{"id":154,"date":"2024-01-15T17:05:22","date_gmt":"2024-01-15T22:05:22","guid":{"rendered":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/?post_type=chapter&#038;p=154"},"modified":"2025-11-05T14:26:47","modified_gmt":"2025-11-05T19:26:47","slug":"greenhouse-gas-ghg-accounting","status":"publish","type":"chapter","link":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/chapter\/greenhouse-gas-ghg-accounting\/","title":{"raw":"Greenhouse Gas (GHG) Accounting","rendered":"Greenhouse Gas (GHG) Accounting"},"content":{"raw":"<img class=\"alignleft wp-image-523 size-full\" src=\"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-content\/uploads\/sites\/2144\/2023\/12\/ReportBanner-GreenhouseAccounting.jpg\" alt=\"\" width=\"900\" height=\"144\" \/>\r\n\r\n&nbsp;\r\n\r\nSupporting [pb_glossary id=\"225\"]KSA[\/pb_glossary]s for this area\r\n<table class=\"alignleft\" style=\"width: 1373px\" border=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"border\" style=\"text-align: center;vertical-align: middle;width: 469.817px\"><strong>Knowledge Of<\/strong><\/td>\r\n<td style=\"text-align: center;vertical-align: middle;width: 414.5px\"><strong>Ability To<\/strong><\/td>\r\n<td style=\"text-align: center;vertical-align: middle;width: 447.783px\"><strong>Attributes<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"text-align: left;vertical-align: top;width: 469.817px\">\r\n<ul>\r\n \t<li>GHG Accounting principles<\/li>\r\n \t<li>International GHG standards (7 UNFCCC\/Kyoto GHGs (+ beyond)<\/li>\r\n \t<li>GHG Protocol Reporting Standards<\/li>\r\n \t<li>Global and national governance and legislation related to GHG accounting<\/li>\r\n<\/ul>\r\n<\/td>\r\n<td style=\"text-align: left;vertical-align: top;width: 414.5px\">\r\n<ul>\r\n \t<li>Apply GHG measurement and calculations<\/li>\r\n \t<li>Analyze GHG information<\/li>\r\n \t<li>Interpret scientific data<\/li>\r\n<\/ul>\r\n<\/td>\r\n<td style=\"text-align: left;vertical-align: top;width: 447.783px\">\r\n<ul>\r\n \t<li>Rigorous, detail oriented<\/li>\r\n \t<li>Principles of independence, ethical conduct, due professional care, and fair presentation<\/li>\r\n \t<li>Impartiality<\/li>\r\n<\/ul>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n&nbsp;\r\n<div align=\"left\">\r\n<table class=\"grid\" style=\"height: 672px\">\r\n<tbody>\r\n<tr style=\"height: 47px\">\r\n<td style=\"height: 47px;width: 106.2px\"><\/td>\r\n<td class=\"shaded\" style=\"height: 47px;width: 121.783px\" colspan=\"6\"><strong> GHG Accounting Competencies<\/strong><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px\">\r\n<td style=\"height: 15px;width: 106.2px\"><\/td>\r\n<td class=\"shaded\" style=\"height: 15px;width: 121.783px\"><strong>1. React\/Follow<\/strong><\/td>\r\n<td class=\"shaded\" style=\"height: 15px;width: 415.817px\" colspan=\"2\"><strong>2. Act\/Apply<\/strong><\/td>\r\n<td class=\"shaded\" style=\"height: 15px;width: 477.067px\" colspan=\"2\"><strong>3. Anticipate\/Initiate\/Enable<\/strong><\/td>\r\n<td class=\"shaded\" style=\"height: 15px;width: 204.3px\"><strong>4. Lead\/Strategize<\/strong><\/td>\r\n<\/tr>\r\n<tr style=\"height: 31px\">\r\n<td class=\"shaded\" style=\"text-align: left;vertical-align: top;height: 31px;width: 106.2px\"><strong>Competency Title<\/strong><\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 31px;width: 121.783px\"><\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 31px;width: 188px\">Develop emissions inventory<\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 31px;width: 213.85px\">Conduct GHG accounting and measurement<\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 31px;width: 213.45px\">Conduct industry specific carbon\/GHG assessments<\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 31px;width: 249.65px\">Monitor, verify, and report emissions<\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 31px;width: 204.3px\">Set Science-Based Targets (SBT\u2019s) for decarbonization<\/td>\r\n<\/tr>\r\n<tr style=\"height: 79px\">\r\n<td class=\"shaded\" style=\"text-align: left;vertical-align: top;height: 79px;width: 106.2px\"><strong>Competency Statement<\/strong><\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 79px;width: 121.783px\"><\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 79px;width: 188px\">Develop emissions inventory within organizational and operational requirements<\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 79px;width: 213.85px\">Conduct GHG accounting and measurement according to organizational and operational requirements<\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 79px;width: 213.45px\">Conduct industry specific carbon\/GHG assessments according to recognized best practices and international standards<\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 79px;width: 249.65px\">Monitor, verify, and report emissions according to GHG accounting principles and standards<\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 79px;width: 204.3px\">Set Science-Based Targets (SBT\u2019s) for decarbonization according to GHG accounting principles and standards<\/td>\r\n<\/tr>\r\n<tr style=\"height: 500px\">\r\n<td class=\"shaded\" style=\"text-align: left;vertical-align: top;height: 500px;width: 106.2px\"><strong>Performance Criteria<\/strong><\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 500px;width: 121.783px\"><\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 500px;width: 188px\">\r\n<ol>\r\n \t<li>Establish GHG boundaries for an organization<\/li>\r\n \t<li>Set operational boundaries (Scope 1, 2, 3)<\/li>\r\n \t<li>Identify emission sources within organizational and operational boundaries<\/li>\r\n \t<li>Set base year and\/or recalculate base year emissions based on historical data<\/li>\r\n \t<li>Track emissions over time and account for variances compared to base year data<\/li>\r\n<\/ol>\r\n<\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 500px;width: 213.85px\">\r\n<ol>\r\n \t<li>Identify GHG emissions sources<\/li>\r\n \t<li>Select a GHG emissions calculation approach<\/li>\r\n \t<li>Collect activity data and choose emission factors<\/li>\r\n \t<li>Estimate missing data to fill gaps<\/li>\r\n \t<li>Apply calculation tools [sampling methodologies, calculation methodologies]<\/li>\r\n \t<li>Roll-up GHG emissions data to corporate level.<\/li>\r\n<\/ol>\r\n<\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 500px;width: 213.45px\">\r\n<ol>\r\n \t<li>Quantify and report the greenhouse gas emissions of financial contribution\/investments.<\/li>\r\n \t<li>Estimate impact of financial investments on GHGs.<\/li>\r\n \t<li>Use\/create\/distribute GHG data to other financial interest-holders\/beneficiaries in a transparent and comparable manner<\/li>\r\n<\/ol>\r\n<\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 500px;width: 249.65px\">\r\n<ol>\r\n \t<li>Gather, input, and handle relevant data<\/li>\r\n \t<li>Document and verify data accuracy and quality<\/li>\r\n \t<li>Calculate emissions and validate\/check calculations (ongoing)<\/li>\r\n \t<li>Prepare reports tailored to the needs of various users<\/li>\r\n \t<li>Report\/disclose data, observations, and analysis (across Scopes) at various levels\/contexts<\/li>\r\n \t<li>Gather sufficient information + documentation from organization within which the verification is being conducted<\/li>\r\n \t<li>Evaluate the sufficiency and appropriateness of validation and verification evidence, including evaluating discrepancies<\/li>\r\n \t<li>Use verification findings to facilitate necessary inventory adjustments with organization (if applicable) prior to signing off on the verification<\/li>\r\n<\/ol>\r\n<\/td>\r\n<td style=\"text-align: left;vertical-align: top;height: 500px;width: 204.3px\">\r\n<ol>\r\n \t<li>Commit to setting near-term Science-Based Target (SBT)<\/li>\r\n \t<li>Develop near-term SBT target<\/li>\r\n \t<li>Identify opportunities for mitigation (reduction) across value chain<\/li>\r\n \t<li>Implement actions to pursue targets<\/li>\r\n \t<li>Measure progress against SBT for validation<\/li>\r\n \t<li>Report progress\/metrics to relevant interest-holders<\/li>\r\n \t<li>Conduct ongoing monitoring, assessment, revision of strategy<\/li>\r\n<\/ol>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>","rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-523 size-full\" src=\"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-content\/uploads\/sites\/2144\/2023\/12\/ReportBanner-GreenhouseAccounting.jpg\" alt=\"\" width=\"900\" height=\"144\" srcset=\"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-content\/uploads\/sites\/2144\/2023\/12\/ReportBanner-GreenhouseAccounting.jpg 900w, https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-content\/uploads\/sites\/2144\/2023\/12\/ReportBanner-GreenhouseAccounting-300x48.jpg 300w, https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-content\/uploads\/sites\/2144\/2023\/12\/ReportBanner-GreenhouseAccounting-768x123.jpg 768w, https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-content\/uploads\/sites\/2144\/2023\/12\/ReportBanner-GreenhouseAccounting-65x10.jpg 65w, https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-content\/uploads\/sites\/2144\/2023\/12\/ReportBanner-GreenhouseAccounting-225x36.jpg 225w, https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-content\/uploads\/sites\/2144\/2023\/12\/ReportBanner-GreenhouseAccounting-350x56.jpg 350w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>Supporting <a class=\"glossary-term\" aria-haspopup=\"dialog\" aria-describedby=\"definition\" href=\"#term_154_225\">KSA<\/a>s for this area<\/p>\n<table class=\"alignleft\" style=\"width: 1373px\">\n<tbody>\n<tr>\n<td class=\"border\" style=\"text-align: center;vertical-align: middle;width: 469.817px\"><strong>Knowledge Of<\/strong><\/td>\n<td style=\"text-align: center;vertical-align: middle;width: 414.5px\"><strong>Ability To<\/strong><\/td>\n<td style=\"text-align: center;vertical-align: middle;width: 447.783px\"><strong>Attributes<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;vertical-align: top;width: 469.817px\">\n<ul>\n<li>GHG Accounting principles<\/li>\n<li>International GHG standards (7 UNFCCC\/Kyoto GHGs (+ beyond)<\/li>\n<li>GHG Protocol Reporting Standards<\/li>\n<li>Global and national governance and legislation related to GHG accounting<\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: left;vertical-align: top;width: 414.5px\">\n<ul>\n<li>Apply GHG measurement and calculations<\/li>\n<li>Analyze GHG information<\/li>\n<li>Interpret scientific data<\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: left;vertical-align: top;width: 447.783px\">\n<ul>\n<li>Rigorous, detail oriented<\/li>\n<li>Principles of independence, ethical conduct, due professional care, and fair presentation<\/li>\n<li>Impartiality<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<div style=\"text-align: left;\">\n<table class=\"grid\" style=\"height: 672px\">\n<tbody>\n<tr style=\"height: 47px\">\n<td style=\"height: 47px;width: 106.2px\"><\/td>\n<td class=\"shaded\" style=\"height: 47px;width: 121.783px\" colspan=\"6\"><strong> GHG Accounting Competencies<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 15px\">\n<td style=\"height: 15px;width: 106.2px\"><\/td>\n<td class=\"shaded\" style=\"height: 15px;width: 121.783px\"><strong>1. React\/Follow<\/strong><\/td>\n<td class=\"shaded\" style=\"height: 15px;width: 415.817px\" colspan=\"2\"><strong>2. Act\/Apply<\/strong><\/td>\n<td class=\"shaded\" style=\"height: 15px;width: 477.067px\" colspan=\"2\"><strong>3. Anticipate\/Initiate\/Enable<\/strong><\/td>\n<td class=\"shaded\" style=\"height: 15px;width: 204.3px\"><strong>4. Lead\/Strategize<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 31px\">\n<td class=\"shaded\" style=\"text-align: left;vertical-align: top;height: 31px;width: 106.2px\"><strong>Competency Title<\/strong><\/td>\n<td style=\"text-align: left;vertical-align: top;height: 31px;width: 121.783px\"><\/td>\n<td style=\"text-align: left;vertical-align: top;height: 31px;width: 188px\">Develop emissions inventory<\/td>\n<td style=\"text-align: left;vertical-align: top;height: 31px;width: 213.85px\">Conduct GHG accounting and measurement<\/td>\n<td style=\"text-align: left;vertical-align: top;height: 31px;width: 213.45px\">Conduct industry specific carbon\/GHG assessments<\/td>\n<td style=\"text-align: left;vertical-align: top;height: 31px;width: 249.65px\">Monitor, verify, and report emissions<\/td>\n<td style=\"text-align: left;vertical-align: top;height: 31px;width: 204.3px\">Set Science-Based Targets (SBT\u2019s) for decarbonization<\/td>\n<\/tr>\n<tr style=\"height: 79px\">\n<td class=\"shaded\" style=\"text-align: left;vertical-align: top;height: 79px;width: 106.2px\"><strong>Competency Statement<\/strong><\/td>\n<td style=\"text-align: left;vertical-align: top;height: 79px;width: 121.783px\"><\/td>\n<td style=\"text-align: left;vertical-align: top;height: 79px;width: 188px\">Develop emissions inventory within organizational and operational requirements<\/td>\n<td style=\"text-align: left;vertical-align: top;height: 79px;width: 213.85px\">Conduct GHG accounting and measurement according to organizational and operational requirements<\/td>\n<td style=\"text-align: left;vertical-align: top;height: 79px;width: 213.45px\">Conduct industry specific carbon\/GHG assessments according to recognized best practices and international standards<\/td>\n<td style=\"text-align: left;vertical-align: top;height: 79px;width: 249.65px\">Monitor, verify, and report emissions according to GHG accounting principles and standards<\/td>\n<td style=\"text-align: left;vertical-align: top;height: 79px;width: 204.3px\">Set Science-Based Targets (SBT\u2019s) for decarbonization according to GHG accounting principles and standards<\/td>\n<\/tr>\n<tr style=\"height: 500px\">\n<td class=\"shaded\" style=\"text-align: left;vertical-align: top;height: 500px;width: 106.2px\"><strong>Performance Criteria<\/strong><\/td>\n<td style=\"text-align: left;vertical-align: top;height: 500px;width: 121.783px\"><\/td>\n<td style=\"text-align: left;vertical-align: top;height: 500px;width: 188px\">\n<ol>\n<li>Establish GHG boundaries for an organization<\/li>\n<li>Set operational boundaries (Scope 1, 2, 3)<\/li>\n<li>Identify emission sources within organizational and operational boundaries<\/li>\n<li>Set base year and\/or recalculate base year emissions based on historical data<\/li>\n<li>Track emissions over time and account for variances compared to base year data<\/li>\n<\/ol>\n<\/td>\n<td style=\"text-align: left;vertical-align: top;height: 500px;width: 213.85px\">\n<ol>\n<li>Identify GHG emissions sources<\/li>\n<li>Select a GHG emissions calculation approach<\/li>\n<li>Collect activity data and choose emission factors<\/li>\n<li>Estimate missing data to fill gaps<\/li>\n<li>Apply calculation tools [sampling methodologies, calculation methodologies]<\/li>\n<li>Roll-up GHG emissions data to corporate level.<\/li>\n<\/ol>\n<\/td>\n<td style=\"text-align: left;vertical-align: top;height: 500px;width: 213.45px\">\n<ol>\n<li>Quantify and report the greenhouse gas emissions of financial contribution\/investments.<\/li>\n<li>Estimate impact of financial investments on GHGs.<\/li>\n<li>Use\/create\/distribute GHG data to other financial interest-holders\/beneficiaries in a transparent and comparable manner<\/li>\n<\/ol>\n<\/td>\n<td style=\"text-align: left;vertical-align: top;height: 500px;width: 249.65px\">\n<ol>\n<li>Gather, input, and handle relevant data<\/li>\n<li>Document and verify data accuracy and quality<\/li>\n<li>Calculate emissions and validate\/check calculations (ongoing)<\/li>\n<li>Prepare reports tailored to the needs of various users<\/li>\n<li>Report\/disclose data, observations, and analysis (across Scopes) at various levels\/contexts<\/li>\n<li>Gather sufficient information + documentation from organization within which the verification is being conducted<\/li>\n<li>Evaluate the sufficiency and appropriateness of validation and verification evidence, including evaluating discrepancies<\/li>\n<li>Use verification findings to facilitate necessary inventory adjustments with organization (if applicable) prior to signing off on the verification<\/li>\n<\/ol>\n<\/td>\n<td style=\"text-align: left;vertical-align: top;height: 500px;width: 204.3px\">\n<ol>\n<li>Commit to setting near-term Science-Based Target (SBT)<\/li>\n<li>Develop near-term SBT target<\/li>\n<li>Identify opportunities for mitigation (reduction) across value chain<\/li>\n<li>Implement actions to pursue targets<\/li>\n<li>Measure progress against SBT for validation<\/li>\n<li>Report progress\/metrics to relevant interest-holders<\/li>\n<li>Conduct ongoing monitoring, assessment, revision of strategy<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"glossary\"><span class=\"screen-reader-text\" id=\"definition\">definition<\/span><template id=\"term_154_225\"><div class=\"glossary__definition\" role=\"dialog\" data-id=\"term_154_225\"><div tabindex=\"-1\"><p>Knowledge, Skills, and Attributes. These are defined as things you need to know and be able to do, along with any personal characteristics, values, and other attributes required for the competency or competency area.<\/p>\n<\/div><button><span aria-hidden=\"true\">&times;<\/span><span class=\"screen-reader-text\">Close definition<\/span><\/button><\/div><\/template><\/div>","protected":false},"author":2142,"menu_order":3,"template":"","meta":{"pb_show_title":"","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"class_list":["post-154","chapter","type-chapter","status-publish","hentry"],"part":105,"_links":{"self":[{"href":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-json\/pressbooks\/v2\/chapters\/154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-json\/wp\/v2\/users\/2142"}],"version-history":[{"count":7,"href":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-json\/pressbooks\/v2\/chapters\/154\/revisions"}],"predecessor-version":[{"id":655,"href":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-json\/pressbooks\/v2\/chapters\/154\/revisions\/655"}],"part":[{"href":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-json\/pressbooks\/v2\/parts\/105"}],"metadata":[{"href":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-json\/pressbooks\/v2\/chapters\/154\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-json\/wp\/v2\/media?parent=154"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-json\/pressbooks\/v2\/chapter-type?post=154"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-json\/wp\/v2\/contributor?post=154"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/pressbooks.bccampus.ca\/cacfv2\/wp-json\/wp\/v2\/license?post=154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}