Toward a Low-Carbon Economy: The Clim’Foot Project Approach …
75
– Industrial process
– Wastes
• LULUCF
6 (Land use, Land Use Change and Forestry).
Scope 2, which includes emissions from the production of the purchased energy
used by the Organization, does not include the transmission and distribution losses,
which are accounted for in scope 3. By definition, scope 3 emissions are all
indirect emissions (not included in scope 2) occurring in the value chain (e.g.,
materials suppliers, third-party logistics providers, waste management suppliers,
travel suppliers, employees, and customers) [6]. The choice about the categories
to be included in scope 3 is discretionary and this may impair comparison across
companies.
Scope 3 accounts also GHG emissions of capital goods (i.e., plant, property and
equipment, such as furniture, office equipment, and computers that the company
uses for its activity). Since these GHG emissions are not depreciated or discounted
over the life of the asset, which typically occurs in financial accounting, capital
purchases, such as new building construction, occurring only once in a while, may
significantly vary scope 3 emissions from year to year and companies should highlight
the exceptionality of the capital investment in the public report [7].
Moreover, the scope 3 accounting is based on the life cycle approach and carbon
footprint is one specific indicator accounted for in LCA, so the CFO method including
the scope 3 is a starting point to become familiar with Life Cycle Assessment.
ln literature, there are several resources for carbon calculation and carbon disclosure options available for businesses, institutions and local authorities. For microorganizations and SMEs, many of these resources are free. Table 1 reports some
examples of free calculators, all including national emission factors.
3 The Clim’Foot Approach to Carbon Footprint
of Organizations
The Clim’Foot approach for CFO calculation and reduction is an original concept,
developed and tested during the project, which is structured along three levels (Fig. 1):
(a) development of a toolbox including national DBs of EFs, a tool for the
calculation of CFO, training materials and a dissemination platform;
(b) setting up of a voluntary program, involving a selected number of proactive
public and private organizations, which are trained for using the toolbox to
calculate their CFO, with the support of technical experts;
(c) involvement of policymakers since the early stage of the process, to foster
the replicability and transferability of the approach and the implementation
of regulations or public policies for the mitigation of GHG emissions.
6 The LULUCF covers emissions of GHG and removal of carbon from the atmosphere due to human
use of soils, trees, plants, biomass and timber.
75
– Industrial process
– Wastes
• LULUCF
6 (Land use, Land Use Change and Forestry).
Scope 2, which includes emissions from the production of the purchased energy
used by the Organization, does not include the transmission and distribution losses,
which are accounted for in scope 3. By definition, scope 3 emissions are all
indirect emissions (not included in scope 2) occurring in the value chain (e.g.,
materials suppliers, third-party logistics providers, waste management suppliers,
travel suppliers, employees, and customers) [6]. The choice about the categories
to be included in scope 3 is discretionary and this may impair comparison across
companies.
Scope 3 accounts also GHG emissions of capital goods (i.e., plant, property and
equipment, such as furniture, office equipment, and computers that the company
uses for its activity). Since these GHG emissions are not depreciated or discounted
over the life of the asset, which typically occurs in financial accounting, capital
purchases, such as new building construction, occurring only once in a while, may
significantly vary scope 3 emissions from year to year and companies should highlight
the exceptionality of the capital investment in the public report [7].
Moreover, the scope 3 accounting is based on the life cycle approach and carbon
footprint is one specific indicator accounted for in LCA, so the CFO method including
the scope 3 is a starting point to become familiar with Life Cycle Assessment.
ln literature, there are several resources for carbon calculation and carbon disclosure options available for businesses, institutions and local authorities. For microorganizations and SMEs, many of these resources are free. Table 1 reports some
examples of free calculators, all including national emission factors.
3 The Clim’Foot Approach to Carbon Footprint
of Organizations
The Clim’Foot approach for CFO calculation and reduction is an original concept,
developed and tested during the project, which is structured along three levels (Fig. 1):
(a) development of a toolbox including national DBs of EFs, a tool for the
calculation of CFO, training materials and a dissemination platform;
(b) setting up of a voluntary program, involving a selected number of proactive
public and private organizations, which are trained for using the toolbox to
calculate their CFO, with the support of technical experts;
(c) involvement of policymakers since the early stage of the process, to foster
the replicability and transferability of the approach and the implementation
of regulations or public policies for the mitigation of GHG emissions.
6 The LULUCF covers emissions of GHG and removal of carbon from the atmosphere due to human
use of soils, trees, plants, biomass and timber.