GHG Accounting 1

GHG accounting is NOT the same with Carbon accounting?

• True

• False

A type of GHG accounting that focuses on emissions that will be avoided in the future. Impact estimated is through a comparison with a baseline, “what if?” scenario

• Entity Accounting

• Financial Accounting

• Project Accounting

• Product Accounting

A type of GHG accounting that combines emissions data from across an organizations operations (emissions have mostly already occurred).

• Entity Accounting

• Financial Accounting

• Project Accounting

• Product Accounting

A type of GHG accounting that combines emissions data from (past and future) from all phases.

• Entity Accounting

• Financial Accounting

• Project Accounting

• Product Accounting

This is not one of the principles of GHG reporting.

• Relevance

• Structured

• Completeness

• Consistency

One of the GHG reporting principles where GHG inventories must contain information that internal and external users need for decision making. Inventory boundary should consider:

Company characteristics

Stakeholder needs

Organizational structures

Business context and relationships

• Relevance

• Structured

• Completeness

• Transparency

One of the GHG reporting principles where GHG inventories make a good faith effort to provide a complete, accurate, and consistent accounting of emissions. Account for all emissions within inventory boundary

-If some emissions estimated insufficiently, document and justify

-Do not exclude emissions from small sources.

• Relevance

• Structured

• Completeness

• Transparency

One of the GHG reporting principles where comparable data needed to track emissions over time. Also, consistently applying:

-accounting approaches

-inventory boundaries

-calculation methodologies

• Completeness

• Consistency

• Transparency

• Relevance

One of the GHG reporting principles where it is needed to provide references for methodologies and data sources. Independent external verification can help ensure this.

• Structured

• Consistency

• Transparency

• Relevance

One of the GHG reporting principles where calculations should be systematically neither over nor under actual values. Uncertainties should be reduced as far as practicable.

• Completeness

• Consistency

• Transparency

• Accuracy