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Carbon Accounting

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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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  • 1. 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. 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. 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. 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. 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. 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. 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. 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
  • 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
  • 11. 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.
  • 12. 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
  • 13. 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
  • 14. 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?
  • 15. 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
  • 16. 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
  • 17. 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
  • 18. 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
  • 19. 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
  • 20. 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
  • 21. 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
  • 22. 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
  • 23. 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

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