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Follow the links below to find material targeted to the unit's elements, performance criteria, required skills and knowledge

Elements and Performance Criteria

  1. Evaluate context for carbon accounting
  2. Identify carbon accounting methodologies and define approach
  3. Establish accounting area
  4. Collect data
  5. Calculate carbon emissions

Performance Evidence

A person demonstrating competency in this unit must satisfy all of the elements, performance criteria and foundation skills of this unit, and must be able to provide evidence that they can:

For a given forest and wood products industry organisation within any sector:

identify mandatory and voluntary obligations for carbon accounting

define organisational objectives for participating in carbon accounting processes

define boundaries for the carbon inventory

select a methodology for carbon accounting calculations for emissions and offsets

Complete two different carbon accounting calculations for two different time periods in line with the selected methodology and include the following factors:

direct greenhouse gas (GHG) emissions

indirect GHG emissions

on-site and off-site emissions (geographical)

upstream emissions

downstream emissions

full cycle accounting

non-CO2 emissions; soil disturbance, fertilisation, biomass combustion

In forest applications also consider the following:

above ground biomass

below ground biomass

dead organic matter - wood, litter

soil organic matter


Knowledge Evidence

A person competent in this unit must be able to demonstrate knowledge of:

Methods to access, locate and select applicable objectives and key content in relevant international and national conventions, protocols, standards and guidance frameworks, including the following key references:

Kyoto Protocol

ISO 14000 essentials:

ISO 14064-1 2006 Greenhouse gases -- Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals

Greenhouse Gas Protocol Corporate Standard

Copenhagen Agreement

National Greenhouse Accounts (NGA) Factors Workbook

Key drivers for carbon accounting

Basic theory of the greenhouse effect and its impacts

Basic principles of the carbon cycle and influences

Carbon accounting terminology, frameworks and methods used to calculate carbon emissions and offsets

Types of emissions and offset sources included in common calculations:

Direct GHG emissions

Indirect GHG emissions

On-site and off-site emissions (geographical)

Upstream emissions

Downstream emissions

Full cycle accounting

Non-CO2 emissions; soil disturbance, fertilisation, biomass combustion

Sources of secondary data for carbon accounting

national statistical agencies

research institutes

information from sectoral experts

Organisational and operational boundaries for the carbon inventory

The full range of organisational emission sources and methods used to select key emission factors for calculations.