Ukwir embodied carbon and whole life cycle carbon accounting 59. Greenhouse gas protocol provides standards and tools that help countries and cities track progress toward climate goals. Of particular concern for forestry is nitrous oxide, which may. The dd states that ghg emissions are to be calculated using the ukwir carbon. Playing our part reducing greenhouse gas emissions in the. As both carbon sources and sinks, they have the potential to form an important component in efforts to combat global climate change.
Data requirements for carbon accounting in scotland. Workbook for estimating operational ghg emissions, version 10. A framework for accounting for embodied carbon in water. Thus, accounting for carbon stocks and flows is the primary focus of the accounting rules and guidelines for forestry. The water research foundation is a membersupported, international, 501c3 nonprofit organization that sponsors research that enables water utilities, public health agencies, and other professionals to. Hannes schwaiger this paper was produced with the financial assistance of the european union, under. Carbon accounting refers generally to processes undertaken to measure amounts of carbon dioxide equivalents emitted by an entity. This estimate is based upon 1 calgon carbon accountant salary reports provided by employees or estimated based upon statistical methods. Seeing the opportunity 3 introduction contents certified general accountants have served and advanced the interests of businesses, government and the general public in bc for more than 60 years.
Playing our part reducing greenhouse gas emissions in. Principles of natural capital accounting office for. Playing our part reducing greenhouse gas emissions in the water and sewerage sectors when we refer to operational emissions, we mean all of a companys scope 1 and 2 emissions, and the operational scope 3 emissions shown in figure 1 3. Workshop to discuss landscapelevel carbon accounting approaches washington dc, usa, january 2627, 2016.
Carbon accounting and carbon footprint more than just diced results. Carbon accounting, and certain data limitations will persists. Carbon curves for the assessment of embodied carbon in the. To begin the literature search by using the phrase carbon accounting was useful because of the number of variants of this term, including for example carbon emission accounting, carbon offset accounting, carbon management accounting, carbon flow accounting, corporatelevel carbon accounting, whole life.
Software that can be used for a variety of businesses from forestry and farming to corporations, mining and transport companies will give these businesses a way to monitor their greenhouse emissions and will let them know how effective their procedures for. We help them to understand the impact of climate change regulation and relevant accounting and tax issues, and put in place sustainable property and carbon management strategies. There may be cases where other greenhouse gases are significantly affected by an activity. The ukwir carbon accounting workbook caw provides uk water companies with a consistent and transparent approach for accounting greenhouse gas ghg emissions from their annual operational activities. In addition, the legislation includes additional requirements. This page contains information about how companies can include transportationrelated scope 3 emissions in their sustainability accounting and reporting documents. Thames water to help manage a carbon reduction programme taking into account the shadow price of carbon and the financial consequences of the crc. Duty to cancel carbon units in the credit account at the end of the 202017 budgetary period. Ukwir has developed a standardised workbook for estimating operational ghg emissions, the carbon accounting workbook caw, to bring consistency and accuracy to the reporting process across the industry. Carbon accounting in the united kingdom water sector. The term accounting is being used in the sense to denote justification of actions in the context of hydrocarbon accounting, an oil field is an area developed for exploration of hydrocarbons from one or more reservoirs in the. We offer assistance for sustainability and carbon reporting and provide. Workbook for estimating operational ghg emissions version. The purpose of this document is to provide clear and consistent guidelines for uk water companies to.
Ainger notes that, by 2050, flood events will have led to a change in urban design. National forest monitoring system nfms the overall carbon accounting framework for forest carbon and the national forest monitoring system nfms as key source of information for forest monitoring, setting the frl baseline and monitoring, reporting and verification mrv of emission reductions from sources and carbon removals from sinks as well as the. Rules and practices are still hot or unsettled, and there is a significant opportunity to investigate how new accounting rules and practices arise. Carbon accounting is use of software to measure and predict the amount of carbon dioxide and other greenhouse gas emissions. More than 9 out of 10 fortune 500 companies reporting to cdp use ghg protocol. Article pdf available in international journal of climate change strategies and management 11. Carbon accounting manual for the calculation of hps fy18 greenhouse gas emissions. We facilitate stakeholder engagement and behavioural change. In 2004, ukwir developed a workbook to support a standardised approach to the quantification of ghg emissions arising from operational activities of uk water companies. Carbon accounting, also known as carbon footprinting, is not new and its history is associated with life cycle assessment lca.
If you wish to be kept up to date with our research you can register for newsletters, rss feeds and download topic catalogues free of charge. Pdf assessing the carbon footprint of water production. Ukwir has developed a standardised workbook for estimating operational ghg emissions, the carbon accounting workbook caw, to bring. The latest version caw v10 enables the water industry to continue to calculate its operational emissions using uptodate guidance and. Beyond the calculation and looking to the future lindsay cox february 11, 2010 good article giving a convincing argument that doing the calculation, putting a measurement stake in the ground and acting on it is the most important thing at this stage. Ukwir has been positively shaping the uk water industrys future for over 25 years. In december 2012, the office for national statistics ons published a roadmap, accounting for the value of nature in the uk, which set out a strategy to incorporate natural capital into uk environmental accounts by 2020 1. In addition, the two universities welcome all persons without. Accounting for the carbon within forest ecosystems and changes in carbon stocks.
The carbon price accounting for carbon 2 more to do and soon the carbon pricing legislation means that liable organisations need to account for a new carbon emissions liability as well as carbon permits including free permits. Guidelines for dealingwithembodied carbonand wholelife accounting 08cl016. The carbon accounting regulations 2009 legislation. Reports are categorised under headings, shown on the categories page, with subcategories presented at the left hand side of the page when you purchase a report it will be delivered to you as printed copy. The carbon accounting is a fundamental tool in order to identify concrete measures to reduce the energy consumption and corresponding ghg emissions. As a consequence, many companies remain confused as to the appropriate carbon accounting model. Oceans, soils, atmosphere, and forests are examples of carbon pools. In 2004, ukwir developed a workbook to support a standardised approach to the quantification of ghg emissions arising from operational. This convenient, selfpaced course teaches business professionals how to account for. Descriptions and evaluations center for international. Io ideal accounting framework for footprints and other indicators however, if need to model impacts of changes in economic activity andor policy on carbon indicators and trade balances, need to identify, understand and capture transmission. Ukwir 2008 carbon accounting in the uk water industry. Embodied energy and co2 in uk dimension stone sciencedirect.
Greenhouse gas emissions accounting in the water and sewerage. Carbon neutrality net zero carbon emissions to the atmosphere during the energy production process infrastructures excluded carbon pool a component of the climate system which has the capacity to store, accumulate or release carbon. Ukwir 2012, the uk water and wastewater industry research body. Due to the existing controversies on the topic, the aim of the present work is twofold. Duty to cancel carbon units at the end of the 20082012. In 2014, the department for environment, food and rural affairs defra and ons published a first version of an article, which. Carbon management accounting practice in leading german companies 3 practice on collecting, managing and communicating carbon related information in the company. Correspondingly, examples for products based upon forms of carbon accounting can be found. Although attention directed to carbon issues in companies is on the increase, the amount of actual research conducted on information management practices in regard to. Ukwir has also produced additional work to help the companies estimate embedded.
Key words carbon accounting, carbon reduction commitment, greenhouse gases, investment. Climate change and the water sector uk water waste. Corporate value chain scope 3 standard online course. Crediting and debiting of carbon units to take into account domestic aviation emissions during the 202017 budgetary period. Carbon accounting report 2016 dnb the aim of this report is to get an overview of the organisations greenhouse gas ghg emissions, which is an integrated part of the companys climate strategy. Assumptions regarding the data collection model have been made, in. Firstly, and from a macroeconomic point of view, this work attempts to analyse the different carbon accounting regulations existing at the international level. Crediting and debiting of carbon units as a result of the operation of the eu ets during the 20082012 budgetary period. However, the adopted tiered approach to the accounting tool will allow future developments and clarifications as deemed necessary. The workbook has been in place since 2004 and is updated annually to reflect the needs of the industry, including. Power to credit carbon units to the net uk carbon account. Introduction to the use of carbon accounting models and. It requires annual updates to accommodate changes in emission factors and to ensure the emission boundaries are consistent with both external guidance and to reflect the. The whole life carbon footprint of green infrastructure.
The term allocate is being used in the sense to denote distributing according to a plan, but the etymology may also be linked to earmark. Pr19 final methodology queries and answers 18 july 2018. Ukwir s carbon accounting tool is a well respected workbook tool that has enabled the industry to consistently report and track operational carbon emissions for over 10 years. For onsite generation such as solar, the renewable energy is metered separately and is included in our total consumption. Amendments to the carbon accounting regulations 2009. Recognition, measurement and disclosure issues on the treatment of emission permits and other tradable rights importance of reporting for carbon emissions. Greenhouse gas emissions of water supply and demand.
It is used by states, corporations and individuals to create the carbon credit commodity traded on carbon markets or to establish the demand for carbon credits. System of environmentaleconomic accounting overview. A process based life cycle assessment of dimension stone production in the uk has been carried out according to pas 2050. Pdf carbon accounting and carbon footprint more than. Carbon accounting report 2015 dnb asa the aim of this report is to get an overview of the organisations greenhouse gas ghg emissions, which is an integrated part of the companys climate strategy. The project has identified new efs relating to sludge which will improve accounting and has highlighted how. Methodologies for measuring the carbon footprint icts and climate change international symposium bt centre auditorium, london.