1) Developing rigorous carbon accounting methodologies requires clear boundaries, recognized calculation methods, and verifiable measurements to unambiguously assess impacts and allow for comparisons. 2) International protocols like the GHG Protocol provide guidance on defining organizational and product carbon footprints, including which emission scopes to include. 3) The Carbon Trust Standard certifies organizations that measure their carbon footprints, achieve reductions, and can display the logo, helping make business sense of climate change.

1. Developing a rigorous building and transparent methodology for carbon counting John Stocks Manager - Scotland

2. Requirements for Carbon Accounting To provide a clear and unambiguous statement of impact; Numerical Recognised methodology Clear statement of boundaries Verifiable

3. Carbon Footprints Site Energy in Emissions out Raw materials in Product out Product footprint Site footprint

4. Carbon Trust activity Site and company footprinting Carbon Trust Standard Product footprinting PAS 2050 Carbon Label Company

5. International protocols and standards exist

6. The GHG Protocol provides guidance on defining the ‘boundary’ and inclusion of emissions types Operational boundary: Emissions Scope Parent Company Subsidiary A Subsidiary C 100% 51% 30% Employee air flights + travel Outsourced activities Supply chain Scope 2: Electricity indirect Scope 3: Other indirect Purchased electricity Waste products Ship fleet Gas burner Gas boiler Truck fleet Scope 1: Direct Organisational boundary Subsidiary B GHG Protocol Approach

7. Carbon footprinting tools Carbon footprinting; an introduction for organisations On-site surveys; footprinting module On-line footprint calculator Training event

8. Measurement based on GHG Protocol All organisations must have achieved a reduction Absolute (tCO 2 ) or Relative -2.5% (tCO 2 /widget) 2 year renewal cycle Renewal will require progress since initial certification 65 organisations certified Certified organisations can display logo on marketing materials The Carbon Trust Standard

9. Carbon Trust activity Site and company footprinting Carbon Trust Standard Product footprinting PAS 2050 Carbon Label Company

10. What makes up a carbon footprint

11. Developing product footprinting methodology Developing standards to: Measure ; Reduce ; and Communicate the GHG emissions from goods & services Product footprinting Reduction planning Communication (including labelling) Standards setting PAS 2050 Company engagement Carbon Label Company

12. PAS 205 published - October 2008

13. Process map - Boots Botanics shampoo

14. Innocents Smoothies

15. Continental Clothing

16. Walkers Crisps

17. Walkers re-certification Nearing 2-year anniversary of original footprint launch Recertified footprint: shows 7% reduction on 2007 Mix of supplier & Walkers internal initiatives Saved £400,000, to reinvest in carbon-saving initiatives New label appearing in April/May www.walkerscarbonfootprint.co.uk

18. International Update: Standards We are closely involved in the ongoing international work WRI/WBCSD ISO Building on existing GHG Protocol Developing guidance/requirements for product carbon footprinting The Carbon Trust on Steering Group Likely 2-3 year process CT agreed to feed in results from projects in UK, US and other countries ISO Committee agreed to develop standard in November PAS2050 only product footprinting standard in review Attending meetings e.g. Malaysia But Likely 3-5 year process Highly consensus-driven: likely to be very high-level - important for “air cover” but still need product-specific guidance

19. International Update: Projects US: Coke announced as new partner US: Tropicana results exclusive in NY Times Generated 78 follow-on stories with 3.5 million online page impressions PepsiCo committing to footprint further brands China: Footprinting trials about to begin with ~3 product categories Sugar Clothing Toys Possibly others to follow Coordinating with other country initiatives e.g. Germany, Japan, Korea

20. Requirements for Carbon Accounting To provide a clear and unambiguous statement of impact; Numerical Recognised methodology Clear statement of boundaries Verifiable Allows; Progress to be assessed Comparisons to be made Efforts to be accurately focused Myths to be uncovered

21. Making Business Sense of Climate Change www.carbontrust.co.uk www.carbontruststandard.co.uk www.carbon-label.co.uk