4 - Introduction to emissions accounting

Introduction to the progress of step 4: definitions, governance, requirements and deliverables.

Source: Freepik

The accounting is defined as the process of collecting and using the various data necessary to carry out a Bilan Carbone®.

For each emission source of the organization, the emissions that must be accounted for are estimated as follows:

Emission of a source = Activity data x GHG emission factor = result ± uncertainty

These different components of the calculation are detailed step by step:

• Step 4.1 : this is intended to present the general principles of accounting.

• Step 4.2 : enabling the framing of the collection of activity data.

• Step 4.3 : enabling the framing of the selection of emission factors.

• Step 4.4 : enabling the framing of the estimation of uncertainties.

• Step 4.5 : this is intended to draw up the organization's emissions profile.

These components of the calculation are documented and retained by the organization.

Figure 4: Timeline of the accounting step

Glossary related to the Accounting steps

All terms related to the accounting steps are explained in the glossary. They are reminded below:

• Activity data: Quantitative measurement of a given activity causing GHG emissions or removals. An activity data (AD) can be actual (physical or accounting), extrapolated, statistical or approximated.

• Emission factor: Coefficient relating activity data to GHG emissions. An emission factor (EF) can come from databases, be developed by the organization, or be a so-called “spend-based” coefficient (specific or non-specific).

• Uncertainty: Parameter associated with the result of a quantification that characterises the dispersion of values that can reasonably be attributed to the quantified quantity.

• Data collection matrix: summary of all activity data and emission factors used during the accounting process, serving as the organization's documentation (sources, assumptions, uncertainties, value and unit).

• Emissions profile: Aggregation of the results of quantified GHG emissions, for all emission sources included within the Boundaries of the organisation.

  The emissions profile also refers to the breakdown of quantified emissions according to a given nomenclature (for example according to the emission categories of the Bilan Carbone®).

Governance related to the Accounting steps

The governance of the accounting step is part of the overall governance of the Bilan Carbone® approach presented previously.

The governance of this step does not differ according to the organization's maturity levels. In all cases, the project officers or external providers are responsible for collecting data from the organization's collaborators, with the help of the coordinator if needed. Once the data are collected, these same project officers or external providers select the emission factors, quantify the uncertainties, and obtain the assessment result as well as the desired associated exports.

Management does not need to be involved during this step, unless access to certain data requires their approval.

Stakeholder engagement related to the Accounting steps

Two Stakeholder engagement actions take place during the accounting steps, and are part of the programming of the Stakeholder engagement phases presented previously.

• one upstream of step 4 therefore at the launch of data collection

• the other downstream of step 4, starting from the construction of the emissions profile therefore for the interim reporting.

Requirements related to the Accounting steps

For reminder, here is the summary of requirements and recommendations, for each maturity level. These criteria are explained in detail in the following sub-sections.

Initial Level

Accounting:

• K: Methods of data collection

  • K1: All methods of collecting activity data are accepted.

• L: Spend-based ratios

  • L1: The share of emissions calculated using emission factors in spend-based ratios (specific and non-specific) is reported. The use of non-specific spend-based ratios is justified.

• M: Uncertainties

  • M1: The organization shall qualify and quantify the uncertainties for all significant direct and indirect emissions of the Bilan Carbone®. The organization determines the uncertainty by assigning a score to each relevant activity data and emission factor.

• N: Emissions profile

  • N1: The emissions profile is presented at minimum according to the Bilan Carbone® nomenclature

Standard Level

Advanced Level

Deliverables related to the Accounting steps

The information and deliverables obtained at the end of step 4, and associated with the above requirements, are to be reported at the end of the approach:

• The Data collection matrix (summary of collected data as well as a description of the data collection process followed; documentation of the emission factors used, and of the spend-based emission factors (specific and non-specific) as well as their sources);

• The uncertainties associated with the organization's emissions profile;

• The rate of use of spend-based ratios (specific and non-specific) associated with the organization's emissions profile;

• The organization's emissions profile, listing emissions in tCO2e.

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