1. The Rights and Wrongs of Carbon Accounting About life cycles and footprints in the carbon world Carbon Accounting Conference Heriot-Watt University, Edinburgh - 11 March 2009

3. Forum for the Future (2008) Getting to Zero: Defining Corporate Carbon Neutrality GHG Protocol – Boundary Setting

4. Direct GHG emissions Indirect GHG emissions (supply chain) (…) tC0 2 ·eq Production layers n4 n3 (…) (…) n5 (…) n1 (…) (…) (…) (…) (…) n2

5. System completeness vs truncation Product 1 Product 2 Carbon footprint (t CO 2 -e) Production layer

7. Method 1: Process LCA Table 1. Flows of products between unit processes Table 2. Flows of environmental intervention by unit processes Production of Steel Electricity Production Production of Toaster Use of Toaster Disposal of toaster Steel (kg) 1 - 0.5 - 2 0 0 Electricity (kWh) - 0.5 1 - 0.1 - 1 0 Toaster (unit) 0 0 1 - 1 0 Toast (piece) 0 0 0 1000 0 Waste disposal service (kg disp.) 0 0 0 -1 1 Production of Steel Electricity Production Production of Toaster Use of Toaster Disposal of toaster CO 2 (to air, kg) 1 4 2 1 0.5

8. Process LCA Model Process specific Strengths Weakness Truncation, laborious Method 1: Process LCA

9. Method 2: Environmental Input-Output Analysis INDUSTRIES . Agric. & raw mat. Manuf. ind. Electricity gen. Transport sectors Service sectors PRODUCTS 5000 10000 15000 2000 100 Food, minerals, fuels 3000 8000 8000 20000 2000 Manufact. Goods 1000 6000 6000 10000 3000 Electricity 400 2000 2000 15000 5000 Distribution 50 1500 1000 5000 20000 Services GHG emissions 200 300 250 150 100

10. Input-Output LCA Model Complete, less resource intensive Strengths Weakness Aggregation not specific Method 2: Input-output LCA

11. A hybrid of Process & EIO: Hybrid-LCA

12. Why a hybrid approach? Process LCA Input-Output LCA Model Process specific Encompassing system boundary Strengths Weakness Truncation Aggregation Hybrid LCA Process specific Encompassing system boundary Process specific Encompassing system boundary

13. Further information

15. Carbon Footprint of a food company

17. HIE – Internal & External Expenditure

18. Carbon footprint by production layer

19. Sector benchmarking t CO 2 -e / £

21. Structural path analysis (SW H&C sector)

25. THANK YOU www.censa.org.uk