Successfully reported this slideshow.
We use your LinkedIn profile and activity data to personalize ads and to show you more relevant ads. You can change your ad preferences anytime.
Making Carbon Count in Scotland   the Challenge, the Traction and the Plan   Dr Daniel Hinze Environmental Analysis Unit R...
to achieve the remaining 14.4% requires all sectors to dig deep The Plan  27.6% achieved by 2009 The Traction 42% by 2020 ...
to embed carbon in everyday decision making The Plan  varies by sector, company & individual The Traction to provide decis...
Objective: GHG Management Cost  (Energy and  Resources) Drivers - Corporate Regulation Reputation  (shareholders,  investo...
Corporate Objective Resource Costs  Drivers - Corporate Regulation Reputation  Innovation Corporate Resource Management Cy...
Household Objective Cost  (Energy and  household goods) Drivers - Household Regulation  & Subsidies Household Budget “Cycl...
Government Objective ‘Resource cost  resilience’ Drivers – Public sector Climate  Change  targets NGO pressure  Moral  obl...
Accounting for a Purpose <ul><li>Purpose </li></ul><ul><li>Better understanding </li></ul><ul><li>Assigning responsibility...
Accounting for a Purpose <ul><li>Challenges </li></ul><ul><li>Lack of interest </li></ul><ul><li>Self deception </li></ul>...
Targets Contribute to delivering carbon emissions targets in a “suitable” way Public Bodies Duties Renewables  (electricit...
Scrutiny Scrutiny of Government proposals and actions NGOs Scrutiny of target proposals, Report on Proposals and Policies ...
Rules Organisational accounting Product carbon footprint GHG Protocol - ISO - PAS Carbon valuation Carbon factors + reboun...
Traction & Plan <ul><li>Clear plan (RPP) in Scottish Government </li></ul><ul><li>What more is needed? </li></ul><ul><li>A...
Success or Failure? <ul><li>Fair trade labels  – success of company accountability or failure of policy? </li></ul><ul><li...
Upcoming SlideShare
Loading in …5
×

Making Carbon Count in Scotland: the Challenge, the Traction and the Plan | Dr Daniel Hinze, Senior Economist, Scottish Government

1,233 views

Published on

Published in: Technology, Business
  • Be the first to comment

  • Be the first to like this

Making Carbon Count in Scotland: the Challenge, the Traction and the Plan | Dr Daniel Hinze, Senior Economist, Scottish Government

  1. 1. Making Carbon Count in Scotland the Challenge, the Traction and the Plan Dr Daniel Hinze Environmental Analysis Unit Rural and Environment Science and Analytical Services
  2. 2. to achieve the remaining 14.4% requires all sectors to dig deep The Plan 27.6% achieved by 2009 The Traction 42% by 2020 80% by 2050 The Policy Challenge
  3. 3. to embed carbon in everyday decision making The Plan varies by sector, company & individual The Traction to provide decision-relevant information The Accounting Challenge
  4. 4. Objective: GHG Management Cost (Energy and Resources) Drivers - Corporate Regulation Reputation (shareholders, investors, brand) Innovation Corporate GHG Management Cycle GHG Assessment (Measurement) GHG Reporting GHG Management
  5. 5. Corporate Objective Resource Costs Drivers - Corporate Regulation Reputation Innovation Corporate Resource Management Cycle Resource Use Assessment (Measurement) GHG Reporting Resource Management Momentum Sunk costs Economic policy Return on Investment Public Relations & Corporate Responsibility Corporate Carbon Management Cycle
  6. 6. Household Objective Cost (Energy and household goods) Drivers - Household Regulation & Subsidies Household Budget “Cycle” Energy efficiency/ GHG impact information Budget planning Low-carbon consumption decision Concern Habit Awareness
  7. 7. Government Objective ‘Resource cost resilience’ Drivers – Public sector Climate Change targets NGO pressure Moral obligation SG - GHG Management Cycles GHG Assessment (RPP & other) GHG Reporting (Net Emissions Account) GHG Management/ Delivery Plans International context Business pressure Target Achievement Cost effectiveness
  8. 8. Accounting for a Purpose <ul><li>Purpose </li></ul><ul><li>Better understanding </li></ul><ul><li>Assigning responsibility </li></ul><ul><li>Better decision making </li></ul><ul><li>Challenges </li></ul><ul><li>Lack of interest </li></ul><ul><li>Self deception (conflicting priorities) </li></ul><ul><li>‘ Creative’ accounting </li></ul>
  9. 9. Accounting for a Purpose <ul><li>Challenges </li></ul><ul><li>Lack of interest </li></ul><ul><li>Self deception </li></ul><ul><li>‘ Creative’ accounting </li></ul><ul><li>Solutions </li></ul><ul><li>Targets (& benchmarking) </li></ul><ul><li>Independent scrutiny </li></ul><ul><li>Clear rules </li></ul>
  10. 10. Targets Contribute to delivering carbon emissions targets in a “suitable” way Public Bodies Duties Renewables (electricity & energy) Energy Demand Other SG targets 42% by 2020 80% by 2050 Legally binding targets
  11. 11. Scrutiny Scrutiny of Government proposals and actions NGOs Scrutiny of target proposals, Report on Proposals and Policies (RPP I & II) & budget Scottish Parliament Review of annual targets & policy pace for achieving targets Committee on Climate Change
  12. 12. Rules Organisational accounting Product carbon footprint GHG Protocol - ISO - PAS Carbon valuation Carbon factors + rebound (limited to energy & transport) ‘ Green Book’ policy appraisal DECC and other assessment guidance International accounting standard for the Kyoto gases & national GHG inventories IPCC regulations
  13. 13. Traction & Plan <ul><li>Clear plan (RPP) in Scottish Government </li></ul><ul><li>What more is needed? </li></ul><ul><li>Accounting applications that are fit for purpose – public and private sectors </li></ul><ul><li>Verification of carbon accounts </li></ul><ul><li>Targets & benchmarking of performance </li></ul><ul><li>What else do we need to consider? </li></ul><ul><li>Role of consumption-based reporting </li></ul><ul><li>Mandatory corporate GHG reporting under UK CC Act </li></ul>
  14. 14. Success or Failure? <ul><li>Fair trade labels – success of company accountability or failure of policy? </li></ul><ul><li>Carbon accounting – necessary now but have we failed if we still rely on it in 20 years? </li></ul>

×