Greenhouse Gas Emissions Inventory Management Plan

Greenhouse Gas Emissions Inventory Management Plan for Internal Business Operations 2010

This volume is a product of the staff of the World Bank Group. The World Bank Group does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of the World Bank Group concerning the legal status of any territory or the endorsement or acceptance of such boundaries. RIGHTS AND PERMISSIONS The material in this publication is copyrighted. Copying and/or transmitting portions or all of this work without permission may be a violation of applicable law. The World Bank Group encourages dissemination of its work and will normally grant permission to reproduce portions of the work promptly. For permission to photocopy or reprint any part of this work, please send a request with complete information to the copyright Clearance Center Inc., 222 Rosewood Drive, Danvers, MA 01923, USA; telephone 978-750- 8400; fax 978-750-4470; Internet: www.copyright.com. Authors: Adam Rubinfield, Monika Kumar, Sarah Raposa Team Lead: Astrid Hillers, Senior Environmental Specialist Special thanks to Dan Sobrinski, Senior Project Director at WSP Environment and Energy, for his expert advice. 2011 The World Bank 1818 H ST NW Washington DC 20433 All rights Reserved Cover Image: Adam Rubinfield P a g e i

The World Bank Group GHG Inventory Management Plan TABLE OF CONTENTS ACRONYMS AND ABBREVIATIONS... 1 INTRODUCTION... 2 DEFINITION OF SCOPE IN GHG PROTOCOL... 2 WBG BOUNDARY CONDITIONS... 3 ORGANIZATIONAL BOUNDARY... 3 OPERATIONAL BOUNDARY AND SCOPE... 4 GHG LIST... 5 WBG BOUNDARY CONDITION ASSUMPTIONS... 5 EMISSIONS QUANTIFICATION... 6 SCOPE 1 DIRECT EMISSIONS... 6 On-site (Stationary) Combustion Scope 1... 6 Refrigerants Scope 1... 8 Mobile Sources - Scope 1... 10 SCOPE 2 INDIRECT EMISSIONS... 11 Electricity Purchases Scope 2... 11 Purchased Heat, Steam, and Chilled Water Scope 2... 15 SCOPE 3 OTHER INDIRECT EMISSIONS... 16 Business Travel Emissions Scope 3... 16 DATA MANAGEMENT... 18 ACTIVITY DATA AND DATA MANAGEMENT... 19 QUALITY ASSURANCE... 20 DATA SECURITY... 21 CORPORATE REPORTING FREQUENCY... 21 BASE YEAR... 22 ADJUSTMENTS TO BASE YEAR EMISSIONS STRUCTURAL AND METHODOLOGY CHANGES... 22 MANAGEMENT TOOLS... 22 ROLES AND RESPONSIBILITIES... 22 TRAINING... 24 DOCUMENT RETENTION AND CONTROL POLICY... 24 AUDITING AND VERIFICATION... 24 INTERNAL AUDITING... 24 EXTERNAL AUDITING... 25 MANAGEMENT REVIEW... 25 CORRECTIVE ACTION... 25 APPENDIX A: STATIONARY EMISSION FACTORS... 26 APPENDIX B: REFRIGERANT EMISSIONS... 27 APPENDIX C: MOBILE FUEL EMISSION FACTORS... 28 APPENDIX D: PURCHASED ELECTRICITY... 30 APPENDIX E: AIR TRAVEL EMISSIONS FACTORS... 35 APPENDIX F: WORLD BANK MASTER LOCATION LIST... 37 P a g e ii

The World Bank Group GHG Inventory Management Plan APPENDIX G: CREDIT360 COUNTRY OFFICE SURVEY SCREENSHOTS... 46 APPENDIX H: BACKGROUND ON U.S. EPA CLIMATE LEADERS... 47 FIGURES FIGURE 1. ON-SITE FUEL COMBUSTION EMISSIONS CALCULATION... 7 FIGURE 2. PRORATING ON-SITE FUEL COMBUSTION EMISSIONS CALCULATION... 7 FIGURE 3. REFRIGERANT EMISSIONS CALCULATION (PREFERRED)... 8 FIGURE 4. REFRIGERANT EMISSION CALCULATIONS FROM VEHICLES... 10 FIGURE 5. MOBILE FUEL EMISSIONS CALCULATION (PREFERRED)... 10 FIGURE 6. MOBILE FUEL EMISSIONS CALCULATION (VEHICLE TYPE AND DISTANCE)... 11 FIGURE 7. MOBILE FUEL EMISSIONS CALCULATION (FUEL COST)... 11 FIGURE 8 ESTIMATING COUNTRY ELECTRICITY EMISSION FACTORS: LAO PDR... 12 FIGURE 9. PURCHASED ELECTRICITY EMISSIONS CALCULATION (PREFERRED)... 13 FIGURE 10. PURCHASED ELECTRICITY EMISSIONS ESTIMATE (BUILDING AREA)... 13 FIGURE 11. ESTIMATING EMISSIONS FROM PURCHASED STEAM... 15 FIGURE 12. AIR TRAVEL EMISSIONS CALCULATION (PREFERRED)... 17 FIGURE 13. METHODOLOGY FOR ESTIMATING BUSINESS TRAVEL EMISSIONS FROM NUMBER OF FLIGHTS... 18 FIGURE 14. CREDIT360 LANDING PAGE... 46 FIGURE 15. CREDIT360 OFFICE INFORMATION TAB... 46 FIGURE 16. CREDIT360 STATIONARY COMBUSTION DATA ENTRY... 47 TABLES TABLE 1. LIST OF WBG U.S. PROPERTIES INCLUDED IN BASELINE EMISSIONS ANALYSIS... 4 TABLE 2. ASSUMPTIONS USED TO CREATE INTENSITY RATE FOR REFRIGERANT... 9 TABLE 3 VEHICLE REFRIGERANT CHARGE FACTORS... 10 TABLE 4. ELECTRICITY AVERAGES FOR WB REGIONS (BASED ON FY2008 DATA)... 14 TABLE 5. ELECTRICITY AVERAGES FOR IFC REGIONS (BASED ON FY2008 DATA)... 14 TABLE 6. ASSUMPTIONS FOR CALCULATING EMISSIONS FROM STEAM... 16 TABLE 7. AVERAGE LONG-HAUL DISTANCE FLIGHT FROM WBG HUB OFFICES... 17 TABLE 8. AVERAGES FOR AIR TRAVEL (BASED ON FY2008 DATA)... 18 TABLE 9. DATA ORIGINS FOR SCOPE 1 EMISSION SOURCES... 20 TABLE 10. DATA ORIGINS FOR SCOPE 2 EMISSION SOURCES... 20 TABLE 11. ROLES AND RESPONSIBILITIES FOR DATA REPORTING... 22 ATTACHMENTS WBG Washington, DC Emissions Summary P a g e ii

ACRONYMS AND ABBREVIATIONS CR Corporate Responsibility Program CH4 methane CO2 carbon dioxide CO2eq carbon dioxide equivalent CESFP IFC Footprint Program CFC chlorofluorocarbon DEFRA Department for Environment, Food and Rural Affairs (UK) EIA U.S. Energy Information Administration EPA U.S. Environmental Protection Agency FP Footprint Program FTE full-time employee GHG greenhouse gas GSDCR General Service Department Corporate Real Estate GSDFC General Service Department Food and Conference Services GSDMS General Service Department Mail and Shipping Services GSDPC General Service Department Program Coordination GSDSO General Service Department Corporate Security GSDTV General Service Department Travel and Visa Services GWP global warming potential HCFC hydrochlorofluorocarbon HFC hydrofluorocarbon HVAC heating, ventilation, and air conditioning IEA International Energy Agency IFC International Finance Corporation IMP Inventory Management Plan IPCC Intergovernmental Panel on Climate Change kwh kilowatt-hour N2O nitrous oxide PFC perfluorocarbon SF6 sulfur hexafluoride WB World Bank, including the International Bank for Reconstruction and Development and the International Development Association WBCSD World Business Council for Sustainable Development WBG World Bank Group, including the International Bank for Reconstruction and Development, International Development Association, International Finance Corporation, Multilateral Investment Guarantee Agency, and the International Center for Settlement of Investment Disputes WRI World Resources Institute P a g e 1

INTRODUCTION This Greenhouse Gas Emissions Inventory Management Plan (IMP) provides a detailed foundation for the World Bank Group s (WBG) comprehensive effort to measure and manage greenhouse gas emissions from its internal global business operations. This document provides organization-wide information, including corporate overview and goals, boundary conditions of the inventory, emissions quantification methods, data management methods, base year selection discussion, list of management tools, and auditing and verification processes. The World Bank Group consists of five closely associated institutions located in over 200 countries and owned by member countries that carry ultimate decision-making power. Each institution plays a distinct role in the mission to fight poverty and improve living standards for people in the developing world. The IMP sets forth the current scope and vision of WBG s commitment to inventory and manage greenhouse gas (GHG) emissions for its internal global business operations and contains the WBG s greenhouse gas inventory methodology. It sets forth the WBG s intention to create a GHG inventory that is consistent with the principles and guidance of the World Resources Institute (WRI) and the World Business Council for Sustainable Development s (WBCSD) Greenhouse Gas Protocol Initiative (GHG Protocol) for its internal corporate greenhouse gas accounting and reporting. The inventory methodology is designed to meet the most rigorous and complete accounting and reporting standards. Compliance with the World Bank s Participation in the EPA Climate Leaders Program In 2007 the World Bank (WB) joined the EPA Climate Leaders Program and set a voluntary target for reducing its Scope 1 and 2 emissions. This IMP includes information that applies to the offices located in the United States and complies by the World Bank s participation in the U.S. EPA s Climate Leaders Program (the IFC is currently not a participant). For this purpose, U.S.-specific information is separated out where it differs from our global practices. The WB reports to the EPA Climate Leaders Program the inventory for its Washington, DC-area facilities using calendar year (CY) 2006 (Jan. Dec. 2006) as the base year inventory. The inventory for calendar year 2010 is reported in a separate spreadsheet and is not included in its Web-based data management system. As the U.S. EPA Climate Leaders program is being phased out as of 9/15/2010, the WB is no longer required to report annual emissions information to the EPA. However, the WB will continue to abide by EPA guidance for GHG inventories, and is researching other alternatives for reporting and goal setting, including its current participation in the Carbon Disclosure Project. The Washington, DC-area facilities inventory is maintained on both a fiscal year and calendar year basis. Both domestic and international emissions are calculated using the same methodology to ensure consistency in the quantification process among all locations. Background on the Climate Leaders Program is found in Appendix H. DEFINITION OF SCOPE IN GHG PROTOCOL The World Bank Group segregates its emissions types by Scopes 1, 2, and 3, as defined by the GHG Protocol. The following are examples of office emissions sources from the GHG Protocol publication Working 9 to 5 on Climate Change: An Office Guide (WRI 2002). Scope 1: Direct emissions sources Scope 2: Indirect emissions sources Scope 3: Optional sources Combustion of fuel in boilers or furnaces that are owned by the reporting organization Generation of electricity, steam, or heat in equipment that is owned by the reporting organization Business travel in vehicles that are owned by the reporting organization, such as company cars or corporate jets Employee commuting in company-owned vehicles, such as shuttles and company cars Fugitive emissions of refrigerant from chillers or other refrigeration units owned by the reporting organization Generation of purchased electricity, steam, heat, or chilled water Business travel in non-company-owned vehicles such as rental cars, employee cars, trains, and commercial planes P a g e 2

Key Contacts Organization Name: The World Bank: IBRD/IDA Corporate Address: 1818 H St. NW, Washington, DC USA 20433 Inventory Manager: Environmental Specialist, ENV, Adam Rubinfield Contact Information: Phone: 202-473-4418 E-mail: arubinfield@worldbank.org Organization Name: International Finance Corporation (IFC) Corporate Address: 2121 Pennsylvania Ave. NW, Washington, DC USA 20433 Inventory Manager: Footprint Program Officer, Sarah Raposa Contact information: Phone: 202-458-7703 E-mail: sraposa@ifc.org WBG BOUNDARY CONDITIONS Boundary conditions serve as the foundation for the GHG inventory by defining both the inventory s breadth and depth. To provide a rigorous and complete GHG inventory, the WBG has defined both organizational and operational boundary conditions consistent with the GHG Protocol guidance. ORGANIZATIONAL BOUNDARY Organization boundary conditions define the breadth of the GHG inventory by identifying the locations where the WBG assumes responsibility for GHG emissions. According to the GHG Protocol, a company s organizational boundaries can either be defined by the amount of equity a company has in an operation ( Equity Approach ) or based on a company s operational control over a location or facility ( Control Approach ). The GHG Protocol also requires that a company select the type of organizational boundary according to which method most accurately reflects the day-to-day practices of the business. That boundary approach should then be consistently applied to define the company s business and operations in a way that best constitutes the business s operations for the purpose of GHG emissions accounting and reporting. The WBG has chosen to set its organizational boundaries for the GHG inventory according to the operational control approach. Consistent with this approach the WBG accounts for GHG emissions from its locations for which it has direct control over operations, and where it can influence decisions that impact GHG emissions. This includes all owned and leased facilities/vehicles operated by WBG. A portion of leased facilities operate under full-service gross leases, where the building owner/manager pays the utilities directly and WBG does not have access to actual energy consumption information. WBG includes these facilities in its definition of operational control and estimates the energy consumption as well as refrigerant use if this data is unavailable as described in the Data Management section below. WB locations have been identified by the General Services Department Corporate Real Estate office (GSDCR), while IFC locations are from their Real Estate Database managed by the IFC s Facilities Management team. A list of offices included the FY 10 GHG inventory can be found in Appendix F. P a g e 3

Washington, DC Specific In the United States, the World Bank Group owns or leases facilities located in Washington, DC and Virginia. A list of facilities included under the Operational Control Approach is presented in Table 1. Table 1. List of WBG U.S. Properties Included in Baseline Emissions Analysis Building Name Address Status (Own/Lease) Operational Control Size (gross ft 2 ) In Inventory Archives Pennsylvania, near Pittsburgh Lease WB Non-Operating 54,000 Scope 1, 2 BCC F G 4120 Lafayette Center Dr., Chantilly, VA 20151 2121 Pennsylvania Ave. NW, Washington, DC 20433 1776 G St. NW, Washington, DC 20006 Lease WB Operating 54,530 Scope 1, 2 Own IFC Owned 1,138,000 Scope 1, 2 Lease WB Non-Operating 89,248 Scope 1, 2 H 600 19th St. NW, Washington, DC 20433 Long-term Lease WB Operating 587,421 Scope 1, 2 I 1850 I St. NW, Washington, DC 20433 Own WB Owned 601,446 Scope 1, 2 J 701 18th St. NW, Washington, DC 20433 Long-term Lease WB Operating 533,894 Scope 1, 2 MC P U UN Liaison Office VA Warehouse 1818 H St. NW, Washington, DC 20433 900 19th St. NW, Washington, DC 20433 1800 G St. NW, Washington, DC 20433 1 Dag Hammarskjold Plaza, 885 2nd Ave., 26th Fl., New York, NY 10017 Dulles Commerce Center, Bldg. 100, 23760 Pebble Run Dr., Sterling, VA 20166 Own WB Owned 2,065,507 Scope 1, 2 Lease WB Non-Operating 10,935 Scope 1, 2 Lease WB Non-Operating 140,214 Scope 1, 2 Lease WB Non-Operating 4,825 Scope 1, 2 Lease WB Operating 50,030 Scope 1, 2 OPERATIONAL BOUNDARY AND SCOPE Since 2008, the operational boundary of the WBG s carbon inventory has included all core direct (Scope 1) and indirect (Scope 2) emissions associated with all global WBG facilities with operational control (including headquarters operations in Washington, DC, all leased facilities, and all country offices). Emissions from global employee business air travel are included in Scope 3. Prior to 2008, our scope was limited to headquarters operations in Washington DC only, including only Washington, DC and Virginia leased facilities and facilities with operational control, and only DC-based employee travel. Direct Emissions from sources that are owned or controlled by the WBG, including emissions from on-site fuel burning equipment (for example, boilers, backup generators) and fugitive emissions from process equipment (for example, refrigerant from refrigeration and HVAC equipment). Mobile emissions from combustion of fuel in WBG-owned and -leased vehicles are also included. P a g e 4

Indirect Emissions from electricity, steam and chilled water purchased by the WBG. Other Indirect Emissions from WBG employee business air travel. GHG LIST The WBG greenhouse gas inventory includes emissions from five of the six major GHG gases (there are no known emissions from SF6): CO2 CH4 N2O HFCs PFCs In addition, the U.S. inventory includes emissions from CFCs and HCFCs in Scope 3, both of which are optional for inventory and reporting purposes according to GHG Protocol and EPA Climate Leaders guidance. WBG BOUNDARY CONDITION ASSUMPTIONS To the extent possible, this IMP attempts to standardize our inventory methodology to all WBG offices. There are, however, a few exceptions. Our boundary assumptions are outlined as follows: Assumptions: Global Inventory Where there is shared World Bank and IFC office space, emissions are apportioned between the agencies by percentage of total square footage. Data for WB and IFC GHG inventories are collected and compiled separately using the same methodology and aggregated within the same WBG inventory document. A Web-based database is used to centralize and manage the data collection and reporting process. For business travel, only employee air travel data is collected and included because the majority of WBG business travel impacts are associated with plane travel. If a WBG office houses five or fewer employees, it is assumed that activity data is difficult to obtain, and that the contribution of emissions is relatively insignificant. While every office is provided an opportunity to report activity data where possible, WBG s online data management system allows the data provider from an office with five or fewer employees the option to (a) default to estimated emissions for electricity use and refrigerants (methodology for estimations are provided in relevant sections below in this IMP), and (b) to exempt himself/herself from reporting on-site fuel and mobile sources if the information is not easily accessible (estimates are not made for on-site fuel and mobiles sources given there is no credible methodology to do so). Business travel information is required. However; if it is not provided, the WBG s methodology for estimating business travel is used (described in relevant section below in this IMP). In FY2007, employee number estimates were based on numbers for staff and extended-term consultants and extended-term temporaries as of the close of the fiscal year (June 30) provided by the Human Resources Analytics Department (HRSAN). In FY2008 the WBG requested that country offices provide data on all employees located in their offices, detailing the number of contractors, consultants, and staff working from the office as of the close of the fiscal year (June 30). In FY2009 and going forward, the WBG reverted back to numbers for staff and extended-term consultants and temporaries as of the close of the fiscal year (June 30) provided by HRSAN and IFCHR in an effort to standardize measurement. Homes owned by the World Bank Group in developing countries are not included in the inventory because the WBG does not control the operations of these buildings and activity data is difficult to obtain. Exceptions The IFC and WB share archive and warehouse space leased by the World Bank. Since the World Bank manages the lease, the WB reports 100 percent of these emissions, including the Business Continuity Center (BCC; located in Chantilly, VA), the Archives (located near Pittsburgh, PA), and the Warehouse (located in Sterling, VA). P a g e 5

Emissions are estimated for buildings in Washington, DC where the WBG lacks operational control. To estimate emissions, assumptions about electricity usage are made based on square footage. Refrigerant emissions are estimated based on the technique described below. Due to lack of acce ss to information, estimates are not made for on-site fuel. There are mail vans and shuttle vans in Washington, DC leased by the WB and used by both WB and IFC employees. The WB accounts for 100 percent of these emissions because they control the van leases and employ the van drivers. Because the IFC does not own any vehicles in Washington, DC, no emissions associated with vehicle refrigerant are reported. Steam, heat, and chilled water data were not included in the U.S. emissions, as none are purchased. EMISSIONS QUANTIFICATION The following sections explain the GHG emissions quantification approach for each of the WBG s emissions sources contained within the boundaries of the fiscal year 2010 (FY10) GHG inventory. The same approach is applied for the Climate Leaders inventory based on the calendar year (CY2006 10). All methodologies are based on guidance from the GHG Protocol with emission factors taken from governmental and international organizations such as the Intergovernmental Panel on Climate Change (IPCC), U.S. Environmental Protection Agency (EPA), and the International Energy Agency (IEA). All sources are noted in the appendices. Emissions for both country offices and Washington, DC are calculated using similar equations. An annual survey is conducted to collect activity data from WBG locations in the Master Location List (Appendix F). Beginning in FY2009, this survey was conducted through a Web-based data management system called Credit360, found online at http://worldbank.credit360.com. See Appendix G for screenshots from the FY10 survey. When activity data is unavailable, emissions estimates are made for electricity, refrigerants, and air travel based on office area or number of employees. Data gaps and data quality issues still exist in the WBG s inventory that will be addressed along with data quality issues as additional and more accurate data become available over time. The primary data gaps are in country offices and predominately in smaller offices. For a summary of FY10 emissions, please see the attached report. SCOPE 1 DIRECT EMISSIONS ON-SITE (STATIONARY) COMBUSTION SCOPE 1 Quantifying Emissions from On-site (Stationary) Combustion On-site combustion of fossil fuels for the generation of electricity, heat, or steam is one source of direct emissions. To calculate the GHG emissions from on-site fuel combustion, the WBG collects the annual quantity of fuel purchased. To be conservative, the WBG assumes that all fuel purchased is also combusted in on-site operations in that same year. An appropriate emissions factor for each fuel type used is applied. Fuels used at WBG locations include diesel, gasoline, natural gas, propane, LPG, and kerosene. Emissions are determined for each fuel source by multiplying the total annual fuel quantity expressed in units of energy purchased by the appropriate emissions factors for CO2, CH4, and N2O. If fuel quantity purchased is reported in volume or mass, this quantity is converted to units of energy based on the fuel s heat content. Heat contents for specific fuels are listed in Appendix A. Totals for CH4 and N2O are multiplied by their global warming potentials (GWPs) to calculate CO2 equivalent emissions. See Appendix A for a table detailing stationary fuel emissions factors. CO2 and CO2 equivalent emissions for all fuels combusted are summed to obtain the total CO2 equivalent (CO2eq) emissions for the year. Figure 1 shows the calculation used when data is provided. P a g e 6

Figure 1. On-site Fuel Combustion Emissions Calculation Source: ASR Occasionally, WBG offices are able to provide activity data on total fuel use for their buildings but not for WBG occupied space. In this case, if both the total building area is known as well as the WBG occupied area, the total fuel use is prorated for WBG occupied space and then multiplied by the appropriate emissions factors (Figure 2) to obtain the total CO2 equivalent emissions for the year. Figure 2. Prorating On-site Fuel Combustion Emissions Calculation Source: TK There is no credible methodology to estimate emissions for missing on-site fuel data. In the FY10 inventory, where no data was provided, no emissions are calculated. WBG s online data management system allows the data provider from an office with five or fewer employees the option to exempt himself/herself from reporting on-site fuel if the information is not easily accessible. The WBG anticipates this data gap will improve in years to come as data providers gain more experience in gathering the data. P a g e 7

REFRIGERANTS SCOPE 1 Refrigeration, freezer, and air-conditioning equipment leak refrigerants. GHGs from heating, ventilation, or air conditioning (HVAC) operations, refrigeration, and freezer units are not intentionally released, but escape into the atmosphere as fugitive emissions through varying means, including but not limited to maintenance, installation, disposal, and operational leakage. Each refrigerant CO2 equivalent (CO2eq) is calculated by multiplying the mass of refrigerant by its global warming potential (GWP). Two methods to calculate GHG emissions of refrigerants are explained in the GHG Protocol. The first (preferred) method requires the annual amount of each type of refrigerant purchased for each location (quantity-purchased method). The second method, relating to capacity and leakage characteristics by equipment type, requires the total capacity for refrigerants in each type of equipment used at a location, the corresponding manufacturer s leakage rate for each type of equipment, and the type of refrigerant used in each type of equipment. Equipment types are distinguished by whether the equipment is a HVAC unit, a freezer, or a refrigeration unit. Due to activity data available, only the first method is used for the WBG inventory. Quantifying Emissions from Refrigerants Refrigerant CO2 equivalents are calculated by multiplying the weight of escaped refrigerant by the corresponding GWP. GWPs for refrigerants reported in the inventory are gathered from the Intergovernmental Panel on Climate Change (IPCC) or from sources referencing the IPCC. See Appendix B for details on GWPs of refrigerants and sources. If the type of refrigerant is unknown ( other is chosen in the online survey), HFC-134a is assumed to be the refrigerant type. See Figure 3 for the preferred calculation methodology, and Table 2 for the calculation method used in cases where refrigerant data are not available. Figure 3. Refrigerant Emissions Calculation (Preferred) Refrigerant Recharge Quantity X Refrigerant - specific Global Warming Potential = Total Mtons CO 2 eq from Refrigerants Source: AR In some cases, WBG country offices are able to provide the refrigerant recharge quantity for the entire building but not for WBG occupied space. In this case, if both the total building area is known as well as the WBG occupied area, the total refrigerant recharge amount is prorated for the WBG occupied space and then multiplied by the appropriate refrigerant-specific global warming potential to obtain the total CO2eq emissions for the year. In the case where activity data (refrigerant purchases) is not available for use, emissions are estimated based on the refrigerant emission rate (ton refrigerant emitted/ft 2 /yr) based on the occupied WB/IFC building area. The method used to calculate the intensity rate is laid out in Table 2. In this method, the estimated area per ton of cooling (1 ton of cooling per 500 ft 2 is commonly used in the United States and will be used globally for our purposes) is multiplied by a conversion factor of one ton of cooling per one kg of refrigerant charge and then by an assumed leakage rate of 10 percent. The resulting kilogram of refrigerant per square foot factor is multiplied by the square footage of the location that did not provide refrigeration data. This calculation results in the estimated number of kilograms of refrigerant recharge used in the IFC/WB building area. P a g e 8

Table 2. Assumptions Used to Create Intensity Rate for Refrigerant Step Amount Assumed Estimated area per ton cooling (ft 2 /ton) 500 HVAC rule of thumb Source Refrigerant charge per cooling ton (kg/ton) 1 Climate Leaders Direct HFC and PFC Emissions from Use of Refrigeration and Air-Conditioning Equipment Annual operating loss factor 10% Climate Leaders Direct HFC and PFC Emissions from Use of Refrigeration and Air-Conditioning Equipment Table 2: Type of Equipment Residential and Commercial A/C Emission Rate (ton refrigerant per ft 2 -year) 0.0000002 Source: TK The emissions rate used (0.0000002 ton refrigerant per ft 2 -year) is then multiplied by the area of the WB/IFC building area and then by the GWP of the refrigerant type specified. If the refrigerant type is unknown, the WB/IFC conservatively assumes the refrigerant type to be HFC-R134a. This number is converted to metric tons to calculate the total metric tons of CO2eq emitted. Refrigerant data is often one of the hardest pieces of information for offices to collect. While every office is provided an opportunity to report activity data where possible, WBG s online data management system allows the data provider from an office with five or fewer employees or from those offices that cannot collect the required data the option to default to estimated emissions for refrigerants. Estimates are included for completeness, but they represent a small portion of the WBG s emissions source, because its operations do not require a high intensity of refrigeration. The WBG anticipates this data gap will improve in years to come as data providers gain more experience in gathering the data. Quantifying Refrigerant Emissions from Vehicles Refrigerants utilized in vehicles for air conditioning are a minute part of the WBG s GHG emissions from internal business operations. Due to lack of data on refrigerants from vehicles in country offices, these emissions are not included in the global inventory. The WBG does include data on refrigerants from vehicles used in Washington, DC. Where available, the number of vehicles, grouped by each vehicle type, is multiplied by the standard refrigerant charge per unit as outlined by the EPA. For example, all passenger cars are assumed to have R-134a and a charge per unit of 0.8, thus 8 passenger cars will have a total charge of 6.4 kg of refrigerant. The total charge is then multiplied by the standard operating loss factor (20 percent) to arrive at the annual refrigerant loss in kg. The annual refrigerant lost is multiplied by the global warming potential of that refrigerant (most A/Cs are R-134a) to obtain the total metric tons of CO2eq emitted. (Figure 4) P a g e 9

Figure 4. Refrigerant Emission Calculations from Vehicles Source: TK Table 3 Vehicle Refrigerant Charge Factors Vehicle Type Charge Factor Source Passenger Car 0.8 Light Truck 1.2 Airplane 6.4 EPA Refrigerant Guidance, 2004 Table 2 MOBILE SOURCES - SCOPE 1 Mobile GHG emissions result from the combustion of fuel in an organization s owned and leased vehicles. In accordance with the operational control approach for organizational boundaries, the WBG reports data for fleet vehicles that it owns and leases. All mobile emissions, regardless of location, are calculated using the same methodology to ensure consistency in the quantification process. Quantifying Emissions from Mobile Sources The majority of WBG offices report the quantity of fuel used from driver logs or invoices. Direct CO2 emissions from owned mobile combustion sources are calculated based on fuel purchase records, where available. Many vehicles have fuel consumption logs to track their purchases. All transport fuel emissions factors are listed in Appendix C. The preferred approach to calculate mobile sources is to multiply the volume of fuel by the fuel-specific CO2 emissions factors to calculate the total CO2 emissions as shown in Figure 5. Figure 5. Mobile Fuel Emissions Calculation (Preferred) Source: TK Methodology for Estimating Emissions from Mobile Sources When no transport fuel data is provided, the WBG makes estimates based on distance driven and fuel economy of the vehicle type (Figure 6). For the purposes of calculating emissions, gasoline is assumed to be the fuel used when estimating emissions in this fashion for sedans and motorcycles, and diesel is assumed to be the fuel used when estimating emissions in this fashion for SUVs, light trucks and heavy trucks. P a g e 10

Figure 6. Mobile Fuel Emissions Calculation (Vehicle Type and Distance) Source: TK If mileage and vehicle type information is not available, data providers are provided an option to report total amount spent on fuel over the fiscal year, and the cost of fuel (in US Dollars) per gallon or liter in the city location on average over the fiscal year. Data providers are also asked to indicate the type of fuel purchased. Emissions estimates are then made based on the total fuel costs and the average cost of fuel per gallon or liter provided (Figure 7). Figure 7. Mobile Fuel Emissions Calculation (Fuel Cost) Source: TK Not all offices report mobile fuel use. Some do not have any owned or leased vehicles. The WBG s online data management system allows the data provider from an office with five or fewer employees the option to exempt himself/herself from reporting mobile fuel if the information is not easily accessible. In FY10, there are a few cases where some data about vehicle use is provided (such as distance driven) but the fuel combusted cannot be estimated. This occurs when no fuel economy for a vehicle is provided. In these cases the emissions are not included. In the United States, the EPA provides vehicle-specific emissions factors that are used to derive CH4 and N2O emissions from vehicles. To calculate these emissions, fuel usage quantity is multiplied by CH4 and N2O emission factors for the respective vehicle type. The CO2, CH4, and N2O emissions are then added to quantify CO2eq. Since collecting precise car models from all country offices is a difficult task, country office emissions calculations use one set of CH4 and N2O factors for each fuel type (gasoline, diesel, and LPG). These standards have been set in place until more accurate data is available. SCOPE 2 INDIRECT EMISSIONS ELECTRICITY PURCHASES SCOPE 2 The second scope of emissions under the GHG Protocol is indirect emissions from purchased electricity. These emissions are classified as indirect because the emissions do not occur at the facility, but rather at the plant where the electricity or steam is generated from fuel. These emissions are a consequence of the activities of the organization because although the organization does not own or control the sources, its actions require the generation of electricity. Organizations report emissions from the generation of purchased electricity that is used by equipment or operations controlled by them. For many organizations, purchased electricity represents one of the largest sources of GHG emissions and is the area where the most opportunities for reductions in GHG emissions exist. P a g e 11

Electricity activity data for each WB/IFC office is collected using one of three methods. The preference for reporting the data is to use Method 1, if not available then use Method 2, and as a last resort use Method 3. WBG methods for reporting electricity data: 1. Where possible, annual metered electricity usage (kwh) is reported for WBG offices in which the data provider was able to obtain information from electricity invoices. 2. For WBG offices without separate meters, data providers are asked to provide electricity invoice data for the entire building, total area of the entire building, and area of IFC/WB-occupied space in the building We prorate the annual electricity usage based on the portion of IFC/WB-occupied area in the entire building, and the electricity use invoiced for the entire building. 3. For offices that do not provide any data, estimates are based on regional electricity intensity (kwh/ft 2 ) established from actual data provided from Method 1. This method is explained below in more detail. Quantifying Emissions from Electricity GHG emissions from the generation of electricity include CO2, CH4, and N2O. GHG emissions are calculated based on the amount of kwh purchased multiplied by the power plant emissions factor. WBG offices often do not have enough information about the specific plants or power pools that provide them with power and electricity. Therefore, for the WBG s facilities, GHG emissions from electricity usage are calculated based on the amount (kwh) of electricity purchased and then multiplied by the region or country-specific emissions factor for CO2, CH4, and N2O. For electricity purchased in the United States, each year emissions factors are taken from the most recent EPA egrid to calculate GHG emissions. In accordance with EPA guidelines, previous years inventories are not retroactively updated with the most recent emission factors. The WBG uses region or country-specific emissions factors from IEA for all other locations. All emissions factors are listed in Appendix D. Figure 9 shows the GHG emissions calculation for WBG locations where energy use amounts are provided. For some countries, IEA country-specific emission factors do not exist. In these cases, average CO2/kWh emissions factor are used for region as found in the IEA document CO2-highlights.xls. To calculate CH4 and N2O emissions factors, the ratio of CH4 and N2O to CO2 emission factors is calculated, which is then multiplied by the CO2 emission factor for each respective GHG. For example: Figure 8 Estimating Country Electricity Emission Factors: Lao PDR P a g e 12

Figure 9. Purchased Electricity Emissions Calculation (Preferred) Region Specific X Emissions Factor = Mtons CO 2 for CO 2 kwh of Purchased Electricity X Region Specific Emissions Factor for CH 4 X CH 4 Global Warming Potential = Mtons CO 2 eq ( CH 4 ) X Region Specific Emissions Factor for N 2 O X N 2 O Global Warming Potential = Mtons CO 2 eq ( N 2 O ) Mtons CO 2 + Mtons CO 2 eq ( CH 4 ) + Mtons CO 2 eq ( N 2 O ) = Total Mtons CO 2 eq from Electricity Source: TK Methodology for Estimating Electricity Use For offices that are able to provide electricity consumption for the entire building but not for the IFC/WB-occupied area, annual electricity consumption is prorated for the IFC/WB-occupied area. This is accomplished by dividing the IFC/WB-occupied space by the size of the entire building and then multiplying this figure by the annual electricity consumption of the facility. Figure 10. Purchased Electricity Emissions Estimate (Building Area) Building ft 2 X Average kwh / ft 2 / yr = Estimated kwh of Purchased Electricity Region Specific X Emissions Factor = Mtons CO 2 for CO 2 Estimated kwh of Purchased Electricity X Region Specific Emissions Factor for CH 4 X CH 4 Global Warming Potential = Mtons CO 2 eq ( CH 4 ) X Region Specific Emissions Factor for N 2 O X N 2 O Global Warming Potential = Mtons CO 2 eq ( N 2 O ) Mtons CO 2 + Mtons CO 2 eq ( CH 4 ) + Mtons CO 2 eq ( N 2 O ) = Total Mtons CO 2 eq from Electricity Source: TK While every office is provided an opportunity to report activity data where possible, the WBG s online data management system allows the data provider from an office with five or fewer employees the option to default to estimated emissions for electricity use. For WBG offices that are unable to provide electricity consumption data, an estimate of annual electricity use is calculated based on an IFC/WB regional intensity figure and the area of the office occupied (Figure 10). The intensity figure is calculated for each IFC or WB region by adding the annual electricity consumption for each country office that responded within that region and dividing the sum by the sum of the area of each office to generate an electricity consumption per area (kwh/ft 2 ) intensity figure. This regional figure is then multiplied by the area of each non-responding country offices to calculate an estimate of electricity consumption (kwh) for each country office. Tables 3 (WB) and 4 (IFC) show the IFC/WB country offices that were used to calculate each regional average. P a g e 13

The averages calculated are also shown in Tables 3 and 4. These numbers may change in the future as more comprehensive data is collected. In this instance, we would recalculate previous years emissions for electricity based on the new electricity intensity averages. For now, we will continue to use the FY 2008 averages. Table 4. Electricity Averages for WB Regions (Based on FY2008 Data) WB Region Average Based on the Following Countries kwh/ft 2 East Asia and the Pacific (EAP) Europe and Central Asia (ECA) Latin America and the Caribbean (LAC) Middle East and North Africa (MNA) South Asia (SAR) Sub-Saharan (AFR) Australia, Cambodia, China, Indonesia (Jakarta), Laos, Thailand, Timor-Leste, Vietnam (Hanoi) Albania, Armenia, Belarus, Georgia, Kazakhstan (Almaty), Kosovo, Kyrgyz Republic, Macedonia, Poland, Romania, Serbia, Tajikistan, Turkey, Ukraine Argentina, Bolivia, Colombia, Dominican Republic, Ecuador, Guatemala, Haiti, Honduras, Jamaica, Peru 11.1 14.8 15.2 Egypt 15.1 India (New Delhi 70 Lodhi, 53 Lodhi Estate, Golf Links, Polish Embassy), Pakistan Benin, Burkina Faso, Eritrea, Ethiopia, Gabon, Ghana, Malawi, Niger, Rwanda, Senegal, Zimbabwe United States/Other United States 23.0 Locations omitted were Bangladesh, D.R. of Congo, India (New Delhi INTACH), Iran, Liberia, Mexico, Moldova, Mozambique, Paraguay, Russian Federation (Moscow), Sudan (Juba), Uruguay. Source: ASR Table 5. Electricity Averages for IFC Regions (Based on FY2008 Data) 18.2 10.8 IFC Region Average Based on the Following Countries kwh/ft 2 Central & Eastern Europe (CEU) Georgia, Ukraine (Kiev, Vinnytsia) 13.2 East Asia & the Pacific (CEA) Australia, China (Chengdu, Hong Kong, Beijing), Indonesia (Aceh, Jakarta), Lao P.D.R., Philippines (Manila), Vietnam (Hanoi, Ho Chi Minh City) 8.6 Latin America & the Caribbean (CLA) Argentina, Bolivia, Brazil (Rio de Janeiro, Sao Paulo), Colombia, Mexico, Peru 9.0 Middle East & North Africa (CME) Egypt, Morocco 10.6 South Asia (CSA) Bangladesh, Sri Lanka 20.1 P a g e 14

Southern Europe & Central Asia (CSE) Albania, Kazakhstan, Kyrgyz Republic, Macedonia, Serbia and Montenegro, Turkey 9.3 Sub-Saharan Africa (CAF) Cameroon, Nigeria, Senegal, South Africa 9.0 Part 1 Countries United Kingdom 34 U.S. facilities with operational-control (F) 21.6 United States Locations omitted were Algeria, Belarus, Bosnia and Herzegovina, France, India (New Delhi), Indonesia (Aceh), Jordan, Kenya (Nairobi), Laos, Romania, Mongolia, Pakistan (Karachi, Islamabad), Russian Federation (Moscow), Ukraine (Vinnytsia), Yemen. Source: ASR PURCHASED HEAT, STEAM, AND CHILLED WATER SCOPE 2 Indirect emissions also include emissions from heat, steam, and chilled water purchased for use in WBG offices. Although the number of offices that purchase heat, steam, or chilled water is small, in the effort of completeness we have decided to include these purchases. At the WBG Washington, DC offices, heat, steam, and chilled water are not purchased. Quantifying Emissions from Steam Emissions from the purchase of steam are estimated based on the amount of steam purchased and an assumed fuel type (natural gas) and boiler efficiency (80 percent) based on the EPA Climate Leaders Guidance Indirect Emissions from Purchases/Sales of Electricity and Steam. Steam purchase can usually be found on utility bills or other records. If steam purchased is communicated in mass instead of energy, the mass should be converted to energy based on the heat content of steam (assumed to be 1200 Btu/lb). The steam purchased (in units of energy) is divided by the boiler efficiency and then multiplied by emission factor for each GHG for natural gas. Each GHG is multiplied by its GWP and added to calculate the CO2 equivalent emissions from the purchase of steam (Figure 10). Figure 11. Estimating Emissions From Purchased Steam Source: TK P a g e 15

Table 6. Assumptions for Calculating Emissions from Steam Category Fuel Type Fuel to Steam Conversion Efficiency 80% Steam Heat Content (Btu/lb) 1200 Source: ASR Quantifying Emissions from Chilled Water Assumption Natural Gas Estimates for emissions from chilled water production are a small part of the overall World Bank Group emissions inventory. In FY 10, only a few offices responded with information regarding their chilled water purchases. The activity data used to calculate emissions resulting from purchases of chilled water are ton-hours and the electric grid country/regional factor. A default estimate is used in the calculation unless site-specific data is available regarding the chilled water supplier. A chiller efficiency of 0.75 kw per ton of cooling is assumed as the default, which was obtained from the 2006 Buildings Energy Data Book, 2003 stock efficiency for centrifugal chillers. This chiller efficiency is multiplied by the reported ton-hours of cooling to produce an estimate of the electricity used. The estimate of the electricity used in chilled water production is then multiplied by the country-specific emissions factors for CO2, CH4 and N2O, as is described in the estimation of electricity emissions, above. SCOPE 3 OTHER INDIRECT EMISSIONS BUSINESS TRAVEL EMISSIONS SCOPE 3 Business air travel is representative of the WBG s core business activities and a significant emissions source; therefore, air travel is included as a voluntary Scope 3 emissions source in the inventory. Due to difficulty in obtaining data for train and car rental, and the small proportion of associated emissions, these are excluded from the inventory. This data may be included in future inventories. Quantifying Emissions from Air Travel The methodology for collecting air travel data is different for the WBG s DC operations and WBG country offices based on the quality of the data available (described below). However, emission factors are the same for all WBG air travel and are from the 2010 Guidelines to Defra/DECC's GHG Conversion Factors for Company Reporting. Version 1.1 FINAL (updated June 2010). Washington, DC Specific For the WBG s U.S.-based operations, air travel data includes air travel for all WBG employees with an identification number (UPI) this includes contractors, consultants, and full-time staff. For all air travel booked through the WBG Headquarters travel agent, air travel data is broken down by distance into three categories for each leg (short haul, medium haul, and long haul). The definitions used are from the revised 2010 Guidelines to Defra/DECC's GHG Conversion Factors for Company Reporting. Version 1.1 FINAL (updated June 2010): a short-haul flight is less than 300 miles; a medium-haul flight is less than 2,300 miles; and a long-haul flight is more than or equal to 2,300 miles. No estimates on miles traveled are used for the WBG s U.S.-based operations given the accuracy of data from the travel agent. Emissions from business air travel are not included in reporting for the U.S. EPA Climate Leaders Program. To calculate air travel emissions for each flight category, the distance traveled and the appropriate GHG emission factor is applied to obtain the emissions due to air travel (Figure 11). For a list of emissions factors, see Appendix F. P a g e 16

Figure 12. Air Travel Emissions Calculation (Preferred) Note on Integration of the Radiative Forcing Index for Medium- and Long-haul Flights Radiative forcing is the change in radiation received at the surface of the earth due to the emission of greenhouse gases. High-flying aircraft spur radiative changes through three types of processes: direct emission of radiatively active substances, such as CO2 and water vapor; emission of chemicals that produce or destroy radiatively active substances, such as NOx; and emission of substances that generate aerosols or lead to changes in natural clouds (for example, contrails). The radiative forcing index (RFI) is a measure of the importance of these aircraft emissions on the atmosphere. The current, generally accepted, RFI factor is 2.7. Neither the United Kingdom s DEFRA nor the United States EPA or WRI factor the RFI into air travel emissions calculations despite the recommendation of the UNFCCC. Therefore, the WBG does not currently integrate RFI into its GHG inventory for air travel. Both the WRI and the EPA are reviewing this issue and may decide to integrate RFI into air travel emissions calculations. If international consensus is reached on the appropriate application of RFI, the WBG will revisit this issue. Country Office Specific For WBG country office based operations, each country office must provide air travel data in the annual country office footprint survey, as there are no central travel agents for country office operations. Each country office is asked to provide air travel for all employees, broken down by distance into three categories for each flight short haul, medium haul, and long haul. As noted above, WBG distance definitions for flights from country offices are from the 2010 Guidelines to Defra/DECC's GHG Conversion Factors for Company Reporting. Version 1.1 FINAL (updated June 2010In cases where country offices cannot provide total distances categorized by short-, medium-, and long-haul flights, country offices are asked to provide either the exact or approximate number of flight legs (not round-trip) purchased, broken down by flight length category. Methodology for Estimating Air Travel Because air travel emissions account for a large percentage of the WBG s GHG footprint, there is a need to ensure our data is complete as possible. To fill the data gaps and get a more accurate picture of the WBG s GHG impacts, air travel emissions are estimated for country offices that do not provide any activity data or provide the total flights purchased, broken down by short-, medium-, and long-haul flights but not the corresponding distance. If a country office provides the total number of flights (legs) broken down by short-, medium-, and long-haul flights, we estimate emissions by multiplying the total number of flights in each category by an estimated length of trip for each length (Figure 12). The trip distances are: short, 300 miles; medium, 2,300 miles; and long, miles vary based on region (see table 7 below). Both short- and medium-haul flight averages are based on the upper cusp of DEFRA s definitions to avoid under-estimations. The average long-haul flight distance has been determined for each region based on the flight distance between the WBG hub-office and the Washington, DC office. This average assumes most long-haul flights are used to travel to the WBG s Washington, DC offices, because the WBG has been decentralizing and shifting travel needs to within regions. The short-, medium-, or long-haul designation of a round-trip flight purchased is based on start and end destination, and it does not account for the multiple legs that may be a part of each flight purchased. Table 7. Average Long-haul Distance Flight from WBG Hub Offices IFC/WB Region Hub Office One-way Flight Distance in Miles CLA/LAC Rio de Janeiro 4,796 CME/MNA Cairo 5,842 P a g e 17

CAF/AFR Johannesburg 8,134 CEA/EAP Hong Kong 8,153 CSA/SAR New Delhi 7,506 CEU Moscow 4,882 CSE/ECA Istanbul 5,241 Part 1/Other Paris 3,856 Figure 13. Methodology for Estimating Business Travel Emissions from Number of Flights Source: TK It is intended that this option for reporting air travel is temporary as the WBG continues its research on how to collect business travel from offices that do not have centralized travel agents. However, the assumption is that this methodology is more accurate than the intensity averages applied (methodology explained below), when an office submits no activity data on air travel. To estimate air travel where no activity data was given by the country office, intensity averages based on miles traveled per employee were calculated. To calculate the intensity averages, the WBG used data provided by U.S. and country offices in FY2008 (number of employees, and total short-, medium-, and long-haul miles traveled). Offices that provided data on the number of flights but not total lengths were excluded from creating the intensity averages. The intensity averages used to estimate air travel when no data is provided are seen in Table 6. As better data is collected, the regional estimates will be revisited. The average distance per employee is multiplied by the number of employees in each office to calculate an estimate of the distance flown by employees in the office for each flight distance category. The same methodology used to calculate emissions in cases where activity data is given is then used. Table 8. Averages for Air Travel (Based on FY2008 Data) Agency Miles Per Employee Short Miles Per Employee Medium Miles Per Employee Long IFC 276 2,704 18,240 WB 362 2,136 31,898 Source: TK DATA MANAGEMENT P a g e 18

ACTIVITY DATA AND DATA MANAGEMENT WBG Data Collection The WBG continued to centralize GHG emissions data collection and management in FY10 by using a Web-based inventory management database called Credit360. The online system, accessible to registered data owners via http://worldbank.credit360.com, allows users to input activity data via a simple online survey that collects information on energy use, refrigerant purchases, and business travel. Data is also collected on recycling habits, volunteer hours, water use, financial donations, and energy efficiency initiatives. Data owners in country offices are typically resource management staff or designated champions who work with the appropriate staff to collect the necessary information. A notification is sent to data owners in the first quarter of each fiscal year alerting them that annual Carbon Footprint Survey is available. The system is secure and requires data providers ( Users ) to log in with a username and password. This method also provides an audit trail, so it is clear which staff member is entering the data. Upon log-in, users are provided links to each office that they have been assigned, and answer questions in the form of an online survey. As previously mentioned, offices with five or fewer employees are provided an option to (a) default to estimated emissions for electricity use and refrigerants, and (b) to exempt himself/herself from reporting on-site fuel and mobile sources. These options are provided assuming the difficulty in obtaining this data, probable inaccuracy, and the insignificant percentage it represents of the WBGs overall carbon inventory. In a few cases, offices have more than 5 employees but do not respond to the survey, either due to lack of staffing, neglect or other reasons. In these cases, the Sustainability Coordinator in charge of the WBG GHG inventory responds to the survey for the office, entering required information on office size, but triggering the estimates for when no data is entered for electricity, refrigerant and business travel by picking Exempt-Less than 5 employees so that the Credit360 system is prompted to use the estimates detailed in the sections above. This was required for around 40 WB offices in FY 10. To collect GHG emissions at WBG facilities in Washington, DC, engineers, building managers, real estate experts, travel management officers, and HR analytics officers identified in the Management Tools section are asked to submit their respective data sets for the fiscal year. Data Sources Scope 1 direct emissions data from on-site fuel use typically comes from fuel-purchase receipts or records maintained by facility managers of owned buildings and from building managers or landlords for leased buildings. Scope 1 emissions data for mobile sources typically come from fuel-purchase receipts. Where fuel purchase data is not available, typically driver log information on fuel purchases or mileage is used. Scope 1 emissions data from fugitive refrigerant emissions come from service records from the landlord or facility manager and are submitted to WBG data owners on an as-needed basis. Scope 2 emissions from electricity usage typically come from landlords for leased buildings and from monthly electric utility bills for owned buildings. Scope 3 optional emissions data for business travel initiated from Washington, DC is reported through the WBG s Travel Office, which uses a travel management contractor, currently American Express. American Express creates itineraries for each traveler s trip and data is recorded in SAP. This data is combined and summarized and reported at all organizational levels, from our vice presidential units (VPUs) down to the individual traveler. Country offices do not use American Express, nor do most have a dedicated travel agent, and therefore they report business travel data from their own records, including receipts and travel logs. Data is collected in total distance traveled for short, medium, and long hauls. When this data is not available, offices estimate number of flight legs broken down by short-, medium-, and long-haul flights. P a g e 19

Headquarters Specific: USA Scope 1 emissions data from fugitive refrigerant emissions come from service records from the facility contractor, Combustioneer, submitted to WBG engineers on an as-needed basis. At the WB, the CR team coordinates the assignment of roles and responsibilities for GHG inventory data management, collects relevant data from assigned staff, and then calculates the GHG inventory. At the IFC, the Footprint Program Officer coordinates the assignment of roles and responsibilities for GHG inventory data management, collects the relevant data from assigned staff, and then calculates the GHG inventory. Scope 1 emissions data for all tracked emission sources are given in Table 10. Table 9. Data Origins for Scope 1 Emission Sources Source Data Tracked Data Origin Vendor Source Record Responsibility Boilers and generators Quantity of fuel consumed Purchasing records Washington Gas GSDCR CHRFM Air conditioning Quantity of refrigerant replaced, removed Service records Combustioneer GSDCR CHRFM Mobile combustion sources Source: TK Fuel purchased Departmental fuel logs, purchasing card records NA GSDSO, GSDCR, GSDSS, GSDMS, CHRFM Scope 2 emissions from electricity usage at WBG-owned buildings are assessed through electric utility bills (kwh) consumption records (Table 11). Table 10. Data Origins for Scope 2 Emission Sources Source Data Tracked Data Origin Vendor Source Record Responsibility Electricity Quantity of electricity Utility bill PEPCO GSDCR CHRFM consumed (kwh) Source: TK Scope 3 optional emissions data for business travel initiated from Washington, DC is captured through the WBG s travel database. The Travel Agent creates itineraries for each traveler s trip. This data is recorded in SAP and reported through Business Warehouse to WB CR for the inventory calculation. Only itineraries that are booked through the Travel Agent will be included in the total. Therefore, if a traveler books travel outside of the Travel Agent (although this is strongly discouraged), that trip will not be captured. Thus, most travel booked by country offices is not included. The travel data only includes air travel; it does not include car, train, or any other transportation modes. Air travel data is collected in total distance traveled for short, medium, and long hauls. QUALITY ASSURANCE The WBG staff the WB CR team and the IFC Footprint Program Officer annually review the data collection process during the inventory development process to improve accuracy and fill data gaps. To provide a level of quality assurance with the country office activity data, all office surveys are reviewed in detail and clarifying questions are sent to key contacts. When clarifying information is not received, data is taken out of the P a g e 20

inventory if it has a large potential for error and will skew inventory results. In these cases an estimate is made when possible. In the new data management system, Credit360, this whole process of data entry, returned data, omitted data, and accepted data is captured for auditing purposes. The global FY2007 inventory was the first year in which the inventory process was facilitated by importing activity data into a database that is prepopulated with emissions factors and calculation methodologies. To provide some level of quality assurance, random data was selected from the inventory database and manually recalculated. Currently, data gaps exist for all emissions sources. The biggest gaps are for on-site fuel and refrigerant leakage data from developing country offices; however, both of these represent a very small percentage of the overall WBG GHG inventory (estimated less than 5 percent). The most significant data gap is air travel, given the large percentage that air travel is for the overall WBG inventory (estimated over 50 percent). As the inventory process becomes routine for country offices, processes will be put into place to collect needed activity data. Washington, DC specific At the WBG Headquarters in Washington, DC, the following actions are undertaken to prevent errors: GSDCR and CR will assess the list of WB management controlled properties to ensure that the inventory includes all leased and owned facilities, as well as to confirm the square footage of all existing space. CHRFM and FP will assess the list of IFC management controlled properties to ensure that the inventory includes all leased and owned facilities, as well as to confirm the square footage of all existing space. GSDCR and CR will inventory each WB management controlled facility for stationary fuel sources, including generators, boilers, and chillers. CHRFM and the FP will inventory each IFC management controlled facility for stationary fuel sources including generators, boilers, and chillers. GSDCR and CR will review all WB fuel records for the year to ensure that logs and invoices are consistent with reality. CHRFM and the FP will review all IFC fuel records for the year to ensure that logs and invoices are consistent with reality. GSDCR and CHRFM will review utility bills provided by the utility company to ensure that the patterns are consistent with use. Upon changes to the bills, GSDCR will notify CR, and CHRFM will notify the FP, to update the inventory. GSD Travel Office will provide and review the business travel figures for each year for all WBG travel originating at Headquarters. All owners of WBG vehicles will be responsible for their own fuel logs and reporting. This includes GSDCR, GSDSO, GSDMS, and CHRFM. As part of the World Bank s voluntary participation in the EPA Climate Leaders program, the EPA can request to conduct a periodic review of the World Bank s Headquarters GHG inventory and identify any areas that appear to be in error. DATA SECURITY Credit360 is a Web-based data management program based around an industrial strength database that is scalable, fine-grained, and sophisticated. It is designed to run over standard security protocols such as SSL for Web access. Core permissions, such as read and write access, are highly controlled by WB CR and IFC FP and documented. The list of users may be available upon request. Information compiled for the purpose of the WBG GHG inventory will be maintained by WB CR and IFC FP. Both teams have file backup protection standard to the WBG s data backup system. CORPORATE REPORTING FREQUENCY Facility data will be reported on an annual basis in time for annual inventory reporting, generally by the end of the first quarter of the fiscal year. P a g e 21

BASE YEAR The WBG completed its first global GHG inventory in FY2007. The inventories in FY2007 and FY2008 are for learning and educational purposes teaching country offices about carbon inventory data collection and identifying data gaps. The FY2009 inventory was the first using a Web-based survey, and was also used as a learning experience. It is expected that by FY2010 the WBG inventory will have more complete data with a high level of quality and this inventory will serve as the base year inventory. Washington, DC specific The WBG conducted a GHG inventory in 2006 and 2007 at its Headquarters offices in Washington, DC. For the World Bank s Climate Leaders commitment, the base year is calendar year 2006, whereas for internal reporting and progress measurement, the World Bank s base year is measured in fiscal year 2006 (July 2005 to June 2006). ADJUSTMENTS TO BASE YEAR EMISSIONS STRUCTURAL AND METHODOLOGY CHANGES Structural changes include mergers, acquisitions, and divestments and/or outsourcing or in-sourcing of GHG emitting activities. Changes in the status of leased assets also are considered structural changes. Methodology changes include changes in activity data accuracy, changes in emission factors, changes in electricity intensity or air travel intensity figures, and/or changes to the methodology used to calculate GHG emissions. Discovery of significant errors in base year emissions calculations may necessitate a change in the base year emissions inventory. Significant structural or methodology changes in future years may necessitate an adjustment to the base year emissions to ensure that data are consistent and historically relevant. A Significance Threshold requiring a change in the base year emissions would be a 1 percent change in the total corporate-wide GHG emission inventory over or under the previous calculation (if no change were made). Changes Due to New Emission Factors If there is a change to published emission factor(s), the emission factors will be changed for each of the previous years as well as the current year, provided they meet the 1 percent Significance Threshold. By changing the emission factors for each of the previous reporting years, the emission calculations remain historically consistent and relevant since the same factors are used throughout. Changes Due to Errors Arithmetic and data entry mistakes can occur while recording and reporting emissions data. If errors are identified during subsequent year inventory reporting that trigger the Significance Threshold, corrections to the previous inventories will be made. Changes Due to Data Accuracy and Availability If new data are available on source emissions that were not previously available or if new methodologies result in obtaining more accurate data on source emissions, an adjustment to previous year may be required. In such cases the Significance Threshold will be evaluated to determine if adjustments to the past years inventories are warranted. ROLES AND RESPONSIBILITIES MANAGEMENT TOOLS Each WBG office is encouraged to have a chart to track roles and responsibilities (Table 9). This IMP contains detailed roles and responsibilities for Washington, DC. For contacts for our global offices, please contact the WBG. Table 11. Roles and Responsibilities for Data Reporting Emission Source Location Department Responsible Persons Responsible Electricity, boilers, generators, refrigeration Owned WB buildings GSDCR Robert Sensenig, Sr. Project Manager, GSDCR David Chubski, Customer Service P a g e 22

Emission Source Location Department Responsible Persons Responsible Records are maintained in the following fashion: Representative, GSDCR Lead Engineer, Emcor Facilities Services All utility records from electricity and natural gas consumption from owned buildings are kept in two forms: paper and electronic (in the World Bank s accounting system, SAP). The paper form is filed twice within GSD. The process for electricity bills and for natural gas and diesel purchases for boilers and generators is as follows: Invoice generated and sent to the World Bank Invoice scanned and filed in SAP Original invoice filed with GSD Duplicate paper invoice filed with accounting Data tracked in Annual Energy Tracking.xlsx Diesel purchases for generators are recorded by the generator servicing company, Griffiths, as well as the engineer of the building containing the generator that was refilled. Griffiths sends a paper invoice that is filed with GSDCR as a hard copy. The hard copy of the bill is maintained by the World Bank. Refrigerant replacement and replenishment is recorded by the servicing company, Emcor. Emcor will submit an electronic report to the World Bank Contract Manager of each service instance with the quantity of refrigerant replaced or replenished. A hard copy of the report will be maintained by Emcor in their World Bank office. The engineer for the building containing the chiller that was serviced will also maintain a copy of the file. The World Bank will maintain these records for three years as required by the EPA. Electricity, boilers, generators, refrigeration Leased WB buildings GSDCR Hisao Kimura, Sr. Project Manager, GSDCR For leased buildings, records are maintained in the following fashion: The World Bank, as a leased building tenant, does not have direct access to utility bills from our leased buildings. Landlords are contacted on an as needed basis (at least annually for purposes of the carbon inventory) to seek the information. In line with standard industry practice, the utility data is provided to the World Bank on a prorated scale by square footage. This information is received by e-mail and retained indefinitely. In the absence of concrete data, estimations are made based on intensity rates (kwh/ft 2 ). Electricity, boilers, generators, refrigeration Owned IFC buildings Records are maintained in the following fashion: CHRFM Christopher Potkay, Contractor, Brandywine Realty Trust Robert Pearlman, Sr. Facilities and Administration Officer, CHRFM All utility records from electricity and natural gas consumption from the IFC F building are kept in two forms: paper and electronic. The paper form is filed in the office of the IFC Chief Engineer, part of the Facilities Management team. The paper form is scanned, and electronic copies are stored in the shared network drive, and in the accounting software system, Avid, managed by Brandywine IFC s facilities management servicing company. On a monthly basis, the data is manually entered into spreadsheets organized by utility type (stored on IFC s shared network drive) and then imported into one footprint summary spreadsheet (also stored on IFC s shared network drive). All these records are kept indefinitely. Refrigerant replacement and replenishment is recorded by the servicing company, Brandywine. Brandywine will submit an electronic report to the IFC Facilities Management team with the quantity of refrigerant replaced or replenished. A hard copy of the report will be maintained by Brandywine. The engineer for the building containing the chiller that was serviced will also maintain a copy of the file. Mobile combustion sources Owned WB vehicles GSDSO GSDCR GSDMS Sylvie Giroux, Customer Service Representative, GSDSO Nino Fleri, Sr. Project Manager, GSDFR P a g e 23

Emission Source Location Department Responsible Persons Responsible Fuel usage records are maintained in the following fashion: Ben Moss, Project Manager, GSDMS Fuel usage for vehicles is maintained and reported by individual units. For the majority of vehicles, which are owned by Security, the fuel usage is tracked as follows: Driver fills up vehicle with p-card Driver notes mileage down on receipt Driver gives receipt (which lists number of gallons and mileage) to the Customer Service Representative. GSD Resource Manager authorizes payment and maintains records for three years The Representative retains the p-card statement and receipts to fill in spreadsheet Business travel Travel booked through American Express GSDTV Angeline Attena, Travel Specialist, GSDTV Roman Neumeister, Travel Specialist, GSDTV Records are maintained in the following fashion: This data is recorded in SAP and reported through Business Warehouse to CR for the inventory calculation. Source: TK TRAINING The purpose of the WBG s training procedure is to ensure that training that pertains to the World Bank s CR Program, IFC s Footprint Program, and to the GHG inventory is maintained. Each WBG office will outline their training procedure and update the IMP as necessary. Headquarters Specific: USA At the WBG Headquarters in Washington, DC the task of maintaining the inventory is limited to the WB s CR and GSDCR and IFC FP; thus, currently, training will be targeted to the specific needs of individual CR and IFC FP staff and may entail the following: Attending Climate Leaders conferences, as available Reviewing Climate Leaders Design Principles documents annually Maintaining ongoing discussions with Climate Leaders and consultants Attending various trainings with outside groups, such as the GHG Institute e-learning, U.S. Green Building Council, the Environmental Protection Agency, and U.S. Department of Energy DOCUMENT RETENTION AND CONTROL POLICY Washington, DC specific See Roles and Responsibilities section for Washington, DC offices process. INTERNAL AUDITING AUDITING AND VERIFICATION The WBG will conduct a desktop review of the corporate GHG inventory each year. Based on this review, any office triggering a Significance Threshold will in turn trigger the need for an internal verification review of that site. P a g e 24

EXTERNAL AUDITING The WBG will periodically hire a third-party, outside reviewer of the Inventory Management Plan and the corporate GHG inventory. Should an external audit be warranted, the WBG will contract a third-party audit. ERT-Winrock conducted a verification of the WBG FY2007 inventory and IMP in FY2008. MANAGEMENT REVIEW Annually, upon completion of the GHG inventory, the GHG management team, comprised of members of ENV, GSD, CHRFM, CES, and IFC FP of the WBG will meet to discuss the outcomes of the inventory. CORRECTIVE ACTION Corrective actions will be implemented at the direction of the WB CR and IFC FP in response to a desktop review and/or an internal or external audit identifying a Significance Threshold criteria item or other significant structural or methodological issue that warrants corrective action. Such corrective actions will be documented by changes to the IMP and/or the GHG Inventories. Changes to document, inventories, plans, and so forth are subject to the IMP Document Retention and Control Policy. P a g e 25

APPENDIX A: STATIONARY EMISSION FACTORS Fuel Type Natural Gas CO2 (kg/mmbtu) Stationary Emissions Factors CH4 N2O (kg/mmbtu) (kg/mmbtu) CO2eq Unit Heat Content kg CO2eq/ 53.3 0.00475 0.00009 53.406 5.34 MMBtu kg CO2eq/ therm 50.62 kg CO2eq/GJ 1.86 kg CO2eq/m 3 988 Btu/ft 3 HHV 2.70 kg CO2eq/kg Distillate Fuel Oil (#1, 2, 4) 74.2 0.01002 0.00060 74.644 kg CO2eq/ MMBtu 2.690 kg CO2eq/l 10.181 kg CO2eq/gal 0.136 MMBtu /gal HHV Residual Fuel Oil (#5 & 6) Gasoline 77.6 0.01002 0.01002 77.952 74.2 0.01002 0.01002 74.644 kg CO2eq/ MMBtu kg CO2eq/ MMBtu 2.385 kg CO2eq/l 0.143 0.124 MMBtu /gal HHV MMBtu /gal HHV LPG/Propane Kerosene 59.9 0.00501 0.00010 60.029 60.029 72.0 0.01002 0.00060 72.439 kg CO2eq/ MMBtu kg CO2eq/ MMBtu kg CO2eq/ MMBtu 9.585 kg CO2eq/gal 2.53 kg CO2eq/l 0.084 0.132 MMBtu /gal HHV MMBtu /gal HHV 2.026 kg CO2eq/kg Source: WRI. Calculation Tool for Direct Emissions from Stationary Combustion. Calculation worksheets. December 2007. Version 3.1 P a g e 26

APPENDIX B: REFRIGERANT EMISSIONS Global Warming Potentials GHG Type GWP Source CO2 1 Intergovernmental Panel on Climate Change, Second Assessment Report http://www.ipcc.ch/ipccreports/assessments-reports.htm CH4 21 N2O 310 SF6 23,900 Refrigerants HCFC Type GWP Source Only used to measure supplemental emissions R-11 4,600 GWPs drawn from Intergovernmental Panel on Climate Change, Second Assessment R-22 1,700 Report http://www.ipcc.ch/ipccreports/assessments-reports.htm HFC Type GWP Source R-23 11,700 R-41 150 R-123 120 R-125 2,800 R-134 1,000 R-134a 1,300 R-143 300 R-143a 3,800 R-152a 140 R-227ea 2,900 R-236fa 6,300 R-245ca 560 R-R407c 1,526 HFC- 1,300 4310mee R-404a 3,260 R-410a 1,725 Calculating HFC and PFC Emissions from the Manufacturing, Servicing, and/or Disposal of Refrigeration and Air-Conditioning Equipment. Calculation Worksheets. Version 1.0. GWPs draw from Intergovernmental Panel on Climate Change, Second Assessment Report http://www.ipcc.ch/ipccreports/assessments-reports.htm R-227ea 3,500 PFC Type GWP Source PFC-14 6,500 PFC-116 9,200 PFC-218 7,000 PFC-3-1-10 7,000 PFC-c318 8,700 PFC-4-1-12 7,500 PFC-5-1-14 7,400 Calculating HFC and PFC Emissions from the Manufacturing, Servicing, and/or Disposal of Refrigeration and Air-Conditioning Equipment. Calculation Worksheets. Version 1.0. GWPs draw from Intergovernmental Panel on Climate Change, Second Assessment Report http://www.ipcc.ch/ipccreports/assessments-reports.htm Vehicle Refrigerant Charge Factors Vehicle Charge Source Type Factor (kg) Passenger 0.8 Car EPA Refrigerant Guidance, 2004, Table 2 Light Truck 1.2 Aircraft 6.4 Cooling Factor Region Ft 2 per cooling ton Source USA 500 Cooling intensity for region per Dan Sobrinski, Econergy P a g e 27

APPENDIX C: MOBILE FUEL EMISSION FACTORS CO2 Emission Factors Fuel type CO2 Units Source Gasoline 0.002400777 tco2eq/l Gasoline 0.00908694 tco2eq/gal Diesel 0.002684395 tco2eq/l Diesel 0.010160433 tco2eq/gal LPG 0.00165981 tco2eq/l LPG 0.005815399 tco2eq/gal Fuel Type WRI. CO2 Emissions from Business Travel. Version 2.0. http://www.eia.doe.gov/oiaf/1605/techassist.html N2O, CH4 Emission Factors Used for Country Offices CH4 N2O CH4 N2O CH4 N2O g/mi g/mi kg/gal kg/gal kg/l kg/l Gasoline 0.1696 0.0197 0.0037312 0.0004334 0.000986 0.000114505 Diesel 0.0005 0.001 0.000011 0.000022 2.90621E-06 5.81242E-06 Vehicle Type Table A-1 - "Non-catalyst" Table A-1 - "Passenger cars & moderate control" Table A-7 - "light-duty vehicles" LPG 0.037 0.067 0.000814 0.001474 0.00021505 0.000389432 Source: EPA Climate Leaders. Direct Emissions From Mobile Combustion Sources. May 2008 Note: N2O, CH4 were calculated using average vehicle fuel economy. WB/IFC only has volume (gallons or liters) of fuel consumption and the CH4 and N2O factors are per distance (mi or km) traveled. As a result, a corporate average fuel economy was assumed to be 22 mpg. N2O, CH4 Emission Factors Used in U.S. Only Vehicle Type Fuel Type N2O CH4 Passenger Cars g/mi g/mi 1984 1993 0.0647 0.0704 1994 0.056 0.0531 1995 0.0473 0.058 1996 0.0426 0.0272 1997 0.0422 0.0268 1998 0.0393 0.0249 Gasoline 1999 0.0337 0.0216 2000 0.0273 0.0178 2001 0.0158 0.011 2002 0.0153 0.0107 2003 0.0135 0.0114 2004 0.0083 0.0145 2005 0.0079 0.0147 Vans, Pickups, SUVs g/mi g/mi 1987 1993 0.1035 0.0813 Gasoline 1994 0.0982 0.0646 1995 0.0908 0.0517 P a g e 28

N2O, CH4 Emission Factors Used in U.S. Only Vehicle Type Fuel Type N2O CH4 1996 0.0871 0.0452 1997 0.0871 0.0452 1998 0.0728 0.0391 1999 0.0564 0.0321 2000 0.0621 0.0346 2001 0.0164 0.0151 2002 0.0228 0.0178 2003 0.0114 0.0155 2004 0.0132 0.0152 2005 0.0101 0.0157 Heavy-duty Vehicles g/mi g/mi 1985 1986 0.0515 0.409 1987 0.0849 0.3675 1988 1989 0.0933 0.3492 1990 1995 0.1142 0.3246 1996 0.168 0.1278 1997 0.1726 0.0924 1998 Gasoline 0.1693 0.0641 1999 0.1435 0.0578 2000 0.1092 0.0493 2001 0.1235 0.0528 2002 0.1307 0.0546 2003 0.124 0.0533 2004 0.0285 0.0341 2005 0.0177 0.0326 Other Non-highway g/gal g/gal Small Utility Gasoline 0.22 0.5 Large Utility Diesel 0.26 0.58 Passenger Cars g/mi g/mi 1960 1982 0.0012 0.0006 1983 1995 0.001 0.0005 1996 2004 0.001 0.0005 Light Trucks g/mi g/mi 1960 1982 0.0017 0.0011 1983 1995 Diesel 0.0014 0.0009 1996 2004 0.0015 0.001 Heavy-duty Vehicles g/mi g/mi 1960 1982 0.0048 0.0051 1983 1995 0.0048 0.0051 1996 2004 0.0048 0.0051 Source: EPA Climate Leaders. "Direct Emissions From Mobile Combustion Sources. May 2008 P a g e 29

APPENDIX D: PURCHASED ELECTRICITY United States of America Country / egrid Subregion lb CO2/ MWh lb CH4/ MWh lb N2O/ MWh lb CO2eq/ MWh ASCC Alaska Grid 1232.36 0.0256 0.0065 1234.91 ASCC 498.86 0.0208 0.0041 500.57 Miscellaneous WECC Southwest 1311.05 0.0175 0.0179 1316.97 WECC California 724.12 0.0302 0.0081 727.27 ERCOT All 1324.35 0.0186 0.0151 1329.42 FRCC All 1318.57 0.0459 0.0169 1324.77 HICC Miscellaneous 1514.92 0.3147 0.0469 1536.07 HICC Oahu 1811.98 0.1095 0.0236 1821.60 MRO East 1834.72 0.0276 0.0304 1844.72 MRO West 1821.84 0.0280 0.0307 1831.95 NPCC New 927.68 0.0865 0.0170 934.77 England WECC Northwest 902.24 0.0191 0.0149 907.26 NPCC 815.45 0.0360 0.0055 817.91 NYC/Westchester NPCC Long Island 1536.80 0.1154 0.0181 1544.83 NPCC Upstate NY 720.80 0.0248 0.0112 724.79 RFC East 1139.07 0.0303 0.0187 1145.50 RFC Michigan 1563.28 0.0339 0.0272 1572.42 RFC West 1537.82 0.0182 0.0257 1546.17 WECC Rockies 1883.08 0.0229 0.0288 1892.49 SPP North 1960.94 0.0238 0.0321 1971.39 SPP South 1658.14 0.0250 0.0226 1665.67 SERC Mississippi 1019.74 0.0243 0.0117 1023.88 Valley SERC Midwest 1830.51 0.0211 0.0305 1840.41 SERC South 1489.54 0.0263 0.0255 1498.00 SERC Tennessee 1510.44 0.0200 0.0256 1518.80 Valley SERC 1134.88 0.0238 0.0198 1141.52 Virginia/Carolina Source egrid 2007, YEAR 2005 DATA http://www.epa.gov/cleanenergy/energyresources/egrid/index.html Electric Subregion lb CO 2/ MWh Country-based Emission Factors lb CH 4/ MWh lb N 2O/ MWh t CO 2e / kwh Albania 93.84 0.0055 0.0011 0.0000426 CO2 Emissions from Fuel Algeria 1316.65 0.0333 0.0035 0.0005971 Combustion (2009 Edition), IEA, Paris. This is primarily Angola 338.25 0.0295 0.0060 0.0001534 an excerpt from the IEA file Argentina 775.73 0.0126 0.0022 0.0003518 <<co2highlights.xls>>, "CO2- Armenia 360.44 0.0209 0.0022 0.0001635 kwh" worksheet. Aruba 1736.21 0.0820 0.0163 0.0007874 This file is provided with P a g e 30

Australia - New South Wales & ACT 1962.45 0.0008900 Australia - Northern Territory 1499.40 0.0006800 Australia - Queensland 1962.45 0.0008900 Australia - South Australia 1697.85 0.0007700 Australia - Tasmania 507.15 0.0002300 Australia - Victoria 2690.10 0.0012200 Australia - Western Australia (SWIS) 1852.20 0.0008400 Austria 446.10 0.0084 0.0046 0.0002023 Azerbaijan 961.63 0.0869 0.0157 0.0004361 Bahamas 1736.21 0.0820 0.0163 0.0007874 Bahrain 1866.71 0.0256 0.0026 0.0008466 Bangladesh 1471.54 0.0518 0.0060 0.0006674 Barbados 1736.21 0.0820 0.0163 0.0007874 Belarus 646.82 0.0538 0.0073 0.0002933 Belgium 557.50 0.0093 0.0060 0.0002528 Benin 1530.07 0.0216 0.0212 0.0006939 Bermuda 1736.21 0.0820 0.0163 0.0007874 Bolivia 1094.84 0.0161 0.0026 0.0004965 Bosnia-Herzegovina 2054.10 0.0236 0.0340 0.0009316 Botswana 4084.33 0.0216 0.0212 0.0018523 Brazil 161.04 0.0055 0.0024 0.0000730 Brunei 1851.62 0.0461 0.0046 0.0008397 Bulgaria 1135.95 0.0240 0.0298 0.0005152 Cambodia 2539.59 0.0485 0.0145 0.0011517 Cameroon 662.85 0.0018 0.0004 0.0003006 Canada - Alberta 1786.05 0.0441 0.0441 0.0008100 Canada - British Columbia 37.49 0.0044 0.0011 0.0000170 Canada - Manitoba 30.87 0.0004 0.0004 0.0000140 Canada - New Brunswick 934.92 0.0397 0.0221 0.0004240 Canada - Newfoundland and Labrador 55.13 0.0007 0.0011 0.0000250 Canada - Northwest Territories 138.92 0.0066 0.0221 0.0000630 Canada - Nova Scotia 1770.62 0.0088 0.0441 0.0008030 Canada - Nunavut 138.92 0.0066 0.0221 0.0000630 Canada - Ontario 485.10 0.0088 0.0044 0.0002200 Canada - Prince Edward Island 396.90 0.0044 0.0088 0.0001800 Canada - Quebec 24.26 0.0022 0.0011 0.0000110 Canada - 1565.55 0.0221 0.0441 0.0007100 IEA's "CO2 Emissions from Fuel Combustion - Highlights (2009 Edition)". See http://www.iea.org/co2highlights/. CH4/N2O: International Electricity Emission Factors by Country, 1999-2002.xls. International Energy Agency, as cited by EIA for 1605b. http://www.eia.doe.gov/oiaf /1605/emission_factors.html P a g e 31

Saskatchewan Canada - Yukon 138.92 0.0066 0.0221 0.0000630 Canada - National Average 458.64 0.0198 0.0088 0.0002080 Cayman Islands 1736.21 0.0820 0.0163 0.0007874 Chile 844.58 0.0130 0.0093 0.0003830 China 1670.98 0.0322 0.0406 0.0007578 Colombia 280.24 0.0062 0.0042 0.0001271 Congo 224.21 0.0216 0.0212 0.0001017 Costa Rica 158.49 0.0013 0.0002 0.0000719 Côte d'ivoire 810.80 0.0216 0.0022 0.0003677 Croatia 848.74 0.0287 0.0289 0.0003849 Cuba 1872.41 0.0873 0.0174 0.0008492 Cyprus 1677.20 0.0842 0.0168 0.0007606 Czech Republic 1230.28 0.0172 0.0236 0.0005580 Democratic Republic of Congo 5.83 0.0002 0.0000 0.0000026 Denmark 698.46 0.0260 0.0183 0.0003168 Dominican Republic 1370.66 0.0983 0.0225 0.0006216 Ecuador 715.23 0.0335 0.0066 0.0003244 Egypt 993.16 0.0300 0.0040 0.0004504 El Salvador 635.09 0.0388 0.0077 0.0002880 Eritrea 1468.21 0.0847 0.0170 0.0006659 Estonia 1517.79 0.0461 0.0620 0.0006883 Ethiopia 79.96 0.0009 0.0002 0.0000363 Finland 507.17 0.0088 0.0077 0.0002300 France 198.70 0.0031 0.0020 0.0000901 Gabon 983.02 0.0223 0.0040 0.0004458 Georgia 357.73 0.0086 0.0011 0.0001622 Germany 940.95 0.0141 0.0172 0.0004267 Ghana 792.99 0.0152 0.0031 0.0003596 Gibraltar 1699.77 0.1140 0.0227 0.0007709 Greece 1652.37 0.0320 0.0251 0.0007494 Guam 1736.21 0.0820 0.0163 0.0007874 Guatemala 795.00 0.0456 0.0130 0.0003605 Haiti 1127.70 0.0754 0.0150 0.0005114 Honduras 925.25 0.0366 0.0073 0.0004196 Hong Kong 1708.29 0.0322 0.0406 0.0007747 Hungary 760.36 0.0223 0.0119 0.0003448 Iceland 3.01 0.0000 0.0000 0.0000014 India 2045.17 0.0366 0.0432 0.0009275 Indonesia 1525.88 0.0450 0.0190 0.0006920 P a g e 32

Iran 1181.01 0.0412 0.0062 0.0005356 Iraq 1788.87 0.0840 0.0168 0.0008113 Ireland 1110.79 0.0357 0.0170 0.0005038 Israel 1684.15 0.0390 0.0291 0.0007638 Italy 855.04 0.0390 0.0106 0.0003878 Jamaica 1736.21 0.0820 0.0163 0.0007874 Japan 993.13 0.0185 0.0104 0.0004504 Jordan 1295.60 0.0836 0.0165 0.0005876 Kazakhstan 1056.20 0.0417 0.0474 0.0004790 Kenya 671.77 0.0295 0.0060 0.0003047 Kuwait 1421.97 0.0734 0.0139 0.0006449 Kyrgyzstan 186.61 0.0046 0.0037 0.0000846 Latvia 361.73 0.0287 0.0289 0.0001640 Lebanon 1407.65 0.0884 0.0176 0.0006384 Libya 1864.82 0.0816 0.0154 0.0008457 Lithuania 257.15 0.0139 0.0022 0.0001166 Luxembourg 722.99 0.0152 0.0112 0.0003279 Macau 1670.98 0.0322 0.0406 0.0007578 Macedonia 1631.37 0.0399 0.0540 0.0007399 Malaysia 1365.06 0.0437 0.0082 0.0006191 Malta 2036.23 0.1319 0.0265 0.0009235 Mexico 1206.43 0.0370 0.0051 0.0005471 Moldova 1117.25 0.0287 0.0289 0.0005067 Monaco 198.70 0.0031 0.0020 0.0000901 Mongolia 1241.11 0.0485 0.0145 0.0005629 Morocco 1570.87 0.0412 0.0324 0.0007124 Mozambique 1.22 0.0216 0.0212 0.0000006 Myanmar 762.34 0.0516 0.0071 0.0003457 Namibia 219.52 0.0216 0.0212 0.0000996 Nepal 8.01 0.0020 0.0004 0.0000036 Netherlands 893.24 0.0221 0.0108 0.0004051 Netherlands Antilles 1584.52 0.0902 0.0181 0.0007186 New Zealand 600.24 0.0068 0.0018 0.0002722 Nicaragua 1160.05 0.0931 0.0185 0.0005261 Nigeria 911.69 0.0318 0.0042 0.0004135 North Korea 1033.20 0.0161 0.0165 0.0004686 Norway 16.41 0.0000 0.0000 0.0000074 Oman 1898.75 0.0401 0.0057 0.0008611 Pakistan 953.57 0.0695 0.0121 0.0004325 Panama 698.01 0.0364 0.0073 0.0003166 Papua New Guinea 1525.88 0.0450 0.0190 0.0006920 P a g e 33

Paraguay 0.00 0.0000 0.0000 0.0000000 Peru 411.25 0.0117 0.0029 0.0001865 Philippines 989.34 0.0342 0.0172 0.0004487 Poland 1473.69 0.0238 0.0337 0.0006683 Portugal 844.89 0.0322 0.0157 0.0003832 Puerto Rico 1736.21 0.0820 0.0163 0.0007874 Qatar 1374.05 0.0256 0.0026 0.0006232 Romania 966.05 0.0318 0.0249 0.0004381 Russia 711.13 0.0304 0.0148 0.0003225 Saipan 1736.21 0.0820 0.0163 0.0007874 Saudi Arabia 1623.34 0.0591 0.0108 0.0007362 Senegal 1573.16 0.0836 0.0168 0.0007135 Serbia 1418.97 0.0284 0.0404 0.0006435 Singapore 1178.71 0.0882 0.0163 0.0005346 Slovakia 505.57 0.0079 0.0071 0.0002293 Slovenia 821.26 0.0148 0.0203 0.0003725 South Africa 1862.21 0.0238 0.0359 0.0008445 South Korea 1003.51 0.0168 0.0148 0.0004551 Spain 860.90 0.0203 0.0139 0.0003904 Sri Lanka 868.96 0.0600 0.0119 0.0003941 Sudan 1138.29 0.0432 0.0086 0.0005162 Sweden 88.26 0.0020 0.0011 0.0000400 Switzerland 51.02 0.0007 0.0000 0.0000231 Syria 1335.24 0.0690 0.0123 0.0006056 Taiwan 1444.93 0.0304 0.0194 0.0006553 Tajikistan 70.12 0.0009 0.0000 0.0000318 Tanzania 545.96 0.0055 0.0024 0.0002476 Thailand 1180.97 0.0434 0.0108 0.0005356 Togo 890.53 0.0216 0.0212 0.0004039 Trinidad and Tobago 1630.72 0.0176 0.0018 0.0007396 Tunisia 1227.40 0.0346 0.0044 0.0005566 Turkey 1054.45 0.0249 0.0139 0.0004782 Turkmenistan 1753.29 0.0430 0.0044 0.0007951 UAE 1832.65 0.0265 0.0029 0.0008311 Uganda 545.96 0.0055 0.0024 0.0002476 Ukraine 791.77 0.0227 0.0221 0.0003591 United Kingdom 1111.56 0.0242 0.0224 0.0005041 Uruguay 230.21 0.0062 0.0013 0.0001044 Uzbekistan 996.80 0.0437 0.0082 0.0004521 Venezuela 460.21 0.0139 0.0024 0.0002087 Vietnam 912.25 0.0287 0.0086 0.0004137 P a g e 34

Yemen 1497.02 0.1136 0.0227 0.0006789 Zambia 14.70 0.0004 0.0002 0.0000067 Zimbabwe 1263.80 0.0216 0.0212 0.0005732 Calculated Country Emission Factors not found in IEA CO2 Highlights Document Country lb CO2/MWh lb CH4/MWh lb N2O/MWh mtco2e/kwh Lao P.D.R. 1603.4062 0.032928115 0.024846856 0.000731307 Asia Category in CO2-kWh worksheet Timor Leste 1603.4062 0.032928115 0.024846856 0.000731307 Asia West Bank and Gaza 1680.33206 0.034507891 0.026038922 0.000766392 Israel Afghanistan 1492.48704 0.03065024 0.02312802 0.000680717 Middle East Average Burkina Faso 1380.30706 0.028346472 0.021389646 0.000629552 Africa Burundi 1380.30706 0.028346472 0.021389646 0.000629552 Africa Central African Republic 1380.30706 0.028346472 0.021389646 0.000629552 Africa Chad 1380.30706 0.028346472 0.021389646 0.000629552 Africa The Gambia 1380.30706 0.028346472 0.021389646 0.000629552 Africa Guinea 1380.30706 0.028346472 0.021389646 0.000629552 Africa Guinea-Bissau 1380.30706 0.028346472 0.021389646 0.000629552 Africa Guyana 431.17008 0.008854661 0.006681539 0.000196655 Latin America Lesotho 1380.30706 0.028346472 0.021389646 0.000629552 Africa Liberia 1380.30706 0.028346472 0.021389646 0.000629552 Africa Madagascar 1380.30706 0.028346472 0.021389646 0.000629552 Africa Malawi 1380.30706 0.028346472 0.021389646 0.000629552 Africa Maldives 1603.4062 0.032928115 0.024846856 0.000731307 Asia Mali 1380.30706 0.028346472 0.021389646 0.000629552 Africa Mauritania 1380.30706 0.028346472 0.021389646 0.000629552 Africa Mauritius 1380.30706 0.028346472 0.021389646 0.000629552 Africa Niger 1380.30706 0.028346472 0.021389646 0.000629552 Africa Rwanda 1421.97814 0.029202244 0.022035393 0.000648558 Other Africa Sierra Leone 1380.30706 0.028346472 0.021389646 0.000629552 Africa Tonga 614.3456 0.012616418 0.009520081 0.0002802 Other Asia Solomon Islands 614.3456 0.012616418 0.009520081 0.0002802 Other Asia Source International Energy Agency, <<CO2 Highlights.xls>>, "CO2-kWh" worksheet. N2O and CH4 factors calculated by taking US Average from Egrid 2007, V 1.1, Jan 2009 ratio of CH4 and N2O emission factor to CO2 (See cells A27:C29), then multiplying ratios by CO2 emission factor for each respective GHG. APPENDIX E: AIR TRAVEL EMISSIONS FACTORS Trip Type Flight Length kgco2/ passengermile gch4/ passen ger-mile Air Travel Emission Factors gn2o/ passengermile kgco2eq / passengermile Source P a g e 35

Short Haul Medi um Haul Long Haul <300 miles 300 2,300 miles >2,300 miles 0.300 0.0108 0.0096 0.30368 Guidelines to Defra/DECC s GHG Conversion Factors for Company Reporting. 0.170 0.198 0.0008 0.0008 0.0054 0.0063 0.17167 0.20032 Annexes updated June 2010. http://www.defra.gov.uk/e nvironment/business/reporti ng/conversion-factors.htm Flight length determined from UK Defra Guidelines to Defra/DECC s GHG Conversion Factors for Company Reporting Updated June, 2010. See Annex 6 Passenger Transport Conversion Tables, footnote 14. http://www.defra.gov.uk/environment/business/reporting/pdf/101006-guidelines-ghg-conversion-factors.pdf P a g e 36

IFC MASTER LOCATION LIST FY 10 APPENDIX F: WORLD BANK GROUP MASTER LOCATION LIST COUNTRY CITY ADDRESS Sub-Saharan Africa (CAF) Burkina Faso Ouagadougou Banque Mondiale Burkina Faso, 01 BP: 622 Ouagadougou 01 Cameroon Douala 96 Rue Flatters, Suite 305 Central African Republic Bangui Rue des Missions, PO Box 819 Chad N'Djamena Avenue Charles de Gaulle, at Avenue du Commandant Lamy, Quartier Bololo Côte d'ivoire Abidjan Immeuble Banque Mondiale, Cocody, Angle des rues Jacques Aka et Booker Washington, 01 BP 1850 Abidjan01 Democratic Republic of Congo Kinshasa 4847. Avenue Wagenia Ethiopia Addis Ababa Addis Ababa, Africa Avenue, Bole Road PO Box 5515 Ghana Kenya Accra Nairobi House No. 1 Central Link Street, South Legon, P. O. Box CT 2638, Cantonments Commercial Bank of Africa (CBA) Building, Upper Hill, 4th Floor Kenya Nairobi SSC, Africa Re Building, Hospital Road, Upper Hill Liberia Monrovia 3rd Floor Bright Building, UN Drive (Corner of Sekou TOure Ave. & Gibson St), Mamba Point Madagascar Antananarivo Anosy, Rue Andriamifidy L. Razafimanantsoa Madagascar Antananarivo SSC Office, Zone GALAXY, Rue Docteur Raseta, Andraharo Mozambique Maputo Jose Craveirinha Street # 160, Caixa Postal 4053 Mozambique Maputo Kenneth Kaunda, 1222, Caixa Postal 4053 Nigeria Lagos Maersk House, Plot 121, Louis Solomon Close, Victoria Island Rwanda Kigali Immeuble Soras, Boulevard de la Revolution, Parcelle no 4522 Senegal Dakar Bureau regional IFC Dakar Impasse FN 18 prolongee Fann Residence Sierra Leone Freetown 2nd Floor, Bishop House, 13 Laminah Sankoh Street P a g e 37

South Africa Johannesburg No. 14 Fricker Road, Illovo Boulevard, Illovo, 2196 South Africa Johannesburg No. 4 Fricker Road, Illovo Boulevard, Illovo, 2196 Tanzania Dar-es-Saleem 50 Mirambo Street Uganda Kampala 1 Lumumba Avenue, Rwenzori House Zambia Kitwe KITWE, Parklands, 2 Monmouth Close East Asia & the Pacific (CEA) Australia Sydney Level 18, CML Building, 14 Martin Place Cambodia Phnom Penh #70, Norodom Blvd, Sangkat Chey Chumnas, PO BOX 1115 China Beijing 1501, China World Tower 2, No. 1, Jian Guo Men Wai Ave. China Chengdu 10th Floor, Hongda International Plaza, No.2 Xianan Road China Hong Kong 14-F, One Pacific Place, 88 Queensway, Admiralty Indonesia Aceh Jl. Abdullah Ujung Rimba No. 12, Taman Sari, Banda Aceh Indonesia Jakarta Jakarta Stock Exchange Building Tower 2, 9th floor Jl. Jend. Sudirman Kav 52-53 Lao P.D.R. Vientiane 90 Phone Xay Road, P.O.Box 9690 Mongolia Ulaanbaatar MCS Plaza Building, 4th floor, Seoul Street Papua New Guinea Port Moresby Level 13, Tower, Douglas Street Philippines Davao City 90 and 92, Landco Building, JP Laurel Avenue, Bajada 11th Floor, Tower One, Ayala Triangle Ayala Avenue, Makati Philippines Manila City 1200 Thailand Bangkok 30th Floor, Siam Tower, 989 Rama 1 Road, Pathumwan Timor Leste Dili Rua Dos Direitos Humanos Vietnam Hanoi 3rd Floor, 63 Ly Thai To Street Vietnam Ho Chi Minh City Mekong Project Development Facility (MPDF) Unit 3B, 3rd Floor, Regency Chancellor Court, 21-23 Nguyen Thi Minh Khai Street, District 1 Latin America & the Caribbean (CLA) Argentina Buenos Aires Torre Bouchard, Bouchard 557, 11th. Floor Bolivia La Paz Fernando Guachalla, No. 342, Piso 8, Edificio Victor Brazil Rio De Janeiro Rua Redentor, 14, Ipanema Edificio Torre Sul -, Rua James Joule No. 65-17th, 18th and Brazil Sao Paulo 19th floors - Cidade Monções - Colombia Bogota Cra. 7 No. 71-21 Torre A Piso 14 P a g e 38

Dominican Republic Santo Domingo Calle Virgilio Diaz Ordonez No. 36. Esq. Gustavo Mejia Ricart, Edificio Mezzo Tempo, Suite 501 El Salvador San Salvador Banco Mundial, 3a Calle Ponient No. 4048 Entre 77 y 79 Ave. Nte. Colonia Escalon Guatemala Guatemala City 13 Calle 3-40 zona 10 Edificio Atlantis Niv. 14 Haiti Port-au-Prince Club Indigo, Montrouis, Route Nationale # 1 Honduras Tegucigalpa Centro Financiero UNO, 4 Piso, Boulevard San Juan Bosco, Colonial Payagui, Apartado Postal 3591 Jamaica Kingston co World Bank, Island Life Center 6 St. Lucia Ave., 3rd Floor Montes Urales 715, 5th floor. Col. Lomas de Chapultepec, CP Mexico Mexico City 11000 Nicaragua Managua Plaza Santo Domingo, Km. 6.5 Carretera a Masaya Edificio COBIRSA 2, 5to Piso Peru Lima Avenida Alvarez Calderon, No. 185, San Isidro Peru Lima Edificio Punta del Este, Avenida Miguel Dasso 104 - San Isidro, 3rd., 4th and 5th floors. Trinidad and Tobago Port of Spain Sagicor Financial Centre, 16 Queen's Park West Middle East & North Africa (CME) Algeria Algeria 5 Bis Chemin Mackley Benaknoun Egypt Cario PEP-MENA, Nile City Towers North Tower, 24th Floor & 25th Floor, 2005C, Corniche El Nil, Ramlet Boulac Jordan Amman Ahmed Orabi Street, Building 38, Shimeisani, P.O. Box 930375 Lebanon Beirut co WB. Abdallah Bayhum Street, Downtown Beirut P. O. Box 11-8577 Morocco Rabat 7, rue Larbi Ben Abdellah Pakistan Islamabad 20-A, Shahrah-e-Jamhuriat, Ramna 5 (G-5-1) Pakistan Karachi 1st Floor, Bahria Complex-II, M.T. Khan Road Saudi Arabia Riyadh Diplomatic Quarter, United Nations Building, P.O. Box 5900 United Arab Emirates Dubai Level 10, West side, The Gate, D.I.F.C West Bank and Gaza Palestine PEP-MENA, P.O. Box 54842, West Bank & Gaza, Dahiet Al Barid, Near Rosary Sisters Convent, Jerusalem Yemen Sanaa Hadda Street No. 40, Off Damascus Road, P.O Box 18152 P a g e 39

South Asia (CSA) Bangladesh Dhaka BICF Office, United House, 10 Gulshan Avenue, Gulshan 1 New #31, Old #19, Sudha Center, Dr Radhakrishnan Road, India Chennai Mylapore India Guqahati South East Asia Enterprise Development Facility, Orion Place, 1st Floor, Christian Basti, (Next to Mizoram House), G.S. Road India Mumbai Raheja Towers, 6th Floor, G Block, C-62 Bandra Kurla Complex, Bandra East, Mumbai 400 051 India New Delhi Gate No.3, Niti Marg, 50-M, Shantipath, Chanakyapuri Nepal Kathmandu Yak and Yeti Complex, Durbar Marg Sri Lanka Colombo 15th Floor, DHPL Building, 42 Navam Mawatha Central & Eastern Europe (CEU) Armenia Yerevan 9, G.Louisavorich Street Belarus Minsk 4th floor, 6a, Partizansky Prospekt Georgia Tbilisi 5B, Nino Ramishvili Street Poland Warsaw 53 Emilii Plater Street, 9th Floor Russian Federation Moscow 36 Bolshaya Molchanovka Street, Bld. 1, 1,2 and 3 Floors Russian Federation Novgorod IFC- PEP, 31-9 ul. B.Pechorskaya, Second floor, Office 2217 Russian Federation Yekaterinburg IFC-PEP, 15A, Gogolya Str. IFC - Commercializing Energy Efficiency Finance, Regional Slovak Republic Bratislava Office for Czech Republic & Slovakia, Michalska 23 Ukraine Kherson 30 Suboty Street Ukraine Kiev 30A Spaska Str, Podil Plaza, block 2, 6-th floor Ukraine Vinnytsia IFC-PEP, Vinnitsa, 18 Prospect Yunosti, Business Center Uzbekistan Tashkent IFC (Advisory Services and Investment), 107 B Amir Timur Street, 14th and 15th Floor, Southern Europe & Central Asia (CSE) Advisory Services (PSD), Deshmoret e 4 Shkurtit, Sky Tower Albania Tirana 8-1 Albania Tirana Deshmoret e 4 Shkurit, No. 34 Azerbaijan Baku 340 Nizami street, ISR Plaza, 5th floor, Baku AZ-1000 Azerbaijan Baku 90A Nizami street, The Landmark III Business Center, 3rd Floor Bosnia- Herzegovina Sarajevo PEP SE, Hamdije Kresevljakovica 19-IV P a g e 40

Bulgaria Sofia World Trade Center 36, 36 Dragan Tsankov Blvd. Croatia Zagreb Radnicka cesta, 9th Floor, HR-100000 Kazakhstan Almaty 41-A Kazybek Bi street, 1st and 3d Floor Kyrgyz Republic Bishkek 214 Moskovskaya Street Kyrgyz Republic Bishkek 4th floor, 6 Ryskulov St. Kyrgyz Republic Bishkek IFC PEP, 33-1 Razzakova Street, Apt. 1 Macedonia Skopje Southeast Europe Enterprise Development (SEED), Makedonija 9-11-III Macedonia Skopje Vasil Adzilarski" bb, Soravia building 3rd floor Romania Bucharest 11-15 Tipografilor Str. Serbia- Montenegro Belgrade st:bulevar kralja Aleksandra 86-90, 3rd and 4th floor Tajikistan Dushanbe 7 Abdullo Komandir Street Turkey Istanbul Buyukdere Cad. No: 185, Kanyon Ofis Blogu Kat 10, Levent, Uzbekistan Tashkent PEP, 107 B Amir Timur Street, 14th and 15th Floor Part 1 Countries Belgium Brussles Avenue Marnix, 17 France Paris 66, avenue d'iéna Germany Frankfurt Bockenheimer Landstrasse 109 Japan Tokyo 10th Floor, Fokoku Seimei Building, 2-2-2 Uchisaiwai-cho, Chiyoda-Ku United Kingdom London 12th Floor Millbank Tower, 21-24 Millbank United States Washington, DC 2121 Pennsylvania Avenue, NW, WB MASTER LOCATION LIST FY 10 Country City Address Sub-Saharan Africa (AFR) Angola Luanda No. 23-25, Maculusso Benin Cotonou Route de l'aeroport avenue Jean-Paul II Botswana Gaborone Time Square, Plot 134, Independence Ave Burkina Faso Ouagadougou 179, Avenue du President Saye Zerbo Burundi Bujumbura Avenue de l'aviation, Rohero 1 Cameroon Yaoundé rue 1. 792, No. 186 Central African Republic Bangui rue des Missions Chad N'Djamena Avenue Charles de Gaulle et Avenue du Commandant Lamy Côte d'ivoire Abidjan Cocody - Angle des rues Booker Washington and Jacques Aka P a g e 41

Democratic Republic of Congo Kinshasa avenue Wagenia, no. 4847 Eritrea Asmara 15-17 Tsegai Adig Street, Zone 03, Subzone 01 Ethiopia Addis Ababa PO Box 5515 Africa Avenue, Bole Road Gabon Libreville Quartier: Derrière le Palais de Justice, P.O. Box 4027 Gambia, The Banjul 5 Koffi Annan Street, Cape Point Ghana Accra 69 Dr. Isert Road, North Ridge Residential Area Guinea Conakry Immeuble de l'archeveche, Face Baie des Anges Guinea-Bissau Bissau Av. Francisco Mendes, PO Box 294, Bissau Codex 1124 Kenya Nairobi Hill Park Building, Upper Hill Road Lesotho Maseru UN House, 13 United Nations Road Liberia Monrovia 3rd Floor, Bright Building, Mamba Point Madagascar Antananarivo Rue Andriamifidy L. Razafimanantsoa, Anosy Malawi Lilongwe Mulanje, Plot 13-57 Off Presidential Way, City Centre Mali Bamako Immeuble SOGEFIH, Centre Commercial, Rue 32 Mauritania Nouakchott Villa No 30, Lot A, Quartier Socogim Mauritius Port-Louis 3rd Floor Médine Mews, Chaussee Street Mozambique Maputo Avenue Kenneth Kaunda, 1224 Niger Niamey 187, rue des Dallols Nigeria Abuja 102, Yakubu Gowon Crescent, Asokoro District Republic of Congo Brazzaville Immeuble BDEAC, 2è étage, Boulevard de la Revolution Rwanda Kigali Blvd. de la Revolution, SORAS building Senegal Dakar Corniche Ouest X, David Diop Sierra Leone Freetown Africanus House, 13A Howe Street South Africa Johannesburg 4 Fricker Rd, Illovo Blvd South Africa Pretoria 442 Rodericks Road, Corner Lynnwood and Rodericks Roads South Africa Pretoria First Floor, Pro Equity Court, 1250 Pretorius Street, Hatfield, 0083 Sudan Juba Ministry Complex, Kololo Road, Opposite Ministry of Health Sudan Khartoum Plot 39, Street 39, Khartoum East (II) Tanzania Dar-es-Salaam 50 Mirambo St Togo Lomé 169 Boulevard du 13 Janvier, Immeuble BTCI, 8ème étage Uganda Kampala Plot 1, Lumumba Ave, Rwenzori House, 1st, 4th, 5th, and 6th floors Zambia Lusaka Pyramid Plaza, Plot #746 Church Road, Cathedral Hill P a g e 42

Zimbabwe Harare 88 Nelson Mandela Avenue East Asia and the Pacific (EAP) Australia Sydney Level 19, 14 Martin Place, CML Building Cambodia Phnom Penh 113 Norodom Boulevard China Beijing 16th Floor, China World Tower 2 Indonesia Aceh JI. Peurada Utama No. 11A, Gampong Peurada Indonesia Jakarta Indonesia Stock Exchange Bldg, Tower 2, 13th Floor Lao P.D.R. Vientiane Pathou Xay - Nehru Road Mongolia Ulaanbaatar 5 F, MCS Plaza Building, Seoul Street-4 Papua New Guinea Port Moresby Level 13, Tower, P.O. Box 1877 Philippines Manila 23-F, The Taipan Place Building Singapore Singapore 10 Shenton Way, MAS Building #15-08 Solomon Islands Honiara Mud Alley Thailand Bangkok 30th Floor, Siam Tower, 989 Rama 1 Road Timor Leste Dili Avenida Dos Direitos Humanos Vietnam Hanoi 63 Ly Thai To, 8th Floor Europe and Central Asia (ECA) Albania Tirana Deshmoret e 4 Shkurtit Street, Villa No. 34 Armenia Yerevan 9 V. Sargsyan Street Azerbaijan Baku 90A Nizami street, The Landmark III Business Center, 5th Floor Belarus Minsk 2A Gertsen Street, 2nd Floor Bosnia-Herzegovina Sarajevo UNITIC Tower B, Fra Andjela Zvizdovica 1 Bulgaria Sofia 36 Dragon Tsankov Blvd. Block A, 5th Floor Croatia Zagreb Radnicka cesta 80-IX Georgia Tbilisi 5A, Nino Ramishvili Street Kazakhstan Almaty 41-A Kazybek bi Street, 4th Floor Kazakhstan Astana 12 Samal Microdistrict, 14th Floor Kosovo Pristina Muje Ulqinaku No 3 Kyrgyz Republic Bishkek 214, Moskovskaya Str. Macedonia Skopje 34 Leninova Street Moldova Chisinau 20-1, Pushkin St Montenegro Podgorica Bul. Sv. Petra Cetinjskog br. 6 Poland Warsaw 53, Emilii Plater St, Warsaw Financial Center, 9th Floor Russian Federation Moscow Bolshaya Molchanovka 36-1 Serbia Belgrade Bulevar Kralja Aleksandra 86-90 Tajikistan Dushanbe Shevchenko Str. 91-10 Turkey Ankara Ugur Mumcu Caddesi No. 88, Kat: 2 Turkmenistan Ashgabat Galkynysh Street, 40 Ukraine Kyiv 1, Dniprovsky Uzviz P a g e 43

Uzbekistan Tashkent 107 B, Amir Timur str. Latin America and the Caribbean (LAC) Argentina Buenos Aires Bouchard 547, 28th Floor Argentina Buenos Aires Bouchard 547, 29th Floor Bolivia La Paz Edificio Victor, piso 9, Calle Fernando Guachalla #342 - Sopocachi Brazil Brasilia Setor Comercial Norte Quadra 02, Lote A- Edificio Colombia Bogota Carrera 7 No.71-21, Torre A, piso 16 Dominican Republic Santo Domingo Calle Virgilio Diaz Ordonez #36 Edif. Mezzo Tempo, Suite 401 Ecuador Quito Calle 12 de Octubre 1830 y Cordero El Salvador El Salvador Edificio Naciones Unidas, 5o. Piso Urbanizacion Guatemala Guatemala City 13 Calle 3-40, Zona 10, Edificio Atlantis, Piso 14 Guyana Georgetown 42 Brickdam and UN Place, Stabroek Guyana Georgetown 87 Carmichael Street, South Cummingsburg Haiti Petion-Ville 10, rue Frank Cardozo Honduras Tegucigalpa Centro Financiero UNO, 4to Pios Jamaica Kingston 6 St. Lucia Avenue Mexico Mexico Insurgentes Sur 1605, Piso 24 Nicaragua Managua Plaza Santo Domingo, Km 7.5 Carretera a Masaya Panama Panama Avenida Aquilino De La Guardia y Calle 47 Paraguay Ascuncion Edificio Naciones Unidas, Av. Mariscal Lopez y Saravi Paraguay Ascuncion Espana 2028 c/o Braslia Urano Building, 5th Floor Peru Lima Avenida Alvarez Calderon 185, Piso 7, SanIsidro Uruguay Montevideo Calle Buenos Aires 570, Piso 3 Middle East and North Africa (MNA) Algeria Algiers 5 bis, Chemin Mackley, Ben Aknoun 16306 Egypt Cairo 1191 Corniche El-Nil, 15th Floor, Boulaq Iran Tehran No. 39, Shahrazad Blv, Darrous Jordan Amman T16 Ahmed Orabi Street Kuwait Safar 10th Commercial Area, Block 10, Sahat Al-Safat Street Lebanon Beirut P.O. Box 11-8577 Morocco Rabat-Souissi 7 - Rue Larbi Ben Abdellah Saudi Arabia Riyadh 1st Floor, UNDP Building, Diplomatic Quarter Tunisia Tunis Bloc EPI C, 10ième étage, 16, rue Hedi Nouita Tunisia Tunis Immeuble Zahrabed, Jardins du Lac P a g e 44

West Bank and Gaza Jerusalem P.O Box 54842 Yemen Sana'a Hadda Street No. 40, off Damascus Road Other Belgium Brussels Avenue Marnix 17, 2nd Floor France Paris 66 avenue d'iéna Germany Berlin Reichpietschufer 20 India Chennai No: 11, Taramani Main Road, Taramani Italy Rome Via Labicana 110 Japan Tokyo 10th Floor, Fukoku Seimei Building, 2-2-2 Uchisaiwaicho, Chiyoda-ku Switzerland Geneva 3, chemin Louis-Dunant, Case Postale 66 United Kingdom London 12th Floor, Millbank Tower, 21-24, Millbank South Asia (SAR) Afghanistan Kabul Street No. 15, House No. 19, opposite Palace #8 Bangladesh Dhaka Plot E-32, Agargaon, Sher-e-Bangla Nagar India New Delhi 53 Lodhi Estate India New Delhi 70 Lodhi Estate India New Delhi Golf Links India New Delhi INTACH India New Delhi Polish Embassy Maldives Male 2 Floor, Hithigasdhoshuge Aage Nepal Kathmandu Yak & Yeti Hotel Complex, Durbar Marg Pakistan Islamabad 20 A Shahrah-e-Jamhuriyat, Ramna 5 Sri Lanka Colombo 1st Floor, DFCC Building United States United States District of Columbia G - 1776 G St NW United States District of Columbia H - 600 19th St NW United States District of Columbia I - 1850 I St NW United States District of Columbia J - 701 18th St NW United States District of Columbia MC - 1818 H St NW United States District of Columbia P - 900 19th St NW United States District of Columbia U - 1800 G St NW United States New York 1 Dag Hammarskjold Plaza, 885 2nd Avenue, 26th Floor United States Pennsylvania Archives - near Pittsburgh United States Virginia BCC - Chantilly United States Virginia Warehouse - Sterling P a g e 45

APPENDIX G: CREDIT360 COUNTRY OFFICE SURVEY SCREENSHOTS Figure 14. Credit360 Landing Page Figure 15. Credit360 Office Information Tab P a g e 46