Introduction C O R P O R A T E S T A N D A R D Principles Operational Boundaries Tracking over time...
6
I n t r o d u c t i o n C O R P O R A T E S T A N D A R D P r i n c i p l e s O p e r a t i o n a l B o u n d a r i e s T r a c k i n g o v e r t i m e C a l c u l a t i n g e m i s s i o n s R e p o r t i n g R e v i e w O r g a n i z a t i o n a l B o u n d a r i e s © Lesson Modules 3. Setting Organizational Boundaries 4. Setting Operational Boundaries 6. Identifying and Calculating Emissions 2. GHG Accounting and Reporting Principles 5. Tracking Emissions Over Time 7. Reporting GHG Emissions 8. Review
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Transcript of Introduction C O R P O R A T E S T A N D A R D Principles Operational Boundaries Tracking over time...
Introduction
C O
R P
O R
A T
E S
T A
N D
A R
D
Principles
Operational
Boundaries
Tracking over
time
Calculating
emissions
Reporting
Review
Organizational B
oundaries
©
Lesson Modules
3. Setting Organizational Boundaries
4. Setting Operational Boundaries
6. Identifying and Calculating Emissions
2. GHG Accounting and Reporting Principles
5. Tracking Emissions Over Time
7. Reporting GHG Emissions
8. Review
Introduction
C O
R P
O R
A T
E S
T A
N D
A R
D
Principles
Operational
Boundaries
Tracking over
time
Calculating
emissions
Reporting
Review
Organizational B
oundaries
©
In this lesson, you will learn:
• How to determine which of your company’s operations to include in your inventory
• Two approaches to determine a company’s organizational boundaries
• Why an entity might choose one approach over another
Learning Objectives
Introduction
C O
R P
O R
A T
E S
T A
N D
A R
D
Principles
Operational
Boundaries
Tracking over
time
Calculating
emissions
Reporting
Review
Organizational B
oundaries
©
Global Cement, Inc.
PhilCemen10,000 Mt CO2e/yr
Cementeros5,000 Mt CO2e/yr
National Cement Co.1,000 Mt CO2e/yr
16,000 Mt CO2e/yr ?
13,500 Mt CO2e/yr ?
11,000 Mt CO2e/yr ?
What are Global Cement’s emissions?
Example: But what if..?
50% of Cementeros is owned by
another organization?
Introduction
C O
R P
O R
A T
E S
T A
N D
A R
D
Principles
Operational
Boundaries
Tracking over
time
Calculating
emissions
Reporting
Review
Organizational B
oundaries
©
30%
75%
• Which company operations to include in inventory
• What % of each operation to include
Organizational boundaries determine...
Total reported emissions depend on how organizational boundaries are defined
0%
0%
100%
100%
100%
100%
100%
Introduction
C O
R P
O R
A T
E S
T A
N D
A R
D
Principles
Operational
Boundaries
Tracking over
time
Calculating
emissions
Reporting
Review
Organizational B
oundaries
©
A P P R O A C H D E F I N I T I O N G H G A C C O U N T I N G
Equity share
Financial control
Operational control
Summary of consolidation approaches
©
Percent ownership
Directs financial and operating policies to
gain economic benefits
Authority to introduce and implement operating
policies
If yes: 100%If no: 0%
If joint: % owned
% owned
If yes: 100%If no: 0%
Introduction
C O
R P
O R
A T
E S
T A
N D
A R
D
Principles
Operational
Boundaries
Tracking over
time
Calculating
emissions
Reporting
Review
Organizational B
oundaries
©
Which emissions would you include under equity share?
Example: Equity Share
Company
Factory A
1,000 Mt CO2e/yr
•has 25% equity share
•has financial control
•does NOT have operational
control
Account for
250 Mt CO2e/yr
A P P R O A C H D E F I N I T I O N G H G A C C O U N T I N G
Equity share Percent ownership % owned
Financial controlDirects financial and operating policies to gain economic benefits
If yes: 100%If no: 0%
If joint: % owned
Operational controlAuthority to introduce and implement operating policies
If yes: 100%If no: 0%
( C o n s u l t t h e t a b l e b e l o w t o h e l p y o u a n s w e r )
