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 to be accounted for are estimated as follows:

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

These different components of the calculation are detailed by steps:

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

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

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

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

• Step 4.5 : this is 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 recalled below:

• Activity data: Quantitative measure of a given activity that causes the emission or removal of GHGs. Activity data (AD) can be actual (physical or accounting), extrapolated, statistical or approximate.

• 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 characterizes 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 organization.

  The emissions profile also refers to the breakdown of the quantified emissions according to a certain 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 officers in charge or external providers are responsible for collecting data from the organization's employees, with the help of the coordinator if needed. Once the data are collected, these same 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 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

As a reminder, here is the summary of requirements and recommendations, for each maturity level. These criteria are explained in detail in the following subsections.

Initial Level

Accounting:

• K: Data collection methods

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

• L: Spend-based ratios

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

• M: Uncertainties

  • M1: The organization must qualify and quantify uncertainties for all direct emissions and significant 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 process:

• The data collection matrix (summary of the collected data as well as a description of the data collection process that was 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.

---

Do you have a question about understanding? Consult the FAQ. The method is living and therefore likely to evolve (clarifications, additions): find the track of changes here.