Elements and Performance Criteria
- Evaluate context for carbon accounting
- Determine organisational need to quantify stocks, sources and sinks of carbon and other greenhouse gas (GHG) emissions in line with anthropogenic impacts on global climate.
- Investigate mandatory and voluntary obligations for carbon accounting under international conventions and protocols within national context.
- Examine the principles of baseline scenario, leakage and permanence.
- Assess the role of forest and wood products industry in global balance of GHG emissions.
- Establish organisational objective of conducting carbon emission accounting.
- Identify carbon accounting methodologies and define approach
- Establish accounting area
- Collect data
- Identify emissions and offset sources.
- Determine collection of activity consumption and offset data, based on data availability, analytical capacity and available resources.
- Construct carbon inventory summary table, listing and separating emission sources into correct scopes.
- Include carbon offset sources outside scope in carbon inventory summary table.
- Record available data in separate spreadsheet tabs.
- Research and gather existing secondary and field data for carbon storage sources.
- Calculate carbon emissions
- Calculate carbon dioxide equivalent emissions consistent with GHG protocol within spreadsheets for each emissions source.
- Calculate carbon storage according to standardised methodology for each carbon offset source in the inventory.
- Populate carbon inventory summary with calculated emissions and offsets in descending order.
- Calculate total emissions for each scope and for removals and offsets.
- Calculate sum total of emissions and offsets for inventory.
- Estimate change in carbon stock if a baseline exists.
- Display emissions by scope and source, using charts or graphs.
- Formulate suitable ratio indicator for organisation and calculate value based on total carbon emissions in the summary.
- Report value of ratio indicator in carbon inventory summary.