GHG Accounting

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.

• Territorial GHG Accounting
• Attributional GHG Accounting
  • Market-Based Scope 2 Accounting
  • Location-Based Scope 2 Accounting
• Consequential GHG Accounting

See Also

• GHG Accounting Principles
• GHG Inventory
• Territorial GHG Accounting