1. Carbon Performance & Measurement:
Current Practices
By William R. Blackburn
The Amsterdam Global Conference
on Sustainability and Transparency
Global Reporting Initiative
May , Amsterdam

2. Some Reporting Regimes
Voluntary
GRI G3 Guidelines
WRI/ WBCSD GHG Protocol
Carbon Disclosure Project
Chicago Climate Exchange
Carbon Trust Carbon Footprint Calculator
United Stationers’ Tool for Simple Commercial Businesses
Mandatory
EU Emissions Trading System
US SEC Guidance
US Environmental Protection Agency

3. GRI GHG Indicators Direct emissions (EN 16 ) (Scope 1):
Generation of electricity, heat, steam
Other combustion sources (e.g., flaring)
Physical or chemical processing
Transportation of materials, products, waste
Venting
Fugitive emissions (leaks, spills, etc.)
Indirect emissions (EN 16) (Scope 2): purchased electricity, heat or steam
Other indirect emissions (EN 17) (Scope 3): employee commuting, business travel, etc.
Initiatives to reduce GHG and amount achieved (EN18): mandatory and voluntary
Scope 3 are weakest reporting per the Carbon Disclosure Project 2009 results

4. Worksheet for Computing an Approximate Greenhouse Gas (GHG) Footprint
for a Commercial Business
Copyright © 2008 William Blackburn Consulting, Ltd. and United Stationers Supply Co.
Developed by William Blackburn Consulting, Ltd.
and United Stationers Supply Co., North America’s largest wholesale distributor of office products
Data to be Collected
(annual measured, calculated or estimated values)
How to Calculate
Greenhouse Gas Emissions from That Data
Enter Greenhouse Gas Quantity in Metric Tons (2205 lbs.) of CO2 Equivalents
Employee Transportation for Commuting and Other Business Travel (EN 17, Scope 3)
If vehicle* and plane** miles are known, enter the miles in the WRI Safe Climate Calculator: .
Or you may calculate the GHG impact from the following:
(i) Total commuting miles
-- car (19.7 mpg ave)* →
-- bus →
-- Amtrak train →
-- commuter rail/subway/tram →
(ii) Total other business travel
-- car (19.7 mpg ave)* →
-- plane (short flights under 300 mi.)**→
-- plane (medium flights)** →
-- plane (long flights over 2000 mi.)** →
(Note: Some travel agencies will track miles flown per month for their passenger customers.)
*Or as an alternative for car travel you may calculate the GHG impact from the gallons of fuel purchased:
If gasoline →
If diesel fuel →
**Or as an alternative for plane travel, you may enter the starting and ending destinations in the Expedia Flight Emissions Calculator:
The web calculators will automatically compute the CO2 equivalents in pounds. Divide this sum by 2205 to get metric tons and enter it at the right.
miles x
passenger miles x
passenger miles x
passenger miles x
passenger miles x
passenger miles x
passenger miles x
gallons x
gallons x
Source: “Worksheet for Computing an Approximate Greenhouse Gas Footprint for a Commercial Business,” ©2009 by United Stationers Supply Co. and William Blackburn Consulting, Ltd.,

5. GRI GHG Indicators
GHGs= IPCC substances (CO2, CH4, N2O, HFCs, PFCs, SF6 and other fluorinated compounds)
Methodologies
Direct measurement (analyzers, etc.)
Calculation based on measured data x factor(s) (fuel quantity, miles traveled, etc)
Calculation based on default data (average emissions per traveler for short, medium long flights; average annual miles per car, etc.)
General Reporting principles (Similar to EU, WRI/WBCSD Protocol)
Perfluorocarbons, sulfur hexaflouride
Completeness, accuracy, clarity, comparability, etc.

6. Carbon Disclosure Project
Closely aligned with GRI
Direct and indirect emissions, including sector-specific sections
Absolute and intensity measure (energy/activity number)
Biomass/biofuel combustion emissions identified
Emission reduction goals (targets) and performance
Emissions trading and offsetting section
Level of uncertainty in data accuracy
Engagement with policy-makers
Regulatory & physical risks & opportunities (see SEC Guidance)
Petroleum suppliers:
Value of assets exposed to extreme weather
Investments in renewable & clean energy
2500 orgs in 60 countries report, including 300 of S&P 500; sent to over 3000
Over 500 institutional investors representing over $60 trillion
Targets and plans also weak per 2009 reporting.

7. US Securities & Exchange Guidance on Climate Change Reporting (Feb
Areas where disclosure in financial reports may be triggered, if material:
Impact of existing & pending US CC laws and regulations
Impact of international accords and treaties
Indirect consequence of regs or business trends (legal, technical, political, scientific) on opportunities and risks, including possible decreased demand for products
Potential physical impact of CC (e.g., harm to property, disruption of operations)

8. US EPA Carbon Emission Reporting Regulation (effective Jan
US EPA Carbon Emission Reporting Regulation (effective Jan.1, 2010 for reporting Mar.31, 2011)
Based on voluntary, state & EU regimes
Direct and indirect emissions, with ,000 metric tons/year threshold per facility (like EU)
Source-specific reporting requirements (R&D excluded)
Also includes suppliers of liquid and gas fossil fuels and GHGs, MSW landfills, and mobile sources
Biogenic (from biomass) vs non-biogenic combustion identified
Monitoring plan and quality assurance requirements

9. Challenges Scope 3 emissions Goals Assessing risk and opportunities
Data quality and accuracy, assurance
Multiple requirements for international operations
Credit for offsets, renewable energy credits
Reporting requirements vs emission reduction requirements