ISO TR 14069-2013 Greenhouse gases - Quantification and reporting of greenhouse gas emissions for organizations - Guidance for the application of ISO 14064-1《温室.pdf

《ISO TR 14069-2013 Greenhouse gases - Quantification and reporting of greenhouse gas emissions for organizations - Guidance for the application of ISO 14064-1《温室.pdf》由会员分享，可在线阅读，更多相关《ISO TR 14069-2013 Greenhouse gases - Quantification and reporting of greenhouse gas emissions for organizations - Guidance for the application of ISO 14064-1《温室.pdf（96页珍藏版）》请在麦多课文档分享上搜索。

1、 ISO 2013 Greenhouse gases Quantification and reporting of greenhouse gas emissions for organizations Guidance for the application of ISO 14064-1 Gaz effet de serre Quantification et rapport des missions de gaz effet de serre pour les organisations Directives dapplication de lISO 14064-1 TECHNICAL R

2、EPORT ISO/TR 14069 First edition 2013-05-01 Reference number ISO/TR 14069:2013(E) ISO/TR 14069:2013(E)ii ISO 2013 All rights reserved COPYRIGHT PROTECTED DOCUMENT ISO 2013 All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized otherwise in any form

3、 or by any means, electronic or mechanical, including photocopying, or posting on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below or ISOs member body in the country of the requester. ISO copyright office Case postale 56

4、CH-1211 Geneva 20 Tel. + 41 22 749 01 11 Fax + 41 22 749 09 47 E-mail copyrightiso.org Web www.iso.org Published in Switzerland ISO/TR 14069:2013(E) ISO 2013 All rights reserved iii Contents Page Foreword iv Introduction v 1 Scope . 1 2 Normative references 1 3 Terms and definitions . 1 3.1 Terms re

5、lating to greenhouse gases emission . 1 3.2 Terms relating to biomass and land use . 3 3.3 Terms relating to data . 3 3.4 Other terms 4 4 Principles . 4 4.1 General . 4 4.2 Relevance . 4 4.3 Completeness . 5 4.4 Consistency 5 4.5 Accuracy 5 4.6 Transparency 6 5 GHG inventory design and development .

6、 6 5.1 Organizational boundaries . 6 5.2 Operational boundaries .11 5.3 Generalities on the quantification of emissions and removals .15 5.4 Quantification of GHG emissions and removals for each category .21 6 GHG inventory components .65 6.1 GHG emission reduction or removal enhancement projects (c

7、arbon offset projects) .65 6.2 Assessment of uncertainty 65 7 GHG inventory quality management .68 8 Reporting of GHG .68 8.1 General 68 8.2 GHG inventory report format 69 8.3 GHG inventory report content 70 Annex A (informative) Correspondence between ISO 14064-1:2006 and this Technical Report 75 A

8、nnex B (informative) Examples of emission or removal factors data bases .76 Annex C (informative) List of categories77 Annex D (informative) 100-year global warming potential (GWP) .80 Annex E (informative) Specificities of financial or insurance companies for category 15 (investments) . .83 Annex F

9、 (informative) Tables for reporting .84 Bibliography .88 ISO/TR 14069:2013(E) Foreword ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies (ISO member bodies). The work of preparing International Standards is normally carried out through IS

10、O technical committees. Each member body interested in a subject for which a technical committee has been established has the right to be represented on that committee. International organizations, governmental and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates c

11、losely with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization. International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2. The main task of technical committees is to prepare International Standards. D

12、raft International Standards adopted by the technical committees are circulated to the member bodies for voting. Publication as an International Standard requires approval by at least 75 % of the member bodies casting a vote. In exceptional circumstances, when a technical committee has collected dat

13、a of a different kind from that which is normally published as an International Standard (“state of the art”, for example), it may decide by a simple majority vote of its participating members to publish a Technical Report. A Technical Report is entirely informative in nature and does not have to be

14、 reviewed until the data it provides are considered to be no longer valid or useful. ISO/TR 14069 was prepared by Technical Committee ISO/TC 207, Environmental management, Subcommittee SC 7, Greenhouse gas management and related activities.iv ISO 2013 All rights reserved ISO/TR 14069:2013(E) Introdu

15、ction ISO 14064-1 enables organizations around the world to quantify greenhouse gas (GHG) emissions and removals. This Technical Report uses the principles and process from ISO 14064-1 to develop guidance on quantification and reporting of GHG for organizations. This Technical Report is consistent w

16、ith the objective of building on existing International Standards and protocols on corporate GHG inventories, and incorporates many of the key concepts and requirements stated in the GHG Protocol by the World Business Council for Sustainable Development/World Resources Institute in References 4 and

17、5. Some of these concepts have been adapted to suit this Technical Report. Users of this Technical Report are encouraged to refer to References 4 and 5 for additional guidance on applying the relevant concepts and requirements. ISO 14064-1 identifies three types of emissions: a) direct emissions; b)

18、 energy indirect emissions (associated with purchases of electricity and heat); c) “other indirect emissions”. Direct emissions correlate to “scope 1”, energy indirect emissions to “scope 2” and other indirect emissions to “scope 3” as defined by the GHG Protocol corporate standard (see Reference 4)

19、. In tackling climate change, there is a convergence of interests between organizations, national and regional regulators and international negotiators on the need to develop methods of quantifying GHG emissions and providing reliable tools to do so. This Technical Report is intended to assist users

20、 in the application of ISO 14064-1, using guidelines and examples and to provide transparency in the quantification of emissions and their reporting. This Technical Report enables an organization to do the following: enhance the transparency and consistency of reported GHG emissions (direct, energy

21、indirect and other indirect), establish a classification of categories for all emissions, especially the indirect emissions, and recommend this classification for all ISO 14064-1 inventories; choose or develop the method of calculating emissions; differentiate, whenever necessary, the three main typ

22、es of organization that are addressed in this Technical Report: a facility or production site (spatially delimited) providing goods (industry) and/or services (tertiary), belonging to a private or public organization; a private or public organization with several facilities/sites and/or subsidiaries

23、, and needing consolidation procedures; a local authority that produces both direct and indirect emissions, from both its own operations and services provided within a specific territory: the services provided to a community (roads, cleaning, transport, gardens, etc.) can be delivered directly by th

24、e public authority or under mixed forms (outsourced activities, delegations, concession, etc.); report GHG emissions and removals, using a simplified format to make the report easier to understand. This Technical Report is intended to give guidance on the quantification of a GHG emissions inventory

25、within the selected boundaries of an organization. It differs from the process of product carbon footprinting (see ISO 14067), whose primary focus are the emissions from the life cycle of a product. The objective of this Technical Report is to offer organizations guidance on the quantification and r

26、eporting of their GHG inventory, using a process that incorporates the principles of relevance, ISO 2013 All rights reserved v ISO/TR 14069:2013(E) completeness, consistency, accuracy and transparency. This kind of GHG inventory is expressed as net global warming potential in carbon dioxide equivale

27、nt (CO 2 e).vi ISO 2013 All rights reserved TECHNICAL REPORT ISO/TR 14069:2013(E) Greenhouse gases Quantification and reporting of greenhouse gas emissions for organizations Guidance for the application of ISO 14064-1 1 Scope This Technical Report describes the principles, concepts and methods relat

28、ing to the quantification and reporting of direct and indirect greenhouse gas (GHG) emissions for an organization. It provides guidance for the application of ISO 14064-1 to greenhouse gas inventories at the organization level, for the quantification and reporting of direct emissions, energy indirec

29、t emissions and other indirect emissions. This Technical Report describes for all organizations, including local authorities, the steps for: establishing organizational boundaries, in accordance with either a control approach (financial or operational) or an equity share approach; establishing opera

30、tional boundaries, by identifying direct emissions and energy indirect emissions to be quantified and reported, as well as any other indirect emissions the organization chooses to quantify and report; for each category of emission, guidance is provided on specific boundaries and methodologies for th

31、e quantification of GHG emissions and removals; GHG reporting: guidance is provided to promote transparency regarding the boundaries, the methodologies used for the quantification of direct and indirect GHG emissions and removals, and the uncertainty of the results. A table of correspondence between

32、 the numbering of ISO 14064-1:2006 and this Technical Report is provided in Annex A. The examples and case studies presented in this Technical Report are not exclusive and non-exhaustive. The values of the emission or removal factors mentioned in the examples are given for illustrative purposes only

33、. A non-exhaustive list of database references is provided in Annex B. 2 Normative references The following referenced documents are indispensable for the application of this document. For dated references, only the edition cited applies. For undated references, the latest edition of the referenced

34、document (including any amendments) applies. ISO 14064-1:2006, Greenhouse gases Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals 3 Terms and definitions For the purposes of this document, the terms and definitions

35、 given in ISO 14064-1 and the following apply. 3.1 Terms relating to greenhouse gases emission 3.1.1 direct greenhouse gas emission GHG emission from greenhouse gas sources owned or controlled by the organization Note 1 to entry: ISO 14064-1 uses the concepts of financial and operational control to

36、establish an organizations operational boundaries. ISO 2013 All rights reserved 1 ISO/TR 14069:2013(E) SOURCE: ISO 14064-1:2006, 2.8 3.1.2 energy indirect greenhouse gas emission GHG emission from the generation of imported electricity, heat or steam consumed by the organization SOURCE: ISO 14064-1:

37、2006, 2.9 3.1.3 other indirect greenhouse gas emission GHG emission, other than energy indirect GHG emissions, which is a consequence of an organizations activities, but arises from greenhouse gas sources that are owned or controlled by other organizations SOURCE: ISO 14064-1:2006, 2.10 3.1.4 greenh

38、ouse gas emission or removal factor factor relating activity data to GHG emissions or removals Note 1 to entry: A greenhouse gas emission or removal factor could include an oxidation component. SOURCE: ISO 14064-1:2006, 2.7 3.1.5 avoided emission GHG emission reduction that occurs outside the organi

39、zational boundaries of the reporting organization as a direct consequence of changes in the organizations activity, including but not necessarily limited to the emission reductions associated with increases in the generation and sale of electricity, steam, hot water or chilled water produced from en

40、ergy sources that emit fewer greenhouse gases per unit than other competing sources of these forms of distributed energy Note 1 to entry: Based on definition in Code of Federal Regulations Title 10: Energy, Chapter II: Department of Energy, Subchapter B: Climate change, 300.2. 3.1.6 downstream emiss

41、ion other indirect GHG emission from goods and services subsequent to the sale and/or delivery by the organization and to the end of life of such goods and services 3.1.7 out of stream emission other indirect GHG emission not included either in upstream or in downstream emission Note 1 to entry: Out

42、 of stream emissions are limited to employee activities, e.g. commuting, which are neither purchased nor sold. 3.1.8 upstream emission energy indirect GHG emission and other indirect GHG emission from goods and services acquired by the organization 3.1.9 double counting accounting for GHG emissions

43、or removals more than once Note 1 to entry: Double counting can occur between organizations, i.e. two or more reporting organizations take ownership of the same GHG emissions or removals. Double counting can also occur inside an organization when GHG emissions or removals are taken into account in d

44、ifferent categories (this type of double counting should not occur).2 ISO 2013 All rights reserved ISO/TR 14069:2013(E) 3.1.10 offsetting mechanism for compensating for all or part of the GHG inventory of an organization that can occur directly through the prevention of the release of, reduction in,

45、 or removal of, an amount of greenhouse gas emissions in a process outside the operational boundaries of the organization or indirectly through the purchase of GHG reductions (in the form of carbon credits) generated by a third party Note 1 to entry: A carbon credit is a generic term for any tradabl

46、e certificate or permit representing the right to emit one tonne of carbon dioxide or the mass of another greenhouse gas with a carbon dioxide equivalent (tCO 2 e) equivalent to one tonne of carbon dioxide. 3.2 Terms relating to biomass and land use 3.2.1 biomass material of biological origin, exclu

47、ding material embedded in geological formations and material transformed to fossilized material and excluding peat Note 1 to entry: Biomass includes organic material (both living and dead), e.g. trees, crops, grasses, tree litter, algae, animals, and waste of biological origin, e.g. manure. SOURCE:

48、ISO 14067: 1) , 3.1.8.1 3.2.2 biogenic carbon carbon derived from biomass SOURCE: ISO 14067:, 3.1.8.2 3.2.3 biogenic CO 2 CO 2obtained by the oxidation of biogenic carbon 3.2.4 direct land use change dLUC change in human use or management of land within the organizational boundaries and as part of u

49、pstream or downstream activities SOURCE: ISO 14067:, 3.1.8.4, modified 3.2.5 indirect land use change iLUC change in the use or management of land which is a consequence of direct land use change not taking place within the operational boundaries of the GHG inventory SOURCE: ISO 14067:, 3.1.8.5, modified 3.3 Terms relating to data 3.3.1 greenhouse gas activity data quantitative measure of activity that results in a GHG emission or removal Note 1 to entry: Examples of GHG activity dat