7 - ISO Standards_ISO14064-1.pptxXXXXXX

14064-1

1. Rita VALOROSO Senior Consultant Module : h.25 ISO 14064-1

2. OVERVIEW & GOALS ISO14064-1 for quantifying GHG emissions at the organizational level ISO published the ISO14064 series in 2006 and revising them in 2018 and 2019. BUSINESS GOALS BY GHG INVENTORIES

3. EXPRESSIONS AND REPORTING PRINCIPLES EXPRESSIONS The following definitions apply in understanding how to implement ISO Standard: SHALL indicates a requirements SHOULD indicates a recommendation MAY is used to indicate that something is permitted CAN is used to indicate that something is possible REPORTING PRINCIPLES The reporting principles have the aim to ensure GHG accounting true and fair: RELEVANCE COMPLETENESS CONSISTENCY ACCURACY TRANSPARENCY

4. STRUCTURE Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals. SCOPE NORMATIVE REFRENCES TERMS AND DEFINITIONS PRINCIPLES GHG INVENTORY BOUNDARIES QUANTIFICATION OF GHG MITIGATION ACTIVITIES GHG INVENTORY QUALITY MGT GHG REPORTING ORGANIZATION’S ROLE IN VERIFICATION ACTIVITIES

5. GHG INVENTORY BOUNDARY (§ 5) SETTING ORGANIZATIONAL BOUNDARIES § 5.1 EQUITY SHARE APPROACH CONTROL APPROACH Organization wholly owns and operates all its operations, and its organizational boundaries are the same whichever approach is used Organizations with jointly owned operations, the organizational boundary may differ depending on the approach used

6. GHG INVENTORY BOUNDARY (§ 5) SETTING ORGANIZATIONAL BOUNDARIES § 5.1 EQUITY SHARE APPROACH

7. GHG INVENTORY BOUNDARY (§ 5) SETTING ORGANIZATIONAL BOUNDARIES § 5.1 CONTROL APPROACH Account 100% of emissions of consolidated entities which are under the control of the reporting organization

8. GHG INVENTORY BOUNDARY (§ 5) SETTING ORGANIZATIONAL BOUNDARIES § 5.1

9. GHG INVENTORY BOUNDARY (§ 5) SETTING REPORTING BOUNDARIES § 5.2

10. GHG INVENTORY BOUNDARY (§ 5) SETTING REPORTING BOUNDARIES § 5.2 DIRECT GHG EMISSIONS Occur from sources that are owned or controlled by the company INDIRECT GHG EMISISONS Are a consequence of the activities for the company but occur from sources not owned or controlled by the company Direct biogenic emissions shall be reported separately (i.e. biomass combustion or other processes as aerobic and anaerobic decomposition of biomass) GHG emissions shall be quantified separately for GHGases and expressed in tonnes of CO2e.

11. GHG INVENTORY BOUNDARY (§ 5) SETTING REPORTING BOUNDARIES § 5.2 DIRECT GHG EMISSIONS 100% of direct emissions are included in the inventory Subcategories Direct emissions from stationary combustion Direct emissions from mobile combustion Direct process related emissions Direct fugitive emissions

12. GHG INVENTORY BOUNDARY (§ 5) SETTING REPORTING BOUNDARIES § 5.2 INDIRECT GHG EMISSIONS Evaluation and selection of significant indirect emissions Identify the intended use Define criteria to evaluate the significance Subcategories Indirect GHG emissions from imported energy Indirect GHG emissions from transportation Indirect GHG emissions associated with use of products from the organization Indirect GHG emissions from other sources

13. GHG INVENTORY BOUNDARY (§ 5)

14. GHG INVENTORY BOUNDARY (§ 5) SETTING REPORTING BOUNDARIES § 5.2 INDIRECT GHG EMISSIONS Intended use Regulatory or voluntary disclosure schemes (i.e. CDP) Public commitment Emission trading schemes Mitigation programmes Annual report Due diligence report Identification of carbon risks and/or opportunities. Criteria of significance Volume Level of influence Risk and/or opportunity Outsourcing Employee engagement

15. GHG INVENTORY BOUNDARY (§ 5) SETTING REPORTING BOUNDARIES § 5.2 INDIRECT GHG EMISSIONS IDENTIFY INDIRECT EMISSIONS Indirect emissions categories Indirect emissions subcategories

16. GHG INVENTORY BOUNDARY (§ 5) SETTING REPORTING BOUNDARIES § 5.2 INDIRECT GHG EMISSIONS

17. CASE STUDY Uptake Drinking water treatment Water distribution Sewer Water treatment Return to the environment DIRECT GHG EMISSIONS Natural gas consumption for heating equipment Fuels consumption for vehicles (company cars) F-gas leakages from air conditioning equipment INDIRECT GHG EMISISONS Electricity consumption Waste disposal BIOGENIC EMISSIONS Biogas flared Electricity production from biogas

18. QUANTIFICATION OF GHG EMISSIONS (§6) QUANTIFICATION APPROACH IS THE PROCESS FOR DETERMINING THE GHG EMISSIONS Emissions are calculated Related emission factors are applied Should consider technical feasibility and cost Shall minimize the uncertainty, be accurate consistent and provide reproducible results STEPS Identification of GHG sources Selection of GHG activity data Selection of emission factors

19. QUANTIFICATION OF GHG EMISSIONS (§6) EXAMPLE: Direct emissions from stationary combustion STEP1 – Identification of GHG sources (§ 6.1): Combustion of fuel burnt in stationary (fixed) equipment STEP2 - Selection of GHG activity data(§ 6.2) : Quantities of each fuel burnt Collected by reading the flow meter or by the bills Estimated based on energy efficiency of the stationary Estimation obtained using machinery key parameters (nominal input power, period of use) STEP3 Selection of emission factors (§ 6.2): EF of fuel burnt

20. EXERCISE

21. QUANTIFICATION OF GHG EMISSIONS (§6) CALCULATION OF GHG EMISSIONS § 6.3 Direct measurement of GHG emissions is not common approach GHG emissions are calculated based on mass balance or stoichiometric basis The most accurate calculation approach available to company should be used and should be appropriate for their reporting context Model consider quantitative and qualitative aspects: ACCURACY FRQUENCY COMPLETENESS CONTROL VALIDITY GHG calculation tool https://ghgprotocol.org/calculation-tools#sector_specific_tools_id

22. QUANTIFICATION OF GHG EMISSIONS (§6) CALCULATION OF GHG EMISSIONS § 6.3 GHG emissions are calculated in accordance with the quantification approach selected Monitoring period shall be defined Quantity of each type of GHG is converted to tonnes CO2e through GWPs. The use of the latest values is recommended. SPECIFIC REQUIREMENTS AND GUIDANCE Annex D - biogenic emissions Annex E – emissions from imported electricity Annex G – emissions from agriculture

23. QUANTIFICATION OF GHG EMISSIONS (§6) https://www.ipcc.ch/documentation/ CALCULATION OF GHG EMISSIONS § 6.3

24. QUANTIFICATION OF GHG EMISSIONS (§6) BASE –YEAR GHG INVENTORY § 6.4 SELECTION OF THE BASE YEAR GHG emissions data shall be available and reliable Selection shall be explained GHG inventory for base year shall be develop in accordance with the standard Any change of the base-year shall be justified. REVIEW OF THE BASE YEAR Define a base-year review and recalculation procedure

25. MITIGATION ACTIVITIES (§ 7) GHG initiatives on mitigation rely on the quantification, monitoring and reporting of GHG emissions GHG emission reductions and removal enhancement initiatives (§ 7.1) GHG emission reduction or removal enhancement projects (§ 7.2) GHG emission reduction or removal enhancement targets (§7.3)

26. GHG INVENTORY QUALITY MANAGEMENT(§ 8) GHG information management § 8.1 – Record keeping § 8.2

27. GHG INVENTORY QUALITY MANAGEMENT(§ 8) GHG information management § 8.1 Record keeping § 8.2

28. GHG INVENTORY QUALITY MANAGEMENT(§ 8) GHG information management § 8.1 – Record keeping § 8.2

29. GHG INVENTORY QUALITY MANAGEMENT(§ 8) GHG information management § 8.1 – Record keeping § 8.2

30. GHG INVENTORY QUALITY MANAGEMENT(§ 8) Assessing uncertainty § 8.3 Reference documents for uncertainty assessment: ISO/IEC Guide 98-3 2006 IPCC Guidelines – Volume 1 General Guidance and Reporting – Chapter 3 Uncertainties.

31. GHG REPORTING (§ 9) Planning the GHG report § 9.2

32. GHG REPORTING (§ 9) GHG report content § 9.3

33. GHG REPORTING (§ 9) GHG report content § 9.3

34. GHG REPORTING (§ 9) Description and explanation of the organizational boundaries including consolidation method GHG report content § 9.3

35. GHG REPORTING (§ 9) Direct emissions categories Indirect emission categories Criteria to define significant emissions Explanation of the exclusion of any significant GHG sources In case the category is identified as negligible a rough estimate of the amount neglected should be provided GHG report content § 9.3

36. GHG REPORTING (§ 9) GHG report content § 9.3

37. GHG REPORTING (§ 9) For each category the source shall be identified, and the following information provide type of quantification methodology, activity, emission factors, methodology change occurred since the previous inventory GHG report content § 9.3

38. GHG REPORTING (§ 9) Description of the implemented directed actions indicating the purpose and the action procedure; Indication of the categories affected by the directed actions Provide any relevant information about implemented directed actions GHG report content § 9.3

39. DOCUMENTS & LINK DOCUMENTS GHG Protocol IPCC Guideline List of GHG categories WB GHG Inventory Management Plan BISHOPS University GHG Report IPIECA GHG industry guidelines LINK https://ghgprotocol.org/ https://www.ipcc-nggip.iges.or.jp/ https://www.ipcc.ch/documentation