74
S. Scalbi et al.
2 Standards for Carbon Footprint Organization
In literature, standards and specifications exist to calculate the CFO, such as the
GHG Protocol Corporate Accounting and Reporting Standard [6]; the GHG Protocol
Corporate Value Chain [7] and the ISO 14064 [8], Part 1.
These documents provide organizations with directions about identifying,
measuring and communicating the GHGs emitted, generally in 1 year, from all the
activities (direct and indirect) across the organization, including the use of energy in
buildings, industrial processes and company vehicles.
ISO and GHG Protocols present a similar approach to the calculation of the CFO.
The former, like all the standards, provides the reference framework, while the latter
goes into the detail of its implementation and contains also motivations for GHG
reporting [9].
Both documents propose two types of approaches for setting organization’s
boundaries:
• Approach of control: all GHG emissions and/or removals are quantified
concerning facilities that the organization controls financially or operationally. A
company has financial control over the operation if it has the right to the majority
of benefits of the operation or if it retains the majority risks and rewards of ownership of the operation’s assets. A company has the operational control if it has the
authority to introduce and implement its operating policies [6] [page 17].
• Equity share approach: the organization quantifies its portion of GHG emissions
and removals from respective facilities [8]. The equity share reflects the extent of
rights a company has to the risks and rewards coming from an operation and is
normally the same as the ownership percentage [6] [page 17].
The GHG protocols and ISO recommend the classification of three types of
emissions:
1. Direct GHG emissions: emissions from greenhouse gas sources owned or
controlled by the company, defined as Scope 1 by GHG Protocol.
2. Energy indirect GHG emissions: emissions from the production of purchased
energy used by the company (electricity, heat or steam), defined as Scope 2 by
GHG Protocol.
3. Other indirect GHG emissions, e.g., emissions from business travel by
employees, transport of products and materials, waste generated by the organization but managed by another organization, defined as Scope 3 by GHG
Protocol.
Under Scope 1 the following emissions are considered:
• Emissions from fuels and/or Wastes burning.
• Process and Fugitive emissions from:
– Air conditioning and cooling
– Agriculture
S. Scalbi et al.
2 Standards for Carbon Footprint Organization
In literature, standards and specifications exist to calculate the CFO, such as the
GHG Protocol Corporate Accounting and Reporting Standard [6]; the GHG Protocol
Corporate Value Chain [7] and the ISO 14064 [8], Part 1.
These documents provide organizations with directions about identifying,
measuring and communicating the GHGs emitted, generally in 1 year, from all the
activities (direct and indirect) across the organization, including the use of energy in
buildings, industrial processes and company vehicles.
ISO and GHG Protocols present a similar approach to the calculation of the CFO.
The former, like all the standards, provides the reference framework, while the latter
goes into the detail of its implementation and contains also motivations for GHG
reporting [9].
Both documents propose two types of approaches for setting organization’s
boundaries:
• Approach of control: all GHG emissions and/or removals are quantified
concerning facilities that the organization controls financially or operationally. A
company has financial control over the operation if it has the right to the majority
of benefits of the operation or if it retains the majority risks and rewards of ownership of the operation’s assets. A company has the operational control if it has the
authority to introduce and implement its operating policies [6] [page 17].
• Equity share approach: the organization quantifies its portion of GHG emissions
and removals from respective facilities [8]. The equity share reflects the extent of
rights a company has to the risks and rewards coming from an operation and is
normally the same as the ownership percentage [6] [page 17].
The GHG protocols and ISO recommend the classification of three types of
emissions:
1. Direct GHG emissions: emissions from greenhouse gas sources owned or
controlled by the company, defined as Scope 1 by GHG Protocol.
2. Energy indirect GHG emissions: emissions from the production of purchased
energy used by the company (electricity, heat or steam), defined as Scope 2 by
GHG Protocol.
3. Other indirect GHG emissions, e.g., emissions from business travel by
employees, transport of products and materials, waste generated by the organization but managed by another organization, defined as Scope 3 by GHG
Protocol.
Under Scope 1 the following emissions are considered:
• Emissions from fuels and/or Wastes burning.
• Process and Fugitive emissions from:
– Air conditioning and cooling
– Agriculture