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Carbon Accounting

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Carbon Accounting Presentation to the MasterPiece Users Group of South Australia

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Carbon Accounting

  1. 1. Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Carbon Accounting Framework <br />Jon F. Mortensen, February 2009<br />
  2. 2. 2<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Whether you believe in Global Warming or not is no longer the issue. The truth of the matter is that Government policy is now being driven by the fact that it believes that the majority of the electorate does.<br />Introduction<br />Jon F. Mortensen – Executive Green Consultant– February 2008.<br />
  3. 3. 3<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Australia and Climate Change - Today<br />The Australian Government’s climate change strategy is based on three pillars:<br />Reducing Australia’s Greenhouse Gas Emissions<br />Adapting to climate change that we can not avoid<br />Helping to shape a global solution<br />Fundamental to the Governments climate change strategy is a Carbon Pollution Reduction Scheme (CPR). This will impact in two ways on Australian Business:<br />The introduction of a cap and trade scheme; and<br />The refining of the previous Federal Government’s “National Greenhouse and Energy Reporting Act, 2007”<br />
  4. 4. 4<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Focusing on NGER<br />The NGER Act requires controlling corporations to register and report if they emit greenhouse gases, produce energy, or consume energy at or above specified quantities per financial year (1 July to 30 June).<br />
  5. 5. 5<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />What is being Reported?<br />In Australia we are reporting CO2 equivalence including:<br />CO2<br />CH4<br />N2O<br />SF6<br />HFCs<br />PFCs<br />The data that you capture should be:<br />Required for Reporting purposes; and/or<br />Relevant to future decision making purposes<br />As with the budgeting/planning process too much detail confuses the process rather than helps it<br />
  6. 6. 6<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Who does NGER encompass?<br />Constitutional Corporations <br />As defined by paragraph 51 of the Australian Constitution<br />Controlling Corporations <br />Where non-Australian companies control companies in Australia<br />A Corporation is considered to have operational control over a facility if it has the (greatest) authority to introduce and implement:<br />Operating;<br />Health and Safety; and<br />Environmental policies.<br />
  7. 7. 7<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Who does NGER encompass?<br />80 Floors of office space will get you there<br />(on lighting and power points alone)<br />National Greenhouse and Energy Reporting Act 2007<br />
  8. 8. 8<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Scope<br />Optional<br />Mandatory<br />Scope 2<br />Scope 3<br />Scope 1<br />Direct Emissions<br />Production<br />Fuel combustion<br />Vehicles<br />Fugitive<br />Indirect Emissions<br /><ul><li>Purchased Electricity</li></ul>Other Emissions<br /><ul><li>Air Travel
  9. 9. Waste
  10. 10. Hire Cars</li></li></ul><li>9<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />What does this mean in practice?<br />Org 1<br />Org 2<br />Org 3<br />Owned & Controlled<br />Building<br />Car<br />Fleet<br />Leased<br />Factory<br />On-Site Contractor<br />Equipment<br />Leased<br />Building<br />Controlling Corporation<br />Organisational<br />Operational<br />Reportable Emissions<br />
  11. 11. 10<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />How do you Report?<br />Online<br />System (For)<br />Comprehensive<br />Activity<br />Reporting<br />OSCAR will also be the application that is used by corporations required to report their emissions and energy use under the National Greenhouse and Energy Reporting (NGER) Act 2007 and the Energy Efficiency Opportunities (EEO) program. <br />
  12. 12. 11<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />OSCAR<br />To reduce the burden of duplicative reporting, OSCAR also facilitates the cross-program sharing of common data, saving time and effort. <br />Greenhouse Challenge Plus<br />Other Federal/State/Territory Programs<br />Currently being modified to meet NGER requirements<br />Electronic Data Capture will be available<br />Comments on Discussion Paper has now been closed<br />Expecting XBRL output format to be adopted<br />
  13. 13. 12<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />How should the data be collected & stored? <br />Transparency<br />Comparability<br />Accuracy<br />Completeness<br />
  14. 14. 13<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Transparency<br />Processes are auditable – i.e. if you are chosen for audit will the auditors be able to see how you arrived at your results<br />Did you make any assumptions?<br />What are your data sources (measurement, AGEIS, …)?<br />How did you calculate your results?<br />Why did you do it the way you did?<br />
  15. 15. 14<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Comparability<br />Document, Document, Document<br />Using the same methodology allows<br />Easier Auditability<br />Allows comparisons from reporting period to reporting period<br />Enables trend analysis<br />Assists decision making<br />
  16. 16. 15<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Accuracy<br />You are required to provide your results within a 95% confidence level<br />Penalties Apply if you are audited and you can not demonstrate<br />
  17. 17. 16<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Completeness<br />You need to account for all sources and activities<br />Energy Consumption (Electricity, Gas etc)<br />Production (Chemical reactions, waste gases etc)<br />Fuel Consumption (Petrol, Diesel etc)<br />If you don’t include something<br />Disclose it<br />Justify it<br />
  18. 18. 17<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />What will a Carbon Accounting Framework Require<br />Ability to add consumption and production data at the facility level<br />Manually or automated<br />
  19. 19. 18<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />What will a Carbon Accounting Framework Require<br />Ability to add consumption and production data at the facility level<br />Manually or automated<br />Calculate Emissions<br />Calculate Energy<br />
  20. 20. 19<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />What will a Carbon Accounting Framework Require<br />Ability to add consumption and production data at the facility level<br />Manually or automated<br />Calculate Emissions<br />Calculate Energy<br />Consolidate Data<br />
  21. 21. 20<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Ability to add consumption and production data at the facility level<br />Manually or automated<br />Calculate Emissions<br />Calculate Energy<br />Consolidate Data<br />Set Targets<br />What will a Carbon Accounting Framework Require<br />
  22. 22. 21<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Ability to add consumption and production data at the facility level<br />Manually or automated<br />Calculate Emissions<br />Calculate Energy<br />Consolidate Data<br />Set Targets<br />Manage Emission Factors<br />Government Factors<br />Company Factors<br />Fixed Factors<br />Variable Factors<br />What will a Carbon Accounting Framework Require<br />
  23. 23. 22<br />Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor&apos;s discretion.<br />Facility Dashboard – Unique Facility Entry Point<br />Admin<br />Update<br />Costs<br />Targets<br />Status<br />

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