CARBON ACCOUNTING

ISO 14064 – Greenhouse gases

CARBON FOOTPRINT

One of the main uncertainties which faces us in the future in the extent and speed of climate change¹.  One of the ways we can influence this is by effectively controlling the emissions of greenhouse gases and improving our processes to be less carbon intensive.

NSAI offer services to verify an organisation’s emissions of carbon dioxide and carbon dioxide equivalents.    Using the specification for quantification of greenhouse gases at organisational level (ISO 14064-1:2006) or for projects (ISO 14064-2), NSAI’s technical experts verify the greenhouse gas emissions and the systems for monitoring and control.  This process can be used to substantiate carbon footprint claims whether they be for the organisation, process or product unit.   

NSAI offer baseline evaluations as well as on-going monitoring of emissions and the success of improvements.  NSAI will provide organisations with a statement of the materiality of their emission claims and focus attention on continual improvement actions.

 Continual Improvement is aimed at:

• Accuracy
• Transparency
• Materiality
• Relevance
• Completeness
• Consistency

NSAI’s approach can use the UK’s PAS 2050 or alternative guidance.  Life Cycle Analysis can be included using the PAS 2050 guidance.

Carbon Footprinting is normally verified in two stages:

1. STRATEGIC ASSESSMENT:  Confirmation of scope, source streams, processes, controls and risk assessment
2. DETAILED VERIFICATION:  Full review of data supporting the declared carbon footprint.  The review may include sampling where there are many datasets.  Key to the reported emissions is the selection of appropriate and best available sources of emission factors and breakdowns of greenhouse gases emitted.

NSAI will not provide a satisfactory verification when materiality exceeds 5%.

EU Emissions Trading Scheme

GHG VERIFICATION SERVICES

NSAI are accredited by INAB (scope #6001) for verification under the EU ETS for combustion and process emissions.   The EU ETS only applies to organisations falling within the remit of the Directive Annex 1. 
Further details can be found by referring to the websites of the European Commission or the EPA.
 

NSAI offer annual verification of AIER (Annual Installation Emissions Report) which includes a review of compliance with the permit, monitoring plan and system in compliance with the monitoring and reporting guidance published by the EU (M&RG2).

 The annual verification programme is divided into two parts as follows

• STRATEGIC ASSESSMENT:  At this event, the verifier reviews the boundaries, the source streams, the permit, the monitoring plan, risk assessment and the elements of the system to comply with M&RG2.  This event normally occurs on site between October and December of the reporting year.
• DETAILED VERIFICATION:  At this event, the verifier reviews the data which is used to support the declared annual emissions.  The verification may review complete data for a source stream or, when the size and complexity of the datasets is extensive, sampling based on a risk assessment.  This event usually occurs in January or February after the end of the reporting year so that the Verifier’s Opinion Statement can be coupled with the AIER and submitted to the EPA by 31st March.

Find out more

NOTES:  1:  Trading and Investing in the Smart Economy:  A strategy and action plan for Irish trade, tourism and investment to 2010 – Department of Enterprise, Trade and Innovation 2010.

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