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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, summarizes
and reports the quantity of carbon
emissions by sources and removals by
sinks as a direct result of human activities
or natural processes that have been
affected 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 a
standard methodology?
 allows comparability across all
countries
 ensures consistency, transparency
and verifiability of the inventory
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Development of the methodology guidelines
for national GHG inventories:
•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)
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Good GHG accounting/inventory
and reporting must be...
• relevant
• comparable
• complete
• verifiable
• consistent
• transparent
• accurate
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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 calculation
approach
4. Collect activity data and choose
emission factors
5. Apply calculation tool to estimate
emissions
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Levels/boundaries of accounting
• organizational
global
national
commun
ity/
project
• 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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Emission Categories
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
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Direct emissions
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Indirect emissions
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Who can do the accounting?
• 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
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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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Sample Emissions Calculation:
Emissions from Cement Production
GHG = A x EF
tons CO2 = tons of cement produced
x 0.4985 tons CO2/ton of cement
produced
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Emissions Reduction
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
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Emissions Reduction
Business as usual:
baseline
CO2
emission
Reduced emissions
(CER)
Project
implemented
Start of
project
End of
project
year
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Other terms used for Scenarios:
Baseline
= Business as Usual (BAU
scenario)
= Reference Scenario
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= Without Project Scenario
Project
= Alternative Project scenario
= With Project Scenario
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Emissions Reduction Calculations
- objective is to define reference and project
scenarios 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:
zero
GHGredn = (A*EF)base – (A*0)proj
= (A*EF)base
GHGredn = GHGbase
* hydro, solar, wind - excludes leakage and other direct and
indirect emissions
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CDM Eligible Projects
•
•
•
•
•
Renewable energy
Fuel switching
End-use energy efficiency improvements
Supply-side energy efficiency improvement
Agriculture (reduction of CH4 & NO2
emissions)
• Industrial processes (CO2 from cement,
HFCs, etc)
• Sink projects (only afforestation &
reforestation)
Energy
Industries
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Sample CDM Projects and Emissions
Reduction
1. Renewable Energy Projects (Hydro, Wind, Biomass)
- lower emission factor --> CO2 savings
2. Landfill Gas to Energy Projects
- capture and utilize methane from landfill; and
displace fossil fuel used to generate electricity
--> CO2 and CH4 savings
3. Energy Efficiency Projects
- lower electricity consumption due to more
efficient equipment or appliance --> CO2 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
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• 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 City
Tel. No. 426-5921
Email: [email protected]
Website: http://www.klima.ph