Ghg Inventory Guide CD Version

8/7/2019 Ghg Inventory Guide CD Version

1/112Confederation of Indian Industry

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5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2

Corporate GHG

Inventory Program Guide

Corporate GHG

Inventory Program Guide

( Version 1 )

October, 2008


2/1122 Corporate GHG Inventory Program Guide

The Confederation of Indian Industry (CII) Sohrabji Godrej Green Business Centre (CIIGodrej

GBC) acknowledges the rich contributions made by the partner organisations the US

Environmental Protection Agency (USEPA) and the World Resources Institute (WRI) toward

designing and developing the Corporate GHG Inventory Programme and this Programme

Guide.

CII-Godrej GBC has initiated two projects Voluntary Programme to Promote Ecologically

Sustainable Business Growth for Indian Industry and Foster GHG Emission Reduction

Technologies in Indian Cement Industry to support the goals of the Asia-Pacific Partnership

on Clean Development and Climate. This publication is made possible through support from

this project.

AcknowledgementAcknowledgement



Chapter 1 Introduction

Chapter 2 Programme Principles and Requirements

Chapter 3 Greenhouse Gases for Accounting and Reporting

Chapter 4 Geographical and Organisational Boundaries

Chapter 5 Operational Boundaries

Chapter 6 Calculating GHG Emissions

Chapter 7 GHG Intensity Reduction Goals

Chapter 8 Reporting GHG Emissions

Glossary

Appendix 1 CII Code for Ecologically Sustainable Business Growth

Appendix 2 Selected GHG Programmes Based on or Informed by the GHG Protocol

Appendix 3 GHG Accounting Decisions in Selected GHG Programmes

Appendix 4 Gas Atmospheric Lifetime and Global Warming Potential

Appendix 5 Overview of Direct and Indirect GHG emission Sources for Various Industrial Sectors

Appendix 6 Emission Factors for Indian Regional Grids

Appendix 7 Direct Emissions from Sector-specific Sources (Cement, Iron and Steel

Production (CO2 Emissions), Pulp and Paper Production (CO2 Emissions),

Refrigeration and A/C equipment Manufacturing (HFC and PFC Emissions),

Aluminum Production (CO2 and PFC Emissions)

References

About CII

About CII- Godrej GBC

About Asia-Pacific Partnership (APP)

About World Resources Institute (WRI)About USEPA Climate Leaders Programme

Table of ContentsTable of Contents



APP Asia-Pacific Partnership on Clean Development and Climate

CCAR California Climate Action Registry

CCX Chicago Climate Exchange

CDM Clean Development Mechanism

CER Certified Emission Reduction

CH4

Methane

CII Confederation of Indian Industry

CII-GBC Confederation of Indian Industry-Sohrabji Godrej Green Business Centre

CHP Combined Heat & Power

CO2

Carbon Dioxide

CO2-eq

Carbon Dioxide Equivalent

EU ETS European Union Emissions Trading Scheme

GHG Greenhouse Gas

GOI Government of India

GWP Global Warming Potential

HFCs Hydrofluorocarbons

IPCC Intergovernmental Panel on Climate Change

ISO International Organization for Standardization

JI Joint Implementation

kWh kilo-Watt hour

MSG Mission on Sustainable Growth

NRGF Nelsons Refinery Grading Factor

N2O Nitrous Oxide

NGO Non-Governmental Organisation

PFCs Perfluorocarbons

SF6

Sulphur Hexafluoride

T&D Transmission and Distribution

UNFCCC United Nations Framework Convention on Climate Change

USEPA US Environmental Protection Agency

WBCSD World Business Council for Sustainable Development

WRI World Resources Institute

Abbreviations and AcronymsAbbreviations and Acronyms



1.1 Mission on Sustainable Growth

A renewed focus on sustainable growth and development is imperative as India strives to maintain its high

GDP growth rate in its pursuit of achieving an industrialised country status by the year 2020. Increased

consumption of natural resources such as coal, oil, and water accompanies a high growth rate. A movement

towards optimal and efficient use of resources is gaining importance as the country grapples with issues of

sustainability, prosperity, and energy security. In this context, the Confederation of Indian Industry (CII)

has outlined a new forward-looking initiative for the industry called the Mission on Sustainable Growth

(MSG) torealise the objective of sustainable growth. The core purpose of the mission is To promote and

champion conservation of natural resources in Indian Industry without compromising on high and

accelerated growth.

As a first step in the direction of fulfilling this mission, a CII Code for Ecologically Sustainable Business

Growth has been developed, which aims to involve the top management of companies to seek voluntary

commitments to reduce resource consumption and emissions intensity (emissions per unit of production).

(See Appendix 1 for a copy of the CII Code for Ecologically Sustainable Business Growth). The CII Codefocuses on ten natural commandments, which include energy intensity reduction, decrease in water

consumption, greenhouse gas (GHG) emissions intensity reduction, reduction in waste generation,

utilisation of renewable energy, increased rainwater harvesting, green procurement, life cycle analysis,

clean technologies, product stewardship and reduction in consumption of other natural resources like

paper and wood. This document provides guidance on a programme launched to specifically address the

GHG emissions intensity-related commandment of the MSG.

1.2 Climate Change and Implications for India

Globally, the impact and effects of GHG emissions are understood more clearly than they ever were. The fact

that the 2007 Nobel Peace Prize was awarded to a person (Mr. Al Gore, Former Vice President of United

States of America) who has made significant contribution to create awareness about climate change and an

organisation (Intergovernmental Panel on Climate Change [IPCC]), which has worked unstinted towards

understanding and mitigating the impact of GHG emissions stand testimony to the criticality of the issue of

climate change.

Global carbon dioxide (CO2) concentration ranged from 180 to 300 parts per million (ppm) over past

400,000 years. It varied roughly between 270-290 ppm over the past 1000 years in the pre-industrial era

(before 1860) and was practically stable. Since the middle of the 19th century, CO2

concentration has been

increasing rapidly and has exceeded 370 ppm at present.

The impacts of growing GHG emissions such as higher average temperature, rising sea water level,submerging low-lying areas, and unpredictable changes in climatic conditions are being validated and

noticed day by day. India has been identified as one of the climate change hotspots joining a group of

countries which are amongst the most vulnerable to hazards such as floods, cyclones and droughts over the

next two to three decades.1 The recently released National Action Plan on Climate Change also discusses

possible impacts of projected climate change on the countrys water resources, health, forests, agriculture

and food production, coastal areas and its vulnerability to extreme events.

1 Care International, the UN Office for the Coordination of Humanitarian Affairs and Maplecroft. 2008. Humanitarian Implications of Climate

Change: Mapping emerging trends and risk hotspots. August 2008. Available at http://www.careclimatechange.org/careclimatechange.org/

events__activities/new_report (last viewed on September 16, 2008).

Chapter 1 - IntroductionChapter 1 - Introduction



Increasing GHG levels in the atmosphere and associated impacts have instigated several governments,

non-governmental organisations, businesses, and individuals to take proactive measures to curtail the rate

of growth of emissions. Several governments have undertaken legislative steps to minimise the rate of

increase of GHG levels in the atmosphere through measures such as introduction of emissions trading

programmes, voluntary programmes, carbon or energy taxes, and regulations and standards on energy

efficiency. Business organisations and industry as a whole has taken a lead role in several voluntary initiatives

to reduce their emissions.

Management of GHG emissions is increasingly being seen as an essential element of sustainable development

in developing countries such as India as well. In June 2008, the Government of India released the National

Action Plan on Climate Change, a policy document outlining a number of steps and measures that focus on

achieving GHG mitigation and adaptation to climate change in ways that also promote the countrys

development objectives. Under the Plan, eight missions have been set up to help the country mitigate and

adapt to climate change including a mission on enhanced energy efficiency in industry. As part of this

mission, the National Plan discusses GHG mitigation options in the industry (through sector-specific or

cross-cutting technological options and through fuel switch options) and ways to promote energy efficiency

in residential and commercial sector. According to the Plan, CO2

emissions from fuel and electricity use in

the industrial sector can by reduced by 16% in 2031 compared to the business as usual scenario.

Indian industry is well aware of the risks associated with climate change on their corporate functioning as

well as the opportunities that tackling climate change offers. The industry is well-positioned to transform

the challenge of climate change into an opportunity. In one of its discussion papers Building a low-carbon

Indian economy, CII focuses on the adopted strategies and outlines technologies, practices and policies for

the future that will help India leapfrog to a low-carbon economy (The report can be downloaded at http://

cii.in/menu_content.php?menu_id=1209).

1.3 Profit proposition of a GHG inventory

With increasing importance being given to climate change and GHG issues, organisations are pursuingGHG management in a big way. They often cite some of the following business goals and co-benefits as

reasons for compiling a GHG inventory and monitoring their carbon footprint:

Managing GHG risks and identifying cost-effective reduction opportunities

Compiling a comprehensive GHG inventory improves a companys understanding of its emissions profile

and any potential GHG liability. A companys GHG exposure is becoming a management issue in light of

heightened scrutiny by the insurance industry and shareholders, as is also evident from the findings of a

2008 survey of Indian companies by The Financial Express and Emergent Ventures India.2

What gets measured gets managed; accounting for emissions can help identify the most effective reduction

opportunities and help realise cost savings through energy efficiency measures. This can drive increased

materials and energy efficiency as well as the development of new products and services that reduce the

GHG impacts of customers or suppliers. This in turn can reduce production costs and help differentiate the

company in an increasingly environmentally conscious marketplace. Effective GHG management thus leads

to sound business management.

2 Emission reduction can raise shareholder value. September 8, 2008. Available at http://www.financialexpress.com/news/Emission-reduc-

tion-can-raise-shareholder-value/358540/ (last viewed on September 11, 2008); Realty sector finds green the color of money. August 25, 2008.

Available at http://www.financialexpress.com/news/Realty-sector-finds-green-the-colour-of-money/352931/ (last viewed on September 11,

2008).



Employee satisfaction and public opinion

In a competitive marketplace, a company can distinguish itself from other companies in its sector by

measuring and managing its carbon footprint, and promoting itself as an environmentally responsible

company. Participation in GHG programmes conveys that the company is environmentally conscious and

responsible. While employees may feel more motivated to work for such a company, consumers are also

more likely to patronise them, all other things being equal. Companies face a higher reputational risk if

consumers perceive them as not doing enough to mitigate their environmental impact and reduce theirecological footprint.

Public reporting

As concerns over climate change grow, NGOs, investors, and other stakeholders are increasingly calling for

greater corporate disclosure of GHG information. They are interested in the actions companies are taking

and in how the companies are positioned relative to their competitors. In response, a growing number of

companies are preparing stakeholder reports containing information on GHG emissions. These may be

stand-alone reports on GHG emissions or broader environmental or sustainability reports. Public reporting

can also strengthen relationships with other stakeholders. For instance, as mentioned earlier, companies

can improve their standing with customers and with the public by being recognised for participating involuntary GHG programmes. If the company wants to go a step further and establish a public GHG target

(or internal target), conducting a rigorous GHG inventory is a prerequisite for measuring and reporting

progress over time.

Participating in GHG markets and recognition for early voluntary action

Market-based approaches to reducing GHG emissions such as emissions trading are emerging in various

parts of the world. Developing annual GHG inventory is the first step towards participation in future trading

schemes. Knowledge of their emissions profile and performance over time can help companies determine,

and perhaps strategically influence, the nature of their participation in emissions trading as a buyer or

seller of credits. A companys voluntary emissions reductions are more likely to be recognised and taken

into account in future programmes and emissions trading schemes if they have been accounted for and

registered. Being an early mover can reduce a companys risks and increase potential gains from

participation in GHG markets and programmes.

Environmental co-benefits

Energy efficiency measures aimed at reducing GHGs in the industrial sector bring co-benefits in the form of

reduced emissions of air pollutants, solid waste and waste water. Some options also lead to an improvement

in the quality of the product. Better environmental management enhances the public profile of the company

and attracts more investors and customers.

1.4 The CII Corporate GHG Inventory Programme

One of the ten natural commandments under the CII Code on Ecologically Sustainable Business Growth calls

for organisations to better manage their GHG emissions.3 In order to enable companies to adhere to this

commandment, CIISohrabji Godrej Green Business Centre (CIIGodrej GBC) has partnered with the US

3 The fourth natural commandment says Reduce specific greenhouse gas emissions and other process emissions by 2-6% every year over next

ten years and explore opportunities through Clean Development Mechanism (CDM) and other Carbon Exchange Programs. (The suggested range

of reduction of 2-6% is indicative. Individual member companies are free to choose any target. This target can be based on their present levels of

operating efficiency, technology adoption and management priorities.)



Environmental Protection Agency (USEPA) and the World Resources Institute (WRI) to develop the Corporate

GHG Inventory Programme. The programme was officially launched in May 2008 in Delhi, India, and a

draft version of this guide was released at the launch.

The GHG Inventory Programme, based on USEPAs Climate Leaders programme and WRI/World Business

Council on Sustainable Developments (WRI/WBCSD) GHG Protocol Corporate Standard, seeks to promote

international best practices for comprehensive corporate GHG accounting, reporting and management in

the country through enlisting widespread participation from various industry sectors. CII-Godrej GBC willwork with participating companies to develop inventories of GHG emissions from their operations, analyse

and implement opportunities for reducing GHG emissions intensity 4, including energy efficiency and

renewable energy, and establish GHG emissions intensity reduction goals.

The programme allows companies to participate either at the facility level or at the corporate level. An

organisation joining the programme can decide to measure, account for, and monitor its GHG emissions

intensity:

(i) at a single facility or some facilities and develop a facil ity-level emissions inventory, or

(ii) at a corporate level (all facilities) and develop a corporate-wide emissions inventory

Option (ii) is an inclusive approach and CII-Godrej GBC strongly recommends that organisations undertake

a complete inventory of their GHG emissions from all facilities and operations. Companies participating

successfully under either option will be duly recognised by CII with a higher degree of recognition reserved

for those participating under the preferred and desirable Option (ii). Companies starting out under Option

(i) with one or more facilities are highly encouraged to start measuring and accounting emissions from all

facilities and adopt corporate-wide intensity goals, and become participants under Option (ii) within three

years of joining the programme.

This programme guide describes how companies should carry out their emissions inventory and report

emissions. It discusses accounting rules and guidelines that will facilitate inventorisation and monitoringfor companies participating under either Option of the Corporate GHG Inventory Programme.

This programme has been supported by the Asia-Pacific Partnership (APP) on Clean Development and

Climate. USEPAs Climate Leaders programme design, and the accounting and reporting guidelines outlined

in WRI/WBCSDs GHG Protocol Corporate Standard have been appropriately modified and customised to

formulate the CII-Godrej GBC programme keeping in consideration the specific needs of the signatories to

the Mission on Sustainable Growth and the Indian context.Appendix 2 provides a brief description of some

other GHG programmes worldwide based on or led by the GHG Protocol guidelines.

4 GHG emissions intensity or specific emissions is defined as GHG emissions per unit of production (or turnover).



2.1 GHG Accounting and Reporting principles

WRI/WBCSD in the publication The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard

(hereafter referred to as the GHG Protocol Corporate Standard), have remarkably articulated the GHG

accounting and reporting principles. The GHG Protocol Corporate Standard is based on principles derivedin part from generally accepted financial accounting and reporting guidelines. These principles reflect the

outcome of a collaborative process involving stakeholders from a wide range of technical, environmental,

and accounting disciplines.

CII-Godrej GBC has explicitly adopted the five overarching accounting and reporting principles highlighted

in the GHG Protocol Corporate Standard. These accounting and reporting principles are intended to help

represent a faithful, true and fair account of an organisations GHG emissions, and improving its inventory

quality. GHG emissions inventorisation, accounting and reporting practices are new to several organisations,

and CII-Godrej GBC strongly recommends organisations participating in the programme to follow these

principles while preparing their GHG inventories.

GHG accounting and reporting should be based on the following principles:

2.1.1 Relevance

Ensure the GHG inventory appropriately reflects the GHG emissions of the company and serves the

decision-making needs of users both internal and external to the company.

2.1.2 Completeness

Account for and report on all GHG emission sources and activities within the chosen inventory

boundary. Disclose and justify any specific exclusion.

2.1.3 Consistency

Use consistent methodologies to allow for meaningful comparisons of emissions over time.

Transparently document any changes to the data, inventory boundary, methods, or any other relevant

factors in the time series.

2.1.4 Transparency

Address all relevant issues in a factual and coherent manner, based on a clear audit trail. Disclose any

relevant assumptions and make appropriate references to the accounting and calculation

methodologies and data sources used.

2.1.5 Accuracy

Ensure that the quantification of GHG emissions is systematically neither over nor under actual

emissions, as far as can be judged, and that uncertainties are reduced as far as practicable. Achieve

sufficient accuracy to enable users to make decisions with reasonable assurance as to the integrity of

the reported information.

Chapter 2 - Programme Principles and RequirementsChapter 2 - Programme Principles and Requirements



For more information on GHG accounting and reporting principles, please refer: WRI/WBCSD 2004.

The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard(Revised Edition). Chapter

1. Available at http://www.ghgprotocol.org/files/ghg-protocol-revised.pdf

2.2 Accounting and reporting requirements under the Corporate GHG Inventory Programme

Each GHG accounting and reporting programme has its set of rules and requirements, and the following

table gives a brief overview of minimum requirements and optional information expected from a company

participating in the Corporate GHG Inventory programme. Subsequent chapters discuss these requirements

in detail.

Table 2.1 : Accounting and reporting requirements and options

Issue

Greenhouse

Gases

(Chapter 3)

Reporting

Entity

(Chapter 4)

Organisational

Boundaries

(Chapter 4)

Operational

Boundaries

(Chapter 5)

Base Year

(Chapter 2)

Requirements

Report at least CO2

emissions in the first year of

joining the programme. In subsequent years,

report all six internationally recognised GHGs(CO

2, CH

4, N

2O, HFCs, PFCs, SF

6)

Organisations participating under Option (i)5:

Report emissions from a single facility or some

facilities

Organisations participating under Option (ii)6:

Report emissions at a corporate level from all

facilities and operations in India. Emissions

should be disaggregated by facility.

If reporting globally under Option (ii), includeemissions from all global operations and

facilities, including those in India.

Report on a control basis

Reporting of Scope-1 emissions required

Reporting of Scope-2 emissions required

Organisations participating under Option (i):

Base year is the first year for which complete

Optional

May report all six internationally

recognised GHGs (CO2, CH

4, N

2O,

HFCs, PFCs and SF6) from the firstyear itself

Note: Participants are strongly

encouraged to report under

Option ( ii). Those reporting under

Option (i) are strongly encouraged

to start reporting under Option (ii)

within three years of joining the

programme.

May report using either

operational or financial control

approach

Organisations are encouraged to

additionally report using equity

share approach

Reporting of Scope-3 emissions is

optional

5 Option (i) Account and report GHG emissions at a facility level from one or more (however not all) facilities

6 Option (ii) Account and report GHG emissions at a corporate level (all facilities and operations)



Issue

Accounting

Thresholds

(Chapter 5)

Requirements

facility-level data is reported. Each facility will

have its own base year to track emissions

independently of other facilities.

Recalculate base year emissions if changes in

calculation methodology occur (emission factors

locked-in for three years at a time).

Organisations participating under Option (ii):

Base year is the first year for which complete

corporate-level data is reported from all facilities

and operations. A single corporate-wide base

year should be established to track emissions

over time.

Recalculate base year emissions if organisational

and/or methodology changes occur7 (emission

factors locked-in for three years at a time).

A corporate-wide base year should beestablished when the organisation earlier

reporting under Option (i) begins to report

under Option (ii).

Organisations participating under Option (i):

GHG emission sources can be excluded from the

inventory only if all excluded sources are

cumulatively responsible for less than or equal

to 2% of total emissions from the facility. If the

organisation is reporting for more than onefacility, total emissions refer to total emissions of

each facility and 2% should be calculated for each

individual facility. Organisations participating

under Option (ii): GHG emission sources can be

excluded from the inventory only if all excluded

sources are cumulatively responsible for less than

or equal to 2% of the participants total

corporate-wide emissions.

Optional

Estimate emissions from all

sources to ensure a complete

inventory. If need be, use

simplified methodologies to

estimate emissions from smaller

sources and clearly state themethodology used.

7 WRI/WBCSDs Corporate Standard suggests establishing a significance threshold in terms of percentage of base year emissions and if structural

or methodology changes cause a percentage change beyond the threshold, it triggers base year recalculation. CIIs Corporate GHG Inventory

Programme has a significance threshold of 0%, i.e., every structural or methodology change will require base year recalculation.

The key reporting requirements of select GHG programmes like California Climate Action Registry, Canadian

GHG Challenge Registry, Chicago Climate Exchange, USEPAs Climate Leaders, European Union Emissions Trad-

ing Scheme, Greenhouse Challenge Plus (Australia), Greenhouse Gas Information System (South Korea), Mexico

Greenhouse Gas Program, Philippine Greenhouse Gas Accounting & Reporting Program, Regional Greenhouse

Gas Initiative (Northeast United States), and The Climate Registry (North America) are given inAppendix 3.



2.3 Base year, reporting year and submitting year

Base year is defined as the first financial year for which an organisation reports complete emissions data from its

operations. A complete emissions report is a report that meets all the requirements given in Table 2.1. For

example, a company providing complete emissions data for the first time in year 2009 should set the financial

year 2008-09 as its base year.

For organisations reporting under Option (i), base year is the first year for which complete facility-level data is

reported. Under this option, each facility should establish its own base year to track emissions independently of

other facilities.

For organisations reporting under Option (ii), base year is the first year for which complete corporate-level data

is available from all facilities and operations. Organisations should establish a single corporate-wide base year to

track emissions over time. An organisation which was earlier reporting under Option (i) and has now started

reporting under Option (ii) should also establish a corporate-wide base year.

The financial year for which emissions are accounted is called the Reporting Year. The calendar year in which

the accounted emissions are presented and inventory is completed, either internally in the organisation or in

the public domain, is referred to as the Submitting Year. For example, if an organisation submits emissions for

2008-09 in 2009, the Reporting Year will be financial year 2008-09 and the Submitting Year will be calendar

year 2009.

Organisations should complete their emissions inventory by June 30 of the Submitting Year. For instance, in the

previous example, the organisation should submit its emissions inventory for reporting year 2008-09 by June

30, 2009.

2.3.1 Base year recalculation

When tracking emissions over time in a company, participants should recalculate their base year emissions, and

consequently emissions intensity, if organisational and structural changes (e.g., acquisitions and divestments)

and/or changes in calculation methodology occur. Figure 2.1 and 2.2 illustrate how to recalculate base year

emissions in the event of structural changes. Structural changes do not apply to organisations reporting under

Option (i) and they should recalculate their base year emissions only when changes in calculation methodology

occur.

Organic growth or decline, which includes increases or decreases in production output, changes in product mix,

and closures and openings, does not trigger base year emissions recalculation. Also, recalculation is not undertaken

if the facility or business unit acquired or divested (structural change) did not exist in the base year.

Under the Corporate GHG Inventory Programme, participants should establish an annual emissions intensity

reduction goal. In order to track their progress towards achieving this goal, participants will compare their

current year emissions intensity with the previous year. Therefore, whenever base year recalculation is

undertaken, participant organisations should also recalculate emissions and emissions intensity for the preceding

year.

For organisations participating under Option (i), recalculation of both base year and preceding year (to accurately

track annual goal) should be done at facility level if calculation methodology has been changed or emission factor

has been updated. However, emission factors will be locked-in for a period of three years at a time to avoid doing

recalculations every year due to updated factors. Structural changes are not applicable in case of organisations

reporting under Option (i).



For organisations participating under Option (ii), recalculations should be done at the corporate level when

structural and/or calculation methodology changes occur. Once again, emission factors will be locked-in for a

period of three years at a time to avoid recalculations each year if factors are updated annually.

If a particular activity, emissions from which were included in the base year and the preceding year, is outsourced

and the resulting emissions are accounted as indirect emissions, base year/preceding year recalculation is not

required. Alternatively, if a particular activity is insourced and emissions associated with it were included in the

base year and the preceding year as indirect emissions, base year/preceding year recalculation is not required.If indirect emissions from the insourced activity were not accounted in the base year and the preceding year,

and the activity was subsequently insourced, recalculation of emissions should be done. For more guidance on

base year recalculation, see the GHG Protocol Corporate Standard (Chapter 5).

Figure 2.1: Base year emissions recalculation for an acquisition

Source: WRI/WBCSD 2004. The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard

(Revised Edition). Chapter 5.

Figure 2.2: Base year emissions recalculation for a divestment

Source: WRI/WBCSD 2004. The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard

(Revised Edition). Chapter 5.



Chapter 3 - Greenhouse Gases for Accounting and ReportingChapter 3 - Greenhouse Gases for Accounting and Reporting

3.1 Gases to be considered for GHG accounting and reporting

The Corporate GHG Inventory Programme requires participating organisations to account for CO2

emissions, at

a minimum, in the first year of joining the programme. In subsequent years, organisations are required to

account for and report all six internationally recognised GHGs, which include:

1. Carbon dioxide (CO2)

2. Methane (CH4)

3. Nitrous oxide (N2O)

4. Hydrofluorocarbons (HFCs)

5. Perfluorocarbons (PFCs) and

6. Sulphur hexafluoride (SF6)

HFCs and PFCs are collective names for groups of compounds considered responsible for climate change.

The programme encourages organisations to report all six GHGs from the first year itself.

Source: WRI/WBCSD 2007. The Greenhouse Gas Protocol: Measuring to Manage: A Guide to Designing GHG Accounting

and Reporting Programs. Chapter 3.



3.2 Converting GHG emissions to units of CO2

equivalent

For consistency, the GHG inventory should be based on units of CO2

equivalent (CO2eq). While the emissions of

individual GHGs should be individually accounted and reported, emissions of all non-CO2

gases should be converted

to units of CO2eq using respective Global Warming Potentials (GWP). A complete list of internationally recognised

GHGs with their GWPs is included in Appendix 4 and companies should use these values based on IPCC Second

Assessment Report to calculate CO2eq.

To convert to CO2eq, multiply tons of any particular GHG by its relevant GWP, as illustrated in the following

example:

A companys GHG inventory contains 70,00,000 tons of CO2/year, 4.00,000 tons of CH

4/year and 700 tons of

N2O/year.

Total CO2eq = tons CO

2(GWP[CO

2]) + tons CH

4(GWP[CH

4]) + tons N

2O(GWP[N

2O])

= 70,00,000 (1) + 4,00,000 (21) + 700 (310)

= 15,617,000 tons CO2eq



Chapter 4 - Geographical and Organisational BoundariesChapter 4 - Geographical and Organisational Boundaries

4.1 Geographical boundary

Once the organisation has decided to go ahead with inventorisation, it is imperative to set boundaries. WRI/

WBCSD have classified geographical boundaries into three levels:

1. Sub-national reporting participants report emissions from all required sources located within a particular

state, or other sub-national region. India currently does not have a sub-national or regional GHG programme.

2. National reporting participants report emissions from all required sources located within the national

boundary. The Corporate GHG Inventory Programme is a national GHG programme.

3. Global reporting participants report emissions from all required sources throughout their global

operations

The Corporate GHG Inventory Programme requires that organisations reporting under Option (i) should report

emissions from one or more facilities within India. Organisations reporting under Option (ii) should report

emissions from all facilities within India.Organisations under Option (ii) can also choose to report globally, however if they do so, the programme requires

that they report emissions from all global operations and facilities, including those in India.

4.2 Defining the Reporting Entity

The programme allows organisations to participate either at the facility level or at the corporate level:

(i) Under Option (i), an organisation accounts for and reports emissions from a single facility or some of its

facilities. The organisation is required to develop an independent inventory for each facility if it is reporting

emissions from more than one facility.

(ii) Under Option (ii), an organisation accounts for and reports emissions from all facilities over which it has

control. The organisation is required to develop a complete corporate-level inventory with facility level

disaggregation.

To utilise the benefits of GHG emission reporting and accounting to the maximum and to define emissions to the

fullest, the programme strongly recommends reporting at the highest organisational level possible, i.e, under

Option (ii). Moreover, companies starting out under Option (i) with a single or a few facilities are highly encouraged

to start measuring and accounting emissions from all facilities and become participants under Option (ii) within

three years of joining the programme. The advantages of corporatelevel reporting include the following:

Provides a more comprehensive view of companys overall emission performance,

Facilitates corporate-level risk management and GHG strategy development,

Achieves economies of scale when doing an inventory across the entire company as opposed to select facilities,

and

Prevents cherry-picking wherein, in a voluntary setting, a company reports emissions from facilities with

better GHG performance while excluding facilities with worse GHG performance.



4.3 Government agency reporting

The programme strongly recommends government entities (district, state, central, etc.) to report at the highest

level possible. Individual government agencies and departments (municipalities, corporations, other government

organisations, etc.) may report as their own entity, but as soon as the entire municipality, town, city, state or

government unit of which they are a part begins to report, all related agencies or departments within that

entitys jurisdiction must be included in the entitys emissions report.

4.4 Organisational boundary

Organisational boundaries do not apply to organisations reporting emissions from one or more facilities under

Option (i). Organisational boundaries only apply to those companies reporting emissions at a corporate level

under Option (ii). For corporate reporting, the GHG Protocol Corporate Standard identifies and explains two

distinct approaches that can be used to consolidate GHG emissions: the equity share and control approaches.

The Corporate GHG Inventory programme requires that companies report on a control basis using either one of

the two control approaches to account for their emissions. Companies are encouraged to additionally report

using the equity share approach. If the reporting company wholly owns all its operations, its organisational

boundary will be the same whichever approach is used. For companies with joint operations, the organisational

boundary and resulting emissions may differ depending on the approach used. In both wholly owned and jointoperations, the choice of approach may change how emissions are categorised when operational boundaries

are set (see Chapter 5). Both equity share and control approaches are discussed in greater detail here.

Figure 4.1 : Organisational and operational boundaries of a company

Source: WRI/WBCSD 2004. The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard(Revised

Edition). Chapter 4.

4.4.1 Equity share approach

Under the equity share approach, a company accounts for GHG emissions from operations according to its share

of equity in the operation. The equity share reflects economic interest, which is the extent of rights a company

has to the risks and rewards flowing from an operation. Typically, the share of economic risks and rewards in an

operation is aligned with the companys percentage ownership of that operation, and equity share will normally

be the same as the ownership percentage. Where this is not the case, the economic substance of the relationship

the company has with the operation always overrides the legal ownership form to ensure that equity share

reflects the percentage of economic interest. The principle of economic substance taking precedent over legal



form is consistent with international financial reporting standards. The staff preparing the inventory may

therefore need to consult with the companys accounting or legal staff to ensure that the appropriate equity

share percentage is applied for each joint operation.

4.4.2 Control approach

Under the control approach, a company accounts for 100 percent of GHG emissions from operations over which

it has control. It does not account for GHG emissions from operations in which it owns an interest but has no

control. Control can be defined in either financial or operational terms. When using the control approach to

consolidate GHG emissions, companies should choose between either the operational control or financial control

criteria. In most cases, whether an operation is controlled by the company or not does not vary based on whether

the financial control or operational control criterion is used. A notable exception is the oil and gas industry, which

often has complex ownership/ operatorship structures. Thus, the choice of control criterion in the oil and gas

industry can have substantial consequences for a companys GHG inventory. While using the control approach,

companies should take into account how GHG emissions accounting and reporting can be aligned with financial

and environmental reporting, and which criterion best reflects the companys actual power of control.

4.4.2.1 Financial control

A company has financial control over the operation if the company has the ability to direct the financial and

operating policies of the operation with a view to gaining economic benefits from its activities. For example,

financial control usually exists if the company has the right to the majority of benefits of the operation, however

these rights are conveyed. Similarly, a company is considered to financially control an operation if it retains the

majority risks and rewards of the ownership of the operations assets.

Under this criterion, the economic substance of the relationship between the company and the operation takes

precedence over the legal ownership status, so that the company may have financial control over the operation

even if it has less than a 50 percent interest in that operation. In assessing the economic substance of the

relationship, the impact of potential voting rights, including both those held by the company and those held by

other parties, is also taken into account.

This criterion is consistent with international financial accounting standards; therefore, a company has financial

control over an operation for GHG accounting purposes if the operation is considered as a group company or

subsidiary for the purpose of financial consolidation, i.e., if the operation is fully consolidated in financial accounts.

If this criterion is chosen to determine control, emissions from joint ventures where partners have joint financial

control are accounted for based on the equity share approach.

4.4.2.2 Operational control

A company has operational control over an operation if the company or one of its subsidiaries has the full

authority to introduce and implement its operating policies at the operation. This criterion is consistent with thecurrent accounting and reporting practices of many companies that report on emissions from facilities, which

they operate (i.e., for which they hold the operating license). It is expected that except in very rare circumstances,

if the company or one of its subsidiaries is the operator of a facility, it has the full authority to introduce and

implement its operating policies and thus has operational control. Under the operational control approach, a

company accounts for 100% of emissions from operations over which it or one of its subsidiaries has operational

control.

It should be emphasised that having operational control does not mean that a company necessarily has authority

to make all decisions concerning an operation. For example, big capital investments will likely require the



approval of all the partners that have joint financial control. Operational control does mean that a company has

the authority to introduce and implement its operating policies.

For more details on consolidation approaches for setting organisational boundaries, please refer: WRI/WBCSD 2004.

The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard(Revised Edition). Chapter 3.

4.5 Leased facilities/vehicles and landlord/tenant arrangements

Organisations should account for and report emissions from leased facilities and vehicles according to the type of

lease associated with the facility or source and the organisational boundary approach selected. The following

guidance applies to organisations that rent office space (i.e., tenants), vehicles, and other facilities or sources

(e.g., industrial equipment). (Source: The Climate Registry 2008. General Reporting Protocol. Version 1.1, May

2008. Chapter 4.)

There are two types of leases:

4.5.1 Finance or capital lease

This type of lease enables the lessee to operate an asset and also gives the lessee all the risks and rewards of

owning the asset. Assets leased under a capital or finance lease are considered wholly owned assets in financialaccounting and are recorded as such on the balance sheet. If the organisation has an asset under a finance or

capital lease, the accounting and reporting guidelines consider this asset to be wholly owned by the organisation.

4.5.2 Operating lease

This type of lease enables the lessee to operate an asset, like a building or vehicle, but does not give the lessee any

of the risks or rewards of owning the asset. Any lease that is not a finance or capital lease is an operating lease. In

most cases, operating leases cover rented office space and leased vehicles, whereas finance or capital leases are

for large industrial equipment. If the organisation has an asset under an operational lease, the accounting and

reporting guidelines require this asset be reported only if the organisation is using the operational control

approach.



5.1 Direct and indirect emissions

It is essential for companies adopting effective and innovative GHG emission management practices to set

operational boundaries that are comprehensive with respect to direct and indirect emissions. This will help

organisations better manage the complete gamut of GHG risks and opportunities.

Direct GHG emissions are emissions from sources that are owned or controlled by the company. Indirect GHG

emissions are emissions that are a consequence of the activities of the company, but occur at sources owned or

controlled by another company.

The classification of direct and indirect emissions is dependent on the consolidation approach (equity share or

control) for setting the organisational boundary (see Chapter 4).

5.2 Introducing the concept of Scope

To clearly demarcate direct and indirect emission sources and to improve transparency, CII has adopted the GHGProtocol Corporate Standard approach of three scopes (scope 1, scope 2, and scope 3) defined for GHG accounting

and reporting purposes. Scopes 1 and 2 are defined in a way that ensures that two or more companies will not

account for same emissions in the same scope. This makes the scopes amenable for use in GHG programmes

where double counting matters. Companies should separately account for and report on scopes 1 and 2 at a

minimum.

5.2.1 Scope 1: Direct GHG emissions

Direct GHG emissions occur from sources that are owned or controlled by a company, for example, emissions

from combustion in owned or controlled boilers, furnaces, vehicles, etc.; emissions from chemical production in

owned or controlled process equipment. Direct CO2 emissions from the combustion of biomass should be includedin scope 1 and also reported separately. GHG emissions not covered by the Kyoto Protocol, e.g. CFCs, HCFCs,

should not be included in scope 1 but may be reported separately.

5.2.2 Scope 2: Electricity indirect GHG emissions

Scope 2 accounts for GHG emissions from the generation of purchased electricity consumed by a company.

Purchased electricity is defined as electricity that is purchased or otherwise brought into the organisational

boundary of the company. Scope 2 emissions physically occur at the facility where electricity is generated.

5.2.3 Scope 3: Other indirect GHG emissions

Scope 3 is an optional reporting category that allows for the treatment of all other indirect emissions. Scope 3

emissions are a consequence of the activities of a company, but occur from sources not owned or controlled by

the company. Some examples of scope 3 activities are extraction and production of purchased materials;

transportation of purchased fuels; and use of sold products and services.

5.3 Defining operational boundary

An operational boundary defines the scope of direct and indirect emissions for operations that fall within a

companys established organisational boundary. For organisations reporting under Option (i), each facility will

identify its direct and indirect emissions and categorise them under different scopes. For organisations reporting

Chapter 5 - Operational BoundariesChapter 5 - Operational Boundaries



under Option (ii), the operational boundary (scope 1, scope 2, and scope 3) is decided at the corporate level after

setting the organisational boundary. The selected operational boundary is then uniformly applied to identify

and categorise direct and indirect emissions at each operational level.

Figure 5.1: Overview of scopes and emissions across a value chain

Source: WRI/WBCSD 2004. The Greenhouse Gas Protocol: ACorporate Accounting and Reporting Standard(Revised


5.4 Accounting and reporting on scopes

The programme requires organisations to report Scope 1 and Scope 2 emissions. Reporting of Scope 3 emissions

is optional but the programme highly encourages companies to report relevant and significant Scope 3 sourceskeeping in consideration the five principles governing inventory development. While reporting emissions from

each source, the calculation methodology should be clearly laid out in the inventory report.

GHG emission sources can be excluded from the inventory only if all excluded sources are cumulatively responsible

for less than or equal to 2% of total emissions. However, the programme strongly encourages companies to

estimate emissions from all sources to ensure a complete inventory. If need be, simplified methodologies can be

used to estimate emissions from smaller sources with the inventory report clearly stating the methodology used.

If the organisation is reporting for more than one facility under Option (i), total emissions refer to total emissions

of each facility and 2% should be calculated for each individual facility. For organisations reporting under Option

(ii), GHG emission sources can be excluded from the inventory only if all excluded sources are cumulatively

responsible for less than or equal to 2% of the participants total corporate-wide emissions.

5.4.1 Scope 1: Direct GHG emissions

Companies report GHG emissions from sources they own or control as scope 1. Direct GHG emissions are

principally the result of the following types of activities undertaken by the company:

Generation of electricity, heat, or steam - These emissions result from combustion of fuels in stationary

sources, e.g., boilers, furnaces, turbines;



Physical or chemical processing - Most of these emissions result from manufacture or processing of

chemicals and materials, e.g., cement, aluminum, adipic acid, ammonia manufacture, and waste processing;

Transportation of materials, products, waste, and employees - These emissions result from the combustion

of fuels in company owned/controlled mobile combustion sources (e.g., trucks, trains, ships, airplanes,

buses, and cars); and

Fugitive emissions - These emissions result from intentional or unintentional releases, e.g., equipment

leaks from joints, seals, packing, and gaskets; methane emissions from coal mines and venting; HFCemissions during the use of refrigeration and air conditioning equipment; and methane leakages from gas

transport.

Sale of own-generated electricity

Emissions associated with the sale of own-generated electricity to another company are not deducted/netted

from scope 1. This treatment of sold electricity is consistent with how other sold GHG-intensive products are

accounted, e.g., emissions from the production of sold clinker by a cement company or the production of scrap

steel by an iron and steel company are not subtracted from their scope 1 emissions. Emissions associated with

the sale/transfer of self- generated electricity may be reported in optional information.

5.4.2 Scope 2: Electricity indirect GHG emissions

Companies report the emissions from the generation of purchased electricity that is consumed in its owned or

controlled equipment or operations as scope 2. Scope 2 emissions are a special category of indirect emissions.

For many companies, purchased electricity represents one of the largest sources of GHG emissions and the most

significant opportunity to reduce these emissions. Accounting for scope 2 emissions allows companies to assess

the risks and opportunities associated with changing electricity and GHG emissions costs. Another important

reason for companies to track these emissions is that the information may be needed for some GHG programmes.

Companies can reduce their use of electricity by investing in energy efficient technologies and energy conservation.

Additionally, emerging green power markets provide opportunities for some companies to switch to less GHG-

intensive sources of electricity. Companies can also install an efficient on site co-generation plant, particularly ifit replaces the purchase of more GHG-intensive electricity from the grid or electricity supplier. Reporting of

scope 2 emissions allows transparent accounting of GHG emissions and reductions associated with such

opportunities.

Indirect emissions associated with transmission & distribution

State Electricity Boards (SEBs) often purchase electricity from independent power generators or the grid and

resell it to end-consumers through a transmission and distribution (T&D) system. A portion of the electricity

purchased by the SEBs is consumed (T&D loss) during its transmission and distribution to end-consumers.

Consistent with the scope 2 definition, emissions from the generation of purchased electricity that is consumed

during transmission and distribution are reported in scope 2 by the company (SEBs) that owns or controls theT&D operation. End consumers of the purchased electricity do not report indirect emissions associated with

T&D losses in scope 2 because they do not own or control the T&D operation where the electricity is consumed

(T&D loss).

This approach ensures that there is no double counting within scope 2 since only the T&D utility company will

account for indirect emissions associated with T&D losses in scope 2. Another advantage of this approach is that

it adds simplicity to the reporting of scope 2 emissions by allowing the use of commonly available emission

factors that in most cases do not include T&D losses. End consumers may, however, report their indirect emissions

associated with T&D losses in scope 3 under the category generation of electricity consumed in a T&D system.



Other electricity-related indirect emissions

Indirect emissions from activities upstream of a companys electricity provider (e.g., exploration, drilling, flaring,

transportation) are reported under scope 3. Emissions from the generation of electricity that has been purchased

for resale to end-users are reported in scope 3 under the category generation of electricity that is purchased and

then resold to end users. Emissions from the generation of purchased electricity for resale to non end-users (e.g.,

electricity traders) may be reported separately from scope 3 in optional information.

The following two examples illustrate how GHG emissions are accounted for from the generation, sale, and

purchase of electricity.

Example 1: Company A is an independent power generator that owns a power generation plant. The power plant

produces 100 MWh of electricity and releases 20 tons of emissions per year. Company B is an electricity trader and

has a supply contract with company A to purchase all its electricity. Company B resells the purchased electricity

(100 MWh) to company C, a utility company that owns/ controls the T&D system. Company C consumes 5 MWh

of electricity in its T&D system and sells the remaining 95 MWh to company D. Company D is an end user who

consumes the purchased electricity (95 MWh) in its own operations. Company A reports its direct emissions

from power generation under scope 1. Company B reports emissions from the purchased electricity sold to a non-

end-user as optional information separately from scope 3. Company C reports the indirect emissions from thegeneration of the part of the purchased electricity that is sold to the end-user under scope 3 and the part of the

purchased electricity that it consumes in its T&D system under scope 2. End user D reports the indirect emissions

associated with its own consumption of purchased electricity under scope 2 and can optionally report emissions

associated with upstream T&D losses in scope 3.

Figure 5.2: GHG accounting from the sale and purchase of electricity

Source: WRI/WBCSD 2004. The Greenhouse Gas Protocol: ACorporate Accounting and Reporting Standard(Revised


Example 2: Company D installs a co-generation unit and sells surplus electricity to a neighbouring company E for

its consumption. Company D reports all direct emissions from the co-generation unit under scope 1. Indirect

emissions from the generation of electricity for export to E are reported by D under optional information separately

from scope 3. Company E reports indirect emissions associated with the consumption of electricity purchased

from the company Ds co-generation unit under scope 2.



5.4.3 Scope 3: Other indirect GHG emissions

Scope 3 is optional, but it provides an opportunity to be innovative in GHG management. Companies may want

to focus on accounting for and reporting those activities that are relevant to their business and goals, and for

which they have reliable information. Since companies have discretion over which categories they choose to

report, scope 3 may not lend itself well to comparisons across companies. An indicative list of scope 3 categories

is provided here. Some of these activities will be included under scope 1 if the pertinent emission sources are

owned or controlled by the company (e.g., if the transportation of products is done by vehicles owned or controlled

by the company):

Extraction and production of purchased materials and fuels

Transport-related activities in vehicles not owned/controlled by reporting company:

o Transportation of purchased materials or goods

o Transportation of purchased fuels

o Employee business travel

o Employees commuting to and from work

o Transportation of sold products

o Transportation of waste

Electricity-related activities not included in scope 2

o Extraction, production, and transportation of fuels consumed in the generation of electricity (either

purchased or own-generated by the reporting company)

o Purchase of electricity that is sold to an end user (reported by generating company)

o Generation of electricity that is consumed in a T&D system (reported by end-user)

Leased assets, franchises, and outsourced activities emissions from such contractual arrangements are

only classified as scope 3 if the selected consolidation approach does not apply to them

Use of sold products and services

Waste disposal

Disposal of waste generated in operations

o Disposal of waste generated in the production of purchased materials and fuels

o Disposal of sold products at the end of their life

Accounting for scope 3 emissions

Accounting for scope 3 emissions need not involve a full-blown GHG life cycle analysis of all products and

operations. Usually it is valuable to focus on one or two major GHG-generating activities. Although it is difficult

to provide generic guidance on which scope 3 emissions to include in an inventory, some general steps can be

articulated:

1. Describe the value chain: Because the assessment of scope 3 emissions does not require a full life cycle

assessment, it is important, for the sake of transparency, to provide a general description of the value chain



and the associated GHG sources. For this step, the scope 3 categories listed earlier can be used as a checklist.

Companies usually face choices on how many levels up- and downstream to include in scope 3. Consideration

of the companys inventory or business goals and relevance of the various scope 3 categories will guide these

choices.

2. Determine which scope 3 categories are relevant: Only some types of upstream or downstream emissions

categories might be relevant to the company. They may be relevant for several reasons:

They are large (or believed to be large) relative to the companys scope 1 and scope 2 emissions

They contribute to the companys GHG risk exposure

They are deemed critical by key stakeholders (e.g., feedback from customers, suppliers, investors, or civil

society)

There are potential emissions reductions that could be undertaken or influenced by the company.

The following examples may help decide which scope 3 categories are relevant to the company.

If fossil fuel or electricity is required to use the companys products, product use phase emissions may be

a relevant category to report. This may be especially important if the company can influence product

design attributes (e.g., energy efficiency) or customer behavior in ways that reduce GHG emissions

during the use of the products.

Outsourced activities are often candidates for scope 3 emissions assessments. It may be particularly

important to include these when an outsourced activity previously contributed significantly to a

companys scope 1 or scope 2 emissions.

If GHG-intensive materials represent a significant fraction of the weight or composition of a product

used or manufactured (e.g., cement, aluminum), companies may want to examine whether there are

opportunities to reduce their consumption of the product or to substitute less GHG-intensive materials.

Large manufacturing companies may have significant emissions related to transporting purchased

materials to centralised production facilities.

Commodity and consumer product companies may want to account for GHGs from transporting raw

materials, products, and waste.

Service sector companies may want to report on emissions from employee business travel; this emissions

source is not as likely to be significant for other kinds of companies (e.g., manufacturing companies).

3. Identify partners along the value chain: Identify any partners that contribute potentially significant amountsof GHGs along the value chain (e.g., customers/users, product designers/manufacturers, energy providers,

etc.). This is important when trying to identify sources, obtain relevant data, and calculate emissions.

4. Quantify scope 3 emissions: While data availability and reliability may influence which scope 3 activities are

included in the inventory, it is accepted that data accuracy may be lower. It may be more important to

understand the relative magnitude of and possible changes to scope 3 activities. Emission estimates are

acceptable as long as there is transparency with regard to the estimation approach, and the data used for the



analysis are adequate to support the objectives of the inventory. Companies should consult CII before deciding

which accounting methodologies to use for scope 3 sources. Wherever feasible, organisations are strongly

encouraged to use primary data rather than assumptions to quantify scope 3 emissions. Quantification of

scope 3 sources should be governed by the five principles of relevance, completeness, consistency, transparency,

accuracy as outlined in Chapter 2. Verification of scope 3 emissions will often be difficult and may only be

considered if data is of reliable quality.

The GHG Protocol Initiative is developing further guidance on product life cycle accounting and Scope 3 accountingand reporting pertaining to the full value chain of an organisation. The Corporate GHG Inventory Programme

will follow the development of this new guidance and will consider adopting it when it becomes available.



6.1 Identifying and calculating GHG emissions

Once the inventory boundary has been established, companies can calculate their GHG emissions using the

following steps:

1. Identify GHG emissions sources

2. Select a GHG emissions calculation approach

3. Collect activity data and choose emission factors (seeAppendix 7)

4. Apply calculation tools

5. Roll-up GHG emissions data to corporate level

To create an accurate account of their emissions, companies have found it useful to divide overall emissions into

specific categories. This allows a company to use specifically developed methodologies to accurately calculate the

emissions from each sector and source category.

6.2 Identify GHG emissions sources

The first step in identifying and calculating a companys emissions, as outlined in Figure 6.1, is to categorise GHG

sources within that companys boundaries. GHG emissions typically occur from the following source categories:

Stationary combustion: combustion of fuels in stationary equipment such as boilers, furnaces, burners,

turbines, heaters, incinerators, engines, flares, etc.

Mobile combustion: combustion of fuels in transportation devices such as automobiles, trucks, buses, trains,

airplanes, boats, ships, barges, vessels, etc.

Process emissions: emissions from physical or chemical processes such as CO2

from the calcination step in

cement manufacturing, CO2

from catalytic cracking in petrochemical processing, PFC emissions from

aluminum smelting, etc.

Fugitive emissions: intentional and unintentional releases such as equipment leaks from joints, seals,

packing, gaskets, as well as fugitive emissions from coal piles, wastewater treatment, pits, cooling towers,

gas processing facilities, etc.

Every business has processes, products, or

services that generate direct and/or indirect

emissions from one or more of the above broad

source categories. Appendix 5 provides an

overview of direct and indirect GHG emission

sources organised by scopes and industrysectors that may be used as an initial guide to

identify major GHG emission sources.

Figure 6.1: Steps in identifying and calculating

GHG emissions

Source: WRI/WBCSD 2004. The Greenhouse Gas

Protocol: A Corporate Accounting and Reporting

Standard(Revised Edition). Chapter 6.

Chapter 6 - Calculating GHG EmissionsChapter 6 - Calculating GHG Emissions



Identify Scope 1 emissions

A company should undertake an exercise to identify its direct emission sources in each of the four source categories

listed above. Process emissions are usually only relevant to certain industry sectors like oil and gas, aluminum,

cement, etc. Manufacturing companies that generate process emissions and own or control a power production

facility will likely have direct emissions from all the main source categories. Office-based organisations may not

have any direct GHG emissions except in cases where they own or operate a vehicle, combustion device, or

refrigeration and air-conditioning equipment. Often companies are surprised to realise that significant emissionscome from sources that are not initially obvious.


The next step is to identify indirect emission sources from the consumption of purchased electricity, heat, or

steam. Almost all businesses generate indirect emissions due to the purchase of electricity for use in their

processes or services.


This optional step involves identification of other indirect emissions from a companys upstream and downstream

activities as well as emissions associated with outsourced/contract manufacturing, leases, or franchises notincluded in scope 1 or scope 2. The inclusion of scope 3 emissions allows businesses to expand their inventory

boundary along their value chain and to identify all relevant GHG emissions. This provides a broad ov

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