Questions & Answers
The undertaking shall disclose in metric tonnes of CO2eq its (a) gross Scope 1 GHG emissions, (b) gross Scope 2 GHG emissions, (c) gross Scope 3 GHG emissions and (d) total GHG emissions. The question is, how could this be done?
(1) What methodologies should be used and where can they be found?
(2) What exactly are the equivalents for the calculation? Offer interesting, concrete examples.
- GHG emission calculation
- ISO
- IPCC
Background
ESRS E1 paragraph 44 states: ‘The undertaking shall disclose in metric tonnes of CO2eq its:
(a) gross Scope 1 GHG emission,
(b) gross Scope 2 GHG emission,
(c) gross Scope 3 GHG emission; and
(d) total GHG emission’.
ESRS E1 Disclosure Requirements E1-6 – Gross Scopes 1,2,3 and Total GHG emission give some details on the calculation guidance for GHG emission. ESRS E1 paragraph AR39 states that ‘the undertaking shall consider the principles, requirements and guidance provided by the GHG Protocol Corporate Standard (version 2004). The undertaking may consider the Commission Recommendation (EU) 2021/2279 or the requirements stipulated by EN ISO 14064-1:2018 …’
CO2e is a unit used in GHG accounting that reflects the amount of carbon dioxide (CO2) emission that would cause the same integrated radiative forcing or temperature change over a given time horizon as an emitted amount of a greenhouse gas (GHG) or a mixture of GHGs. To calculate emissions in CO2e, the different Global Warming Potential (GWP) of GHGs should be used. GWPs are used to evaluate releasing (or avoid releasing) different greenhouse gases on a common basis – commonly, one tonne of CO2. As per ESRS E1 paragraph AR39, when reporting emissions the undertaking shall ‘use the most recent Global Warming Potential (GWP) values published by the IPCC based on a 100-year time horizon to calculate CO2eq emissions of non-CO2 gases’.
Answer
(1) How can GHG emissions be calculated and what methodologies can be used?
The undertaking shall consider the principles, requirements and guidance provided by the GHG Protocol Corporate Standard (version 2004). The undertaking may consider Commission Recommendation (EU) 2021/2279 or the requirements stipulated by EN ISO 14064-1:2018. This gives further details on GHG emission calculation guidance.
If further support is needed, the GHG Protocol website also provides further guidance, calculation tools and online training on GHG accounting.
It is to be noted that ESRS are specifying some of the applications of the GHG protocol, in particular in respect of operational control (see ESRS E1 paragraphs 46 and 50).
(2) What exactly are the CO2 equivalents used for the calculation?
When expressing its GHG emissions, the preparer shall make it in units of Tco2e, using the latest Global Warming Potential (GWP) values published by the IPCC based on a 100-year time horizon. CO2eq is the universal unit of measurement to indicate the global warming potential (GWP) of each greenhouse gas, expressed in terms of the GWP of one unit of carbon dioxide. It is used to evaluate releasing different greenhouse gases on a common basis. GWP is a factor describing the radiative forcing impact (degree of harm to the atmosphere) of one unit of a given GHG relative to one unit of CO2. The current list is the one in the IPCC’s 6th Assessment Report, Chapter 7SM3.
Relations
Paragraph | Content |
|---|---|
When preparing the information for reporting GHG emissions as required by paragraph 44, the undertaking shall: | |
The undertaking shall disclose in metric tonnes of CO2eq its : | |
When preparing the information for reporting GHG emissions as required by paragraph 44, the undertaking shall: | |
The undertaking shall disclose in metric tonnes of CO2eq its : | |
When preparing the information for reporting GHG emissions as required by paragraph 44, the undertaking shall: | |
The undertaking shall disclose in metric tonnes of CO2eq its : |