GHG Reporting #

Is the GHG report mandatory? #

1. For internal purposes:

• The organization should prepare a GHG report, consistent with the intended uses of the GHG inventory, to facilitate GHG inventory verification. For example, a GHG report may be necessary for participation in a GHG programme or to inform external or internal users.

2. For third-party verification:

• A GHG report shall be prepared if the organization chooses to have its GHG inventory verified or makes a public GHG statement claiming conformity with this document.
• If the organization’s GHG statement has been independently (third-party) verified, the verification statement shall be made available to intended users.
• If confidential data are withheld from inclusion in a GHG report, this shall be justified.

Overlaying requirements for GHG report #

The organization shall explain and document the following in planning its GHG report:

• Purpose and objectives of the report in the context of the organization’s GHG policies, strategies or programmes, and applicable GHG programmes;
• Intended use and intended users of the GHG inventory;
• Overall and specific responsibilities for preparing and producing the report;
• Frequency of the report;
• Report structure and format;
• Data and information to be included in the report;
• Policy on availability and methods of dissemination of the report.

GHG report contents #

9.3.1 Required information #

The organization’s GHG report shall describe the organization’s GHG inventory. Its content may be structured as recommended:

Chapter:

1. General description of the organization goals and inventory objectives
2. Organizational boundaries
3. Reporting boundaries
4. Quantified GHG inventory of emissions and removals
5. GHG reduction initiative and internal performance tracking
6. GHG report content shall include the following:

• Description of the reporting organization;
• Person or entity responsible for the report;
• Reporting period covered;
• Documentation of organizational boundaries (5.1);
• Documentation of reporting boundaries, including criteria determined by the organization to define significant emissions;
• direct GHG emissions, quantified separately for CO2, CH4, N20, NF3, SF6 and other appropriate GHG groups (HFCs, PFCs, etc.) in tonnes of CO2e (5.2.2);
• If quantified, direct GHG removals, in tonnes of CO2e (5.2.2);
• A description of how biogenic CO2 emissions and removals are treated in the GHG inventory and the relevant biogenic CO2 emissions and removals quantified separately in tonnes of CO2e (see Annex D);
• And more in 9.3.1

9.3.2 Recommended information #

The organization should consider including in the GHG report:

• Description of the organization’s GHG policies, strategies or programmes;
• If appropriate, a description of GHG reduction initiatives and how they contribute to GHG emission or removal differences, including those occurring outside organizational boundaries, quantified in tonnes of CO2e (7.1);
• If appropriate, purchased or developed GHG emission reductions and removal enhancements from GHG emission reduction and removal enhancement projects, quantified in tonnes of CO2e (7.2);
• As appropriate, description of applicable GHG programme requirements;
• GHG emissions or GHG removals disaggregated by the facility;
• Total quantified indirect GHG emissions;
• Description and presentation of additional indicators, such as efficiency or GHG emission intensity (emissions per unit of production) ratios;
• And many more in 9.3.2

The organization may aggregate direct emissions and direct removals.

9.3.3 Optional information and associated requirements #

Assessment of performance against appropriate internal and/or external benchmarks; And many

• The organization may report optional information separately from the required information and the recommended information. Each type of optional information described below should be reported separately from the others.
• The organization may report the results of contractual instruments for GHG attributes (market-based approach), expressed in GHG emissions (tCO2e) as well as in the unit of transfer (e.g., kWh). The organization may report the amount purchased compared to the amount consumed.
• The organization may report offsets or other types of carbon credits. If so, the organization:
  • Shall disclose the GHG scheme under which they were generated;
  • May add offsets or other types of carbon credits together if they originate from the same GHG scheme and are of appropriate vintage;
  • Shall not add or subtract offsets or other types of carbon credits from the organization’s inventory of its direct or indirect emissions.

 The organization may report GHGs stored in GHG reservoirs.