Documents related to Carbon Footprinting
GHG Protocol – Corporate Standard
When you start the process of calculating your organizational carbon footprint, please do so according to the Corporate Standard of the Greenhouse Gas (GHG) Protocol. The “Standard” is the main source of accounting principles, rules and definitions. It also contains a lot of useful examples and best practices. The document is especially useful for the following steps:
- Setting the organisational boundary of your footprint (see Chapter 3)
- Setting the operational boundary of your footprint (see Chapter 4)
GHG Protocol – Technical guidance Scope 2
This document introduces accounting and reporting requirements related to Scope 2 emissions. This guidance is complementary to the GHG Corporate Standard, and can be considered further reading to better understand how to account for Scope 2 emissions. Noteworthy are the following sections:
- How to account Scope 2 emissions if you partly purchase and partly generate your own electricity (page 37-39)
- Difference between Scope 2 market-based vs. location-based (page 25-27)
GHG Protocol – Technical guidance Scope 3
The goal of this technical Scope 3 Standard is to provide you with a step-by-step approach to cost-effectively understand the impact of your Scope 3 emissions, to support consistent and transparent reporting, and to develop effective reduction measures. This guidance is complementary to the GHG Corporate Standard and can be considered further reading to better understand how to account for Scope 3 emissions. We think the following sections are especially useful if you start with calculating your organisational carbon footprint:
- Identifying Scope 3 Emissions (Chapter 5)
- Setting the Scope 3 Boundary (Chapter 6)
- Collecting Data (Chapter 7)
Emission reduction template
The emission reduction template provides a structure for suppliers to create a decarbonisation roadmap. The file consists of three sheets:
- Sheet 1: the template
- Sheet 2: an example of a completed template
- Sheet 3: examples of reduction measures
A good reduction plan is concrete and complete. Ideally, your total carbon reductions should add up to your carbon reduction target. You can also apply this Excel template to prioritize reduction measures.
Documents related to Climate Targetsetting
SBTi – Net-Zero Standard
This document provides guidance, criteria and recommendations for companies who need to set science-based net-zero targets.
Key elements of the Net-Zero Standard are:
- To set near-term SBTs: 5 to 10-year emission reduction targets in line with 1.5°C pathways
- To set long-term SBTs: Target to reduce emissions to a residual level in line with 1.5°C scenarios by no later than 2050
- Beyond value chain mitigation: In the transition to net-zero, companies should take action to mitigate emissions beyond their value chains. For example, purchasing high-quality, jurisdictional REDD+ credits or investing in direct air capture (DAC) and geologic storage
- Neutralisation of residual emissions: GHGs released into the atmosphere when the company has achieved their long-term SBT must be counterbalanced through the permanent removal and storage of carbon from the atmosphere.
SBTi – FLAG guidance
The SBTi Forest, Land and Agriculture (FLAG) Guidance provides an understanding of setting science-based targets for land-intensive sectors, that include land-based emission reductions and removals.
Key requirements of the SBTi FLAG Guidance:
- Set near-term FLAG science-based targets
- Account for removals in near-term FLAG science-based targets
- Set long-term FLAG science-based targets
- Zero deforestation targets must be set for no later than 2025
- Set science-based targets for fossil emissions
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