The CarbonNeutral Protocol Index

Annex E: GHG Emissions Assessments

While The CarbonNeutral Protocol does not require that GHG emissions data be made publicly available, it is vital that the CarbonNeutral certifier is able to easily determine compliance.

To this end, this annex provides requirements and guidance for assessments used in support of CarbonNeutral® certification.

Presentation of data

When preparing assessment results for a subject for CarbonNeutral® certification, the following data must be made available to the CarbonNeutral certifier:

  • Full and unambiguous definition of the subject
  • Time period that data collected pertains to
  • Methodology applied
  • Full details of GHG emissions sources included within scope of assessment
  • Full list of any GHG emissions sources omitted, including reason for omission
  • Full details of all calculations undertaken – including source data, emissions factor applied, calculated result, any additional factors applied (e.g. uplift factors)
  • Full list of emissions factors applied with dated, referenced source
  • Full details of estimates, extrapolations, models and industry models applied
  • Full results of calculations (including without limitation, total emissions per unit, organised by subject)
  • Volume of carbon credits or other environmental instruments to be offset in order for subject to achieve CarbonNeutral® certification

Presentation of results for subject for CarbonNeutral® certification

Assessment results for a subject for CarbonNeutral® certification should be as clear and unambiguous as possible:

  • GHG emissions sources included within the assessment should be categorised by “Emissions source category” as defined within Tables 2, 3 and 4
  • Each relevant “Emissions source category” as defined within Tables 2, 3 and 4 for the relevant certification should be listed and include either:
    • The calculated result
    • A zero result
    • A clear indication of exclusion from the subject’s CarbonNeutral® certification
  • The total volume to be offset must be included

Where multiple subjects are included within a single assessment, any “overlap” or potential double counting between the subjects must be clearly calculated and presented.

For example, a single assessment may cover the GHG footprint of an organisation and the products manufactured by the organisation. The emissions categories for CarbonNeutral® company and CarbonNeutral® product should be listed and presented separately. Emissions sources which relate to both certifications should be listed,
with the value of the overlap stated.

Table 9: Illustrative Table of Results for CarbonNeutral® Certification