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THE CYCLE – COUNT AND ANALYSE

KICK THE HABIT

67

the control approach – a company accounts for all the emissions from op-

erations over which it has control, but not for emissions from operations

in which it owns an interest but which it does not control. Control can be

defined in either financial or operational terms.

Calculating emissions – tools for organizations

The GHG protocol initiative provides a whole range of tools for calculating

emissions, some specifically addressing particular sectors or gases, others

that are applicable across several sectors. One of these will no doubt provide

useful guidance for your particular situation.

www.ghgprotocol.org/calcula-

tion-tools/all-tools

.

The GHG Indicator

UNEP’s Energy Branch has produced

The GHG Indicator: UNEP Guide-

lines for Calculating Greenhouse Gas Emissions for Businesses and Non-

Commercial Organizations

to help organizations estimate and report

their GHG emissions. The guidelines provide a step-by-step method for

converting readily obtained information on fuel and energy use to the

GHG emissions that result from them. Emissions arising from different

operations and activities – such as manufacturing and transport – are

combined to yield a single GHG Indicator, an estimate of the organiza-

tion’s overall contribution to climate change. The method can be used

by companies regardless of their size, by government agencies, NGOs

and other groups. The guidelines were developed in collaboration with

experts from manufacturing companies, accountants, academics, con-

sultants, environmentalists, financial institutions, government agencies

and NGOs. Conversion factors used in the guidelines are consistent with

those recommended by the IPCC and identical to those adopted by many

governments in calculating national GHG emissions:

www.uneptie.org/

energy/act/ef/GHGin

.

The GHG Indicator is useful in several ways. It is a direct response to the

Kyoto agreements and thus leads to measures that may be adopted by gov-

ernments in response to Kyoto, it helps countries or companies with little

experience to engage in the GHG accounting process, creating a common

reporting platform, and it encourages companies to think and act more

environmentally.