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CEP1014: Understanding Emissions

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  1. Lesson 1: The Carbon Cycle
  2. Lesson 2: Sequestration - Part 1​
  3. Lesson 3: Sequestration - Part 2​
  4. Lesson 4: Understanding Emission Scopes​
  5. Lesson 5: Carbon Footprint Calculation Process and Examples​
  6. Lesson 6: The Relationship between Energy and Carbon​
  7. Lesson 7: Monitoring and Reporting Emissions - Part 1​
  8. Lesson 8: Monitoring and Reporting Emissions - Part 2
  9. Lesson 9 : Monitoring and Reporting Emissions - Part 3​
Lesson 7 of 9
In Progress

Lesson 7: Monitoring and Reporting Emissions – Part 1​

Learning Outcomes 

By the end of this lesson, you should be able to:

  • Understand different standard which can be used for emissions reporting​
  • Understand the process for developing an ISO-compliant greenhouse gas inventory​
  • Understand the uses and users of GHG inventories, and the role of an emissions report​
  • Understand the principles of a carbon audit​
  • Be able to carry out pre-emptive steps for an emissions inventory

Video Duration: 25 minutes approximately

Lesson Notes

Audit/Verification Standards​

cep1014-lesson-7-audit-vertification-standard

GHG Standards – ISO​

cep1014-lesson-7-ghg-standards-iso

Suggested stages in developing an inventory compliant to ISO14064-1:2018

cep1014-lesson-7-inventory-compliant-stages

Intended Uses​

  • Save $
  • Reduce Emissions
  • Manage risk
  • Staff Culture
  • Supplier Demands
  • Brand Value
  • Operational Decisions
  • GHG Programmes

Intended Users​

  • Management
  • Customers
  • Suppliers
  • Board
  • Regulators
  • NGO’s
  • General Public
  • Financial Community

Emissions Inventory Report​

  • Supports and provides context to the calculated emissions​
  • Describes the organisation​
  • Summarises the emissions, removals and liabilities​
  • Outlines key assumptions, scope and boundaries, inclusions and exclusions​
  • Describes uncertainties​
  • Meets the requirements of ISO 14064-1​
  • Required if an inventory is to be audited

Audit Principles

For Audit 14064-3:

  • Documentation
  • Conservativeness
  • Impartiality
  • Evidence based approach
  • Fair presentation

Accounting Principles 14064-1​:

  • Transparency
  • Accuracy
  • Relevance
  • Completeness
  • Consistency

Definitions: Parties Involved and Responsible Party​

Responsible Party is responsible for providing the GHG statement and may be responsible for the subject matter:​

  • Provides the supporting GHG information

Audit:

  • Responsible Party
  • Intended User
  • Client
  • Audit Team:
    • Lead
    • Members
    • Expert/s
  • Independent Reviewer

Definitions: Intended User​

  • The intended user is the person, or, often, the GHG programme, that receives the verification report or statement​
  • The intended user relies on the information in the verification statement to make decisions​
  • The responsible party can be one of the intended users, but not the only one

Definitions: Client​

  • The organisation of person requesting verification. The client could be the responsible party or other interested party
  • The contract for verification would be between the verification firm and the client

Pre-Engagement Activities​

Type:

  • Verification, validation or agreed upon procedures?

Assurance:

  • Reasonable or limited?

Objectives:

  • A conclusion about the accuracy of the GHG statement or claim being made
  • Confirmation of compliance with audit criteria

Criteria:

  • What the GHG Statement is being audited against
  • Must be relevant, complete, reliable and understandable

Scope:

  • What is being audited: site/s, emissions sources and time period
  • Materiality: How large can errors be without requiring correction?
  • What is considered a significant misstatement?

Selecting the Team

  • What skills are needed?​
    • Consider organisation size, complexity, unusual processes or emission sources, experience of auditors, time to be spent​
  • Lead verifier supported by verification team members​
  • Consider a technical expert​
    • If a technical expert is involved, they need not possess GHG verification experience, and shall not be part of the decision-making process for the verification

Independent reviewer​

  • Must maintain independence and have suitable competence​
  • Provides independent internal quality control at two stages:​
    1. Upon completion of the initial verification plan​
    2. Upon completion of all verification activities​
  • They will:​
    • Review documents applicable to the verification services provided​
    • Identify any failure to comply with the verification plan​
    • Identify any failure in the verification company’s internal policies and procedures

Conclusion

  • Learned about different types of GHG auditing and verification standards​
  • Different ISO standards for emissions reporting​
  • Stages for completing an inventory which is compliant with ISO 14064​
  • Uses and users of GHG inventories, and the role of an emissions report​
  • Principles of a carbon audit​
  • Pre-engagement activities