ETSA CO 2 footprint calculator explanatory note
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1 ENV ETSA CO 2 footprint calculator explanatory note 21 March 2012 (Replaces FINAL April 2011) Introduction The aim of this note is to present a methodology to support ETSA members when preparing greenhouse gas (GHG) emission estimates for various reporting purposes. It has been developed by EcoForum together with an ETSA project group 1. Further amendments were made following the Environment Steering Committee of 21 March The methodology can be used at the plant, company or country levels. It is not mandatory; nor is it an ETSA recommendation. It is not intended as a benchmarking tool. Performance aspects and benchmarking should be assessed in other ways. ETSA approach to be based on 3 internationally-recognised reporting standards When preparing greenhouse gas emission estimates it is important to apply internationally recognised standards and it is recommended to focus in particular on the following 2 : Global Reporting Initiative (GRI) ( where EN 16 and EN 17 address and specify how to report on greenhouse gas emissions The Greenhouse Gas Protocol of the World Business Council for Sustainable Development (WBCSD) and World Resource institute (WRI) ( where detailed methodology and default emission factors is provided ISO Quantification and reporting on GHG emissions which provide information on how to structure the work to assure traceability and verification of data In addition national guidance documents or tools might be relevant to consider in terms of compliance to specific national requirements. ETSA CO2 footprint calculator To support the work, we developed a spreadsheet providing a selection of the most relevant emission factors. The spreadsheet is structured according to the 3 scopes defined in the GHG Protocol: Scope 1: Direct emissions from company plants and from company owned or leased vehicles. Scope 2: Electricity supply from the public grid (indirect GHG emissions) Scope 3: Other indirect GHG emissions: sub-contracted transportation, business travel, employee commuting, chemicals and textiles used by laundries (including their transportation) and water supply. 1 See Report ETSA Project Group on CO 2 -calculator, 16 December 2010, ENV For further description of these standards please consult the presentation ETSA Guidance for GHG calculation and reporting, H. Grüttner, Dec. 10. *Add notes from NL on amendments
2 - 2 - Greenhouse Gas Protocol scopes: (Select the relevant sheet for details on the calculation): Included in the tool Not included in the tool Results (transferred from individual sheets): Scope 2 Electricity Scope 1 Fuels for heating and transport Scope 3 Detergents, outsourced tranport, water supply etc. Total NB: For Scope 3 it is important to specify what it includes. 0,13 kg CO 2 -eqv. 0,67 kg CO 2 -eqv. 0,10 kg CO 2 -eqv. 0,89 kg CO 2 -eqv. 11% 15% The default values represent the average figures for workwear from the ETSA WECO survey for % Scope 2 Scope 1 Scope 3
3 - 3 - The Project Group decided to distinguish between: ETSA reference ETSA Vision for the future The ETSA reference level of reporting should include a full assessment of Scopes 1 and 2. For Scope 3 only sub-contracted transportation between customer and laundries and between laundries should be assessed. Justification for including emissions from outsourced transportation: According to the principles and recommendations of the GHG Protocol, all activities under operating control of the reporting company should be included. In other words, if a textile service company has the actual control of the fleet it should be included in the operational boundaries According to the principles of GRI and ISO-14064, in their final report, a company must clearly mention significant potential sources of emissions not included (according to the principle of transparency) meaning that if a textile service company uses outsourced distribution it is obliged to state if outsourced distribution/transportation is not included The ETSA vision for the future is to be able to also include the following aspects in the Scope 3 assessment: business travel, employee commuting, chemicals, and textiles used by laundries (including their transportation) and water supply. The spreadsheet provides emission factors for the ETSA reference plus a first attempt to provide estimated emissions factors for the ETSA vision for the future. The latter list of emission factors will be developed further. Steps in preparing GHG reporting According to the GHG Protocol, performing the Climate Change Impact Assessment for a company requires the following steps: 1. Establishment of the assessment boundaries (including the selection of scopes to be covered, organisational boundaries and operational boundaries) 2. Collection of data 3. Evaluation of data quality and data sources (assure traceability) 4. Calculation of emissions using appropriate conversion factors 5. Analysis of results 6. Determination of suitable recommendations for future action It is recommended that ETSA members follow these steps when preparing GHG reporting. ETSA recommends a methodology based not on direct measurement of emissions, but on estimates of material and energy consumption (principally weight or volume of fuel) from which estimates of emissions can be derived, by the application of relevant emission factors (i.e. amount of CO 2 equivalents produced per unit of fuel consumed please see explanation box below). This approach is considered the most pragmatic, since the quantity of key greenhouse gases produced in most combustion and manufacturing processes is well understood. The validity of all estimates depends on the accuracy, relevance and completeness of the data provided by the client and on the emission factors used. The approach must be to set out as clearly as possible all the assumptions and emission factors used, so that the report is as transparent as possible and the estimate of the GHG emissions are founded on 'best evidence'.
4 - 4 - Explanation box What are CO2 equivalents? The Global Warming Potential (GWP) of the Kyoto gases: Kyoto gas GWP Carbon dioxide (CO 2 ) 1 Methane (CH 4 ) 23 Nitrous oxide (N 2 O) 296 Sulphur hexafluoride (SF 6 ) 22,200 Perfluorocarbons (PFCs) 4,800 9,200 Hydrofluorocarbons (HFCs) 12-12,000 The global warming potential (GWP) of a gas is its relative potential contribution to climate change over a 100 year period, where CO 2 = 1 as defined by IPCC (2001). This is called Carbon Dioxide Equivalents / CO 2 -eqv. 1. Establishment of the assessment boundaries For step 1 the recommended scope has been defined above. Regarding the organisational and operational boundaries is it recommended to specify as exactly as possible: Which parts of the organisation the assessment cover and which are excluded (if any) Which operations are included and which are excluded (if any) This description has the purpose of clarifying to the reader/receiver of the report that you are aware of the limitations of the assessment. This will support the reliability of the report. 2. Collection of data According to the ETSA reference the data collection should cover the data listed in the table below: Relevant input data To be converted into Scope 1: Direct emissions Volume/weight of fuels consumed/combusted in the facilities Volume of fuels consumed in company owned or leased trucks/cars Emissions from fuels combusted in the facilities Emissions from company owned or leased trucks/cars Scope 2: Indirect emissions from purchased energy Scope 3: Indirect emissions from other sources Amount of purchased electricity Amount of other external sources of energy (like steam or heat) Volume of fuels consumed by outsourced transportation Emissions from production of purchased electricity Emissions from other external sources of energy (like steam or heat) Emissions from outsourced transportation 3. Evaluation of data quality and data sources (assure traceability) The data collection should be organised in a way that assures traceability meaning that all consumption data must be based on direct measurement and documented as detailed as possible. Direct measurements include weighing and/or different kinds of flow meters. Both kinds of measuring devices must be calibrated regularly and the protocol for calibration must be stored together with the measuring data.
5 Calculation of emissions using appropriate conversion factors The GHG Protocol provides a tool with default values for stationary combustion (version 4.0): Calculation tool for direct emissions from stationary combustion' (2009). These values are applicable for use in all scopes. A few of those values are presented in the ETSA CO 2 calculator spreadsheet. To assure the best possible accuracy of the estimate it is recommended to collect emission factors for the actual fuels consumed from the suppliers of fuels. Both oils and natural gases can vary significantly in composition according to the origin and that will have an impact on the GHG emission from the specific fuel. Regarding electricity the GHG Protocol also provides a tool with default values. These values are applicable for use in all scopes. A selection of the most recent values (from 2008) is presented in the ETSA CO 2 calculator spreadsheet. It is recommended to use appropriate national values from the GHG Protocol tool. Use the relevant year if available, or the latest year available. Apply the relevant year when it becomes available. 5. Analysis of results Regarding the analysis of the data a number of assessments might be relevant dependent on the assessment boundaries: Identification of the main sources of emissions Time-line considerations increase/decrease? Considering both total and individual contributions Benchmarking between similar activities 6. Determination of suitable recommendations for future action The project team preparing the assessment might provide suitable recommendations for the management, including: Areas for improvement of the GHG assessment and reporting methodology Areas relevant for target-setting Obvious ideas for possible savings With reference to GRI the focus of the assessment is to document continuous improvements The mapping and reporting might be seen as an element in the improvement cycle as illustrated below: The four sails model: Makes improvement possible Visibility: Mapping and monitoring Tells what need to be changed Actions: Optimisation of operation and technology Increased Eco-efficiency and productivity Knowledge: Process optimisation New technology Shows the way forward Stimulate the desired development Incentives: Economic Legislative
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