Green house gas accounting and reporting part 2

Green house gas accounting and reporting part 2 - Green...

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Green House Gas (GHG) Corporate Accounting and Reporting Standard Part II (Chapters 5-11) Professor Doug Cerf Donald Bren Graduate School of Environmental Science and Management Corporate Environmental Management (ESM 281) Spring 2008
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Printed on recycled paper-actually better, not printed at all Contents Chapter 5 Tracking Emissions Over Time Chapter 6: Identifying and Calculating GHG Emissions Chapter 7: Managing Inventory Quality Chapter 8: Accounting for GHG Reductions Chapter 9: Reporting GHG Emissions Chapter 10:Verification of GHG Emissions Chapter 11: Setting GHG Targets
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Printed on recycled paper-actually better, not printed at all Tracking Emissions over time Chapter 5 Companies often undergo significant structural changes acquisitions, divestments, and mergers These changes will alter a company’s historical emission profile, making meaningful comparisons over time difficult In order to maintain consistency over time, historic emission data is retroactively recalculated
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Printed on recycled paper-actually better, not printed at all Selection of a base year Choose and report a base year for which verifiable emissions data are available Specify reasons for choosing that particular year Most companies select a single year as their base year A multi-year average of annual emissions over several consecutive years may also be appropriate May help smooth out unusual fluctuations incorporated in the base year Inventory base year and target base year can be different
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Printed on recycled paper-actually better, not printed at all Recalculating base year emissions Companies shall develop a base year emissions recalculation policy clearly articulate the basis and context for any recalculations “significance threshold” applied for deciding on historic emissions recalculation a qualitative and/or quantitative criterion used to define any significant change to the data for example, change in inventory boundary or calculation method “significance threshold” that triggers base year emissions recalculation must be disclosed It is the responsibility of the verifier to confirm the company’s adherence to its threshold policy
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Green house gas accounting and reporting part 2 - Green...

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