ABC´S for Carbon Emissions Accouting

8/6/2019 ABC´S for Carbon Emissions Accouting

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ABCs

of Carbon Emissions

Accounting

Climate Change Information Center November 6, 2003



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What is carbon emissions

accounting?

Carbon accounting records, summarizesand reports the quantity of carbon

emissions by sources and removals by

sinks as a direct result of human activities

or natural processes that have beenaffected by human activities



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Why conduct an accounting of carbon

emissions?

� provide information on which to build an

effective strategy to manage GHG

emissions

� prerequisite for participation in GHG

trading markets� demonstrate compliance with government

regulations, if any are already in place



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UNFCCC Article 4 (a)

� Develop, periodically update, publish and

make available to the Conference of

Parties national inventories of

anthropogenic emissions by sources and

removals by sinks of all greenhouse gases

not controlled by the Montreal Protocol,

using comparable methodologies to

be agreed upon by the Conference of

Parties



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Why is there a need to use astandard methodology?

allows comparability across all

countries

ensures consistency, transparencyand verifiability of the inventory



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�OECD Report on Estimation of GHG Emissions

and Sinks (1991)

� IPCC Guidelines for National GHG Inventories

(1995)

� Revised IPCC Guidelines for National GHG

Inventories (1996)� *Good Practice Guidance and Uncertainty

Management (2000)

Development of the methodology guidelines

for national GHG inventories:



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Good GHG accounting/inventory

and reporting must be...

� relevant

� complete

� consistent

� transparent

� accurate

� comparable

� verifiable



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GHG emissions

� Carbon dioxide (CO2), methane (CH4)and nitrous oxide (N2O)

� Equivalent CO2 units

Global Warming Potential

� CO2 = 1 CO2 equivalent

� CH4 = 21 CO2 equivalents

� N2O = 310 CO2 equivalents

� Other gases: HFCs, PFCs, and SF6 = 600 to

23,900 CO2 equivalents



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Steps in carbon accounting:

1. Identify boundary/ies

2. Identify emission sources to be covered

3. Select an emissions calculationapproach

4. Collect activity data and choose

emission factors5. Apply calculation tool to estimate

emissions



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commun

ity/

project

national

global

Levels/boundaries of accounting

� organizational� operational (companies)

� geographical

� project - based



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Emission Categories

Direct emissions

emissions within project control, as a direct result of

project intervention, e.g. waste heat utilization

Indirect emissions

outside project control, from changes in secondary

energy carriers and materials as a result of project

intervention, e.g. reduced import of heat supplied by

an outside heating plant

On-site and Off-site emissions

In and out of project boundary



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Upstream emissions

material impacts of activities that relate to the

project activity but occur before it

Downstream emissions

material impacts of activities that relate to the

project but occur after the project activity

Full cycle accounting

a comprehensive accounting of all the

significant emissions related to a project

Emission Categories



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Direct emissions



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Indirect emissions



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� acquainted with the basics of climate

change

� proficient in basic mathematical operations

� computer literate (i.e. Excel)

� familiar with activity or project process that

results in carbon emissions

Who can do the accounting?



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Accounting Equation

GHG = A x EF

where,

GHG = emissions (amount of CO2 or CH4, etc)

A = activity data (liters of fuel, bag of cement)EF = emission factor (kg CO2/liter of fuel,

kg CO2/bag cement)



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GHG = A x EF

A (activity data) - data on the magnitude of human

activity resulting in emissions or removals taking place

during a given period of time (e.g. liters of fuel

consumed, etc)

EF (emission factor) - a coefficient that relates the

activity data to the amount of chemical compound

which is the source of eventual emissions.

Emission factors are often based on a sample of

measurement data, averaged to develop a

representative rate of emission for a given activity level

under a given set of operating conditions (e.g. amount

of carbon/unit activity)



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GHG = A x EFtons CO2 = tons of cement produced

x 0.4985 tons CO2 /ton of cement

produced

Sample Emissions Calculation:

Emissions from Cement Production



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GHG = A x EF

To reduce GHG emissions:

� lower A = decreasing frequency or magnitude of activity

� lower EF = shifting to more efficient,

less carbon intensive technology

� lower both at the same time

Emissions Reduction



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Emissions Reduction

CO2

emission

year

Reduced emissions(CER)

Project implemented

Business as usual:

baseline

End of

project

Start of

project



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Other terms used for Scenarios:

Baseline = Business as Usual (BAU

scenario)

= Reference Scenario= Without Project Scenario

Project = Alternative Project scenario

= With Project Scenario



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Emissions Reduction Calculations

- objective is to define reference and projectscenarios and determine the net difference in GHG

emissions between these two scenarios

(GHGredn = GHGbase ± GHGproj

= emissions reduction due to

existence of the project

GHGbase = an estimation of emissions assuming that

no alternative project was implemented

GHGproj = measures the GHG emissions following

project implementation



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(GHGredn = GHGbase ± GHGproj

= (A*EF)base ± (A*EF)proj

*In renewable energy projects where EFs of the

project are considered zero:

(GHGredn = (A*EF)base ± (A*0)proj

= (A*EF)base

(GHGredn = GHGbase

* hydro, solar, wind - excludes leakage and other direct and

indirect emissions

zero



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Sample CDM Projects and Emissions

Reduction

1. Renewable Energy Projects (Hydro, Wind, Biomass)

- lower emission factor --> CO2 savings

3. Energy Efficiency Projects

- lower electricity consumption due to more

efficient equipment or appliance --> CO2 savings

2.L

andfill Gas to Energy Projects- capture and utilize methane from landfill; and

displace fossil fuel used to generate electricity

--> CO2 and CH4 savings



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Sample CDM Projects and Emissions

Reduction Calculation

Renewable Energy Projects

Hydro: Aquarius Hydrothermal Project

Wind: Burgos Wind Energy Project

Hands-on Exercises:

Wind: Wigton Wind Farm Project



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Some References for estimating CO2 emissions and

emissions reduction:

� Revised IPCC Guidelines for National GHG

Inventories (1996)

� GHG Assessment Handbook, 1998 ± World Bank

� GHG Protocol ± www.ghgprotocol.org

� IPCC Database on Greenhouse Gas Emission Factors

(EFDB) - http://www.ipcc-nggip.iges.or.jp/EFDB/main.php

� USEPA Emission Inventory Improvement Program

http://www.epa.gov/ttn/chief/eiip/techreport/volume08/index.

html

� PROBASE (forestry) http://e-serem.epu.ntua.gr/



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Thank you!

Climate Change Information Center

Manila Observatory

Ateneo de Manila Campus

Loyola Heights, Quezon CityTel. No. 426-5921

Email: [email protected]

Website: http://www.klima.ph

ABC´S for Carbon Emissions Accouting

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