Quantifying emissions

1. Prepare and plan

• Raise awareness about the greenhouse effect
• Mobilise key internal people and experts
• Identify the methodology to follow
• Define the scopes of the emission sources to be accounted for
• Raise awareness among the employees involved in data collection
• Define the baseline year
• Establish the objectives to be achieved
• Set the schedule and the execution modalities

2. Collect data

The time needed for data collection will depend on the information already available within the organisation (primary data):

• Depending on the selected operational scope, it will also be necessary to collect data from suppliers, customers, users, etc,. or use statistical data. These data will then be associated with an emission factor to calculate its carbon equivalent.
• Data collection should primarily focus on retrieving available primary data, which will support the construction of the most reliable GHG inventory possible.

A) Baseline year

The baseline year needs to be chosen.

• The baseline year is a fixed year that remains the same from one emissions inventory exercise to another.
• It allows the company to track its emissions over time and measure the effectiveness of actions.
• The GHG emissions inventory for the baseline year must be recalculated in case of changes to the organisational scope, changes in the method of evaluating certain GHG emissions, and modifications of the values of one or more emissions factors.

B) Data collection

Collect the data necessary to establish the required sizes for each scope.

• Priority will be given to the main items in terms of emissions.
• Activity data can either be directly available (primary) or estimated from indirect data (secondary, extrapolated).
• Depending on the chosen operational scope, it will be necessary to collect data from suppliers, customers users, etc., or use statistical data (generic or secondary data).

C) Identify missing data

Missing activity data is estimated from secondary or extrapolated data. These estimations can introduce uncertainty into the GHG inventory. Therefore, it is recommended to:

• document the estimation process of missing data to justify the choices made.
• use reliable and verifiable sources.
• prioritise obtaining primary data if the missing data represents a significant portion of the emissions.

D) Emission factors

These factors will be taken, as a priority from the IPCC Emissions Factor Database.

• Library of emission factors and other parameters with background documentation or technical references.
• If an emission factor cannot be found in the IPCC Emissions Factor Database, one can use those from relevant, widely shared databases (IEA Emissions Factors, etc.).

3. Calculate the emissions

This technical step can be carried out either internally or with the help of an external service provider. If done internally, it requires prior training in GHG emissions accounting. See the section on where to find training and expertise.

The equation below is used to calculate a company's GHG emissions.

Activity data * Emission factor = Estimated GHG emissions (CO₂ equivalent)

4. Develop the action plan

Checklist:

• A detailed and well thought out action plan
• A responsible person for the entire improvement plan is designated
• Actions are prioritised based on GHG emissions reduction, necessary investment and ease of implementation of the action
• At this stage, the company can consider the different financing options available
• Each action will be presented in detail in a project sheet, and all actions will be summarised in a table

Hierarchy of actions:

5. Disseminate information

The company's progress should be shared across al available communication channels, including the website, social media and intranet for internal sharing.

It its generally recommended to introduce an internal communication plan at this stage, in order to make employees aware of the results and the action plans to be implemented.

External communication (website or other media) allows the company to publicise its approach and contribution to the fight against climate change and to promote its environmental policy.

This phase generally presents all key indicators that will be part of the improvement project.