1. Dedicated to creating a sustainable future through environmental skills, knowledge and thought leadership www.iema.net WRI – GHG Protocol – Scope 2 Defra - GHG reporting guidelines (UK) Nick Blyth – Policy & Practice Lead n.blyth@iema.net IEMA

2. Dedicated to creating a sustainable future through environmental skills, knowledge and thought leadership www.iema.net

3. Dedicated to creating a sustainable future through environmental skills, knowledge and thought leadership www.iema.net GHG Reports -Why ? Strong practitioner support – 90% Real business benefits – over 10 years Public disclosure, reputation, claims… Internally integrated – ‘Board level’ issue But must have confidence in your data

4. Dedicated to creating a sustainable future through environmental skills, knowledge and thought leadership www.iema.net Other Information IEMA position is that no specific requirement should be made on audit, assurance or verification. Companies should however be required to describe the extent of "assurance" they have undertaken within their company reports. Member support (67%) does exist for external verification / assurance to be undertaken on the data and report for year 3 (this may then form the company’s baseline year for future verified reports to be externally assured every three years). This however would be a subsequent possible development for consideration in any phased introduction

5. Dedicated to creating a sustainable future through environmental skills, knowledge and thought leadership www.iema.net Defra guidance Some corporates called for change, but Most UK practitioners use guidance And most of the public sector Gross and Net emissions … No option to maintain approach? Not reflecting market realities? UK carbon footprints will change overnight

6. Dedicated to creating a sustainable future through environmental skills, knowledge and thought leadership www.iema.net

7. Dedicated to creating a sustainable future through environmental skills, knowledge and thought leadership www.iema.net GHG Protocol 1.Principles key… true & fair account 2.Encouraged to see complexity recognised 3.Transparent and side by side? 4.Concern over emphasis on contractual 5.Concern over use of data – precautionary 6.Provide a ‘lasting credible approach’ ? 7.Integrate to other standards? 8.Need for follow on guidance?

8. Dedicated to creating a sustainable future through environmental skills, knowledge and thought leadership www.iema.net WRI – GHG Protocol – Scope 2 Defra - GHG reporting guidelines (UK) Nick Blyth – Policy & Practice Lead n.blyth@iema.net IEMA