A framework for accounting for embodied carbon in water. Carbon accounting, also known as carbon footprinting, is not new and its history is associated with life cycle assessment lca. Crediting and debiting of carbon units to take into account domestic aviation emissions during the 202017 budgetary period. Workshop to discuss landscapelevel carbon accounting approaches washington dc, usa, january 2627, 2016. Carbon accounting refers generally to processes undertaken to measure amounts of carbon dioxide equivalents emitted by an entity. Reports are categorised under headings, shown on the categories page, with subcategories presented at the left hand side of the page when you purchase a report it will be delivered to you as printed copy. Carbon accounting rules and guidelines for the united. The workbook has been in place since 2004 and is updated annually to reflect the needs of the industry, including. Of particular concern for forestry is nitrous oxide, which may. Article pdf available in international journal of climate change strategies and management 11.
Carbon curves for the assessment of embodied carbon in the. This estimate is based upon 1 calgon carbon accountant salary reports provided by employees or estimated based upon statistical methods. Embodied energy and co2 in uk dimension stone sciencedirect. Thus, accounting for carbon stocks and flows is the primary focus of the accounting rules and guidelines for forestry. Carbon accounting report 2016 dnb the aim of this report is to get an overview of the organisations greenhouse gas ghg emissions, which is an integrated part of the companys climate strategy. It requires annual updates to accommodate changes in emission factors and to ensure the emission boundaries are consistent with both external guidance and to reflect the. Toolbox for water utility energy and greenhouse gas. Ukwir has also produced additional work to help the companies estimate embedded. Ukwir has developed a standardised workbook for estimating operational ghg emissions, the carbon accounting workbook caw, to bring. In 2014, the department for environment, food and rural affairs defra and ons published a first version of an article, which. As a consequence, many companies remain confused as to the appropriate carbon accounting model. If you wish to be kept up to date with our research you can register for newsletters, rss feeds and download topic catalogues free of charge. Dr matthew brander, lecturer in carbon accounting at the university of edinburghs business school, describes what carbon accounting is and why it. Correspondingly, examples for products based upon forms of carbon accounting can be found.
Playing our part reducing greenhouse gas emissions in the water and sewerage sectors when we refer to operational emissions, we mean all of a companys scope 1 and 2 emissions, and the operational scope 3 emissions shown in figure 1 3. We help them to understand the impact of climate change regulation and relevant accounting and tax issues, and put in place sustainable property and carbon management strategies. The latest version caw v10 enables the water industry to continue to calculate its operational emissions using uptodate guidance and. To begin the literature search by using the phrase carbon accounting was useful because of the number of variants of this term, including for example carbon emission accounting, carbon offset accounting, carbon management accounting, carbon flow accounting, corporatelevel carbon accounting, whole life. Thames water to help manage a carbon reduction programme taking into account the shadow price of carbon and the financial consequences of the crc. See all accountant salaries to learn how this stacks up in the market. Developing a tool assisting a water company to apply the ukwir ghg sustainability impacts including a carbon footprint estimation tool, working with both the company and its. Carbon accounting in the united kingdom water sector. There may be cases where other greenhouse gases are significantly affected by an activity. Ukwir s carbon accounting tool is a well respected workbook tool that has enabled the industry to consistently report and track operational carbon emissions for over 10 years. This page contains information about how companies can include transportationrelated scope 3 emissions in their sustainability accounting and reporting documents. Ukwir embodied carbon and whole life cycle carbon accounting 59. Key words carbon accounting, carbon reduction commitment, greenhouse gases, investment. Although attention directed to carbon issues in companies is on the increase, the amount of actual research conducted on information management practices in regard to.
The carbon accounting regulations 2009 legislation. Duty to cancel carbon units in the credit account at the end of the 202017 budgetary period. Workbook for estimating operational ghg emissions version. Carbon accounting is use of software to measure and predict the amount of carbon dioxide and other greenhouse gas emissions.
Ukwir 2012, the uk water and wastewater industry research body. Ukwir has developed a standardised workbook for estimating operational ghg emissions, the carbon accounting workbook caw, to bring consistency and accuracy to the reporting process across the industry. The dd states that ghg emissions are to be calculated using the ukwir carbon. Due to the existing controversies on the topic, the aim of the present work is twofold.
Hannes schwaiger this paper was produced with the financial assistance of the european union, under. The term accounting is being used in the sense to denote justification of actions in the context of hydrocarbon accounting, an oil field is an area developed for exploration of hydrocarbons from one or more reservoirs in the. The ukwir carbon accounting workbook caw provides uk water companies with a consistent and transparent approach for accounting greenhouse gas ghg emissions from their annual operational activities. The whole life carbon footprint of green infrastructure. In december 2012, the office for national statistics ons published a roadmap, accounting for the value of nature in the uk, which set out a strategy to incorporate natural capital into uk environmental accounts by 2020 1. Playing our part reducing greenhouse gas emissions in. Introduction to the use of carbon accounting models and. Principles of natural capital accounting office for. As both carbon sources and sinks, they have the potential to form an important component in efforts to combat global climate change.
Recognition, measurement and disclosure issues on the treatment of emission permits and other tradable rights importance of reporting for carbon emissions. Guidelines for dealingwithembodied carbonand wholelife accounting 08cl016. Pdf carbon accounting and carbon footprint more than. Descriptions and evaluations center for international. Oceans, soils, atmosphere, and forests are examples of carbon pools.
Rules and practices are still hot or unsettled, and there is a significant opportunity to investigate how new accounting rules and practices arise. In addition, the two universities welcome all persons without. For onsite generation such as solar, the renewable energy is metered separately and is included in our total consumption. Data requirements for carbon accounting in scotland. Carbon accounting report 2015 dnb asa the aim of this report is to get an overview of the organisations greenhouse gas ghg emissions, which is an integrated part of the companys climate strategy. Greenhouse gas protocol provides standards and tools that help countries and cities track progress toward climate goals. A process based life cycle assessment of dimension stone production in the uk has been carried out according to pas 2050. Ainger notes that, by 2050, flood events will have led to a change in urban design. Assumptions regarding the data collection model have been made, in. Beyond the calculation and looking to the future lindsay cox february 11, 2010 good article giving a convincing argument that doing the calculation, putting a measurement stake in the ground and acting on it is the most important thing at this stage. From a survey of eight production operations, on a cradletosite basis for uk destinations the carbon footprint of sandstone is 77 kgco 2 etonne, that of granite is 107 kgco 2 etonne and that of slate is 251 kgco 2 etonne.
We offer assistance for sustainability and carbon reporting and provide. Carbon neutrality net zero carbon emissions to the atmosphere during the energy production process infrastructures excluded carbon pool a component of the climate system which has the capacity to store, accumulate or release carbon. The purpose of this document is to provide clear and consistent guidelines for uk water companies to. Carbon accounting and carbon footprint more than just diced results. Carbon management accounting practice in leading german companies 3 practice on collecting, managing and communicating carbon related information in the company. Carbon accounting, and certain data limitations will persists. Debiting to reflect the disposal of carbon units during the 20082012 budgetary period. National forest monitoring system nfms the overall carbon accounting framework for forest carbon and the national forest monitoring system nfms as key source of information for forest monitoring, setting the frl baseline and monitoring, reporting and verification mrv of emission reductions from sources and carbon removals from sinks as well as the. Ukwir has been positively shaping the uk water industrys future for over 25 years.
Playing our part reducing greenhouse gas emissions in the. This convenient, selfpaced course teaches business professionals how to account for. The carbon price accounting for carbon 2 more to do and soon the carbon pricing legislation means that liable organisations need to account for a new carbon emissions liability as well as carbon permits including free permits. Workbook for estimating operational ghg emissions, version 10. Firstly, and from a macroeconomic point of view, this work attempts to analyse the different carbon accounting regulations existing at the international level. Greenhouse gas emissions accounting in the water and sewerage. The project has identified new efs relating to sludge which will improve accounting and has highlighted how. In 2004, ukwir developed a workbook to support a standardised approach to the quantification of ghg emissions arising from operational activities of uk water companies. The water research foundation is a membersupported, international, 501c3 nonprofit organization that sponsors research that enables water utilities, public health agencies, and other professionals to. The carbon accounting is a fundamental tool in order to identify concrete measures to reduce the energy consumption and corresponding ghg emissions. More than 9 out of 10 fortune 500 companies reporting to cdp use ghg protocol. Accounting for the carbon within forest ecosystems and changes in carbon stocks.
Corporate value chain scope 3 standard online course. It is used by states, corporations and individuals to create the carbon credit commodity traded on carbon markets or to establish the demand for carbon credits. Software that can be used for a variety of businesses from forestry and farming to corporations, mining and transport companies will give these businesses a way to monitor their greenhouse emissions and will let them know how effective their procedures for. Seeing the opportunity 3 introduction contents certified general accountants have served and advanced the interests of businesses, government and the general public in bc for more than 60 years. Greenhouse gas emissions of water supply and demand. We facilitate stakeholder engagement and behavioural change.
Ukwir 2008 carbon accounting in the uk water industry. Crediting and debiting of carbon units as a result of the operation of the eu ets during the 20082012 budgetary period. Pdf assessing the carbon footprint of water production. In 2004, ukwir developed a workbook to support a standardised approach to the quantification of ghg emissions arising from operational. Amendments to the carbon accounting regulations 2009.
In addition, the legislation includes additional requirements. Power to credit carbon units to the net uk carbon account. Io ideal accounting framework for footprints and other indicators however, if need to model impacts of changes in economic activity andor policy on carbon indicators and trade balances, need to identify, understand and capture transmission. Climate change and the water sector uk water waste. Methodologies for measuring the carbon footprint icts and climate change international symposium bt centre auditorium, london. However, the adopted tiered approach to the accounting tool will allow future developments and clarifications as deemed necessary. System of environmentaleconomic accounting overview.
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