information
supplied is sufficient to enable an effective review The purpose of the review is to assess risks for further
verification activity
4. Eligibility of the responsible party
Pre-engagement
Define approach
While doing this review of data and information the v/v shall assess sources and magnitude of :
potential errors
potential omissions
potential misrepresentation
Define approach
The categories of potential errors, omissions and misrepresentations assessed shall be the following:
a) The inherent risk of a material discrepancy occurring. b) The risk that the controls of the organization or GHG project will not prevent or detect a material discrepancy c)The risk that the v/v will not detect any material discrepancy that has not been corrected by the controls of the organization or GHG project.
Define approach
incompleteness: exclusion of significant sources, incorrectly defined boundaries, leakage effects;
inaccuracy: double counting, significant manual transfer of key data, inappropriate use of emission factors, meter drift;
inconsistency: not documenting methodological changes in calculating GHG emissions or removals from those used in previous years
data management and control weaknesses: insufficient checking of manual transfers of data from the point of origin and between calculation spreadsheets, no internal audit or review process,
inconsistent monitoring, no calibration and maintenance of key process parameters/measurements.
Baseline: uncertainties associated with the assumptions used in the baseline scenarios when projecting a set of circumstances that are possibly not likely to occur (e.g. baseline technology/fuel, performance of baseline technology etc.)
Data: Technical uncertainties associated with the determination and the measurement of the parameters necessary to estimate the GHG emission reductions or removal enhancements (e.g. output, efficiency of plant/networks, emission factor utilization factor etc.)
Baseline has highest inherent risk through use of assumptions – can never be removed
Should be balance by using conservative assumptions (to be verified)
From the strategic assessment the v/v will develop the validation or verification plan. The plan shall address:
a) level of assurance; b) validation or verification objectives; c) validation or verification criteria; d) validation or verification scope; e) materiality; f) validation or verification activities and schedules.
Shall also contain the sampling plan: amount and type of evidence (qualitative and quantitative) necessary to achieve the agreed level of assurance; methodologies for determining representative samples; risks of potential errors, omissions or misrepresentations
The plan shall be communicated to the client and responsible party The plan shall be updated as the validation or verification progresses.
Define approach
Definition of: Level of assurance
Objectives Criteria Scope
Materiality Assessment of the GHG
information controls Define Approach: verification plan Sampling plan
Evaluation and validation/verification opinion with regard to the GHG report
Assessment of the GHG data and information
Assessment with regard to the validation/verification criteria
Issue verification statement
V E R I F y
The v/v should assess the GHG information system and its controls looking for sources of potential errors, omissions or misrepresentations
The results of the assessment of the GHG information system and controls shall be used to amend the sampling plan is necessary e.g. where control weaknesses are identified further sampling will be required to determine the effect
v/v should use standard auditing systems techniques of observation, interview, inquiry, testing etc.
v/v should assess controls for: Identification of monitoring and reporting requirements Determination of boundaries, base year and baseline
scenario Selection of GHG types, sources and sinks Identification of measurement technologies & sources of
data GHG quantification methodology (why and how) Application of processes and tools for collection, processing
and reporting of GHG information Management of change Document control
v/v should assess GHG data & information for: Completeness, consistency, accuracy, transparency, relevance
(principles) Including origins of the raw data – need raw data for this GHG quantification methodologies appropriateness of selected baseline scenarios and GHG
baseline quantification methodologies (conservativeness) crosschecking of the GHG information through other
quantification methodologies uncertainties in the GHG information arising from different
data sources or GHG quantification methodologies accuracy and uncertainty of GHG information where
materiality is defined. Maintenance and calibration programme
The v/v shall evaluate whether the evidence collected in the assessments of
controls the GHG data and information...
is sufficient and supports the GHG report (assertion)
v/v shall consider specific GHG programme criteria including materiality in evaluating the collected evidence
v/v shall conclude whether or not the GHG assertion is without material discrepancy
Also v/v shall conclude whether the validation or verification activities provide the required level of assurance
Validation and verification activities typically focus on gathering three types of evidence by following steps
outlined in the verification plan. a) Physical evidence - something that can be seen or
touched e.g. fuel meters or calibration equipment. b) Documentary evidence - written on paper or recorded
electronically and includes operating and control procedures, log books, inspection sheets, calibration records, invoices and analytical results.
c) Testimonial evidence - from interviews whether in person or telephone with technical, operating, administrative or managerial personnel, other stakeholders and external experts
In many cases, the quantification of GHGs can be done in more than one way or there can be other sources of raw data. ‘crosscheck' GHG quantifications provide greater assurance that the reported information is within the expected range. Types of crosschecks include — internal checks within a process, — internal checks within an organization, — checks within a sector, and — checks against international information.
The v/v should assess whether the organization or GHG project proponent: a) is eligible to participate in the GHG programme, b) will or has used GHG estimation, quantification, monitoring and reporting approaches and methodologies approved by, GHG programme, c) will or has met the GHG performance requirements or targets specified by, or agreed with, the GHG programme administrators or required by the standard, d) will or has reported GHG information that is complete, consistent, accurate and transparent, e) has an adequate understanding of the principles and requirements of the standard or GHG programme and is competent to conform to them, f) has specified a level of assurance through the client that is consistent with the principles and requirements of the standard or GHG programme, and g) has justified and documented any significant changes to organizational boundaries or the GHG project and its baseline scenario
The v/v team should assess the GHG assertion by comparing the organization's or GHG project's GHG-related performance against a range of performance criteria, including the following: a) the agreed validation or verification objectives, scope and criteria; b) the performance of the responsible party against any principles or requirements of a standard or GHG programme; c) the level of proof provided by objective evidence gathered during the validation or verification that reflects actual performance and is supported by complete, consistent, accurate and transparent GHG information. Based on the results of this assessment, the validator or verifier
should prepare the validation and verification statement.
The v/v shall issue a validation or verification statement to the responsible party upon completion of the validation or verification. The validation or verification statement shall: a) be addressed to the intended user of the GHG assertion, b) describe the level of assurance of the validation or verification statement, c) describe the objectives, scope and criteria of the validation or verification, d) describe whether the data and information supporting the GHG assertion were hypothetical, projected and/or historical in nature, e) be accompanied by the responsible party's GHG assertion, and f) shall include the validator's or verifier's conclusion on the GHG assertion, including any qualifications or limitations.
The v/v shall maintain records, as necessary, to demonstrate conformity to the requirements of this part of ISO 14064. Records pertaining to the validation or verification shall be retained or destroyed on agreement between the participating parties and in accordance with the validation or verification plan and any applicable GHG programme and contractual requirements.
The v/v shall obtain sufficient evidence and identify relevant information up to the date of the validation or verification statement.
If facts that could materially affect the
validation or verification statement are discovered after this date, the validator or verifier shall consider appropriate action.
HKAS
Sept. 24-26, 2012
Verónica García Malo
Requirements for greenhouse gas validation and
verification bodies for use in accreditation or other forms of recognition
IAF Mandatory Document for the Application of ISO 14065:2007
IAF MD 6:2009
The overall aim of GHG validation or verification activities is to give confidence
to all parties that rely upon a GHG assertion.
Organization (PP) conformity with
requirements of the relevant standard or
GHG programme.
objective assessment and providing a validation or verification statement concerning the responsible party's GHG assertion based on evidence.
The validation or verification body (V/VB)
Accreditation Body Ensure
competence and liability
Scope
Normative references
Terms and definitions
Principles
Competencies
Communications and Records
Validation or verification process
Appeals
Complaints
Special Validation and Verification
Management System
Applicable for the following validation or verification criteria: • ISO 14064-1 or ISO 14064-2; or • Regulated GHG programmes.- publicly available
and developed using a formal stakeholder engagement process; or
• Publicly available GHG programmes.- international or regional and developed using a formal stakeholder engagement process; or
• Non public industry or sector protocols;
Terms related to GHG
Terms related to people and organization
Terms related to validation and verification
Terms related to recognition and assurance
GHG
GHG assertion
GHG consultancy services
GHG information system
GHG project
GHG programme
Client
Intended User
Organization
Personnel
Responsible Party
Technical Expert
Top Management
Validation
Validation or verification body
Validation statement
Verification statement
Validation or verification team
Verification
Verifier
Accreditation Accreditation body
Appeal Complaint
Conflict of interest Level of assurance
Materiality Materiality discrepancy
Competence
GHG assertion
GHG programme
*Grouped project
Impartiality
Material discrepancy
Strategic analysis
Assessment of risks
Professional judgment
Not requirements, support for better understanding of requirements
Impartiality.- Decisions based on objective evidence without influence of other interest or parties Competence.- Necessary skills, experience, supporting infrastructure & capacity to be effective
Factual approach to decision making.- V/V is based on evidence collected through an objective validation or verification of the responsible party's GHG assertion. Openness.- Timely information about the status of the validation or verification is accessible or disclosed appropriately to intended users, the client or responsible party. Confidentiality.- Confidential information obtained or created during validation or verification activities is safeguarded and not inappropriately disclosed
Requirements
The V/VB shall:
Have a description of its legal status
Be legally responsible for all its v/v activities
Have legally enforceable agreement with clients
Retain authority and responsibility
Demonstrate that it has evaluated financial risks associated with its activities and has arrangements (e.g. insurance, reserves) sufficient to cover liabilities arising from the activities and areas in which it operates.
The V/VB shall identify top management with authority and responsibility for:
a) development of operational policies,
b) supervision of the implementation of policies and procedures,
c) supervision of finances,
d) the adequacy of validation or verification activities,
e) the resolution of appeals and complaints,
f) validation or verification statements,
g) delegation of authority to committees or individuals to undertake, as required, defined activities on its behalf,
h) contractual arrangements, and
i) providing adequate, competent resources for validation or verification activities.
It is relevant to ensure that projects do reduce emissions to the environment. In order to achieve this objective an V/VB shall work in a credible, independent, non-discriminatory and transparent manner. Therefore, the ISO 14065 includes a section for impartiality with the objective to ensure that an V/VB carrying out validation and/or verification activities is integral, impartial and independent while making decisions.
Impartiality
Commitment to impartiality
Avoidance of conflict of interest
Mechanism for oversight impartiality
The V/VB shall:
Have Top Management Commitment
Have a Publicly Available Statement
Have formal rules and conditions to ensure that each member of the team act
impartial Document how it manages potential conflict
of interest
The V/VB shall not: use personnel with CoI validate and verify validate or verify if consulting validate or verify where relationship is a risk
to impartiality Outsource the review and issuance of v/v
statement Offer products or services with risk State or imply better conditions if specified
consultancy is used
The V/VB shall ensure through a mechanism independent of
operations that impartiality is being achieved.
NOTE An independent mechanism could involve — an independent committee,
— a GHG programme that includes an impartiality monitoring function, or
— non-executive directors.
Risk to Impartiality might include: Source of revenue, self-interest, self-review, familiarity, intimidation. V/VB should have in place safeguards that mitigate or eliminate to impartiality; may include prohibitions, restrictions, disclosures, policies, procedures, etc. These should be regularly reviewed to ensure their continuing applicability.
Examples of general safeguards
a) maintaining a professional environment and culture that supports behaviour of all personnel;
b) policies, procedures and practices directly related to maintaining validator or verifier impartiality;
c) other policies, procedures and practices, such as those concerning the rotation of staff, internal auditing, and requirements for internal consultation on technical issues;
d) personnel hiring, training, promotion, retention and reward policies, procedures and practices that emphasize the importance of impartiality, the potential risks posed by various circumstances that may face, and the need for validators and verifiers to evaluate their impartiality with respect to a specific client after considering the safeguards in place to mitigate or eliminate those risks.
Another way of describing safeguards is by Nature a) safeguards that are preventive: for example, an induction
programme for newly hired staff that emphasizes the importance of impartiality;
b) safeguards that relate to risks arising in specific circumstances: for example, prohibitions against certain employment relationships between validators' or verifiers' family members and the validation or verification body's clients;
c) safeguards whose effects are to deter violations of other safeguards by punishing violators: for example, a zero-tolerance policy enabling accreditation bodies to immediately suspend or withdraw accreditation.
A further way of describing safeguards is by the extent to which they restrict activities or relationships that are considered risks to impartiality. Examples include: a) absolute prohibition: prohibiting verification of GHG
projects that have been validated by them; b) permitting the activity or relationship but restricting its
extent or form: restricting personnel from participating in a validation or verification if they have participated in preparing a GHG assertion;
c) permitting the activity or relationship but requiring other policies or procedures that eliminate or mitigate the risk: for example, specific types of training to a client;
d) permitting the activity or relationship but requiring the validators and verifiers to disclose information about it.
Considerations for the management of Impartiality In assessing the impartiality of its personnel, the validation or verification body might consider : a) pressures and other factors that might result in, biased
validation or verification decisions; that is, risks to validator or verifier impartiality;
b) safeguards that may reduce or eliminate the effects of those pressures and other factors;
c) the significance of those pressures and other factors and the effectiveness of the safeguards;
d) the likelihood that pressures and other factors, after considering the effectiveness of safeguards, will reach a level where they compromise, or may reasonably be expected to compromise, a validator's or verifier's ability to make unbiased validation or verification decisions.
ANNEX B Assessing and determining acceptability of impartiality risk
Validator or verifier impartiality — Organizational and structural issues Impartiality needs to be further protected by placing an organizational structure that will guarantee that the safeguards required are implemented. The organizational structure could be such that the validation or verification body can demonstrate its impartiality. The structure and organization chosen to demonstrate impartiality should be transparent and should support the development and application of the appropriate processes. These processes might include: a) understanding the needs and expectations of customers and other stakeholders; b) establishing the policy and objectives of the validation or verification body; c) determining the processes and responsibilities necessary to demonstrate impartiality; d) determining and providing the infrastructure and resources necessary to demonstrate impartiality; e) establishing and applying methods to determine the efficiency and effectiveness of each process; f) identifying potential conflict of interest at the level of both the validation or verification body and individuals, and the means of identifying and dealing with any such conflicts of interest; g) establishing and applying a process for continual improvement of the above processes.
Competence of Persons Effective validation/verification Knowledge and skills acquired through a combination of educational background, work experience and training.
Competence
Technical knowledge
Auditing datas and
information techniques
Knowledge about the program
The V/VB shall establish and maintain a documented procedure a) to determine required competencies b) to demonstrate that management and support personnel have appropriate competencies, c) to demonstrate that validators, verifiers and technical experts have appropriate competencies, and d) to have access to relevant internal or external expertise
The V/VB shall: a) employ personnel having sufficient competence b) employ, or have access to, a sufficient number of validation or verification team leaders, validators or verifiers and TE c) use validators, verifiers and TE only where they have demonstrated competence, d) make clear to appropriate personnel relevant duties, responsibilities and authorities, e) have defined processes for selecting, training, authorizing and monitoring validators or verifiers and for selecting TE, f) ensure that validators and verifiers and, where required, TE have access to up-to-date information on, and have demonstrated knowledge of, GHG validation or verification processes, requirements, methodologies, activities, other relevant GHG programme provisions and applicable legal requirements,
The V/VB shall: g) ensure that the group or individual who prepares and writes the validation or verification statement has the competence to evaluate validation or verification processes and related findings and recommendations of the team, h) periodically monitor the performance of all persons involved in the validation or verification, taking into account their level of activity and the risk associated with their activities, and i) identify training needs and provide, as necessary, training on GHG validation or verification processes, requirements, methodologies, activities and other relevant GHG programme requirements.
The V/VB shall establish competent validation or verification teams and shall provide appropriate management and support services The validation or verification team shall have detailed knowledge of the applicable GHG programme The validation or verification team shall have sufficient technical expertise to assess the GHG project's or organization's a) specific GHG activity and technology, b) identification and selection of GHG sources, sinks or
reservoirs, c) quantification, monitoring and reporting, and d) situations that may affect the materiality of the GHG
assertion, including typical and atypical operating conditions.
The validation or verification team shall have data and information auditing expertise to assess the
GHG assertion of the GHG project or organization, including the ability to:
a) assess the GHG information system, b) design a sampling plan based on level of assurance, c) analyse risks associated with the use of data and data systems, d) to identify failures in data and data systems, and e) to assess the impact of the various streams of data on the materiality of the GHG assertion.
FOR VALIDATION: The team shall have expertise to assess processes, procedures and methodologies used
a) to select, justify and quantify the baseline scenario, b) to determine the conservativeness of the baseline scenario, c) to define the baseline scenario and GHG project boundaries, d) to demonstrate equivalence between the type and level of activities, goods or services of the baseline scenario and the GHG project, e) to demonstrate that GHG project activities are additional to baseline scenario activities, and f) to demonstrate conformity, if appropriate, with GHG programme requirements such as leakage and permanence.
FOR VERIFICATION: The team shall have expertise to assess processes, procedures or methodologies used
a) to evaluate consistency between the validated GHG project plan and the GHG project implementation, and b) to confirm the ongoing appropriateness of the validated GHG project plan, including its baseline scenario and underlying assumptions.
The validation or verification team leader shall have
a) sufficient knowledge and expertise of the competencies detailed and to manage the validation or verification team in order to meet the validation or verification objectives,
b) the demonstrated ability to perform validation or verification, and
c) the demonstrated ability to manage audit teams
The V/VB shall: have procedures or policies that demonstrate that
it takes full responsibility for validation or verification activities performed by contracted validators or verifiers.
require contracted validators or verifiers to sign a written agreement to commit to comply with applicable policies and procedures. The agreement shall address confidentiality and independence from commercial and other interests, and shall require notification of any existing or prior relationship to the client, responsible party or both.
Personnel records The V/VB shall maintain up-to-date records of competencies, including relevant education, training, experience, performance monitoring, affiliations and professional status, of each person involved in the validation or verification process.
Outsourcing In the absence of prohibitions on outsourcing, the V/VB may outsource but: a) shall retain full responsibility for the validation or verification, b) shall require the outsourced body to provide independent evidence that demonstrates conformity with this ISO 14065 and 14064-3, c) shall obtain consent from the client and responsible party to use the outsourced body, and d) shall have a properly documented agreement.
Information provided to a client or responsible party Communication of responsibilities to a client or responsible party Confidentiality Publicly accessible information Records
Information provided to a client or responsible party description of the validation or verification process; changes to the validation or verification requirements; a schedule of validation or verification activities and
tasks; relevant information on validation or verification team
members; information about fees; its policy governing any statement that the client is
authorized to use making reference to its validation or verification;
information on procedures for handling complaints and appeals.
Communication of responsibilities to a client or responsible party
The V/VB shall inform the prospective client or responsible party of its responsibility to:
a) comply with validation or verification requirements, b) make all necessary arrangements for the conduct of
the validation or verification, including provisions for examining documentation and access to all relevant processes, areas, records and personnel, and
c) make provisions, where applicable, to accommodate observers.
Confidentiality The V/VB shall have a policy, mechanisms, equipment
and facilities to safeguard the confidentiality of information obtained or created during the validation or
verification. The V/VB, its personnel and outsourced bodies shall
treat as confidential information obtained or created.
The V/VB shall not disclose information that is not public to a third party without the express consent of that client or responsible party and shall inform them before placing any information in the public domain where required by disclosure provisions of a relevant GHG programme.
Publicly accessible information
The V/VB shall maintain and, upon request, provide clear, traceable and accurate
information about its activities and the sectors in which it operates.
Records The V/VB shall maintain and manage records of its validation or verification activities including a) application information and validation or verification scopes, b) justification for how validation or verification time is determined, c) confirmation of the completion of validation or verification activities, including findings and information on material or non-material discrepancies, d) validation or verification statements, and e) records of complaints and appeals
a) pre-engagement; b) approach;
c) validation or
verification;
d) validation or verification
statement
The validation or verification process shall include the following validation or verification process phases
Definition of: Level of assurance
Objectives Criteria Scope
Materiality Assessment of the GHG
information controls Define Approach: verification plan Sampling plan
Evaluation and verification opinion with regard to the GHG
report
Assessment of the GHG data and information
Assessment with regard to the verification criteria
Issue verification statement
V E R I F y
Analyse risks to impartiality Determination of competence requirements Formulate legal agreement Appoint verification team leader
Pre-engagement
Select the verification team Communicate with the client and responsible
party Develop verification plan – ISO 14064:3
including sampling plan
Pre-engagement
Define approach
assess the GHG assertion in conformity with the requirements, taking account of the information review, validation or verification plan and data sampling plan decided
evaluate whether the validation or verification evidence collected supports the GHG assertion.
Pre-engagement
Define approach
Undertake validation or verification
ensure that personnel is competent and different from the validation or verification team
confirm that all validation or verification activities have been completed, and
conclude whether or not the GHG assertion is free from material discrepancy, and whether the verification or validation activities provide the level of assurance agreed to at the beginning of the validation or verification,
issue a validation or verification statement based on the conclusion of validation or verification findings.
Pre-engagement
Define approach
Undertake validation or verification
Review and issuance of
v/v statement
Pre-engagement
Define approach
Undertake validation or verification
Review and issuance of
v/v statement
RECORDS
If facts that could materially affect the validation or verification statement are discovered by the
client, V/VB should consider: if the facts have been adequately disclosed in the
GHG assertion if the validation or verification statement
requires revision; discussing the matter with the client, responsible
party or GHG programme (as appropriate)
If revised statement is needed then it should specifically addresses the reason for the revision
The V/VB shall: Document a process to manage, evaluate, take necessary
corrective action and make decisions on appeals Make publicly available a description of the appeals-handling
process upon request Ensure that the persons engaged in appeals-handling
processes are different from those who carried out the validation or verification
Advise the appellant of receipt of the appeal, the appeals-handling process, the persons engaged in the process, and shall provide reports and formal notice of the outcome
Ensure that decisions on appeals do not result in any discriminatory actions against the appellant.
The V/VB shall: Document a process to manage, evaluate, take necessary
corrective action and make decisions on complaints Make publicly available a description of the complaints-
handling process upon request Be responsible for all decisions at all levels of the proccess Safeguard the confidentiality of the complainant and subject
of the complaint Confirm responsibility Use persons different from those related to the complaint in
the complaint-handling process Advise the complainant of receipt of the complaint, the
complaint-handling process, the persons engaged in the process, and shall provide reports and, wherever possible, formal notice of the outcome
In cases where it is necessary for V/VB to conduct, at short notice, a validation or verification of a previously validated or verified GHG assertion in response to complaints or facts discovered after the validation or verification statement, the V/VB: a) shall notify, in advance, the client, the responsible
party or both, of the conditions under which the special validation or verification is to be conducted, and
b) shall use additional care in assigning validation or verification team members if there is a lack of opportunity for the responsible party to object.
The validation or verification body shall establish, implement and maintain a documented
management system that is capable of supporting and demonstrating the consistent achievement of the requirements of ISO 14065 and also includes
the following elements: management system policy control of documents control of records internal audits corrective actions preventive actions management review
