2.3 GHG Emissions Assessments

Presentation of data

When preparing assessment results for a subject for CarbonNeutral® certification, the following data must be made available to the CarbonNeutral® certifier:

• Full and unambiguous definition of the subject
• Time period that data collected pertains to
• Methodology applied
• Full details of GHG emissions sources included within scope of assessment
• Full list of any GHG emissions sources omitted, including reason for omission
• Full details of all calculations undertaken – including source data, emissions factors applied, calculated results, any additional factors applied (e.g. uplift factors)
• Full list of emissions factors applied with dated, referenced sources
• Full details of estimates, extrapolations, models and industry models applied
• Full results of calculations (including without limitation, total emissions per unit, organized by subject)
• Volume of carbon credits or other environmental instruments to offset emissions in order for subject to achieve CarbonNeutral® certification
• Percentage of the total GHG emissions inventory that is from primary data vs. the percentage that is calculated based on upon estimates (the exact percentage is recommended)
• Provide recommendations to improve the accuracy of the calculations or methodology for future assessments to align with best practice

As many product certifications will initially be based on estimated sales, a reconciliation based on actual sales data must be submitted via an attestation once data becomes available. Attestation templates for annual sales data may be obtained from assessments@climateimpact.com.

Presentation of results for subject for CarbonNeutral® certification

Assessment results for a subject for CarbonNeutral® certification should be clear and unambiguous:

• GHG emissions sources included within the assessment should be categorized by “Emissions source category” as defined within Tables 4, 5 and 6
• Each relevant “Emissions source category” as defined within Tables 4, 5 and 6 for the relevant certification should be listed and include either:
  • The calculated result (including both location- and market-based Scope 2 emissions)
  • A zero result
  • A clear indication of exclusion from the subject’s CarbonNeutral® certification
• The total volume to be offset must be included (for Scope 2, the market-based total must be used)

Where multiple subjects are included within a single assessment, any “overlap” or potential double counting between the subjects must be clearly calculated and presented.

For example, a single assessment may cover the GHG footprint of an organisation and the products manufactured by the organisation. The emissions categories for CarbonNeutral® company and CarbonNeutral® product should be listed and presented separately. Emissions sources which relate to both certifications should be listed, with the value of the overlap stated.

Requirements for a CarbonNeutral® compliant Environmental Product Declaration
Where an organization uses an EPD to fulfill the requirements of the GHG Assessment in support of a CarbonNeutral® certification, the following must be met:

• The EPD must be developed using a suitable PCR which follows ISO 14025 guidelines, and additionally with ISO 21930 and/or EN 15804 if used for construction products
• The LCA must conform to the ISO 14040 series of standards
• The EPD must be validated by an independent, qualified third party to ensure it has met the necessary requirements