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1、-最新資料推薦 -4.1 翻譯英文版4.1CalculationmethodsintroductionGHGProtocol,IPCC2006,PAS2050,etc:TheGreenhouseGasProtocolInitiative is a multi-stakeholder partnership of businesses,non-governmentalorganizations(NGOs),governments,andothersconvenedby theWorldResourcesInstitute(WRI), aU.S.-based environmental NGO,

2、and the World Business CouncilforSustainableDevelopment (WBCSD), a Geneva-based coalitionof170internationalcompanies.Launchedin1998,theinitiatives mission is to develop internationally acceptedgreenhouse gas (GHG) accounting and reporting standards forbusiness and to promote their broad adoption. To

3、 date, theGHG Protocol Initiativecomprisestwo separatebut linkedstandards: GHG Protocol Corporate Accounting and ReportingStandard (Corporate Standard), which provides a step-by-stepguide for companies to use in quantifying and reporting theirGHG emissions .GHG Protocol Project Quantification Standa

4、rd(Project Standard), which serves as a guide for quantifyingreductionsfrom GHGmitigationprojects.Thisdocument,The PublicSectorGHGAccountingand Reporting Protocol(PublicSectorProtocol),isastand-alonedocumentthatprovides1/16standards and guidance for public agencies at the local/city,stateandfederall

5、evel.ItappliestheprinciplesandstandardsoftherevisedCorporate Standard to the uniquestructuresandneeds ofpublicagencies.Itcoverstheaccounting and reporting of the six greenhouse gases coveredby the Kyoto Protocolcarbon dioxide, methane, nitrous oxide,hydrofluorocarbons,perfluorocarbons,andSulfurhexaf

6、luoride .Eachchapterisdividedintostandardsandguidance sections,Together, these sections were designedwith thefollowingobjectivesinmind:1.Tohelppublicorganizations prepare a GHG inventory that represents a trueand fairaccount of their emissions, through the use ofstandardized approaches and principle

7、s2.To simplify andreduce the costs of compiling a GHG inventory3.To providethe public sector with information that can be used to buildan effectivestrategy tomanage and reduceGHGemissions4.To facilitate participation in voluntary and mandatory GHGreportingprograms5.Toincreaseconsistencyandtransparen

8、cyin GHGaccountingand reportingamongpublicsector organizations and GHG programsGHG ProtocolincludingGHGAccountingandReportingPrinciples,OrganizationalGoals and InventoryDesign ,setting-最新資料推薦 -OrganizationalBoundaries,SettingOperationalBoundaries,trackingEmissionsOverTime,IdentifyandcalculatingGHGEm

9、issions,ManagingInventoryQuality,AccountingforOrganizationalGHGReductions,ReportingGHG Emissions,VerificationofGHGEmissions ,Setting a GHG Target and Through these chaptersintroducedtoguideenterprisestocarryoutbusinessaccountingandreportingofgreenhousegases. (1)SettingOperationalBoundariesDefiningth

10、eGHG Protocolrecommendationstooperationalboundaries,whichincludesmakingestimatestosome kindofdirectorindirectGHGemissions,DirectGHGemissions comefrom sources thatare ownedor controlledbythereportingorganization.DirectGHGemissionsareemissionsfromsourcesthatareowned orcontrolledbythereportingcompany,e

11、.g. Emissionsfromfactory stacks, manufacturing processes and vents, and fromcompany-owned/controlled vehicles.Indirect GHG emissions arethosethatareaconsequenceoftheactivitiesoftheorganization,butthatoccur atsourcesowned or controlledbyanother organization or company. Indirect GHG emissions areemiss

12、ionsthatareaconsequenceoftheactivitiesofthe3/16reporting company, but occur from sources owned or controlledbyanothercompany, e.g.emissionsfromtheproductionofpurchasedelectricity,contractmanufacturing,employeetravelon scheduledflights,and emissions occurringduringtheproductusephase.Tohelp delineated

13、irectandindirectemissionssources,improve transparency,and provideutility for different types of organizations with differentneeds and purposes,threescopesaredefinedforGHGaccountingandreportingpurposes.TheGHG Protocolrecommends thatcompanies account for and report scopes 1 and 2 at a minimum.1) Scope

14、1 Scope 1 accounts for direct GHG emissions fromsourcesthatare owned orcontrolledby thereportingcompany.Scope 1 emissions are principally the result of the followingactivities:productionofelectricity,heat,orsteamphysical or chemical processing e.g. cement, adipic acid andammoniamanufacture transport

15、ation of materials, products,waste, and employees, e.g. useof mobilecombustionsources,such as:trucks, trains, ships, airplanes, buses,and carsfugitiveemissions:intentionalorunintentional releasessuchas: equipment leaks from joints, seals; methane emissionsfrom coalmines;HFC emissionsduringtheuseofai

16、rconditioningequipment;andCH4leakagesfromgas-最新資料推薦 -transport. 2) scope 2 Scope 2 accounts for indirect emissionsassociatedwiththegenerationofimported/purchasedelectricity,heat,or steam.Emissionsattributabletothegenerationofexported/soldelectricity,heat,or steam shouldbe reported separately under s

17、upporting information. Theseemissions must also be included in scope 1. To increase datatransparency,emissionsdata associatedwithimportedandexported electricity, heat, or steam should not be netted.3)Scope 3Scope 3allows for the treatmentof otherindirect emissionsthatarea consequence of theactivitie

18、softhe reportingcompany, but occur from sources ownedorcontrolledby anothercompany, Itwillnotbe relevantorappropriate for companies to report on all of the activitieslisted under scope 3.Companies shouldreportthoseactivitiesthat are relevant to their business and goals, and for whichthey have reliab

19、le information ,such as: employee businesstraveltransportationofproducts,materials,and wasteoutsourced activities,contract manufacturing,and franchisesemissions from waste generated by the reporting company whenthe pointof GHG emissionsoccurs atsourcesor sitesthat areowned orcontrolledbyanothercompa

20、ny, e.g.methane5/16emissions from landfilled waste emissions from the use andend-of-life phases of products and servicesproduced bythe reporting company employees commuting to and from workproductionofimportedmaterials2)Identifyingandcalculating GHG emissionsOnce the organizational andoperationalbou

21、ndarieshavebeenestablished,companiesgenerallycalculateGHGemissionsviathe following steps:1)identifyGHGemissions sources Emissionsof GHGtypicallyoccurfromthefollowingsourcecategories:stationarycombustion,mobilecombustion,processemissions,fugitiveemissions,Everybusinesshassomeprocesses,productsorservi

22、ces that generate direct and/or indirect emissions fromone or more of the above source categories. It provides anoverview ofdirectand indirectGHGemissions sourcesorganizedby scopes and industry sectors. It may be used as an initialguidetoidentifyyourmajorGHG sources.2)selectanemissionscalculationapp

23、roachTheIPCC guidelines(IPCC,1996b)refer toahierarchyofcalculationapproachesortechniques,rangingfromthe applicationof derivedemissionsfactors, through to direct monitoring. 3)collect activitydata and choose emissions factorsFor most small tomedium-sized companies and for many larger companies, scope

24、 1-最新資料推薦 -emissions willbe calculatedbased on thepurchased quantitiesof commercialfuels(suchas natural gas and heatingoil)usingpublishedemissionsfactors.Scope 2emissionswillbecalculatedfrommeteredelectricityconsumptionusingpublishedemissionsfactors.Scope3emissionswillbecalculated from activity fact

25、ors such as passenger miles andpublishedorthird-partyemissionsfactors.4)applycalculation tools to estimate GHG emissionsThere aretwo main categoriesofcalculationtools:cross-sectortoolsthatcan beapplied tomany differentsectors:stationarycombustion,mobile combustion, and HFCuse in refrigerationandair-

26、conditioning sector-specifictools,e.g. aluminium,ironand steel, cement, etc.5)roll-up GHG data to corporatelevelThe GHG Protocol also suggested a way that putgreenhousegasesdatatothecompany level.PAS 2050Britain is the world s low carbon economy actively advocateand pioneer .In 2008, BSI published t

27、he world s first carbonfootprintspecification,PAS 2050,Specificationfortheassessment ofthe lifecycle greenhouse gas emissions ofgoodsand services.It was developed tohelporganizationsassess andbetter manage the climate change impact of their products and7/16services.PAS 2050 is a measurement tool/pro

28、tocol forcompaniestomakecrediblereductioncommitmentsandachievements on life cycle GHG emissions of products, under aProduct-RelatedEmissions Reduction Framework (PERF). PAS2050buildson existing methods establishedthroughBS EN ISO 14040(Environmental Management. Life Cycle Assessment. Principlesand F

29、ramework) and BS EN ISO 14044 (Environmental Management.LifeCycleAssessment. Requirementsand Guidelines).Therearetwo evaluationmethods: B2B (business- to- business)and B2C(business - to - consumer).When calculating thecarbonfootprintofB2C goods,typicalprocessmap stepsincludethoseillustratedopposite.

30、Fromrawmaterials,throughmanufacture, distributionand retail,toconsumer useand finally disposal and/or recycling. Business-to-businesscarbon footprints stop at the point at which the product isdeliveredtoanothermanufacturer,consistentwiththecradle-to-gateapproachdescribedin BS ENISO140403).ThisPublic

31、ly AvailableSpecification(PAS) hasbeen preparedby BSI to specify requirements for assessing the life cyclegreenhousegas emissions (GHG) ofgoodsand services.Thedevelopment of this PAS was co-sponsored by the Carbon Trustand the Department for Environment, Food and Rural Affairs-最新資料推薦 -(Defra).PAS 20

32、50has been developedinresponsetobroadcommunityandindustrydesireforaconsistent methodforassessing the life cycle GHG emissions of goods and services.Life cycle GHG emissions are the emissions that are releasedas partoftheprocessesofcreating,modifying,transporting,storing,using, providing,recycling or

33、 disposingofgoods andservices. PAS2050 recognizes thepotentialfor organizationsto use thismethod todeliverimproved understandingofthe GHGemissions arising from their supply chains, and to provide acommon basis for the comparison and communication of resultsarising from the use of PAS 2050.PAS 2050 b

34、uilds onexistinglifecycleassessment methods established throughBSEN ISO 14040 and BS EN ISO 14044 by specifyingrequirementsforthe assessment of the life cycle GHG emissions of goods andservices.Theserequirementsfurtherclarifytheimplementationoftheabove standardsinrelationtotheassessmentofGHG emissio

35、nsofgoodsandservices,andestablish additional principles and techniques that addressessentialaspectsofGHGassessment,including:a)business-to-business and business-to-consumer use of partialGHG assessment datain full GHG assessments of goods and9/16services;b)scope ofgreenhouse gasestobe included;c)cri

36、teria for global warming potential data; d) treatment ofemissionsfrom land use change,and biogenicand fossil carbonsources;e)treatmentoftheimpact ofcarbonstorageinproducts,and offsetting;f)requirementsforthetreatmentofGHG emissions arisingfromspecificprocesses;g)datarequirementsandaccountingforemiss

37、ionsfromrenewableenergygeneration;and h)claimsofconformityOrganizations claiming conformity with this PAS shall ensurethatthe assessment ofthe lifecycleGHGemissionsofa productis complete,and shall be able to demonstratethat thefollowingprincipleshave been takenintoconsiderationwhen carryingoutthe as

38、sessment: a) Relevance: selectGHG sources,carbonstorage,dataand methods appropriateto theassessment oftheGHG emissions arising from products; b) Completeness:includeallspecifiedGHGemissions and storagethatprovidea materialcontribution to the assessment of GHG emissions arising fromproducts; c) Consi

39、stency: enable meaningful comparisons inGHG-relatedinformation;d)Accuracy:reducebiasanduncertainties as far as is practical; e) Transparency: wheretheresultsoflifecycleGHGemissionsassessment carriedoutin accordancewiththisPASarecommunicated toa thirdparty,-最新資料推薦 -the organization communicating thes

40、e results shall discloseGHG emissions-related information sufficient to allow suchthird parties to make associated decisions with confidence.The assessment of life cycle GHG emissions for products shallbe carriedout as either:a) a business-to-consumerassessment,which includes the emissions arising f

41、rom the full life cycleof theproduct;or b) a business-to-businessassessment,whichincludes the GHG emissions released up to and including thepointwhere theinputarrivesata new organization(includingall upstream emissions). Note 1 The above two approaches arerespectively referred to as cradle-to-grave

42、approach (see BSENISO 14044) and cradle-to-gateapproach (see BSENISO 14040).Product footprint calculations Step 1: Building a process mapStep2:Checking boundariesandprioritisationStep3:CollectingdataStep4:CalculatingthefootprintStep5:Checking uncertainty (optional)Measuring the carbonfootprintof pro

43、ductsacross theirfulllifecycleisa powerfulway for companies to collect the information they need to:Reduce GHG emissionsIdentifycostsavingsopportunitiesIncorporateemissionsimpactintodecisionmaking on suppliers,materials,productdesign,manufacturingprocesses,etc.11/16Demonstrateenvironmental/corporate

44、responsibilityleadership Meet customer demands for information on productcarbonfootprintsDifferentiateandmeetdemandsfromgreenconsumersIndependentcertificationishighlyencouraged when companies want tocommunicatethecarbonfootprint publicly. Third party certification by accreditedexpertsalsoprovidespea

45、ceofmindthatanysubsequentdecisions made (e.g. to reduce emissions and costs, choosesuppliers,changereceiptsand discontinueproducts)aresupportedby robustanalysis.Certificationindependentthirdpartycertificationbodyaccreditedby aninternationallyrecognisedaccreditationbody(e.g.UnitedKingdomAccreditation

46、 Service,UKAS). Here,an auditorwillreviewtheprocess used to estimate the carbon footprint, check the datasources and calculationsand certifywhetherPAS2050 has beenused correctlyandwhethertheassessmenthas achievedconformity.This isadvisable for externalcommunication ofthefootprint results and may be desirable in any case, to ensuredecisionsaremade on thebasisofcorrectinformation.IPCC 2006The Intergovernmental Panel on ClimateChange (IPCC)wasestablishedbytheWorldMeteorologicalOrganization(WMO) andtheUnitedNationsEnvironment-最新資料推薦 -Programme (UNEP) in 1988. Its m

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