KPMG+温室气体排放报告-GHG emissions reporting

GHGemissions

reporting

Handbook

GreenhouseGasProtocol

March2023

______

visit.kpmg.us/ESGreporting

©2023KPMGLLP,aDelawarelimitedliabilitypartnershipandamemberfirmoftheKPMGglobalorganizationofindependentmemberfirmsaffiliatedwithKPMGInternationalLimited,aprivateEnglishcompanylimitedbyguarantee.Allrightsreserved.

Contents

Foreword 1

Aboutthispublication 2

1.Executivesummary 5

2.Foundationalconcepts 10

3.Organizationalboundary 25

4.Operationalboundary 34

5.Emissionscalculations 45

6.Scope1emissions 52

7.Scope2emissions 57

8.Scope3emissions 72

9.Trackingemissionsandsettingtargets 106

10.Offsetcredits 118

11.Reporting 136

Appendices

A.Disclosures 143

B.ExampleGHGemissionsstatement 151

C.KPMGcommentlettertotheGHGProtocol 159

IndexofQ&As 162

Indexofexamples 167

KPMGresources 169

Acknowledgments 171

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GHGemissionsreporting

Foreword

GHG101:Thefundamentals

Theworldoffinanceisexpanding.Beyondnumbersandintonature.

Weincreasinglyfindfamiliarconcepts–accounting,reporting–withunfamiliarelements–greenhousegases,renewableenergy.Thismergingofworldshasmadeonethingclear:natureisn’tjustforthescientistsanymore;financeprofessionalsarelivinginthisecosystemtoo.

Climate-relateddisclosurerequirementsarebeingfinalizedbytheInternationalSustainabilityStandardsBoard,theEuropeanFinancialReportingAdvisoryGroupandtheSEC.Theserequirementsarelikelytoshapetheglobalclimatereportinglandscape.Andalthoughdifferentinanumberofways,theseforthcomingrequirementsshareacommonanchor:greenhousegasemissions.

Morecompaniesthaneverbeforewillfaceregulatoryrequirementstoreportthedirectandindirectemissionsassociatedwiththeiroperations.AndweexpectthisreportingtobeheavilyinformedbytheGreenhouseGasProtocol.

TheProtocolhasemergedasanexusintheclimatereportingecosystem.Itprovidestheunderlyingprinciples,conceptsandmethodstodevelopagreenhousegasemissionsinventorythatcanbeusedforvariousvoluntaryormandatoryreportingpurposes.

Financeprofessionalsplayavaluableroleinbridgingbetweenscientificdataandinvestor-qualityinformation.Andbecauseofitsinfluenceonthefutureofemissionsreporting,itisbecomingmoreimportantforfinanceprofessionalstounderstandtheProtocolandthefundamentalsofgreenhousegasemissionsreporting–GHG101.

Wehopethishandbookhelpstoprovidethatfoundationalunderstanding.AnchoredintheProtocol.TranslatedtothelanguageofFinance.

MauraHodge

Partner

KPMGESGAuditLeader

KPMGU.S.

JulieSantoro

Partner

DepartmentofProfessionalPractice,ESG

KPMGU.S.

2

GHGemissionsreporting

Aboutthispublication

Aboutthispublication

ThepurposeofthishandbookistoassistyouinunderstandingtheaccountingandreportingofGHGemissionsthroughthelensofthefollowingstandardsandguidanceoftheGreenhouseGasProtocol:

•ACorporateAccountingandReportingStandard

•Scope2Guidance

•CorporateValueChain(Scope3)AccountingandReportingStandard.Forfinanceprofessionals

ThishandbookprovidesanintroductoryexplanationofGHGemissionsreporting.Itisnotintendedtobeexhaustiveortofacilitateanexpertlevelofunderstanding.

Itiswrittenforfinanceprofessionalswhoaremorefamiliarwithfinancialreportingandgenerallyacceptedaccountingprinciples.Assuch,weexplainconceptsinawaythatwethinkwillbethemostunderstandableforthisaudience.

Thereportinglandscape

Aswepublishthisfirsteditionofourhandbook,thefollowingbodiesarefinalizingclimate-relateddisclosurerequirements.EachreferstotheGHGProtocolintheirrespectivedraftorproposedclimate-relateddisclosurestandardorregulation(incommentary).Throughoutthishandbook,weprovideabriefoverviewofthatinteractionandhowtheycomparetooneanother.

EuropeanFinancial

ReportingAdvisory

Group(EFRAG)

International

SustainabilityStandardsBoard(ISSB)

SEC

DraftEuropeanSustainabilityReportingStandard(ESRS)E1,Climatechange.

FromthedraftESRSspublishedbyEFRAGonNovember23,2023andsubmittedtotheEuropeanCommissionforadoption.

ExposuredraftonIFRSS2

Climate-relatedDisclosures(March2022),includingthediscussionsandplannedactionsfromtheISSB’smeetingsfromSeptember2022toFebruary2023.

SECproposal,The

Enhancementand

Standardizationof

Climate-Related

DisclosuresforInvestors.

SeeKPMGresourcesforfurthermaterialsaboutthesedevelopments.

ExcerptsfromtheGreenhouseGasProtocol

ThishandbookincludesanumberofexcerptsfromthestandardsandguidanceoftheGreenhouseGasProtocol.ThatmaterialwasdevelopedbytheWorldResourcesInstituteandtheWorldBusinessCouncilforSustainableDevelopment.

3

GHGemissionsreporting

Aboutthispublication

Organizationofthetext

OurcommentaryisreferencedtotheGreenhouseGasProtocolstandardsand/orguidancecitingpagenumbers(porpp).

Thefollowingareexamplesofhowwereference.

Reference

Short-cutname

Propertitle

GHGP

CorporateStandard

ACorporateAccountingandReportingStandard

GHGPS2

Scope2Guidance

GHGProtocolScope2Guidance

GHGPS3

Scope3Standard

CorporateValueChain(Scope3)AccountingandReporting

Standard

GHGPS3C

Scope3CalculationGuidance

TechnicalGuidanceforCalculatingScope3Emissions

GHGPG

RequiredGasesinInventories

RequiredGreenhouseGasesin

Inventories

GHGPPA

ProjectStandard

TheGHGProtocolforProjectAccounting

GHGPMGS

MitigationGoalStandard

MitigationGoalStandard

Abbreviationsandterminology

Weusethefollowingabbreviationsandterminologyinthishandbook:

Thegreenhousegases

CH4

CO2

GHG

NF3

N2O

HFCs

PFCs

SF6

Methane

Carbondioxide

GreenhouseGas

NitrogenTrifluoride

NitrousOxide

Hydrofluorocarbons

Perfluorocarbons

SulphurHexafluoride

Emissionsmeasurement

CO2e

kWh

mt

MWh

CarbonDioxideEquivalent

KilowattHour(ofelectricity)

Metrictonnes

MegawattHour(ofelectricity)

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GHGemissionsreporting

Aboutthispublication

t

Tonnes

EEIO

Environmentally-extendedinputoutput

GWP

GlobalWarmingPotential

Renewable

energy

EAC

EnergyAttributeCertificate

GO

Guaranteeoforigin

PPA

PowerPurchaseAgreement

REC

RenewableEnergyCertificate

T&D

TransmissionandDistribution

Organizationsrelevanttoemissionsmeasurement

CDP

CarbonDisclosureProject

EPA

EnvironmentalProtectionAgency

ESG

Environmental,Social,Governance

GHGP

GreenhouseGasProtocol

IPCC

IntergovernmentalPanelonClimateChange

PCAF

PartnershipforCarbonAccountingFinancials

SBTi

ScienceBasedTargetsinitiative

UNFCCC

UnitedNationsFrameworkConventiononClimateChange

WRI

WorldResourcesInstitute

WBCSD

WorldBusinessCouncilforSustainableDevelopment

Organizations/standardsrelevanttoemissionsdisclosures

EFRAGESRSISSB

SEC

EuropeanFinancialReportingAdvisoryGroup

EuropeanSustainabilityReportingStandards

InternationalSustainabilityStandardsBoard

USSecuritiesandExchangeCommission

Proposed/draftdisclosurestandards

ESRSE1,Climatechange,publishedbyEFRAG

IFRSS2,Climate-relatedDisclosures,publishedbytheISSB

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GHGemissionsreporting

1.Executivesummary

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1.Executivesummary

ThefollowingdiagramprovidesaroadmaptotheelementsofemissionsreportingundertheGHGPthatarediscussedinthishandbook.Thediagramillustratesbusinesstravelastheonlyscope3categoryincludedintheoperationalboundaryandthereforeintheinventoryboundary.

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GHGemissionsreporting

1.Executivesummary

©2023KPMGLLP,aDelawarelimitedliabilitypartnershipandamemberfirmoftheKPMGglobalorganizationofindependentmemberfirmsaffiliatedwithKPMGInternationalLimited,aprivateEnglishcompanylimitedbyguarantee.Allrightsreserved.

ThefollowingdiagramorganizestheaboveelementsintoamorelineardepictionofhowGHGemissionsdataisgatheredandhowitisused–withreferencestotherelevantchaptersinthehandbook.

Chapter

Step1

Definetheorganizationalboundary

3

Step2

Classifysourcesofemissions

4,6,7,8

Step3

Calculateemissions

5

Gathertheinformation

Step4

Usetheinformation

9,10

Step5

11

Trackemissions

Reportemissions

Step1:Definetheorganizationalboundary

Thefirststeptowardreportingemissionsistodeterminetheorganizationalboundary.Theorganizationalboundaryisequivalenttothe‘reportingentity’conceptinpreparingasetoffinancialstatements.Oncethatboundaryhasbeendetermined,thesourcesofemissionstobereportedcanbeidentified.

Theorganizationalboundaryframesthescopes1and2emissionsthatfallintotheoverallinventoryboundary.

Insettinganorganizationalboundary,theGHGPallowsanentity-levelselectionofacontrolapproachoranequityshareapproach.Withinthecontrolapproach,thereisafurtheroptionofafinancialcontroloroperationalcontrolapproach.

TheseapproachesdrewonaccountingstandardsineffectwhentheGHGPCorporateStandardwasdeveloped.Therearetwofactorsthatcontributetothefactthattheseapproachescannotsimplybeequatedtotheapplicationof

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1.Executivesummary

financialreportingstandardseventhoughthetermsareveryfamiliar.First,thestandardsineffectwhentheCorporateStandardweredevelopedaredifferentfromthestandardsinplacetoday(notleastunderIFRS®AccountingStandardsandUSGAAP.Second,theguidancedevelopedbytheGHGhaslargelybeenappliedoutsideofthefinanceprofession.

Readmore:

Chapter3

Step2:Classifysourcesofemissions

Thesecondsteptowardreportingemissionsistoclassifythembysource.Thiscomprisestwoparts:

•definetheoperationalboundary;and

•identifyandcategorizeemissions.

Definetheoperationalboundary

Theoperationalboundarycomprisesallsourcesofemissionswithintheorganizationalboundaryplusscope3categoriesatthediscretionoftheentity.Thefollowingdiagramillustratesbusinesstravel(butnottheotherscope3categories)beingincludedintheoperationalboundary.

Together,theorganizationalboundaryandtheoperationalboundaryarecalledtheinventoryboundary.

Identifyandcategorizeemissions

•Scope1:Scope1emissionsaredirect–i.e.theyarefromsourcesthatareownedorcontrolledbytheentity–andthereforeoccurwithintheorganizationalboundary.

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GHGemissionsreporting

1.Executivesummary

•Scope2:Likescope1,scope2emissionsoccurwithintheorganizationalboundary.However,unlikescope1,theyareindirectemissionsbecausetheydonotoccurfromsourcesthatareownedorcontrolledbytheentity.Rather,theyrepresentpurchasedelectricitythatisgeneratedoutsidetheorganizationalboundarybutconsumedwithintheboundary.

•Scope3:Unlikescopes1and2,scope3emissionsoccuroutsidetheorganizationalboundary.Theyareindirectemissions–becausetheydonotoccurfromsourcesthatareownedorcontrolledbytheentity–butarepartofanentity’supstreamordownstreamvaluechain.

Inaddition,theyarenotrequiredtobereportedifanentityisfollowingtheGHGPCorporateStandard.Instead,anentitycanelecttoreportoneormorecategorieswithinscope3–e.g.businesstravelandemployeecommuting.

Entitiesthatarerequired,orelect,toreportallrelevantscope3emissionscomplywiththeGHGPScope3StandardinadditiontotheGHGPCorporateStandard.

Readmore:

Chapters4

(operationalboundary),

6

(scope1),

7

(scope2)and

8

(scope3)

Step3:Calculateemissions

Thethirdsteptowardreportingemissionsistoperformthecalculationsbasedonallemissionsintheinventoryboundary.

Calculationsareperformedusingthefollowingformula.

tCO2e=

TonnesofCO2equivalent

Activitydata×

Estimatedmeasure

ofactivityrelatedto

aspecific

emissionssource

Emissionfactor

Factorappliedto

makevaried

activities

comparable

×GWP

Multiplierthat

makesdifferent

GHGscomparable

Readmore:

Chapter5

Step4:Trackemissions

ThefirstthreestepsarefocusedongatheringtheinformationnecessarytocreatetheGHGinventory.

ThefinaltwostepsarefocusedonusingtheGHGemissionsinventory.Oneuseistotrackemissionsovertime.Thisinvolvestwoparts:

•developabaseyear;and

•setreductiontargets.

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GHGemissionsreporting

1.Executivesummary

Transact

Developabaseyear

Abaseyearisabenchmarkthatallowsanentitytoobservetrendsinemissionsinformation.Tomaintainconsistency,itmaybenecessarytorecalculatethebaseyear,andotherhistoric,emissions.Suchrecalculationsmaybetriggeredbyavarietyofcircumstances–e.g.anacquisition,changeinmethodology.

Setreductiontargets

GHGemissionsreductiontargetsareincreasinglyusedbyentitiesthatcommittoreduceGHGemissionsbyacertainamountbyacertainyear.Theterms‘net-zero’and‘carbonneutral’arefrequentlyusedtoidentifyaGHGemissionsreductioncommitment.

OnceanentitysetsaGHGemissionsreductiontarget,itactionsanemissionsreductionplantoreducethegrossemissionswithinitsinventoryboundaryasmuchaspossible.AstheGHGemissionsreductionplanprogressesovertime,theentitymayplantopurchaseoffsetcreditsthatneutralizeresidualemissionsthatcannotbeeliminated.

OffsetcreditsaretheresultofGHGprojectaccounting.TheGHGPProjectStandardprovidesguidanceforquantifyingandreportingGHGreductionsfromGHGprojects.AlthoughthiskindofaccountingisseparateanddistinctfromtheaccountingforGHGinventories,thereisaconnectionbetweenthetwo.

Theoutputofprojectaccounting(offsetcredit)maybeaninputintoacorporateemissionsinventoryreportiftheentityelectstouseoffsetcredits.Offsetcreditsarenotpartofthecalculationofgrossemissions,butinsteadarepresentedseparatelyinanentity’semissionsstatement.

Corporateemissionsinventory

theinventoryboundary

actualemissionsforeachsourcewithintheboundary

allemissionswithintheboundary

purchaseoffsetcredits

Define

Estimate

Total

Projectaccounting

theassessmentboundary

baseline(hypothetical)emissions

differencebetweenbaselineemissionsandprojectemissions

selloffsetcredits

Readmore:

Chapters9

(trackingemissionsandsettingtargets)and

10

(offsetcredits)

Step5:Reportemissions

Thelaststepintheprocessistoreporttheinformationgatheredandtracked.ThepresentationanddisclosurerequirementsoftheGHGPdifferdependingonwhetheranentityelectstofollowjusttheCorporateStandard(includingtheScope2Amendment)orisalsofollowingtheScope3Standard.

Readmore:

Chapter11

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GHGemissionsreporting

2.Foundationalconcepts

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2.

Foundationalconcepts

Detailedcontents

2.1HowtheGHGPworks

2.2BackgroundtoGHGemissionsreporting

Questions

2.2.10

HowdidthedemandforGHGemissionsreportingoriginate?

2.2.20

WhatarethemainGHGsthataretracked?

2.2.30

WhatarethesourcesofGHGemissions?

2.2.40

WhatistheunitformeasuringGHGemissions?

Reportinglandscape:EU,ISSB,SEC

MainGHGs

Unitofmeasure

2.3TheroleoftheGHGP

Questions

2.3.10

WhatistheGHGP?

2.3.20

WhatguidanceisavailableundertheGHGP?

2.3.30WhatarethegenerallyacceptedGHGaccounting

principles?

2.3.40

HowareGHGemissionsestimated?

2.3.50

HowareemissionsfromdifferentGHGsreportedina

comparableway?

2.3.60

WhatisaGHGinventory?

2.3.70

HowdoestheGHGPfitintothecurrentclimatereporting

ecosystem?

Example

2.3.10

DirectmeasurementofGHGemissions

Reportinglandscape:EU,ISSB,SEC

GHGPrequirementsandrelief

2.4Projectaccounting

Questions

2.4.10

WhatisGHGprojectaccounting?

2.4.20

WhataretheGHGprojectaccountingprinciples?

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GHGemissionsreporting

2.Foundationalconcepts

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2.1

HowtheGHGPworks

Gasesthattrapheatintheatmospherearecalledgreenhousegases(GHGs).AlthoughGHGsoccurnaturally(e.g.fromrespirationanddecompositionofplants),theirreleaseisalsoassociatedwithcertainhumanactivities(referredtoasanthropogenicemissions).AnincreaseinGHGsintheatmosphereleadstoanincreaseinaveragesurfacetemperatures,alongwithothereffects–e.g.oceanacidification,smogpollution,ozonedepletion.

GlobaltreatiesprovideguidelinesforcountriestodeveloptargetstoreducetheirGHGemissionsatthenationallevel.Inparticular,theParisAgreementaimstolimitglobalwarmingtowellbelow2degreesCelsius(abovepre-industriallevels)andpursueeffortstolimititto1.5degreesCelsius.

GHGemissionsreductiontargetsatthecountrylevelareincreasinglysupportedbytargetsatthecorporatelevel.SettingmeaningfultargetsandtrackingprogressovertimerequiresthemeasurementandreportingofGHGemissions.

TheGHGPiscurrentlythemostwidelyusedframeworkforGHGemissionsmeasurement.Itwasformedin1998asapartnershipbetweentheWorldResourcesInstitute(WRI)andtheWorldBusinessCouncilforSustainableDevelopment(WBCSD).Sincethattime,theGHGPhasreleasedmultiplestandardsandguidancedocuments,andhasbecometheleadingbenchmarkformeasuringandreportingGHGemissions.

TheGHGP’scentralroleinGHGaccountingmakesitimportantasfinancialreportingstandard-settersandregulatorsestablishtheirownrequirementsfordisclosingGHGemissions–manyofwhichrefertoorotherwiseleveragethe

GHGP.

ThischapterprovidessomeofthehistorytoGHGemissionsreportingandabriefintroductiontosomeoftheconceptsdiscussedlaterinthishandbook.

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2.Foundationalconcepts

2.2BackgroundtoGHGemissionsreporting

Question2.2.10

HowdidthedemandforGHGemissionsreportingoriginate?

Interpretiveresponse:Therehasbeenagrowingtrend,fueledbystakeholderdemandandregulatoryaction,forcorporationstoreportGHGinventories(see

Question2.3.60

).

TodevelopacorporateGHGinventory,anentityidentifiesemissionsarisingfromspecifiedsourceswithinadefinedboundaryandtracksthoseemissionsovertime(seetheroadmapdiagramintheexecutivesummary).Thistypeofreporting,theattributionofGHGemissionstoaspecificentity,isaddressedby

theGHGP(see

Question2.3.10

).

Butfirst,it’simportanttounderstandtheeventsthathaveledtothegrowingdemandforcorporateGHGreporting.

Thefollowingisatimelineofselectkeyevents,followedbydefinitionsanddescriptions.

1990

1994

1997

2015

2021

TheIPCCreleaseditsfirstreport:Humanactivitiescontributeto

increasedemissionsthatwarmtheplanet.

UNFCCCcreated:Agreementontheneedtoacttolimitemissions.

KyotoProtocoladopted:Certainindustrializednationscommitto

emissionsreductions.

ParisAgreementadopted:Abroadergroupofnationscommittolimitwarmingto1.5degreesCelsius.

SBTireleaseditsNetZeroStandard:Callforcorporationstotransitiontonetzero.

IPCC:IntergovernmentalPanelonClimateChange

TheIPCCisaUnitedNationsbodyresponsibleforassessingthescience

relatedtoclimatechange.See

Question5.2.30

.

UNFCCC:UnitedNationsFrameworkConventiononClimateChange

TheUNFCCCisaninternationaltreatytoreduceglobalwarmingandcopewiththeconsequencesofclimatechange.WhiletheUNFCCCencouragedindustrializedcountriestostabilizeGHGemissions,theKyotoProtocol,adoptedataUNFCCCconference,committedthemtodoingso.

KyotoProtocol

TheKyotoProtocolisaclimatetreatythatenteredintoforcein2005.Agroupofindustrializedcountries(signatories)committedthemselvestotheGHGemissionsreductionstargetsintroducedbytheKyotoProtocol.Thesetargets

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2.Foundationalconcepts

©2023KPMGLLP,aDelawarelimitedliabilitypartnershipandamemberfirmoftheKPMGglobalorganizationofindependentmemberfirmsaffiliatedwithKPMGInternationalLimited,aprivateEnglishcompanylimitedbyguarantee.Allrightsreserved.

wereimplementedinrollingemissionsreductionscommitmentperiods,withthefirstperiodfrom2008to2012,andthesecondperiodfrom2013to2020.

Inthefirstcommitmentperiod,signatorieswererequiredtoreportfourspecificGHGs(CO2,CH4,N2OandSF2)andtwoclassesofGHGs(PFCsandHFCs).Inthesecondcommitmentperiod,signatorieswerealsorequiredtoreportNF3

emissions.See

Question2.2.20

.

TheKyotoProtocolwaseffectivelyreplacedbytheParisAgreement.

ParisAgreement

TheParisAgreementisaninternationaltreatyonclimatechange.Itwasadoptedby196signatoriesatCOP21inParisandenteredintoforceonNovember4,2016.Itscentralaimistolimitglobalwarmingtowellbelow2degreesCelsius(abovepre-industriallevels)andpursueeffortstolimititto1.5degreesCelsius.UnliketheKyotoProtocol,whichfocusedonlyonindustrializedcountries,theParisAgreementcallsuponallcountriestosetemissionsreductiontargets.

SBTi:ScienceBasedTargetsinitiative

TheSBTienablesentitiesintheprivatesectortosetscience-basedemissions

reductiontargets.Whenatargetis‘science-based’,itisconsistentwiththe

goalsoftheParisAgreement.See

Question9.3.40

.

Question2.2.20

WhatarethemainGHGsthataretracked?

Interpretiveresponse:TheKyotoProtocolidentifiedsevenGHGsthatnationswouldtrackandreport.ThesevenmainGHGs,andtheirpredominantanthropogenic(human-caused)sources,areidentifiedinthefollowingtable.

Gas

Predominantanthropogenicsources

Carbondioxide(CO2)

•combustionoffossilfuels

•forestclearingandotherbiomassburning

•cementproduction

Methane(CH4)

•agriculturalprocesses–e.g.wetlandricecultivation

•entericfermentationinanimals

•decompositionofanimalwaste

•decompositionofmunicipalsolidwaste

•distributionofnaturalgasandpetroleum

•by-productofcoalminingandincompletefossilfuelcombustion

Nitrousoxide(N2O)

•productionofnitrogen-fixingcropsandforages

•useofsyntheticandmanurefertilizers

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GHGemissionsreporting

2.Foundationalconcepts

Gas

Predominantanthropogenicsources

•manuredepositionbylivestock

•fossilfuelcombustion,especiallymobilecombustion

•wastewatertreatmentandwasteincineration

•biomassburning

Hydrofluorocarbons(HFCs)

•airconditioning

•refrigeration

•aerosolpropellants

•fireextinguishersandsolvents

Perfluorocarbons

(PFCs)

•aluminumandsemiconductorchipmanufacturing

Sulphurhexafluoride(SF6)

•leakagefromelectricalswitchgear

•magnesiumcastingandsmeltingprocesses

•useinsemiconductormanufacture

Nitrogentrifluoride

(NF3)

•manufactureofsemiconductors,certaintypesofsolarpanelsandchemicallasers

TheGHGPrequiresentitiestomeasureandreporttheemissionsofthese

sevenGHGs.See

Question11.3.30

and

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