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Lesson Modules

Lesson Modules. 2. GHG Accounting and Reporting Principles. 3. Setting Organizational Boundaries. 4. Setting Operational Boundaries. 5. Tracking Emissions Over Time. 6. Identifying and Calculating Emissions. 7. Reporting GHG Emissions. 8. Review. Learning Objectives.

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Lesson Modules

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  1. Lesson Modules 2. GHG Accounting and Reporting Principles 3. Setting Organizational Boundaries 4. Setting Operational Boundaries 5. Tracking Emissions Over Time 6. Identifying and Calculating Emissions 7. Reporting GHG Emissions 8. Review

  2. Learning Objectives In this lesson, you will learn: • How to determine which of your company’s operations to include in your inventory • Two approaches to determine a company’s organizational boundaries • Why an entity might choose one approach over another

  3. Example: But what if..? Global Cement, Inc. • PhilCemen • 10,000 Mt CO2e/yr Cementeros 5,000 Mt CO2e/yr • National Cement Co. • 1,000 Mt CO2e/yr What are Global Cement’s emissions? 16,000 Mt CO2e/yr ? 13,500Mt CO2e/yr ? 11,000Mt CO2e/yr ? 50% of Cementeros is owned by another organization?

  4. Organizational boundaries determine... • Which company operations to include in inventory • What % of each operation to include 0% 100% 75% 100% 100% 100% 30% 0% 100% Total reported emissions depend on how organizational boundaries are defined

  5. Summary of consolidation approaches Percent ownership % owned • If yes: 100% • If no: 0% • If joint: % owned Directs financial and operating policies to gain economic benefits • If yes: 100% • If no: 0% • Authority to introduce and implement operating policies

  6. Example: Equity Share Which emissions would you include under equity share? • has 25% equity share • has financial control • does NOT have operational control Account for 250 Mt CO2e/yr Factory A 1,000 Mt CO2e/yr Company (Consult the table below to help you answer)

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