Guide to calculation worksheets (January 2007) v 1.2 A WRI/WBCSD GHG Protocol Initiative calculation tool
Table of Contents
I. Overview I.A. Purpose and domain of this tool I.B. Process description I.C. Estimation method used in the tool I.D. Applicability of the tool Organizational and operationalboundaries II.A. Organizational boundaries II.B. Operational boundaries II.C. Dealing with leased facilities II.D. Accounting for purchased electricity, heat, and/or steam for resale II.E. Accounting for transmission and distribution losses Choice of activity data and emission factors III.A. Activity data III.B. Emission factors Using the calculation worksheets IV.A. Worksheet 1 – Standard Method IV.B.Worksheet 2 – Building Estimation Quality control of calculations Reporting and documentation References
V. VI. VII.
I.A. Purpose and domain of this tool
This tool intends to facilitate the calculation of indirect CO2 emissions attributable to the consumption of purchased electricity, heat, and/or steam. This document is tobe used in conjunction with “Calculation worksheets – Indirect CO2 emissions from the consumption of purchased electricity, heat, and/or steam”, which can be downloaded from the GHG Protocol Initiative website, www.ghgprotcol.org. Depending on circumstances, this tool may also be used in conjunction with up to six additional documents and tools, which can also all be downloaded from the GHGProtocol Initiative website. These documents and tools include: • • • • • • “The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition)”; “Calculation worksheets – Direct emissions from stationary combustion”; “Guide to calculation worksheets – Direct emissions from stationary combustion”; “Calculation worksheets – Allocation of CO2 emissions from a combined heat andpower (CHP) plant”; “Guide to calculation worksheets – Allocation of CO2 emissions from a combined heat and power (CHP) plant”; and “Working 9 to 5 on Climate Change (Revised Edition)”.
A step-by-step approach is used to cover every phase of the calculation process from data gathering to reporting. This is a cross-sector tool, which should be applied by all companies whose operations involve theconsumption of purchased electricity, heat, and/or steam. The tool is regularly updated to incorporate the emerging best practices and state-of-art guidance on quantification methodologies and emission factors.
I.B. Process description
Electricity, heat, and/or steam are produced when fossil fuels are burned in stationary combustion units or when other fuel sources (e.g., nuclear, hydro, wind,solar, etc.) are harnessed to produce energy. GHG emissions that result from the consumption of purchased electricity, heat, and/or steam, are emitted directly through the combustion of fossil fuels in stationary combustion units. These GHG emissions include carbon dioxide (CO2), methane (CH4) and nitrous oxide (N2O). Sources of emissions from stationary combustion include boilers, heaters,furnaces, kilns, ovens, dryers, and any other equipment or machinery that uses fuel. Further information on stationary combustion emissions and calculation methodologies is available in the revised “Direct emissions from stationary combustion” calculation worksheets and guidance document, which can be downloaded from the GHG Protocol Initiative’s website, www.ghgprotocol.org. While GHG emissions thatresult from the consumption of purchased electricity, heat, and/or steam are physically emitted at the facilities where the electricity, heat, and/or steam are generated
(i.e., stationary combustion units), the emissions are still a consequence of the activities of the consumer that purchases the electricity, heat, and/or steam. Therefore, GHG emissions from the consumption of purchased...