Reporting Requirements

Transcription

1 Reporting Requirements A description of the company and inventory boundary, including the consolidation approach chosen and a description of the businesses and operations included in the boundary The reporting period covered Total scope 1 emissions and total scope 2 emissions Scope 3 emissions reported separately by scope 3 category Emissions data for CO 2, CH 4, N 2 O, HFCs, PFCs, SF 6 in tonnes of CO 2 equivalent A list of scope 3 activities included in the report A list of scope 3 activities excluded from the report with justification of their exclusion 33

2 Reporting Requirements For each scope 3 category, a description of the methodologies, allocation methods, and types and sources of data used to calculate scope 3 emissions For each scope 3 category, a description of the accuracy and completeness of reported scope 3 emissions data For each scope 3 category, the percentage of emissions calculated using primary data Total supplier scope 1 and scope 2 emissions data, allocated to the reporting company using a consistent metric and reported separately from the reporting company s scope 1, scope 2 and scope 3 emissions The methodology used to quantify and allocate supplier emissions data The percentage of Tier 1 suppliers accounted for (as a percentage of the reporting company s total spend) 34

3 Introduction to the Product Standard Product Life Cycle Accounting & Reporting Standard The goal of the Product standard is to help companies: Quantify GHG emissions of a product over its lifetime Understand, manage, and publically report the life cycle GHG emissions associated with individual products The Product standard is based on existing life cycle assessment standards (i.e. ISO 14044) 35

4 Product Comparisons 36

5 Boundary Setting Requirements All attributable processes shall be included in the product inventory. Any exclusions shall be justifiable and disclosed in the inventory report. Non-attributable processes, such as capital goods, should be included when relevant. Companies shall conduct a cradle-to-grave assessment for all final products. Companies may conduct a cradle-to-gate assessment for intermediate products. Cradle-to-gate inventories shall be clearly reported and justified. 37

6 Data Requirements Primary data shall be collected for all processes under the control of the reporting company Primary data is defined as process data (direct emissions, energy, or physical data) specific to the given process For all other processes, primary or secondary data shall be collected Activity data, emission factors, and/or direct emissions data shall be assessed by the data quality indicators during the data collection process Data Quality Indicators include: Technological Representativenes s Geographical Representativeness Temporal Representativeness Completeness Precision 38

7 Data Reporting For significant processes, companies shall report a descriptive statement on the data sources, the data quality, and any efforts taken to improve data quality Companies shall report the percentage of total GHG emissions and removals quantified from: Primary Data Data Type Data Information Percent of Emissions Calculated with the Data Type [Percentage] Secondary Process Data Secondary Financial Data Unspecified Companies shall report a qualitative statement on sources of uncertainty and methodological choices 39

8 Reporting Requirements Total Inventory Results Inventory Results: g CO 2 e /Functional Unit (f.u.) Biogenic Inventory Non-Biogenic Land Use Impact Results Inventory Results (when applicable) (when applicable) (when applicable) Removals Emissions Removals Emissions A weighting factor for delayed emissions shall not be applied to the total inventory results Companies wishing to report results with a weighting factor may do so separately Includes disclaimer on use of results 40