General Reporting Protocol for the Voluntary Reporting Program Version 2.1 January 2016 This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License. To view a copy of this license, visit http://creativecommons.org/licenses/by-nc-nd/3.0/ or send a letter to Creative Commons, 444 Castro Street, Suite 900, Mountain View, California, 94041, USA. ii Table of Contents TABLE OF CONTENTS .................................................................................... III List of Tables .................................................................................................................................... vii List of Figures ................................................................................................................................... ix Abbreviations and Acronyms ............................................................................................................. x ABOUT THE CLIMATE REGISTRY .................................................................. 1 Benefits of Reporting ......................................................................................................................... 1 Getting Started .................................................................................................................................. 2 PART I: INTRODUCTION .................................................................................. 3 CHAPTER 1: INTRODUCTION .......................................................................... 3 1.1 GHG Accounting and Reporting Principles .......................................................................... 4 1.2 Origin of The Climate Registry’s GRP .................................................................................. 5 1.3 Updates to the GRP ............................................................................................................. 5 1.4 Emissions Inventory Boundary ............................................................................................. 6 1.5 Annual Emissions Reporting ................................................................................................ 6 PART II: DETERMINING WHAT TO REPORT ................................................. 9 CHAPTER 2: DEFINING THE GEOGRAPHIC BOUNDARY ............................. 9 2.1 Transitional Geographic Boundaries .................................................................................... 9 2.2 Complete Geographic Boundaries ....................................................................................... 9 2.3 Reporting Worldwide Emissions ........................................................................................ 10 CHAPTER 3: GASES TO INCLUDE IN THE INVENTORY ............................. 12 3.1 Transitional Gas Reporting ................................................................................................ 12 CHAPTER 4: IDENTIFYING THE ORGANIZATIONAL BOUNDARY ............. 13 4.1 Two Approaches to Organizational Boundaries: Control and Equity Share ....................... 13 4.2 Option 1: Reporting Based on Both Equity Share and Control .......................................... 15 4.3 Option 2: Reporting Using the Control Consolidation Approach ........................................ 16 4.4 Corporate Reporting: Parent Companies and Subsidiaries ............................................... 21 4.5 Government Agency Reporting .......................................................................................... 21 4.6 Leased Facilities/Vehicles and Landlord/Tenant Arrangements ........................................ 22 Table of Contents iii 4.7 Examples of Control versus Equity Share Reporting ......................................................... 24 CHAPTER 5: EMISSIONS TO INCLUDE IN THE INVENTORY ...................... 32 5.1 Direct, Indirect, and Biogenic Emissions ............................................................................ 32 5.2 Direct Emissions: Scope 1 ................................................................................................. 33 5.3 Indirect Emissions: Scope 2 ............................................................................................... 34 5.4 Emissions from Biomass .................................................................................................... 35 5.5 Indirect Emissions: Scope 3 ............................................................................................... 35 5.6 Excluding Miniscule Sources ............................................................................................. 37 CHAPTER 6: ORGANIZING THE EMISSIONS INVENTORY ......................... 39 6.1 Reporting Options .............................................................................................................. 39 6.2 Entity-Level Reporting ........................................................................................................ 40 6.3 Facility-Level Reporting ...................................................................................................... 40 6.4 Source-Level Reporting ..................................................................................................... 41 CHAPTER 7: TRACKING EMISSIONS OVER TIME....................................... 48 7.1 Setting a Base Year ........................................................................................................... 48 7.2 Adjusting Base Year Emissions ......................................................................................... 49 CHAPTER 8: TRANSITIONAL INVENTORIES ............................................... 55 8.1 Reporting Transitional Inventories ..................................................................................... 55 8.2 Transitional Inventory Boundaries ...................................................................................... 55 8.3 Transitional Reporting with Sector-Specific Protocols........................................................ 56 8.4 Public Disclosure of Transitional Data ............................................................................... 56 CHAPTER 9: COMPILING PREVIOUS INVENTORIES .................................. 57 9.1 Reporting Historical Data ................................................................................................... 57 9.2 Historical Report Boundaries ............................................................................................. 58 9.3 Importing Historical Data .................................................................................................... 5 8 9.4 Public Disclosure of Historical Data ................................................................................... 58 PART III: QUANTIFYING YOUR EMISSIONS ................................................ 59 CHAPTER 10: INTRODUCTION TO QUANTIFYING EMISSIONS ................. 59 10.1 Calculation-Based Methodologies ...................................................................................... 59 10.2 Measurement-Based Methodologies ................................................................................. 60 10.3 Mandatory Methodologies .................................................................................................. 60 10.4 Data Quality ....................................................................................................................... 60 iv Table of Contents 10.5 Quantifying Emissions from Sources without TCR-Approved Methodologies .................... 61 CHAPTER 11: SIMPLIFIED ESTIMATION METHODS (SEMS) ..................... 63 11.1 Simplified Estimation Methods ........................................................................................... 63 CHAPTER 12: DIRECT EMISSIONS FROM STATIONARY COMBUSTION . 66 12.1 Measurement Using Continuous Emissions Monitoring System Data ............................... 67 12.2 Calculating Emissions from Stationary Combustion Using Fuel Use Data ........................ 71 12.3 Optional: Allocating Emissions from Combined Heat and Power/Cogeneration ................ 77 CHAPTER 13: DIRECT EMISSIONS FROM MOBILE COMBUSTION ........... 82 13.1 Calculating CO2 Emissions from Mobile Combustion ........................................................ 86 13.2 Calculating CH4 and N2O Emissions from Mobile Combustion .......................................... 89 CHAPTER 14: INDIRECT EMISSIONS FROM ELECTRICITY USE ............... 97 14.1 Calculating Indirect Emissions from Electricity Use ........................................................... 98 CHAPTER 15: INDIRECT EMISSIONS FROM A CHP FACILITY, IMPORTED STEAM, DISTRICT HEATING, AND COOLING ............................................ 116 15.1 Calculating Indirect Emissions from Heat and Power Produced at a CHP Facility .......... 117 15.2 Calculating Indirect GHG Emissions from Imported Steam or District Heating from a Conventional Boiler Plant ................................................................................................. 119 15.3 Calculating Indirect GHG Emissions from District Cooling ............................................... 127 CHAPTER 16: DIRECT FUGITIVE EMISSIONS FROM THE USE OF REFRIGERATION AND AIR CONDITIONING EQUIPMENT ........................ 134 16.1 Calculating Direct Fugitive Emissions from Refrigeration Systems .................................. 134 PART IV: REPORTING YOUR EMISSIONS ................................................. 145 CHAPTER 17: COMPLETING THE ANNUAL EMISSIONS