GHG Reporting Requirements
From Open Risk Manual
Contents
Definition
GHG Reporting Requirementsare specific requirements for the reporting (disclosure) of GHG Project information. The requirements depend on applicable regulation and/or guidance (Here: [1], [2])
Corporate Accounting Reporting Dimensions
- Description of the company and the GHG Inventory Boundary
- GHG Reporting Period
- Information on Emissions:
- Total scope 1 and 2 emissions independent of any GHG trades such as sales, purchases, transfers, or banking of allowances.
- Emissions data separately for each scope.
- Emissions data for all six GHGs separately (CO2, CH4, N2O, HFCs, PFCs, SF 6) in metric tonnes and in tonnes of CO2 equivalent.
- Year chosen as base year, and an emissions profile over time that is consistent with and clarifies the chosen policy for making base year emissions recalculations.
- Appropriate context for any significant emissions changes that trigger base year emissions recalculation (acquisitions/divestitures, outsourcing/insourcing, changes in reporting boundaries or calculation methodologies, etc.).
- Emissions data for direct CO2 emissions from biologically sequestered carbon (e.g., CO2 from burning biomass/biofuels), reported separately from the scopes.
- Methodologies used to calculate or measure emissions, providing a reference or link to any calculation tools used.
- Any specific exclusions of sources, facilities, and /or operations.
- Optional Additional Information of Emissions
- Emissions data from relevant scope 3 emissions activities for which reliable data can be obtained.
- Emissions data further subdivided, where this aids transparency, by business units/facilities, country, source types (stationary combustion, process, fugitive, etc.), and activity types (production of electricity, transportation, generation of purchased electricity that is sold to end users, etc.).
- Emissions attributable to own generation of electricity, heat, or steam that is sold or transferred to another organization.
- Emissions attributable to the generation of electricity, heat or steam that is purchased for resale to non-end users.
- A description of performance measured against internal and external benchmarks.
- Emissions from GHGs not covered by the Kyoto Protocol (e.g., CFCs, NO x,), reported separately from scopes.
- Relevant ratio performance indicators (e.g. emissions per kilowatt-hour generated, tonne of material production, or sales).
- An outline of any GHG management/reduction programs or strategies.
- Information on any contractual provisions addressing GHG-related risks and obligations.
- An outline of any external assurance provided and a copy of any verification statement, if applicable, of the reported emissions data.
- Information on the causes of emissions changes that did not trigger a base year emissions recalculation (e.g., process changes, efficiency improvements, plant closures).
- GHG emissions data for all years between the base year and the reporting year (including details of and reasons for recalculations, if appropriate)
- Information on the quality of the inventory (e.g., information on the causes and magnitude of uncertainties in emission estimates) and an outline of policies in place to improve inventory quality.
- Information on any GHG sequestration.
- A list of facilities included in the inventory.
- A contact person.
- Information on Offsets
- Information on offsets that have been purchased or developed outside the inventory boundary, subdivided by GHG storage/removals and emissions reduction projects. Specify if the offsets are verified/certified and/or approved by an external GHG program (e.g., the Clean Development Mechanism, Joint Implementation).
- Information on reductions at sources inside the inventory boundary that have been sold/transferred as offsets to a third party. Specify if the reduction has been verified/certified and/or approved by an external GHG program.
Project Accounting Reporting Dimensions
- Description of the GHG Project
- The GHG Assessment Boundary / GHG Inventory Boundary
- GHG Reporting Period
- Baseline Emissions for Each GHG Project Activity and Primary GHG Effects
- Estimated GHG Reductions for the GHG Project
- GHG Monitoring Plan
- Annual GHG Monitoring and GHG Reduction Quantification Reports
City GHG Accounting Reporting Dimensions
- Description of the GHG Inventory Boundary
- Information on Emissions
- Information on Methodologies and Data Quality
- Information on Emission Changes
