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Carbon Accounting Presentation to the MasterPiece Users Group of South Australia

Carbon Accounting Presentation to the MasterPiece Users Group of South Australia

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    Carbon Accounting Carbon Accounting Presentation Transcript

    • Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      Carbon Accounting Framework
      Jon F. Mortensen, February 2009
    • 2
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      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.
      Introduction
      Jon F. Mortensen – Executive Green Consultant– February 2008.
    • 3
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      Australia and Climate Change - Today
      The Australian Government’s climate change strategy is based on three pillars:
      Reducing Australia’s Greenhouse Gas Emissions
      Adapting to climate change that we can not avoid
      Helping to shape a global solution
      Fundamental to the Governments climate change strategy is a Carbon Pollution Reduction Scheme (CPR). This will impact in two ways on Australian Business:
      The introduction of a cap and trade scheme; and
      The refining of the previous Federal Government’s “National Greenhouse and Energy Reporting Act, 2007”
    • 4
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      Focusing on NGER
      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).
    • 5
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      What is being Reported?
      In Australia we are reporting CO2 equivalence including:
      CO2
      CH4
      N2O
      SF6
      HFCs
      PFCs
      The data that you capture should be:
      Required for Reporting purposes; and/or
      Relevant to future decision making purposes
      As with the budgeting/planning process too much detail confuses the process rather than helps it
    • 6
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      Who does NGER encompass?
      Constitutional Corporations
      As defined by paragraph 51 of the Australian Constitution
      Controlling Corporations
      Where non-Australian companies control companies in Australia
      A Corporation is considered to have operational control over a facility if it has the (greatest) authority to introduce and implement:
      Operating;
      Health and Safety; and
      Environmental policies.
    • 7
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      Who does NGER encompass?
      80 Floors of office space will get you there
      (on lighting and power points alone)
      National Greenhouse and Energy Reporting Act 2007
    • 8
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      Scope
      Optional
      Mandatory
      Scope 2
      Scope 3
      Scope 1
      Direct Emissions
      Production
      Fuel combustion
      Vehicles
      Fugitive
      Indirect Emissions
      • Purchased Electricity
      Other Emissions
      • Air Travel
      • Waste
      • Hire Cars
    • 9
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      What does this mean in practice?
      Org 1
      Org 2
      Org 3
      Owned & Controlled
      Building
      Car
      Fleet
      Leased
      Factory
      On-Site Contractor
      Equipment
      Leased
      Building
      Controlling Corporation
      Organisational
      Operational
      Reportable Emissions
    • 10
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      How do you Report?
      Online
      System (For)
      Comprehensive
      Activity
      Reporting
      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.
    • 11
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      OSCAR
      To reduce the burden of duplicative reporting, OSCAR also facilitates the cross-program sharing of common data, saving time and effort.
      Greenhouse Challenge Plus
      Other Federal/State/Territory Programs
      Currently being modified to meet NGER requirements
      Electronic Data Capture will be available
      Comments on Discussion Paper has now been closed
      Expecting XBRL output format to be adopted
    • 12
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      How should the data be collected & stored?
      Transparency
      Comparability
      Accuracy
      Completeness
    • 13
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      Transparency
      Processes are auditable – i.e. if you are chosen for audit will the auditors be able to see how you arrived at your results
      Did you make any assumptions?
      What are your data sources (measurement, AGEIS, …)?
      How did you calculate your results?
      Why did you do it the way you did?
    • 14
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      Comparability
      Document, Document, Document
      Using the same methodology allows
      Easier Auditability
      Allows comparisons from reporting period to reporting period
      Enables trend analysis
      Assists decision making
    • 15
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      Accuracy
      You are required to provide your results within a 95% confidence level
      Penalties Apply if you are audited and you can not demonstrate
    • 16
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      Completeness
      You need to account for all sources and activities
      Energy Consumption (Electricity, Gas etc)
      Production (Chemical reactions, waste gases etc)
      Fuel Consumption (Petrol, Diesel etc)
      If you don’t include something
      Disclose it
      Justify it
    • 17
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      What will a Carbon Accounting Framework Require
      Ability to add consumption and production data at the facility level
      Manually or automated
    • 18
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      What will a Carbon Accounting Framework Require
      Ability to add consumption and production data at the facility level
      Manually or automated
      Calculate Emissions
      Calculate Energy
    • 19
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      What will a Carbon Accounting Framework Require
      Ability to add consumption and production data at the facility level
      Manually or automated
      Calculate Emissions
      Calculate Energy
      Consolidate Data
    • 20
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      Ability to add consumption and production data at the facility level
      Manually or automated
      Calculate Emissions
      Calculate Energy
      Consolidate Data
      Set Targets
      What will a Carbon Accounting Framework Require
    • 21
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      Ability to add consumption and production data at the facility level
      Manually or automated
      Calculate Emissions
      Calculate Energy
      Consolidate Data
      Set Targets
      Manage Emission Factors
      Government Factors
      Company Factors
      Fixed Factors
      Variable Factors
      What will a Carbon Accounting Framework Require
    • 22
      Copyright © 2008 Infor. All rights reserved. www.infor.com. Content is directional information only and is non-committal and may change at Infor's discretion.
      Facility Dashboard – Unique Facility Entry Point
      Admin
      Update
      Costs
      Targets
      Status