Difference between revisions of "GHG Accounting"

Latest revision as of 17:07, 31 May 2023

Definition

GHG Accounting. A means of measuring the direct and indirect emissions to the Earth’s Biosphere of CO₂ and its equivalent gases from industrial and other activities. GHG Accounting is a nascent area that has come to receive increased focus in the context of accelerating Climate Change

GHG Accounting Standards

Worldwide there are several GHG accounting standards:

GHG Protocol (including Corporate, Project and Local Government Standards)
Common Reporting Framework by the Global Covenant of Mayors
1996/2006 IPCC Guidelines for National Greenhouse Gas Inventories (IPCC Guidelines)
International Local Government GHG Emissions Analysis Protocol (IEAP)
International Standard for Determining Greenhouse Gas Emissions for Cities (ISDGC)
Baseline Emissions Inventory/Monitoring Emissions Inventory methodology (BEI/MEI)
U.S. Community Protocol for Accounting and Reporting of Greenhouse Gas Emissions (USA Community Protocol)
PAS 2070: Specification for the assessment of greenhouse gas emissions of a city

GHG Accounting Philosophies

Depending on the type of emissions source and the objectives of a GHG accounting standard there are a number of distinct philosophies.

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 == Definition ==
-'''GHG Accounting'''. A means of measuring the direct and indirect emissions to the Earth’s [[Biosphere]] of CO2 and its equivalent gases from industrial activities
+'''GHG Accounting'''. A means of measuring the direct and indirect emissions to the Earth’s [[Biosphere]] of CO<sub>2</sub> and its equivalent gases from industrial and other activities. GHG Accounting is a nascent area that has come to receive increased focus in the context of accelerating [[Climate Change]]
-== Principles ==
+== GHG Accounting Standards ==
-The [[GHG Protocol]]<ref>The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008</ref> Principles stipulate:
+Worldwide there are several GHG accounting standards:
+* [[GHG Protocol]] (including Corporate, Project and Local Government Standards)
+* Common Reporting Framework by the Global Covenant of Mayors
+* 1996/2006 IPCC Guidelines for National Greenhouse Gas Inventories (IPCC Guidelines)
+* International Local Government GHG Emissions Analysis Protocol (IEAP)
+* International Standard for Determining Greenhouse Gas Emissions for Cities (ISDGC)
+* Baseline Emissions Inventory/Monitoring Emissions Inventory methodology (BEI/MEI)
+* U.S. Community Protocol for Accounting and Reporting of Greenhouse Gas Emissions (USA Community Protocol)
+* PAS 2070: Specification for the assessment of greenhouse gas emissions of a city
-=== Relevance ===
+== GHG Accounting Philosophies ==
-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
+Depending on the type of emissions source and the objectives of a GHG accounting standard there are a number of distinct philosophies.
-=== Completeness ===
-Account for and report on all GHG emission sources and activities within the inventory boundary. Disclose and justify any specific exclusions.
-=== Consistency ===
-Use consistent methodologies to allow for meaningful performance tracking of emissions over time. Transparently document any changes to the data, inventory boundary, methods, or any other relevant factors in the time series.
-=== 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.
-=== 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 confidence as to the integrity of the reported information.
+* [[Territorial GHG Accounting]]
+* [[Attributional GHG Accounting]]
+** [[Market-Based Scope 2 Accounting]]
+** [[Location-Based Scope 2 Accounting]]
+* [[Consequential GHG Accounting]]
 == See Also ==
-* [[PCAF GHG Accounting and Reporting Requirements]]<ref>PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.</ref>
+* [[GHG Accounting Principles]]
+* [[GHG Inventory]]
-== References ==
+* [[Territorial GHG Accounting]]
-<references/>
 [[Category:GHG Protocol]]
+[[Category:Accounting]]

Difference between revisions of "GHG Accounting"

Latest revision as of 17:07, 31 May 2023

Contents

Definition

GHG Accounting Standards

GHG Accounting Philosophies

See Also