MYCarbonGHGGuidelinesVer15 535468959cea5

Published by
Ministry of Natural Resources and Environment (NRE) Malaysia

In partnership with
United Nations Development Programme (UNDP) Malaysia
Prepared by
Eco-Ideal Consulting Sdn Bhd
Version 1.5
18 April 2014
Copyright:
Government of Malaysia and UNDP Malaysia
Quotations permitted with source credit
National Corporate GHG Reporting Programme for

Malaysia
MYCarbon GHG Reporting Guidelines
Version 1.5
Revision History of This Document

Version
Date
Description
1.5
18.04.2014
Included the grid emissions factors for year 2012 (page C7, Annex C).
1.4
25.03.2014
Revised Figure 4, page 8.

Revised typo in Annex C: Global Warming Potential (GWPs), Default
Values and Emissions Factors
Revised Annex E: Example Reporting Template Ver. 1.2.
1.3
10.03.2014
Revised Step 3 information to include GWPs, list of default values and

emissions factors (Annex 3 - Global Warming Potential (GWPs), Default
Values & Emissions Factors) (page 24, Chapter 4).
Included the reporting tips for unit check (page 24, Chapter 4).
Included a note on the exclusion of CH4 and N2O gases produced from
fuel combustion for simplification in Table 5 (page 36, Chapter 4).
Changing sequences of annexes from Annex C and onwards.
1.2
17.01.2014
Included the reference of the usage of grid emission factor, Tool to

calculate the emission factor for an electricity system in the reporting
tips (page 24, Chapter 4).
1.1
31.12.2013
Included the reporting tips for reporting and base year (page 24, Chapter
4).
Revised Annex C (List of Emission and Conversion Factors) and Annex D
(Example Report Template)
Foreword
MYCarbon is the National Corporate Greenhouse Gas (GHG) Reporting
Programme for Malaysia which is the first of its-kind in this country. MYCarbon
will be implemented by the Ministry of Natural Resources and Environment
(NRE) Malaysia and supported by the United Nations Development Programme
(UNDP) Malaysia. It recognises the important roles and supports from the
private sectors in moving Malaysia towards a low-carbon economy. MYCarbon
will serve as a programme to measure the countrys progress in achieving the
national emissions reduction target.
One of the MYCarbon development aims is to establish supporting
instruments for the reporting programme and this can be achieved through
the formulation and application of standards and guidance. Accordingly,
MYCarbon GHG Reporting Guidelines is developed and consists of an overall guidance for corporate
accounting and reporting. These guidelines are applicable to all organisations of all sizes and shall be used
by the organisations in their GHG reporting to ensure consistency and comparability of data.
These guidelines are prepared with the help of many individuals, businesses and organisations from
institutions in Malaysia through extensive stakeholders consultation in making it as practical as possible. I
gratefully acknowledge the work and expertise provided by all who have kindly reviewed and successfully
prepared these guidelines.
These guidelines will be periodically updated and improved based on the feedback and experiences
gained along the way. Revisions to this document and supporting documents will be included to improve
the Malaysia Governments overall ability to accurately account for and report GHG emissions over time.
Comments and suggestions towards future improvement of these guidelines are most welcomed and can
be sent to mycarbon@nre.gov.my.
YB Datuk Seri G. Palanivel

Minister
Ministry of Natural Resources and Environment (NRE)
Malaysia
Table of Contents
Foreword
List of Figures
List of Tables
List of Acronyms
CHAPTER 1 Introduction
1.1
Climate Change and its Economic Impacts 1
1.2
Overview of the MYCarbon Programme 2
1.2.1
Reporting Entity 3
1.3
Benefits of Corporate GHG Reporting 4
1.4
Guidelines 4
1.4.1
Information Sources and References 4
1.4.2
Objectives 6
1.5
Overview of Process 6
CHAPTER 2 Setting the Accounting and Reporting Boundaries
2.1
Geographical Boundaries 10
2.2
Organisational Boundaries 10
2.3
Operational Boundaries: Identify the GHG Emissions Sources
12
2.3.1
Scope 1 (All Direct Emissions) 12
2.3.2
Scope 2 (Indirect Emissions) 12
2.3.3
Scope 3 (Other Indirect Emissions) 12

2.3.4 CO2 Emissions from Biogenic Combustion 13
CHAPTER 3 Tracking Emissions over Time (Base Year)
3.1
Choosing a Base Year 17
3.2
Recalculating Base Year Emissions 18
3.2.1
Develop a Base Year Recalculation Policy 18

3.2.2 Determine whether the Base Year needs to be Recalculated
18
CHAPTER 4 Identifying and Calculating GHG Emissions

4.1
Calculation and Emissions Factor 22
4.2
Common Emissions Sources and Activity Data 26
4.3
Applying Calculation Tools 32
CHAPTER 5 Reporting GHG Emissions
5.1
Key Principles of Accounting and Reporting 40
5.2
Managing Reporting Quality 41
5.3
Accounting for GHG Reductions 41
5.4
Data Confidentiality 42
5.5
Timing of Annual Reporting 43
5.6
Required Information of Reporting 43
CHAPTER 6 Auditing and Verification
6.1
Objectives 44
CHAPTER 7 Setting GHG Targets
7.1
Steps in Setting a Target 46
Annex A Steps to Determine Organisational Boundaries
Annex B Steps to Determine Operational Boundaries
Annex C Global Warming Potentials (GWPs), Default Values AND Emissions Factors
Annex D
List of EmissionS and Conversion Factors
Annex E
Example Report Template
ANNEX F Comparing Absolute and Intensity Targets

Glossary and Key Terms

List of Figures
Figure 1: MYCarbon objectives 2
Figure 2: Illustration of MYCarbon framework 3
Figure 3: Benefits of corporate GHG reporting
Figure 4: Overview of process
Figure 5: Overview of accounting and reporting boundaries
4
7-8
9
Figure 6: Overview of organisation boundary 10

Figure 7: How to determine organisational boundaries
11
Figure 8: Illustration of scopes and emissions across a value chain
12
Figure 9: Example of emission sources 13

Figure 10: Steps in identifying and calculating an organisations emissions
22
List of Tables
Table 1: Basic rules for base year emissions recalculations
18
Table 2: Four (4) main emissions source categories
23
Table 3: Malaysian grid emission factor 24

Table 4: List of emissions sources information 26
Table 5: Various industry sectors GHG sources and activities
34
Table 6: Classification of reporting organisations 41

Table 7: Steps in setting and tracking performance
46
List of Acronyms
ACI
AF
CaCO3
CaO
CCAR
CCX
CDM
CEET
CEM
CEO
CESCL
CF4
CFC
CH4
CHCl3
CHP
CSI
CSR
CO2
DECC
Defra
EE
ESI
EPA
EU ETS
FAQ
FY
GDP
GHG
GWP
HCFC
HF
HFC
HHVs
IAI
ICF
ICFPA
IEA
Airports Council International

Alternative fuels
Calcium carbonate
Calcium oxide
California Climate Action Registry
Chicago Climate Exchange
Clean Development Mechanism
Carbon Emissions Estimation Tool
Continuous emissions monitoring
Chief Executive Officer
IFC Climate Change Unit
Tetrafluoromethane
Chlorofluorocarbon
Methane
Chloroform
Combined Heat and Power
Cement Sustainability Initiative
Corporate Social Responsibility
Carbon dioxide
Department of Energy and Climate Change (United Kingdom)
Department for Environment, Food and Rural Affairs (United Kingdom)
Energy Efficiency
Electricity Supply Industry
Environmental Protection Agency (United States)
European Union Emission Trading Scheme
Frequently Asked Question
Fiscal Year
Gross Domestic Product
Greenhouse Gas
Global Warming Potential
Hydrochlorofluorocarbon
Hydrogen fluoride
Hydrofluorocarbon
Higher heating values
International Aluminium Institute
International Compensation Fund
International Council for Forest and Paper Associations
International Energy Agency
IFC
IPCC
IPIECA
ISO
IT
LPG
LFGTE
LKD
MADA
MgO
MGTC
MSIC
Na2CO3
N2O
NCASI
NF3
NGO
NH3
NOx
NRE
NSCR
P2
PCC
PFC
RE
ROC
SbCl5
SF6
T&D
TNB
TOC
UNDP
UNFCCC
US
WBCSD
WRI
WTE
International Finance Corporation

Intergovernmental Panel on Climate Change
International Petroleum Industry Environmental Conservation Association
International Organization for Standardization
Information Technology
Liquefied Petroleum Gases
Landfill-gas-to-energy
Lime Kiln Dust
Muda Agricultural Development Authority (Malaysia)
Magnesium oxide
Malaysian Green Technology Corporation
Malaysia Standard Industrial Classification
Sodium carbonate
Nitrous oxide
National Council for Air and Stream Improvement
Nitrogen triflouride
Non-governmental organisation
Ammonia
Nitrogen oxide
Ministry of Natural Resources and Environment (Malaysia)
Non-Selective Catalytic Reduction
Pollution Prevention
Precipitated calcium carbonate
Perfluorocarbon
Renewable Energy
Registration of Company
Antimony pentachloride
Sulphur hexafluoride
Transmission and distribution
Tenaga Nasional Berhad (Malaysia)
Total organic carbon
United Nations Development Programme
United Nations Framework Convention on Climate Change
United States
World Business Council for Sustainable Development
World Resources Institute
Waste-to-energy
Introduction
provides a brief introduction

to climate change and its economic impact,gives an overview of the
MYCarbon programme and what are the benefits that lie behind
the corporate GHG reporting. Besides that, it also introduces the key
aspects of MYCarbon Reporting Guidelines and its process overview to
enable the readers to have a better understanding of the guidelines.
1.1 Climate Change and its Economic Impacts

Climate change is real and at our footstep. The impact is being felt in Malaysia, e.g.
floods and droughts which cause revenue and productivity losses and have put peoples
health at risk. Generally, climate change is due to the increase in GHG emissions, especially
the GHGs covered by the United Nations Framework Convention on Climate Change (UNFCCC)/
Kyoto Protocol currently the GHGs are carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O),
hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF6) and nitrogen triflouride
(NF3) which cause changes in ambient temperature, extreme weather events, rise in sea water level and
rapid long-term changes in weather patterns which are induced by human activities.
Climate-related natural disasters can be costly and a study from 2011 Economics of Climate Change for
Malaysia project stated that:
Flood
Several major floods in Johor 2006/ 2007 - RM
1.5 billion losses.
Kedah flood 2010 - RM 500 million losses.
Kedah waterlogging as a result of too much
rain - RM 65 million to take care of 8,000 ha of
paddy fields.
Allocation for floods have risen from RM 56
million (3rd Malaysia Plan) to RM 1 billion (10th
Malaysia Plan) - an indication of how serious
the floods have become in terms of national
planning.
Drought
Agricultural Development Authority (MADA)
paddy planting in 1978 which costed RM
350 million - due to 360,000 tons of paddy
destroyed.
2004 major water shortages in Klang Valley
for several weeks - over RM 100 million losses.
Flood @ Kampung Haji

Baki, Sarawak
Drought season in
Sabah @ Teluk Likas,
Kota Kinabalu by Mohd
Azrone Sarabatine.
Berita Harian, 2010
1.2 Overview of the MYCarbon Programme

Malaysia has announced the intention to work towards up to 40% reduction in emissions intensity of Gross
Domestic Product (GDP) by year 2020 based on the year 2005 level provided that technology transfer and
financial support are provided from the developed countries.
In managing climate change, Malaysia has initiated a programme called MYCarbon National Corporate
GHG Reporting Programme for Malaysia in August 2013. MYCarbon aimed for an advanced GHG reporting
and management by organisations in Malaysia, particularly those in the private sectors.
Specific objectives of the programme are to:
Figure 1: MYCarbon objectives
The MYCarbon framework is developed by taking into consideration

suggestions and comments from the participants who have attended
the two stakeholders consultation workshops held in year 2012.
Stakeholder consultation
workshops
An illustration of the framework developed in October 2012 is as shown below:
Supports Measures
n
rbo
MYC
a
e.g. fiscal incentives, awards,

training etc.
National Corporate GHG

Reporting Programme for
Malaysia
National
Reporting
Standard & Guidance
National
Committee/
Council
Focal Point
On-going programmes
nationally and
internationally
National Registry
(Web-based Report)
Carbon Management
Audit Provider
(if needed)
Organisation A
Company A
Organisation B
Industry A
Company B
Carbon Management
Services Provider
(if needed)
Industry B
Corporate/ Entity Level Accounting and Reporting

Figure 2: Illustration of MYCarbon framework
This framework is designed to guide and assess the development of a true and fair account of organisations
emissions report. The focal point serves as an organisation structure which manages and coordinates
MYCarbon as a whole. This is then supported by the development of national reporting standard and
guidance and the support measures such as fiscal incentives, awards, etc. From time to time, the framework
will be revised to be consistent with the national committee/council and in line with on-going programmes
both nationally and internationally. A web-based submission of report will be applied and the data will be
kept under a national registry. It is expected to receive a corporate/entity level of accounting and reporting.
If needed by the reporting entity, carbon management services provider and carbon management audit
provider are essential in assisting them in the reporting.
For more information, please visit: www.mycarbon.gov.my.
1.2.1 Reporting Entity

MYCarbon defines the reporting entity the type of organisations required to report its GHG emissions
to the programme at the corporate level. Under corporate-level reporting, an organisation reports
emissions from all of its facilities, subsidiaries and other organisations as determined by its organisational
boundaries.
Defining the reporting entity at the corporate level is consistent with the definitions and rules of financial
accounting which are based on either ownership or control approach.
1.3 Benefits of Corporate GHG Reporting

There are direct benefits to organisations in the accounting and reporting of GHG emissions, including:
Government
&
Researcher
Business
Sector
Civil
Society
Facilitate climate change reporting

Provide detailed GHG data source
Power development of future policies and measures
Create synergies between renewable energy (RE)/
energy efficiency (EE) sector and waste sector
Deliver corporate sustainability and accountability
Carbon reductions identification will lead to
enhanced efficiency and competitiveness
Recognition of a level of environmental integrity
Enhance awareness
Considered as best business practices
Figure 3: Benefits of corporate GHG reporting
1.4 Guidelines
This MYCarbon Reporting Guidelines (hereafter referred to as Guidelines ) has been prepared to meet
the demand in accordance with the programmes targeted outcome and to help the organisations to take
action themselves to manage and reduce GHG emissions. The organisations are required to use these
Guidelines when reporting their GHG emissions.
These Guidelines is neither designed for quantifying the reductions from individual GHG mitigation
projects nor does it include strategies for reducing GHG emissions. Each organisation is expected to take
into account its own circumstances in utilising these Guidelines.
1.4.1 Information Sources and References

The principal source of information used in developing these
guidelines is:
A Corporate Accounting and Reporting Standard
The
Greenhouse Gas
Protocol: A Corporate Accounting
and Reporting Standard (revised edition) is
developed by the World Resources Institute (WRI) and World
Business Council for Sustainable Development (WBCSD) in year 2004.
More information is available at this weblink:
http://www.ghgprotocol.org
4
These Guidelines has also made reference to the following internationally relevant existing GHG accounting
and reporting programmes and standards:
The Greenhouse Gas Protocol: Corporate Value Chain (Scope 3) Accounting and Reporting
Standard (October 2011)
The Greenhouse Gas Protocol: Measuring to Manage: A Guide to Designing GHG Accounting and
Reporting Programs (December 2007)
International Organization for Standardization (ISO) 14064-1: Specification with Guidance at the
Organization Level for Quantification and Reporting of Greenhouse Gas Emissions and Removals
Department for Environment, Food and Rural Affairs (Defra), United Kingdom: Guidance on How
to Measure and Report your Greenhouse Gas Emissions (September 2009)
The Climate Registry: General Reporting Protocol 2.0
Australian Government: National Greenhouse and Energy Reporting System Measurement (July
2013)
Environment Canada, Facility Greenhouse Gas Emissions Reporting Program: Technical Guidance
on Reporting Greenhouse Gas Emissions (April 2013)
fltigt
Verviel
nis der
mit Erlaub
tional
ISO Interna
zation
Organi
durch
L
ATIONA
INTERN RD
STANDA
n, erteilt
rdizatio
for Standa
ng e.V.,
t fr Normu
hes Institu
DIN Deutsc
in das interne
rk der
Netzwe
nd Group
TV Rheinla
eichert.
eingesp
n
First editio 1
2006-03-0
ISO
1
14064-
au
au nive
suppress
serre
trices,
s et des
effet de
lignes direc des mission
on
tions et
Spcifica
la dclarati
tion et
Partie 1:
quantifica serre
pour la
de
effet
des gaz
Gaz
ses
ouse ga
Greenh
at the and
n
idance
Part 1: ation with gu quantificatio ions
Specific tion level for use gas emiss
organiza of greenho
ing
report ovals
and rem
nismes,
des orga
ion
ISO 2006
number
Reference 006(E)
4-1:2
ISO 1406
1.4.2 Objectives
The main purpose of these Guidelines is to provide information to facilitate reporting by organisations
using the above standard, i.e. A Corporate Accounting and Reporting Standard (Corporate Standard) on a
voluntary basis for their operations in Malaysia. It is for the organisations to understand the emissions that
they are responsible for, know how much they are emitting and which activities are causing the highest
emissions.
Standardised approaches in these Guidelines will increase the consistency and transparency in GHG
accounting and reporting among the organisations. At the same time, it will also help to simplify and
reduce the costs of preparation and compilation.
1.5 Overview of Process

These Guidelines provide a comprehensive facilitation on the core issues of GHG accounting and reporting
at an organisation level. Organisations might find it helpful to start by looking at Figure 4.
Below is a list of frequently asked questions (FAQs) with directions to the relevant chapters.
How should the reporting entity be defined?
CHAPTER 1
How should I define my geographic boundary?
CHAPTER 2
How do I deal with complex company structures and shared ownership?
CHAPTER 2
What is the difference between direct and indirect emissions and what is their relevance?
CHAPTER 2
Which indirect emissions should I report?
CHAPTER 2
What is a base year and why do I need one?
CHAPTER 3
My emissions change with acquisitions and divestitures. How do I account for these?
CHAPTER 3
How do I identify my organisations emission sources?
CHAPTER 4
What kinds of tools are there to help me calculate emissions?
CHAPTER 4
What data collection activities and data management issues does my organisation have
to deal with?
CHAPTER 4
What determines the quality and credibility of my emissions information?
CHAPTER 5
How should I account for and report GHG offsets that I sell or purchase?
CHAPTER 5
What information should be included in a GHG public emissions report?
CHAPTER 5
Should I get my emissions data verified?
CHAPTER 6
What is involved in setting an emissions target and how do I report performance in

relation to my target?
CHAPTER 7
Reporting period (Chapter 5.5)

Organisation information
Organisation boundary (Chapter 2.2)
OPTION
1
Equity share
(list and %)
OPTION
2
Financial Control
(list and Yes/No)
OPTION
3
Operational Control
(list and Yes/No)
Does your parent company/ organisation report GHG emission?
YES
NO
Insert diagram to show the relationship of the reporting
subsidiary as well as other subsidiaries (Chapter 2.2)
Insert diagram to depict your operational boundaries

(Chapter 2.3)
Has any Scope 1 & 2 emissions been excluded from this report? (Chapter 2.3)
YES
NO
Specify and justify their exclusion
Are Scope 3 emissions included in this report? (Chapter 2.3)

YES
NO
Explain for exclusion
Information on emissions (Chapter 2.3 & 4)

Scope 1, 2, 3 &
total in mtCO2e
All UNFCCC/ Kyoto

Protocol GHGs in mt
Each scope disaggregated

by source types in mtCO2e
Biogenic combustion
in mtCO2e
Base year (Chapter 3)

Recalculations
policy
Year chosen
All UNFCCC / Kyoto

Protocol GHGs in mt
Context trigger
recalculations
Each scope disaggregated

by source types in mtCO2e
Scope 1, 2, 3 &
total in mtCO2e
Biogenic combustion
in mtCO2e
Methodologies and emission factors (Chapter 4)

Has this report been prepared by an external consultant?
YES
NO
Fill in consultants contact information
Verification / Assurance (Chapter 6)

Self-assurance or
self-verification
Verified by a third party

registered with NRE
Reduction strategies and targets (Chapter 7)

Overall reduction
goal
Reduction initiatives
compared to BAU
scenario
Active emissions
reduction target
Future emissions
reduction target
Emissions over
time trend graph
Optional information
Information on emissions
and performance
Information on carbon
offsetting (Chapter 5.3)
Information on worldwide
operations emissions
Declaration
Figure 4: Overview of process
An organisation needs to clearly identify its boundaries to

develop a consistent GHG accounting and reporting. Chapter 2
Setting the Accounting and

Reporting Boundaries
sets out
the approach to determine an organisations accounting and reporting
boundaries. The key questions to be answered in this chapter are:
How should I define my geographical boundary?

How do I deal with complex company structures and shared
ownership?
What is thedifferencebetweendirectandindirectemissionsandwhataretheirrelevance?
Which indirect emissions should I report?
Geographical boundaries determine within which organisations physical location will be
included in a GHG accounting and reporting.
Organisational boundaries determine which organisations will be included in a GHG
accounting and reporting based on the organisations ownership or control over those
organisations.
Company
A
Ship fleet
Leasing building
Company
B
Power
Owned/
generation controlled
unit
building
Company
C
Car fleet
Company
D
Leased
factory
Owned/
controlled
building
OPERATIONAL
BOUNDARIES
Parent company
ORGANISATION
BOUNDARIES
Operational boundaries determine which GHG emissions will be included in the GHG
accounting and reporting based on the organisations ownership or control over emission
sources at each of those organisations.
Direct and indirect emissions

Source: Adopted from GHG Protocol Corporate Standard Accounting and Reporting Standard
Figure 5: Overview of accounting and reporting boundaries

9
2.1 Geographical Boundaries

For the geographical boundaries, it requires only the operations in Malaysia to be accounted for and have
its emission sources reported.
If an organisation wishes to report its worldwide emissions, separation of the emissions report and
verification statement will be required, i.e. one for Malaysia-only and one for worldwide emissions. The
organisation must also use appropriate methodologies and default values based on the location where
the emissions occur.
2.2 Organisational Boundaries

One of the first steps in developing a GHG emissions accounting and reporting is for the organisations
to decide and stipulate what their organisational boundary is. An organisation selects an approach for
consolidating GHG emissions and then consistently applies the selected approach to define the operations
and processes that constitute the organisations.
The three established approaches (equity share, financial control and operational control approaches) that
can be used to consolidate GHG emissions are:
Organisation boundary
Equity share approach
Control approach
An organisation account
for GHG emissions from
operations according to its
share of equity in the
operation
(typically
aligned with ownership
percentage).
An organisation account for 100% of the GHG emissions from

operations over which it has control over. It does not account for
GHG emissions from operations in which it owns an interest but
has no control. There is a potential for double-counting if more
than two (2) organisations hold mutual interests but use
different approaches. The control approach can be defined in
either financial or operational terms.
Financial control approach
Operational control approach
An organisation has financial

control over the operations if
it can direct the financial and
operating policies with a
view of gaining economic
benefits from its activities.
An
organisation
has
operational control over an
operation if the organisations
or one of its subsidiaries have
full authority to introduce
and implement its operating
policies regarding the specific
operations.
Figure 6: Overview of organisation boundary

10
Reporting Tips
Level of Control
Apply the chosen organisational boundaries

approach consistently.
The operational control approach will be the
main option and equity share approach will
serve as an alternative option followed by the
financial control approach. The operational
control approach is recommended because the
potential of controlling and reducing GHG can
be more realistic through activity control.
The diagram in Figure 6 depicts a clearer
view on how an organisation can determine
its organisational boundaries. For example,
a parent company (reporting entity) which
% GHG Emissions
to Report
Wholly-owned
100%
Partially-owned with financial

and operational control
100%
Partially-owned with financial

control; no operational control
0%
Partially-owned with operational

control; no financial control
100%
Not owned but have a capital or

financial lease
100%
Not owned but have an

operating lease
100%
Parent company
Control condition?
Approach to emission
reporting
Financial control
Report on 100% of
emissions
Case Study:
Operational control
Report on 100% of
emissions from
operations it controls
Equity share X%
Report on X% of
emissions
Figure 7: How to determine organisational boundaries
chooses to report its emissions based on financial control

should consider reporting on 100% of its emissions.
Company Theta Reporting on the
If it chooses to report based on operational control
basis of operational control
then it should report on 100% of emissions from
operations it controls where as if it chooses
In the oil and gas industry, ownership and
to report based on equity share X%, then it
control structures are often complex. A group
should report on X% of its emissions.
may own less than 50% of a ventures equity capital
but have operational control over the venture. On
the other hand, in some situations, a group may hold
Reporting Tips
a majority interest in a venture without being able to
Measure or calculate an organisations
exert operational control, for example, when a minority
emissions based on Malaysian operations
partner has a veto vote at the board level. Because
only.
of these complex ownership and control structures,
Theta, a global group of energy and petrochemical
It may be challenging to collect data from
companies has chosen to report its GHG emissions on
the organisations operations. However,
the basis of operational control. By reporting 100% of
organisations should make best endeavours
GHG emissions from all ventures under its operational
to collect data from their Malaysian
control,irrespective of its share in the ventures equity
operations to give a complete picture of their
capital, Theta can ensure that the GHG emissions
operations. Emissions outside of Malaysia
reporting is in line with its operational policy including
geographical boundary should report
its Health, Safety and Environmental Performance
separately.
Monitoring and Reporting Guidelines. Using the
operational control approach, the group generates
Additional tips for determining boundary
data that is consistent, reliable and meets its
lines can be referred to Annex A - Steps to
quality standards.
Determine Organisational Boundaries.
2.3 Operational Boundaries: Identify the GHG Emissions Sources

After an organisation has determined its organisational boundaries in terms of its own control, it can then set
its operational boundaries where an organisation need to identify which activities in their organisation/
organisations are responsible for GHG emissions being released into the atmosphere. This involves
identifying emissions associated with its operations, categorising them as direct or indirect emissions and
choosing the scope
NF
of accounting and
3
SF6
CH4
CO2
N 2O
HFCs
PFCs
reporting.
SCOPE 2
SCOPE 1
DIRECT
INDIRECT
SCOPE 3
INDIRECT
business travel
production of
purchased materials
purchased electricity
for own use
fuel combustion
company
owned
vehicles
waste
disposal
product
contractor owned
use
vehicles
outsourced activities
Corporate Standard
c a te g o r i s e s
emissions
sources
into Scope 1, Scope
2 and Scope 3
activities. A summary
of the different types
of emission sources
is illustrated and
described in Figure 8.
Figure 8: Illustration of scopes and emissions across a value chain
2.3.1 Scope 1 (All Direct Emissions)

Direct emissions occur from sources that are owned or controlled by the organisations, for example,
emissions from combustion in owned or controlled boilers, furnaces or vehicles and emissions from
chemical production in owned or controlled process equipment. Direct CO2 emissions from the combustion
of biomass shall not be included in Scope 1 but reported separately (see Chapter 9 of the Corporate
Standard).
GHG emissions not covered by the UNFCCC/Kyoto Protocol, e.g. chlorofluorocarbons (CFCs), nitrogen
oxide (NOx), etc. shall not be included in Scope 1 but maybe reported separately (see Chapter 9 of the
Corporate Standard).
2.3.2 Scope 2 (Indirect Emissions)

Indirect emissions are GHG emissions which are being released into the atmosphere and are associated
with the generation of purchased electricity consumed in its owned or controlled equipment or operations
in the organisations. The emissions are a consequence of the organisations activities but which occur at
sources which the reporting organisation does not own or control. Transmission and distribution (T&D)
losses are considered emissions of the company or organisation that controls the T&D operations.
2.3.3 Scope 3 (Other Indirect Emissions)

Scope 3 is a consequence of the activities of the organisations but occurs from sources not owned or
controlled by them. Some examples of Scope 3 activities are extraction and production of purchased
materials, transportation of purchased fuels and the use of sold products and services. Leased assets,
outsourcing and franchises may be accounted in Scope 3.
12
The programme proposed that reporting for Scope 3 emissions to be voluntary at the start of the
programme. Nonetheless, it shall be encouraged. Sectors with particularly high Scope 3 emissions shall
be prioritised.
2.3.4 CO2 Emissions from Biogenic Combustion

CO2 produced from the combustion of biomass or biofuels, i.e. combustion of biomass for electricity
and/or heat generation should be reported separately to emissions in Scopes 1, 2 and 3; reported for
informational purposes, but not included in organisations totals. This is because the CO2 would have been
emitted anyway when the plants from which the biomass are derived, decay naturally at the end of their
life.
However, two other GHGs, N2O and CH4 are commonly emitted when biomass is combusted. These would
not be emitted during natural decay and any N2O or CH4 emissions from biomass or biofuel consumption
should therefore, be included in the organisations GHG emissions under the three scopes.
CO2 produced from biomass or biofuels not as a result of the combustion of biomass or biofuels, i.e.
industrial fermentation should also be reported within the scopes.
Scope 1:
Direct
Mandatory
Fuels Combustion
(e.g. boilers, gensets
or turbines)
Scope 2:
Indirect
Owned Vehicle (e.g.

trucks, trains, ships,
airplanes and cars)
Process Emissions (e.g.
cement, aluminium
and waste processing)
Mandatory
Scope 3:
Optional
Other
indirect Purchased materials
and fuels (e.g.
extraction, processing
and production)
Consumption of
purchased electricity,
heat, steam and
cooling for own use
Transport-related
activities, from / to
point of ownership
transfer (e.g.
commuting, business
travel, distribution)
Waste disposal (e.g.
waste and recycling)
Fugitive Emissions
(e.g. air-conditioning
and refrigeration leaks
and methane leaks
from pipelines)
Leased assets,
franchising and
outsourcing
Note:
Some examples of Scope 3 activities. There are a total of 15 activities which fall under Scope 3.
Sold goods and

services (e.g. use of
goods and services)
Figure 9: Example of emissions sources
Reporting Tips
Mandatory: Organisations must determine and measure/ calculate emissions that fall
under their Scopes 1 and 2.
It is recommended to draw a diagram
depicting the boundary for the reporting
organisation.
Optional: Organisations to include Scope
3 emissions and how many levels up the
supply chain they want to investigate.
The Corporate Standard states that Scope 3
13
emissions should be reported if they are:

(a) Significant in the context of the whole GHG
accounting and reporting
(b) Material to stakeholders
(c) Easy to reduce
Additional tips to decide which Scope 3 emissions
to measure or calculate can be referred to Annex B Steps to Determine Operational Boundaries.
Case Study:
How does a large retail trade organisation, company Alphai identifies which of its activities release GHG
emissions into the atmosphere?
The Company Alpha diagram below shows which activities were included and excluded in its GHG
emissions reporting.
Store and office
construction and
demolition
International
freight
Production of
goods, and
provision of
services
Supplier
transport
Alpha owned and leased

offices and buildings
Refrigerant
emissions
Business travel
Alpha distribution
centres
Primary
distribution
(UK only)
Trunking
Alpha owned
and leased
stores
Secondary
distribution
Waste recycling
and disposal
Alpha home
delivery
Consumption
and disposal
of goods
Customer
transport
Employee
commuting
The dotted line represents the boundary line. Every source of emissions located within the dotted line is
included in Company Alphas GHG emissions reporting while the ones located out of the dotted line are
not included.
Company Alphas approach:
Scope 1 These are the direct GHG emissions that originate from assets that Company Alpha owns or
controls. For example, these include emissions from gas and other fuel consumption in their stores,
distribution centres and offices. Company Alpha also includes emissions from fuel consumption in
their owned vehicles transporting the products that they sell. As well as energy, Company Alpha also
includes emissions from refrigerant gas leakage from systems in their stores or their vehicles.
Scope 2 This includes the indirect GHG emissions from the generation of electricity and district
heating which Company Alpha uses.
Scope 3 This includes other indirect GHG emissions generated along Company Alphas value chain.
Under Scope 3 emissions, Company Alpha reports business travel and emissions from distribution
arranged by them but provided by third parties. Business travel includes travel by air, rail, company
car, taxi and short-term hire car.
Company Alpha follows the operational control approach to help them determine when to include
emissions within their GHG emissions. Company Alphas operational boundary (shown in the diagram)
includes operations where they have full authority to introduce and implement operating policies. In
the case of emissions from distribution, Company Alpha also includes journeys which are provided
by third parties but have been arranged by them. These are included in their Scope 3 emissions.
The main direct emissions-generating activities of Company Alpha are the operation of stores and
distribution centres (property), the transport of goods (distribution) and employee business
travel.
14
Other activities are excluded for two main reasons: a lack of data (e.g. emissions from waste) or
because they fall outside of Company Alphas direct control (e.g. use phase of goods). It is possible
that any of the activities currently excluded be included as better information becomes available in
the future or as Company Alpha is able to influence those activities more directly. It is also important
to note that Company Alpha is taking steps to reduce emissions in some areas even though full
data is not yet reported, e.g. through products GHG emissions report and diverting 100% of waste
from the landfill.
In line with their operational control approach, emissions from the following businesses and sources
are not included in the reporting:
Company Alphas mobile services these are delivered using Company Betas mobile network
infrastructure and these emissions are reported within Company Betas GHG emissions.
Company Gamma Company Alpha owns a part stake in this business and do not have full
operational control.
Company Alphas direct home delivery these are carried out by separate companies where
Company Alpha does not have control over the delivery operations.

Independent external assurance of Company Alphas GHG emissions reporting
has been provided by sustainability consultancy Company Delta.
Case
Study:
Company Lambda Accounting

for out sourced transportation services
Company Lambda serves large loads and special transport needs as well as
worldwide express package and document deliveries and offers courier, express, parcel,
systemised and speciality business services. The company found that 98% of its emissions originate
from the transport of goods via out sourced partner transportation firms. Each partner is required, as an
element of the subcontract payment scheme, to enter data on vehicles
used, distance travelled, fuel efficiency and background data. This data
Scope
Emissions (tCO2)
is used to calculate total emissions via a tailored calculation tool for
Scope 1
6,500
out sourced transportation which gives a detailed picture of its Scope
3 emissions. Linking data to specific carriers allows the company to
Scope 2
52
screen individual carriers for environmental performance and affect
Scope 3
327,642
decisions based on each carriers emissions performance which is
seen through Scope 3 as Lambdas own performance. By including
TOTAL
334,194
Scope 3 and promoting GHG reductions throughout the value chain,
Lambda increased the relevance of its emissions accounting and
reporting, expanded opportunities for reducing its impacts
and improved its ability to recognise cost-saving
opportunities. Without Scope 3, Lambda would
have lacked much of the information needed to
be able to understand and effectively manage
its emissions.
Image courtesy of
Castillo Dominici / FreeDigitalPhotos.net
15
FAQ
1.
Am I required to report emissions from the combustion of biomass?

Yes, it is necessary for reporters to calculate and report the quantity of CH4 and N2O emissions from
the combustion of biomass materials. This does not include emissions resulting from land clearing.
The CO2 emissions from biomass combustion must be calculated and reported separately in the
report.
These CO2 emissions should not be included as part of the total emissions. However, the CH4 and N2O
emissions are to be included in each of the GHG type emissions totals. Materials to be considered
as biomass materials are:
Plants or plant materials, animal waste or any product made of either of these
Wood and wood products, charcoal and agricultural residues and wastes (including organic
matter such as trees, crops, grasses, tree litter or roots)
Biologically-derived organic matter portion in municipal and industrial wastes; inclusive of
wastewater treatment sludge from pulp and paper plants. It is important to note that only
the biomass portion of industrial or municipal waste should be included in this category.
If the portion derived from fossil fuels is combusted, the emissions from this portion must
follow the rules for non-biomass based sources
Bio-alcohols
Black liquor
Gas from landfill
Gas from sludge
Animal- or plant-derived oils
2.
If most of the CO2 emissions from my organisation are from the burning/combustion of natural gas
in the boilers and furnaces, do they count as CO2 emissions from the combustion of biomass1 ?
No, because fossil fuel is a standard commercial natural gas and hence, does not fall into the
category of biomass fuels. All GHG emissions from the commercial natural gas combustion (e.g.
CO2, CH4 and N2O) must be reported and counted in emissions totals or when the organisation is
assessing reporting threshold.
Only specialised, biomass-derived gas
(e.g. CH4 produced from a digester
or landfill and usually used on
site) would be considered as a
biomass fuel.
Image courtesy of renjith krishnan / FreeDigitalPhotos.net
1 CO2 emissions from the combustion of biomass materials are not included in the total for stationary fuel combustion
as it is assumed that the biomass is produced in a sustainable manner.
16
Tracking Emissions
Time (Base Year)
over
describes the major

steps for establishing a base year. The key questions to be answered in
this chapter are:
What is a base year and why do I need one?
My emissions change with acquisitions and divestitures. How do I
account for these?
Establishing a base year is important for organisations in order to track

its emissions over time. The reasons that lie behind this are because
of the organisations may be restructured over time such as acquisitions, divestments and
mergers and they may also need to track emissions over time in response to a variety of
business goals, including:

A multi-year average may help smooth

out unusual fluctuations in GHG emissions
that would make a single years data
unrepresentative of the organisations
typical emissions profile.
A meaningful and consistent comparison over this

time requires a recalculation of historic emissions
data. Accordingly, organisations need to choose
and report on a base year.
Organisation which chooses to have its

base year data similar with its emissions
year data should not need to report its
base year data provided that it is clearly
mentioned in the report.
3.1 Choosing a Base Year
For new reporting organisation, the base

year can be the same as the reporting
year.
Base year should be the earliest year that verifiable

emissions data is available. It can be chosen either as
a single year or a multi-year average (e.g. 2006-2008).
Reasons for choosing that particular year need to be
specified.
The reporting base year can also be used as a basis for
GHG targets base year to set and track progress towards
a GHG target.
17
Reporting Tips
Public reporting
Established GHG targets
Managing risks and opportunities
Addressing the needs of investors and other
stakeholders
Reporting Tips
To allow meaningful comparisons,
organisation should use the same
method to calculate their emissions in
subsequent years as they do in their
base year. If organisation changes their
method of calculation, adjust the base
year calculations accordingly.
3.2 Recalculating Base Year Emissions

3.2.1 Develop a Base Year Recalculation Policy
A base year recalculation policy should be developed which clearly explains the basis and context for
any recalculations and should be applied in a consistent manner. If applicable, the policy shall state any
significance threshold applied for deciding on historic emissions recalculation. Organisations need to
determine the significance threshold that triggers base year emissions recalculation and to disclose it
whereas the verifier will confirm the organisations adherence to its threshold policy.
Reporting Tips
It is recommended that an organisation
only recalculate its base year if the
changes meet their significance threshold.
The assumptions used in making base
year emissions recalculations should be
included.
Significance threshold determination may want to take

into account the cumulative effect of different scenarios
to the organisations base year emissions. To recalculate an
organisations GHG emissions data, it can be done either
for all years between the base year and the reporting year
or just the previous year and the reporting year following
a base year recalculation. In some circumstances following
very large structural changes or mergers, it may be simpler
to roll an organisations base year forward to its current
reporting year.
3.2.2 Determine Whether the Base Year Needs to be Recalculated

The following process can be the key to determine whether an organisation needs to recalculate its base
year:
Identify any changes that have occurred to the organisation in the reporting period which may require
a base year recalculation
Apply the conditions in the table below to help to determine which changes may require a base year
recalculation
Table 1: Basic rules for base year emissions recalculations
Change Scenario
Base Year Recalculation
Mergers, Acquisitions and Divestitures

existed
in
1. Acquisition of (or in sourcing) a. Facility
organisations base year
facility
from
another
organisation
Recalculate organisations base year

to include the emissions from the
new facility (at the level the emissions
were in its base year).
In respect of in sourcing, recalculate
organisations base year if the acquired
emissions were not included in its
base year emissions total and will be
included in its current years total.
b. Facility that did not exist in

No base year recalculation is required.

18
Change Scenario
Base Year Recalculation
2. Disposal of (or outsourcing) a. This facility existed in

a facility to another company
Recalculate organisations base year

to subtract the emissions from the
disposed facility (at the level the
emissions were in its base year).
In respect of outsourcing, recalculate
organisation base year if the out
sourced emissions were included in
its base year emissions total and will
not be included in its current years
emissions total.
b. Facility that did not exist in

Mergers, Acquisitions and Divestitures

3. Transfer of ownership or control of emissions sources. This
includes changes in lease status
Increased ownership should be

treated in the same way as a new
acquisition (follow scenarios 1a and
1b conditions above).
Decreased ownership should be
treated in the same way as a disposal
(follow scenarios 2a and 2b conditions
above).
4. Organic growth:
Increase in production output

Change in product mix
Opening of new plants or operating units owned or
controlled by the company
5. Organic decline:
Decrease in production output

Changes in product mix
Closing of plants or operating units owned or controlled
by the company
Changes in Quantification Methodologies or Errors
6. Changes in emission factors or methodologies (e.g. change No base year recalculation is required.
in activity data) that reflect real changes in emissions (i.e.
changes in fuel type or technology)
7. Changes in measurement methodologies, improvements in Recalculate base year emissions to be
the accuracy of emission factors or activity data or discovery consistent with new approach or to
of previous errors or number of cumulative errors
correct errors.
Where there have been changes for which it is recommended to recalculate an organisations established
base year if these meet the significance threshold in the organisations base year recalculation policy.
19

Facility C
emissions
Case Study:
15
20
20
Company Iota Recalculation

of base year emissions because of
acquisition
IOTA EMISSIONS
Legend
60
Figure reported in
respective years
50
25
30
20
Facility C
Unit B
30
Unit A
Company Iota consists of two (2) business

25
units (A and B). In its base year (Year 1),
30
30
25
10
each business unit emits 25tCO2. In Year 2,
the company undergoes organic growth,
1 Base
2 Increase in
3 Iota
Year
Production
Acquires C
leading to an increase in emissions to
30tCO2 per business unit, i.e. 60tCO2 in total.
Recalculated figures
The base year emissions are not recalculated in this case. At
80
the beginning of Year 3, the company acquires production
20
20
facility C from another company. The annual emissions of
15
facility C in Year 1 were 15tCO2 and 20tCO2 in Year 2 and 3
50
30
30
respectively. The total emissions of Company Iota in Year
25
3, including facility C are therefore, 80tCO2. To maintain
25
consistency over time, the company recalculates its base year
30
30
25
emissions to take into account the acquisition of facility C.
The base year emissions increase by 15tCO2 the quantity
1
2
3
of emissions produced by facility C in Iotas base year. The
Source: Adopted from GHG Protocol Corporate Standard
Accounting and Reporting Standard
recalculated base year emissions are 65tCO2. Iota also (optionally)
reports 80tCO2 as the recalculated emissions for Year 2.
Legend
ETA EMISSIONS
Unit C
Unit B
Unit A
30
Figure reported in respective

years
30
30
60
25
50
30
30
25
30
30
1 Base
2 Increase in
25
25
10
Year
60
Production
25
25
25
1
Company Eta Recalculation of base year

emissions because of divestments
Company Eta consists of three (3) business units (A, B and
C). Each business unit emits 25tCO2 and the total emissions
for the company are 75tCO2 in the base year (Year 1). In
Year 2, the output of the company grows, leading to an
increase in emissions to 30tCO2/ business unit, i.e. 90tCO2
in total. At the beginning of Year 3, Eta divests business unit
C and its annual emissions are now 60tCO2, representing
an apparent reduction of 15tCO2 relative to the base year
emissions.
3 Eta
Divests C
50
Case Study:
30
30
30
30

However, to maintain consistency over time, the company

recalculates its base year emissions to take into account the
divestment of business unit C. The base year emissions are
lowered by 25tCO2 the quantity of emissions produced
by the business unit C in the base year. The recalculated
base year emissions are 50tCO2 and the emissions of
Eta are seen to have risen by 10tCO2 over the three (3)
years. Eta (optionally) reports 60tCO2 as the recalculated
emissions for Year 2.
20
Case Study:
Company Kappa Recalculation of base year emissions because of acquisition of a facility that came into
existence after the base year was set
Legend
Unit C
Unit B
Unit A
20
15
KAPPA EMISSIONS
Company Kappa consists of two (2) business units (A

and B). In its base year (Year 1), the company emits
50tCO2. In Year 2, the company undergoes organic
growth, leading to an increase in emissions to 30tCO2
per business unit, i.e. 60tCO2 in total. The base year
emissions are not recalculated in this case. At the
beginning of Year 3, Kappa acquires a production
facility C from another company. Facility C came
into existence in Year 2, its emissions being 15tCO2
in Year 2 and 20tCO2 in Year 3. The total emissions
of Company Kappa in Year 3, including facility C are
therefore, 80tCO2. In this acquisition case, the base
year emissions of company Kappa do not change
because the acquired facility C did not exist in Year
1 when the base year of Kappa was set. The base
year emissions of Kappa therefore, remain at 50tCO2.
Kappa (optionally) reports 75tCO2 as the recalculated
figure for Year 2 emissions.
Figure reported in respective

years
20
60
50
30
30
25
30
30
1 Base
2 Increase in
25
25
Year
Production
3 Kappa
Acquires C
15
20
30
30
25
30
30
60
50
25
25
Once the organisations boundaries have been

established and a base year is recognised,the
organisations are then able to calculate their GHG
emissions.
21

Identifyingand Calculating
GHG Emissions
explores the issues in
identifying and calculating GHG emissions in terms of its calculation
and emissions factors and applying calculation tools. The key questions
to be answered in this chapter are:
How do I identify my organisations emissions sources?
What kinds of tools are there to help me calculate emissions?
What data collection activities and data management issues does my organisation
have to deal with?
4.1 Calculation and Emissions Factor

To ensure accurate GHG accounting and reporting, the organisations must apply appropriate and consistent
calculation method and emissions factors. There are generally five (5) steps in identifying and calculating
an organisations emissions as shown in the figure below:
Identify sources
Select calculation approach
Collect data and choose emissions factors
Apply calculation tools
Roll-up data to corporate level
Figure 10: Steps in identifying and calculating an organisations emissions
22
Step 1: Identify Sources

First of all, an organisation should identify its direct and/or indirect emissions sources in each of its processes,
products or services. Typically, GHG emissions occur from the four (4) following source categories:
Table 2: Four (4) main emissions source categories
Stationary combustion
Combustion of fuels in stationary equipment

Examples: boilers, furnaces, burners, turbines, heaters, incinerators,
engines, flares, etc.
Mobile combustion
Combustion of fuels in transportation devices

Examples: automobiles, trucks, buses, trains, airplanes, boats, ships,
barges, vessels, etc.
Process emissions
Emissions from physical or chemical processes

Examples: CO2 from the calcination step in cement manufacturing,
CO2 from catalytic cracking in petrochemical processing, PFC
emissions from aluminium smelting, etc.
Fugitive emissions
Intentional and unintentional releases

Examples: equipment leaks from joints, seals, packing, gaskets,
fugitive emissions from coal piles, wastewater treatment, pits,
cooling towers, gas processing facilities, etc.
The identification of direct emissions is referred to as Scope 1 emissions, electricity indirect emissions are
Scope 2 emissions while other indirect emissions are categorised as Scope 3 emissions.
Step 2: Select Calculation Approach

The next step in calculating GHG emissions is to select the
calculation approach. There are several approaches which
could be taken such as the following:
Reporting Tips
Measure or calculate emissions from
the 7 GHGs covered by the UNFCCC/
Kyoto Protocol.
a) Direct measurement of GHG emissions by monitoring

b) Calculated based on mass balance or stoichiometric basis specific to a facility or process
c) Application of documented emissions factors
Direct monitoring may be expensive and difficult to be implemented. On the other hand, the most
common approach for calculating GHG emissions is to apply documented emissions factors to known
activity data from the organisations. Depending on each organisation, they should use the most accurate
calculation approach available which is appropriate for reporting. If it is not possible to calculate emissions
from known activity data, the organisation needs to estimate its emissions and extrapolate on the basis of
known activity data. All the methods used have to be justified and explained during reporting.
Step 3: Collect Data and Choose Emissions Factors

Generally, for most small to medium-sised companies and for many larger companies, Scope 1 emissions
are calculated based on the purchased quantities of commercial fuels using published emissions factors
while for Scope 2, emissions are primarily calculated from metered electricity consumption and supplierspecific, local grid or other published emissions factors. As for Scope 3, activity data such as fuel use or
passenger miles and published or third-party emissions factors will be used. In most cases, source- or
facility-specific emissions factors are preferable to more generic or general emissions factors if they are
available. Section 4.2 Common Emissions Sources and Activity Data provides detailed information on the
possible activity data for each of the scopes.
Local emissions factors will be applied for Scope 2 purchased electricity, i.e. the grid emissions factor
calculated in the Study on Grid Connected Electricity Baselines in Malaysia by Malaysian Green Technology
Corporation (MGTC).
23
Reporting Tips
The grid emissions factors will be updated
every year or when necessary and therefore,
the latest values available should be used for
GHG reporting which is in accordance with the
methodology used to calculate the emissions
factor, i.e. Tool to calculate the emissions factor
for an electricity system, version 01,EB35, Annex
12. For emissions factors or values other than
those for Scope 2 purchased electricity such
as the carbon content of fuel, calorific/heating
value of fuel, fuel density, oxidation fraction
or any other process-specific factors or values,
the values recommended (due to the reasons
that they are more accurate / suitable / easily
available, etc.) by the respective calculation
tools used, e.g. the calculation tools available
from GHG Protocol shall be followed. In case
there are no recommendations provided or
the recommended factors are not available
or appropriate for use, the Intergovernmental
Panel on Climate Change (IPCC)s default
values can be used (Source: http://www.ipccnggip.iges.or.jp/public/2006gl/index.html). In
all other cases where the IPCCs default values
are not available for use, values from other
reputable, commonly-used or official sources
can be used provided that justification is
provided and the sources are stated.
Designing a good data collection system
can reduce errors caused by in accurate data
and/or data input mistakes. Some good data
collection practices include:
Requesting data in familiar units
Requesting data from metered or measured
sources when possible; they may be more
accurate than purchase records
Establishing internal control systems to
catch errors
Undertaking regular checks for technical
errors. Technical errors include incomplete
identification of emissions sources, use of
incorrect methods or assumptions, use of
incorrect data, and mistakes in data entry
With reference to The Greenhouse Gas Protocol: A

Corporate Accounting and Reporting Standard (revised
edition), Global Warming Potential (GWP) is a factor
describing the radiative forcing impact (degree of
harm to the atmosphere) of one unit of a given GHG
relative to one unit of CO2. The GWP of methane
(CH4) is 25. A list of GWPs of the 7 GHGs covered
by the Kyoto Protocol, common default values and
emissions factors are in Annex C - Global Warming
Potentials (GWPs), Default Value and Emissions
Factor. These serve as a source of reference to those
who has not decided on any value for the calculations.
In case where other values are used, justifications
and reasons should be provided.
Step 4: Apply Calculation Tools

The general equation for calculating GHG emissions
are as shown below:
Actual/Estimated Activity Data x Emissions Factor
= GHG emissions
In order to provide a single metric that embodies
all GHGs, it is a standard practice to report GHG
emissions in metric tonnes of carbon dioxide
equivalent (mtCO2e). However, other common units
have also been used, e.g. tCO2. More details about
the application of calculation tools are presented in
Section 4.3 Applying Calculation Tools.
Reporting Tips
The final unit of the GHG emissions are in tCO2. In
the calculations, it is important to take note and
convert the activity data into the desired unit,
compatible with the emissions factors before you
calculate the data. For example:

A MWh x B tCO2/MWh = C tCO2
For some calculations, data in other units might be

provided. Ensure that all the units are compatible
before you come out to the final calculation by
referring to the list of unit conversion factors in
Annex C - Global Warming Potentials (GWPs),
Default Values & Emission Factors). For example:
C tCO2 x D (GWP) = E tCO2e
24
Step 5: Roll-up Data to Corporate Level

An organisation will need to gather and summarise data from multiple facilities which might be located in
different countries and business divisions. But, please note that only Malaysian operations emissions data
are accounted in the report. This final step of calculating GHG emissions should be planned carefully so as
to reduce the risk of errors, minimise reporting burden and ensure that the information are collected on an
approved, consistent basis. It is recommended that a standardised reporting format be used to ensure that
the data and information received from different facilities is comparable besides reducing the risk of errors.
The choice of tools and processes used in data reporting depends on the information and communication
infrastructure in place. In other words, how easy it is to include new data categories in corporate databases.
Besides that, it is also dependent on the amount of detail that corporate headquarters wishes to be reported
from facilities. Examples of the data collection and management tools include secure database available
over the company intranet or internet (for direct data entry by facilities), spreadsheet templates filled out
and e-mailed to corporate or division office (where data is processed further) and paper reporting forms
faxed to a corporate or division office (where data is re-entered in a corporate database).
Basically, there are 2 approaches for gathering data from a corporations facilities:
a) Centralised approach individual facilities will report activity/fuel use data to the corporate level
where GHG emissions are calculated
b) Decentralised approach individual facilities collect activity/fuel use data, directly calculate their
GHG emissions using approved methods and report the data to the corporate level
Not much difference can be found in these two (2) approaches except in where the emissions calculations
occur and in what type of quality management procedures have to be practised at each level of the
corporation.
One may prefer the centralised approach if the staff at the corporate or division level can calculate emissions
data in a straight forward manner on the basis of activity/fuel use data and if the emissions calculations are
standard across a number of facilities.
On the other hand, facilities may prefer the decentralised approach if:
GHG emissions calculations require detailed knowledge of the kind of equipment being used at
facilities
GHG emissions calculation methods vary across a number of facilities
Process emissions (in contrast to emissions from burning fossil fuels) make up an important share of
total GHG emissions
Resources are available to train facility staff to conduct these calculations and to audit them
A user-friendly tool is available to simplify the calculation and reporting task for facility-level staff
Local regulations require reporting of GHG emissions at a facility level
Some common reporting categories for both of the approaches which are recommended to be reported
include:
A brief description of the emissions sources
A list and justification of specific exclusion or inclusion of sources
Comparative information from previous years
The reporting period covered
Any trends evident in the data
Progress towards any business targets
25
A discussion of uncertainties in activity/ fuel use or emissions data reported, their likely cause, and
recommendations for how data can be improved
A description of events and changes that have an impact on reported data (acquisitions, divestitures,
closures, technology upgrades, changes of reporting boundaries or calculation methodologies
applied, etc.)
Overall, the reporting organisations should choose the collection approach based on their needs and
characteristics. Some may prefer to use a combination of the two (2) approaches to maximise accuracy
and minimise reporting burdens. However, the two (2) approaches are not mutually exclusive and should
produce the same result.
4.2 Common Emissions Sources and Activity Data

The following table lists the most common emissions sources for organisations and the corresponding
data that should be collected for these sources. This list is not comprehensive but should serve as a starting
point for sources that are likely to appear in organisations.
Table 4: List of emissions sources information
Emission-producing activity
Potential activity data source

Scope 1
Generation of electricity, heat or steam

These emissions result from combustion of fuels in
stationary sources, e.g. boilers, furnaces and turbines
Physical or chemical processing

Most of these emissions result from manufacture or
processing of chemicals and materials (e.g. cement,
aluminium, adipic acid, ammonia manufacture and
waste processing)
1. Fuel consumed in boilers, furnaces and

turbines. For example, amount of diesel
consumed/month or purchased quantities of
commercial fuels (e.g. natural gas/heating oil)
2. Technical specifications of the acquirements
3. Electricity bill
4. Manual record of power meter
5. Pressure, temperature and flow rate can be
used with standard steam tables to calculate
the steams energy value
6. Emissions associated with the production of
steam are highly dependent on the type of fuel
burned. One needs to determine the source of
the steam and which fuels were combusted for
its production
For example, CO2 from the calcinations step
in cement manufacturing, CO2 from catalytic
cracking
in
petrochemical
processing,
perfluorocarbon (PFC) emissions from aluminium
smelting, etc.
Transportation of materials, products, waste and 1. Fuel consumed in all type of the vehicles (e.g.
employees
amount of petrol filled/month)
26
These emissions result from the combustion of fuels 2. Type of fuel use for the vehicles
in company owned/controlled mobile combustion 3. Transport allowance given by the company to
sources (e.g. trucks, trains, ships, airplanes, buses
employee
and cars)
4. Distance
travelled/mileage/length
and
duration of flight
5. The vehicles condition (e.g. no. of year on the
road, engine efficiency, road condition, etc.)
Fugitive emissions
1. Direct readings or from manual
These emissions result from intentional or 2. Property manager
unintentional releases, e.g. equipment leaks
from joints, seals, packing and gaskets; methane
emissions from coal mines and venting; HFC
emissions during the use of refrigeration and air
conditioning equipment and methane leakages
from gas transport
Any other physical and chemical processing in the
physical boundary which will emit or remove GHG.
For example, on-site waste or sewage processing
facilities in the building
Total water treated in cubic meters (m3) from

water bill
Scope 2
1. Metered electricity consumption
2. Utility bill/monthly energy consumption bill
(Total kilowatt hours (kWh) used)
Purchased electricity/ electricity consumption
Purchased steam
Purchased steam is typically reported in

energy units to better reflect the use of the
steam. The conversion of metered steam units
to energy units is standardised and based
on steam tables. It is recommended that
steam purchasers record the quantity (mass),
characteristics (temperature and pressures)
and total energy of the steam purchased
Scope 3
Purchased goods and services (Cradle-to-gate

emissions)
Extraction of raw materials
Agricultural activities
Manufacturing, production and processing
Generation of electricity consumed by upstream
activities
Disposal/treatment of waste generated by
upstream activities
Land use and land-use change
Transportation of materials and products
between suppliers
Any other activities prior to acquisition by the
reporting company
27
1. Amount and type of fuel consumed by the

vehicles
2. Distance travelled by the vehicles
3. Mileage claimed
4. Transportation allowance/subsidies by the
company
5. Energy use for machines, equipment, buildings,
facilities (utility bill and technical specification
of all machineries)
6. Amount and type of fuel consumed during
the production process (receipts of fuel
purchased)

Capital goods
Extraction, production and transportation of capital
goods purchased or acquired by the reporting
company
Examples of capital goods include equipment,
machineries, buildings, facilities and vehicles

vehicles
3. Mileage claimed
company
of all machineries)
6. Amount and type of fuel consumed during the
production process (receipts of fuel purchased)
Fuel- and energy-related activities

(not included in Scope 1 or Scope 2)
a. Upstream emissions of purchased fuels
Extraction, production and transportation of fuels
consumed by the reporting company
Examples include mining of coal, refining of
gasoline,transmission and distribution of natural
gas, production of biofuels, etc.

vehicles
3. Mileage claimed
company
b. Upstream emissions of purchased electricity
of all machineries)
Extraction, production and transportation of fuels
consumed in the generation of electricity, steam, 6. Amount and type of fuel consumed during the
heating and cooling that is consumed by the
reporting company
Examples include mining of coal, refining of fuels,
extraction of natural gas, etc.
c. T&D losses
Generation of electricity, steam, heating and
cooling that is consumed (i.e. lost) in a T&D system
reported by end-user
d. Generation of purchased electricity that is sold
to end-users
Generation of electricity, steam, heating and
cooling that is purchased by the reporting
company and sold to end-usersreported by
utility company or energy retailer
Note: This activity is particularly relevant for utility
companies that purchase wholesale electricity
supplied by independent power producers for
resale to their customers
28
Upstream transportation and distribution

Transportation and distribution of products
purchased by the reporting company in the
reporting year between a companys tier 1 suppliers
and its own operations(including multi-modal
shipping where multiple carriers are involved in the
delivery of a product)
Third-party transportation and distribution
services purchased by the reporting company
in the reporting year (either directly or through
an intermediary), including inbound logistics,
outbound logistics (e.g. of sold products and thirdparty transportation and distribution between
a companys own facilities. Emissions may arise
from the following transportation and distribution
activities throughout the value chain:

vehicles
3. Mileage claimed
company
Air transport
Rail transport
Road transport
Marine transport
Storage of purchased products in warehouses,
distribution centers and retail facilities
Waste generated in operations

This category includes emissions from disposal
of both solid waste and wastewater. Only waste
treatment in facilities owned or operated by third
parties is included in Scope 3
This category includes all future emissions that
result from waste generated in the reporting year.
Waste treatment activities may include:
Disposal in a landfill
Disposal in a landfill with landfill-gas-toenergy (LFGTE) i.e. combustion of landfill gas
to generate electricity
Recovery for recycling
Incineration
Composting
Waste-to-energy (WTE) or energy-from-waste
(EfW) i.e. combustion of municipal solid
waste (MSW) to generate electricity
Wastewater treatment
1. Payment bill/receipts from waste contractor

2. Production and waste record in the production
plant
vehicles (when transportation of waste is
involved)
4. Distance travelled by the vehicles (when
transportation of waste is involved)
5. Energy use in recovery and recycling,
incineration (utility bill)
6. Tonnes of waste treated by waste type (e.g.
paper, glass, waste to landfill) from waste
collection provider
7. Landfill has or does not have a landfill gas
collection system
Companies may optionally include emissions from

transportation of waste
Business travel
Emissions from business travel may arise from:
Air travel
Rail travel
29

vehicles
3. Mileage claimed
Bus travel
Automobile travel (e.g. business travel in rental
cars or employee-owned vehicles other than
employee commuting to and from work)
Other modes of travel
Companies may optionally include emissions
from business travellers staying in hotels

company
Employee commuting
This category includes emissions from the
vehicles
transportation of employees between their homes
and their worksites
Emissions from employee commuting may arise 3. Transportation allowance/subsidies by the
company
from automobile travel, bus travel, rail travel, air
travel and other modes of transportation
Organisations may include emissions from
teleworking (i.e. employees working remotely) in
this category
Upstream leased assets
1. Leased cars vehicle miles as defined in the
Operation of assets leased by the organisations
leasing contracts
(lessee) and not included in Scope 1 and Scope 2
2. Leased office and storage space obtained from
reported by lessee
internal business data management systems
Only applicable to organisation that operates leased
assets (i.e. lessees). For organisations that own and 3. The monetary purchasing volume for leased
equipment derived from internal business
lease assets to others (i.e. lessors), see downstream
data management systems
leased assets category
Downstream transportation and distribution
Emissions from downstream transportation and
vehicles
distribution can arise from:
Storage of sold products in warehouses and
3. Mileage claimed
distribution centers
Storage of sold products in retail facilities
company
Air transport
Rail transport
5. Energy use for machine, equipment, building,
Road transport
of all machineries)
Marine transport
Companies may include emissions from customers 6. Amount and type of fuel consumed during the
production process(receipts of fuel purchased)
travelling to retail stores in this category which can
be significant for companies that own or operate
retail facilities
30
Processing of sold products

This category includes emissions from processing 1. Energy use for machine, equipment, building,
of sold intermediate products by third parties (e.g.
of all machineries)
manufacturers) subsequent to sale by the reporting
2. Amount and type of fuel consumed during the
company
Intermediate products are products that require
further processing, transformation or inclusion in
another product before use and therefore, result in
emissions from processing subsequent to sale by
the reporting company and before use by the endconsumer. Emissions from processing should be
allocated to the intermediate product
1. Products that directly consume energy (fuels
Use of sold products
or electricity) during use (fuel consumed and
This standard divides emissions from the use of sold
electricity bill)
products into two types:
Direct use-phase emissions
Indirect use-phase emissions
This category includes the total expected lifetime
emissions from all relevant products sold in the
reporting year across the companys product
portfolio
1. Payment bill/receipts from waste contractor
End-of-life treatment of sold products
Waste disposal and treatment of products sold by 2. Production and waste record in the production
the reporting company (in the reporting year) at the
plant
end of their life
vehicles (when transportation of waste is
involved)
4. Distance travelled by the vehicles (when
transportation of waste is involved)
5. Energy/fuel consumed for incineration
(electricity bill/receipts for fuel purchased)
Downstream leased assets
1. Type of companys leased assets: finance or
Emissions of lessees that occur during operation of
capital leases/operating leases (check the
leased assets (e.g. from energy use) not included in
companys audited financial statements)
Scope 1 and Scope 2 reported by lessor
2. Categorized as direct (Scope 1) emissions or
indirect (Scope 2 or 3) emissions in companys
operational boundary
Franchises
1. Energy use for machine, equipment, building,
Emissions of franchisees that occur during operation
of franchises (e.g. from energy use) not included in
of all machineries)
Scope 1 and Scope 2 reported by franchisor
Investments
1. Scope 1 and Scope 2 emissions of the
Operation of investments (including equity and
associated/affiliated companies and fixed
debit investments and project finance) not included
asset investments were obtained from the
in Scope 1 and Scope 2
respective companies/investments upon
inquiry
Only applicable to investors (i.e. organisations that
make an investment with the objective of making a
profit) and companies that provide financial services
31
4.3 Applying Calculation Tools
Reporting Tips
This section provides an overview of the GHG

calculation tools and guidance available on the GHG
If estimations are used due to a lack of default
Protocol Initiative website (www.ghgprotocol.org).
figures, the organisation indicates the basis
Organisations are encouraged to use these tools as
and assumptions on which the figures were
they have been peer-reviewed by experts and industry
estimated.
leaders, are regularly updated and are believed to be
the best available. However, the tools are optional and
organisations may use their own GHG calculation methods provided that they are more accurate than or
are at least consistent with the Corporate Standard approaches.
Typically, larger scale organisations will utilise more than one tool to calculate their GHG emissions.
Conversely, small to medium-scale organisations will typically utilise a more centralised and generic tool
to account for their GHG emissions.
Under the GHG Protocol, a selection of calculation tools and guidance are available to cater for both crosssector and sector-specific emissions.
Cross-sector tools applicable to different sectors (stationary combustion, mobile combustion, etc.)
Sector-specific tools designed to calculate emissions in specific sectors such as aluminium, iron
and steel, cement, oil and gas, pulp and paper, office-based organisations, etc.
Each calculation tool consists of automated worksheets and a guidance document that includes information
on how to choose activity data and emission factors, which calculation method is applicable, good practice
guidance for quality control and guidance on internal reporting and documentation.
By using the automated worksheets, one only needs to insert activity data and select appropriate
emissions factor(s). Customised emissions factors could also be used to replace the default emissions
factors whenever they are more representative (please refer to the reporting tips for Step 3: Collect Data
and Choose Emissions Factors). Most organisations will need to apply more than one calculation tool to
cover all their GHG emissions sources.
For each activity that is within the chosen scope, one has to:
a) Define how the activity can be quantified
b) Collect the activity data
c) Look up (or calculate) the emissions conversion factor from published, governmental guidelines or
from suppliers directly (for instance, electricity supplier. Please refer to the reporting tips for Step 3:
Collect Data and Choose Emissions Factors)
d) Emissions Quantity = Activity Data x Emissions Factor
32
An overview of the main and relevant GHG calculation tools available on the GHG Protocol website is
presented below:
Cross-sector tools
Emission Factors from Cross-Sector Tools
Allocation of Emissions from a Combined Heat and Power (CHP) Plant
GHG emissions from purchased electricity
GHG emissions from refrigeration and air-conditioning
GHG emissions from stationary combustion
GHG emissions from transport or mobile sources
GHG Protocol Tool for Energy Consumption in China
Global Warming Potential Values
Measurement and Estimation Uncertainty of GHG Emissions
Uncertainty Calculation Tool
Sector Specific Tools
CO2 emissions from the production of ammonia
CO2 emissions from the production of cement
CO2 emissions from the production of iron and steel
CO2 emissions from the production of lime
GHG emissions from pulp and paper mills
GHG emissions from the production of aluminium
HFC-23 emissions from the production of hydrochlorofluorocarbon (HCFC)-22
N2O emissions from the production of adipic acid
N2O emissions from the production of nitric acid
Customised Calculation Tools
Chinese Coal Fired Power Plants Tool
CO2 emissions from the production of cement
Pulp and Paper Tool - customized for Mexico
The guidance and worksheets for each calculation tools can be obtained from the GHG Protocol website
at the link below:
http://www.ghgprotocol.org/calculation-tools/all-tools
An overview for each of the calculation tools presented in Table 3 of the Corporate Standard is presented in
Annex D - List of Emissions and Conversion Factors of this document.
The Table 5 shows the GHG sources and activities along the value chain by scopes for various industry
sectors. More details of the table can be found in Appendix D of the Corporate Standard.
33
Table 5: Various industry sectors GHG sources and activities

Sector
Energy
generation
Energy
Oil and gas
Coal mining
Metal
Aluminium
Iron and
steel
Scope & Source of Emission
Calculation Tools
Scope 1 Stationary combustion

Mobile combustion
Fugitive emissions
Process emissions
Mobile combustion
Fugitive emissions
Process emissions
Mobile combustion
Fugitive emissions
Process emissions
Mobile combustion
Fugitive emissions
Mobile combustion
Fugitive emissions
Process emissions
Mobile combustion

Relevant tool(s) for process emissions from GHG
Protocol or third party databases

Scope 1 Stationary combustion GHG emissions from the production of
aluminium
Process emissions
GHG
emissions from stationary combustion
Mobile combustion
Fugitive emissions
Scope 2 Stationary combustion GHG emissions from purchased electricity
Allocations of emissions from a CHP Plant
Scope 3 Stationary combustion GHG emissions from transport or mobile sources
Process emissions
Mobile combustion
Fugitive emissions
Scope 1 Stationary combustion CO2 emissions from the production of iron and
steel
Process emissions
Mobile combustion
Fugitive emissions
34
Chemicals
Metal
Sector
Calculation Tools
Iron and
steel

Process emissions
Mobile combustion
Fugitive emissions
Nitric acid,
ammonia,
adipic
acid, urea
and petrochemicals
Scope 1 Stationary combustion N2O emissions from the production of adipic

acid
Mobile combustion
Fugitive emissions
N2O emissions from the production of nitric acid
CO2 emissions from the production of ammonia
Process emissions
Mobile combustion
Fugitive emissions
Cement
and lime
Minerals

Scope 3 Stationary combustion GHG emissions from stationary combustion
Process emissions
Mobile combustion
Fugitive emissions
Waste
Pulp and paper
Pulp and
paper
35
Scope 1 Stationary combustion CO2 emissions from the production of cement

Process emissions
Mobile combustion
Scope 1 Stationary combustion GHG emissions from pulp and paper mills
Mobile combustion
Fugitive emissions
Process emissions
Mobile combustion
Fugitive emissions
Landfills,
Scope 1
waste
combustion,
water
services
Scope 2
Stationary combustion GHG emissions from stationary combustion

Process emissions
Mobile combustion
Fugitive emissions
Stationary combustion GHG emissions from stationary combustion

Process emissions
Mobile combustion
Other sectors
Semiconductor production
HFC, PFC, SF6 & HCFC-22 production
Sector
HCFC-22
production
Calculation Tools
Scope 1 Stationary combustion HFC-23 emissions from the production of HCFC22

Process emissions
Mobile combustion
Fugitive emissions
Process emissions
Mobile combustion
Fugitive emissions
Semiconductor
production
Scope 1 Stationary combustion PFC-23 emissions from the production of

semiconductor wafers
Process emissions
Mobile combustion
Fugitive emissions
Process emissions
Mobile combustion
Fugitive emissions
Service
sector/
officebased
organisations

Mobile combustion
Fugitive emissions
Process emissions
Mobile combustion
Note:
CH4 and N2O gases produced from fuel combustion maybe excluded for simplification if the emission source is
considered insignificant. Such exclusion should be described and justified in your report.
Table 5 is not exhaustive and more guidance about the applicable calculation tools for each sector and
its corresponding scopes can be obtained from the section under Sector Toolsets of the GHG Protocol
website (http://www.ghgprotocol.org/calculation-tools).
Besides the calculation tools available in GHG Protocol, there are other calculation tools and guidance
available which were built on GHG Protocol. References for other tools or guidelines can also be obtained
from third party databases whenever more information is needed or if the relevant calculation tools
are not available on GHG Protocol. However, do note that some of the data in these sources may not be
consistent with certain GHG Protocol standards. Therefore, its advisable to review them for transparency,
completeness and applicability to the GHG emissions reporting before using the calculation tool.
36
Below is a list of other calculation tools and guidance built on GHG Protocol or developed by other third
parties for information:
2012 Guidelines to Defra/ Department of
Energy and Climate Change (DECC) GHG
Conversion Factors for Company Reporting
Greenhouse Gas and Air Pollutant Emissions
Accounting Tool (developed by the Clean Air
Initiative for Asian Cities in cooperation with
the Philippine Business for the Environment)
GHG Calculator for Facility Operations
(developed by Ratcliff )
International Finance Corporation (IFC)
Carbon Emissions Estimation Tool (CEET)
(developed by IFC Climate Change Unit
(CESCL))
Pollution
Prevention
Programmes
Greenhouse Gas Calculator (developed by
Environmental Protection Agency (EPA)
Pollution Prevention (P2) Programme)
Calculating GHG Emissions from Pulp
and Paper Manufacturing (developed by

International Council of Forest and Paper
Associations (ICFPA)/National Council for Air
and Stream Improvement (NCASI)
Shipbuilding Greenhouse Gas Emission
Inventory Tool (developed by International
Compensation Fund (ICF) International)
Petroleum Industry Guidelines for Reporting
Greenhouse Gas Emissions (developed
by International Petroleum Industry
Environmental Conservation Association
(IPIECA) Joint Industry Task Force on
Greenhouse Gas (GHG) Reporting)
Guidance Manual: Airport Greenhouse Gas
Emissions Management (developed by
Airports Council International (ACI))
GHG Emissions Resulting from Aircraft Travel
(developed by Carbon Planet)
The list is not exhaustive and for more information of the calculation tools and guidance built on GHG
Protocol, please visit the websites below:
http://www.ghgprotocol.org/Tools-Built-on-GHG-Protocol
http://www.ghgprotocol.org/feature/ghg-protocol-based-sector-guidance-product-rules-andcalculation-tools
Besides that, a list of third party databases such as Defra, International Energy Agency (IEA) GHG
Programme, IPCC Emissions Factor Database, etc. is also available at http://www.ghgprotocol.org/ThirdParty-Databases.
As with any other calculation tools or databases, there will always be room for improvement from time to
time as more and more users get to familiarise themselves with the tools or as they become more aware
of some other sources of emissions which should be accounted for in the calculation tools. Besides that,
users may have their own justifications of using a certain calculation tools or emissions factors. Therefore,
as feedback is received along the way, particularly from the stakeholders, there are rooms for improvement
for the recommendations proposed in the
Guidelines which is overall aimed at serving
the organisations better.
37
FAQ (Some of the FAQs were sourced from the GHG Protocol website)
1.
How are GHG emissions calculated by reporting organisations?

There are a number of methods that an organisation may choose to use to calculate its GHG
emissions. These include monitoring and direct measurement, mass balance, emissions factors and
engineering estimates. Reporting organisations must use methods for estimating emissions that
are consistent with the Corporate Standard.
2.
When reporting GHG emissions, is it a requirement to report them as a CO2 equivalent or the actual
tonnage of each gas? For example, would I report 100 metric tonnes of N2O or 31,000 metric tonnes
of CO2 equivalent units for N2O?
The reporting organisation will be required to report the emissions of each individual GHG type,
expressed in units of metric tonnes for each. For the example listed above, the reporting organisation
would report 100 metric tonnes of N2O. However, the potential reporting organisation will need to
convert the emissions to metric tonnes of CO2 equivalent units (mtCO2e) for total GHG emissions of
each scope. The mtCO2e value is how much CO2 would be required to produce a similar warming
effect and it is calculated by multiplying the amount of the gas by an associated GWP.
3.
What are the calculation tools? Is it mandatory to use them?

The calculations tools are electronic Excel spreadsheets with accompanying step-by-step guidance
documents. The spreadsheets help carry out any necessary emissions calculations. The tools
were developed in partnership with industry experts and represent best practice quantification
methodologies. The calculation tools are available on the GHG Protocol website and are meant to
complement the Protocol and make calculations easier but their use is not mandatory.
4.
What is the difference between direct and indirect emissions?

The GHG Protocol defines direct and indirect emissions as follows:
Direct GHG emissions are emissions from sources that are owned or controlled by the reporting
entity
Indirect GHG emissions are emissions that are a consequence of the activities of the reporting
entity but occur at sources owned or controlled by another entity
The GHG Protocol further categorises these direct and indirect emissions into three (3) broad scopes:
Scope 1: All direct GHG emissions
Scope 2: Indirect GHG emissions from consumption of purchased electricity, heat or steam
Scope 3: Other indirect emissions such as the extraction and production of purchased materials
and fuels, transport-related activities in vehicles not owned or controlled by the reporting entity,
electricity-related activities (e.g. T&D losses) not covered in Scope 2, out sourced activities,
waste disposal, etc.
38
5.
What emissions factors do the GHG Protocol calculation tools use?

Each tool generally involves the use of emissions factors which relate the amounts of GHGs emitted
by a business to a set amount of activity performed by that business. Default values are always
provided for the emissions factors in case businesses cannot develop custom values. So, in many
cases companies need only activity data such as the amount of distance travelled or fuel combusted
to calculate their emissions.
The default emissions factors are averages based on the most extensive data sets available and they
are largely identical to those used by IPCC, the premier authority on accounting practices at the
national level. However, the GHG Protocol recommends that businesses should use custom values
whenever possible. This is because the industrial processes or the composition of fuels used by
businesses may differ with time and by region. Please refer to the reporting tips for Step 3: Collect
Data and Choose Emissions Factors)
6.
How should I account for emissions resulting from the use of products/materials manufactured by
my company?
According to the Corporate Standard, emissions resulting from the use of sold products may be
included as Scope 3 emissions in a GHG report. However, since these emissions are often very
difficult to quantify, the benefits of including them in a corporate GHG report should first be weighed
against the potentially high costs of collecting the data.
39
Reporting GHG Emissions
presents the reporting GHG emissions key principles of accounting and

reporting, managing reporting quality, data confidentiality, timing
of annual reporting and required information of reporting. The key
questions to be answered in this chapter are:
What determines the quality and credibility of my emissions
information?
How should I account for and report GHG offsets that I sell or
purchase?
What information should be included in a GHG public emissions report?
5.1 Key Principles of Accounting and Reporting

GHG accounting and reporting shall be based on the following principles:
Relevance
To ensure that the GHG reporting of each organisation appropriately reflects the
GHG emissions of the organisation. To assist and benefit decision-making
processes, both internal and external to the organisation.
Completeness
To ensure accountability, credibility and reporting of all GHG emissions sources

and activities within the chosen accounting and reporting boundary. Exclusions
should be disclosed and justified.
Consistency
The application of consistent and verifiable data and respective methodologies is

fundamental. This allows for meaningful comparisons of emissions over time.
Changes to the data, reporting boundary, methods or any other relevant factors in
the time series should be documented transparently.
Transparency
It is important to address all relevant issues in a factual and coherent manner based
on a clear audit trail. Equally important is to disclose any relevant assumptions and
make appropriate references to the accounting and calculation methodologies
and data sources used.
Accuracy
Data is only as valuable as its accuracy and credibility. Therefore, it is crucial to

ensure that the quantification of GHG emissions is systematically neither over nor
under actual emissions, as far as can be judged and that uncertainties are reduced
as far as practicable. In addition, the GHG accounting and reporting should achieve
sucient accuracy to enable users to make decisions with reasonable assurance as
to the integrity of the reported information.
40
5.2 Managing Reporting Quality

Five (5) accounting and reporting principles outlined in the section above have set an implicit standard
for the faithful representation of an organisations GHG emissions through its technical, accounting and
reporting efforts. A credible and unbiased treatment and presentation of issues and data will be the result
when putting these principles into practice. To ensure that these principles are put into practice is the goal
of managing reporting quality.
For the purpose of reporting for the MYCarbon programme, it is sufficient to use self-assurance and
verification as the quality management approach. It can be performed into three (3) levels of classifications
which are based on the completeness and credibility of the reporting:
Table 6: Classification of reporting organisations
GHG Reporting Class
Scope of GHG Reporting and Verification
A Platinum
Covers all Scopes (1, 2 & 3)

3rd party verification or quality assurance
Inclusion of reduction target, strategies and action plan
B Gold
Covers all Scopes (1, 2 & 3)

Self-quality assurance or control in place
C Silver
Minimum reporting to cover Scope 1 & 2 emissions

Self-quality assurance or control in place
Note:
Scope 3 reporting require minimal two (2) categories to be reported to qualify for the reporting classes
5.3 Accounting for GHG Reductions

Offsets represent the reduction, removal or avoidance of GHG emissions from a specific project that is used
to compensate (i.e. offset) for GHG emissions occurring elsewhere, for example to meet a voluntary GHG
target.
It is recommended for organisations to report on emissions reductions activities (i.e. carbon offsets)
that meet the good quality criteria. When report emissions reductions, it is important to be transparent.
Transparency will help to promote greater credibility around emissions reductions claims.
Organisations that disclose offsets purchases as an additional information item and are not applying those
offsets to their GHG accounting and reporting are not required to demonstrate conformance with good
quality criteria.
Offsets must demonstrate that their associated GHG
reductions meet six (6) key good quality criteria:
Real
GHG reductions must represent actual emissions
reductions quantified using comprehensive
accounting methods
Reporting Tips
It is important, however, to first vigorously
pursue actual emissions reductions within the
organisation. The long-term strategy would
be to maximize in-house emissions reduction
opportunities so that the need for offsets can be
gradually reduced.
Additional
GHG reductions or removals must be surplus
to regulation and beyond what would have happened in the absence of the incentive provided by the
offset credit. Offsets quantified using a project versus performance standard methodology may establish
slightly different requirements for demonstrating additionally
41
Permanent
The GHG reductions must be permanent or have guarantees to ensure that any losses are replaced in the
future
Transparent
Offsets must be publicly and transparently registered to clearly document offset generation, transfers
and ownership
Verified
The GHG reductions must result from projects whose performance has been appropriately validated and
verified to a standard that ensures reproducible results by an independent third party that is subject to a
viable and trustworthy accreditation system
Owned Unambiguously
No parties other than the project developer must be able to reasonably claim ownership of the GHG
reductions
Offsets must be reported separately from emissions totals and can be disclosed as a GHG management
practice for Scope 1, Scope 2 or Scope 3 emissions. Only the purchased carbon credits applicable to
the reporting year are to be reported. Below is the format in which organisation should report its offset
information:
Offset emissions data required to report
Scope of GHG Reporting and Verification
State the type of carbon credits (Kyoto-compliant)

organisation are involved
Broken down into:

Type of carbon credit (Kyoto compliant)
Project title
Supplier name
Project documentation hyperlink (where possible)
or attach a copy of the project document
State the type of carbon credits (non-Kyoto

compliant) organisation are involved
Broken down into:

Type of carbon credit (non-Kyoto compliant)
Project title
Supplier name
Project documentation hyperlink (where possible)
or attach a copy of the project document
State the reduction in mtCO2e applicable to the

reporting year (for purchased carbon credits)
X amount in mtCO2e unit
5.4 Data Confidentiality

The detail level of GHG reporting is required to be reported in entity-level or organisation-level while
activity-level is optional. This is due to some organisations providing emissions data for specific GHGs or
organisations or reporting ratio indicators may compromise business confidentiality.
The data need not be publicly reported. Organisations will be given the option for non-disclosure (to public
by gas and scope) and detailed reporting (activity level) to be made optional for disclosure. In addition, the
data can be made available to those auditing the GHG emissions data, assuming confidentiality is secured.
Most importantly, organisations should strive to create a report that is as transparent, accurate, consistent
and complete as possible.
42
5.5 Timing of Annual Reporting

Reporting period for the organisations to collect data should be for 12 months. Ideally, emissions year
should correspond to either one of the two timing approaches:
(a) Calendar year - A calendar reporting year is 12 consecutive months beginning from January 1 and
ending on December 31.
(b) Financial year - A financial reporting year is 12
consecutive months ending on the last day of any
month except December. Financial year varies between
businesses and countries.
Organisations are required to report emissions on a calendar
year basis under this reporting programme.
Reporting Tips
Organisations which report following
the financial year need to proportion
out its data emissions according to
calendar year.
5.6 Required Information of Reporting

Where GHG is the collection and consolidation of emissions data, GHG reporting concerns the presentation
of GHG data in formats tailored to the needs of various reporting uses and users. Therefore, all reporting
and information required will entail as below and an example of the reporting template is provided in
Annex E Example Report Template to help organisations to clarify the expected reporting format which
will be used.
Description of
the organisation
and reporting
boundary
Information on
emissions
Optional
information
43
The reporting period covered

Organisation general information
An outline of the organisational boundaries chosen, including the chosen
operational boundaries
List of any specific exclusion of emissions scopes with justification
Scope 1, 2 and 3 emissions data
Emissions data for each scope disaggregated by source types
Emissions data for all UNFCCC/ Kyoto Protocol GHGs separately in metric tonnes
of CO2 equivalent
Emissions data for direct CO2 emissions from sequestrated carbon
Year chosen as base year
Appropriate context for any significant emissions changes that trigger base
year emissions recalculation (acquisitions/divestitures, outsourcing/
insourcing, changes in reporting boundaries or calculation methodologies,
etc.)
Base year emissions data
Methodologies used to calculate/measure emissions, providing clear references
An outline of any consultancy services used in report preparation
An outline of any assurance provided and a copy of any verification statement,
if applicable, of the reported emissions data
An outline of any GHG emissions reduction target, strategies and action plan
Information on osets
Reporting information declaration
A description of performance measured against internal and external
benchmarks
Information on the causes of emissions changes that did not trigger a base year
emissions recalculation
GHG emissions data for all years between the base year and the reporting year
Information on the quality of the report (i.e. uncertainties) and an outline of
policies in place to improve report quality
Information on other carbon reduction initiatives
Auditing and Verification
The purpose of GHG accounting verification is to provide confidence

that reports of GHG emissions are complete, accurate, consistent,
transparent and without significant errors. According to GHG
Protocol, verification is an objective assessment of the accuracy and
completeness of reported GHG information and the conformity of
this information to pre-established GHG accounting and reporting
principles.
Currently, there is no mandatory requirement for organisations to obtain any level of
assurance over the emissions data. The information reported by organisations should
nevertheless, be verifiable any information that would allow an organisations GHG
emissions to be verified by either the government or a third party certified by the government
to carry out such verifications should be retained.
The key question to be answered in this chapter is:
Should I get my emissions data verified?
6.1 Objectives
An organisation should clearly define its goals and decide whether an external verification is required
or appropriate before planning for an independent verification. Verification aims to provide a sense of
confidence and reliability to the users that the information which has been reported represents an accurate,
correct and fair account of a companys GHG emissions. Among any others, several objectives or goals for
undertaking an external verification include:
To comply with voluntary or mandatory requirements
To add credibility to publicly-reported information and reduction goals
To enhance stakeholder trust in the reporting organisation
To increase management and board confidence in reported information
To improve internal GHG accounting and reporting practices
To facilitate learning and knowledge-transfer within the organisation
To meet or anticipate the requirements of future trading programmes
For organisations which are interested in improving the quality of their GHG inventories without the
intention to engage an external verifier, they may subject their information to internal verification by
personnel who are independent of the GHG accounting and reporting process. Both internal and external
verification should follow similar procedures and processes.
44
With reference to ISO 14064, Part 3, the major process steps in conducting verification includes but are not
limited to the following:
a) An agreement with the verifier on the verification objectives, scope, criteria and level of assurance
b) Development of an appropriate sampling plan and verification approach
c) Assessment of GHG data and information controls
d) Evaluation of the GHG information against pre-determined performance criteria or requirements
e) Written verification statement or conclusion
Third party verification is encouraged but not required at this time of implementation. Reporting entities
with verifications will be recognised by the grading of report.
Site visits may need to be conducted by the verifiers to enable them to obtain appropriate and more
information in order to justify the completeness, accuracy and reliability of the information reported.
However, this also depends on the level of assurance required from the verification.
A verifier can be engaged at any time during the GHG preparation and reporting process. Depending
on each organisation, some may even choose to develop a semi-permanent internal verification team to
ensure that the GHG data standards are being met and improved from time to time.
Reporting Tips
When selecting a verifier, one who has
previous experience and competence
in undertaking GHG verifications and
understands calculation methodologies
and the companys operations and industry
can make a better verifier. A balance
and mix of specialised skills not only at a
technical level but also at a business level
is often required for an effective verification
of GHG inventories.
Several qualities which are vital as a good verifier are as

follow:
a) Independent
b) A member of a suitable professional organisation
c) Can demonstrate that they have experiences with
emissions inventories
d) Understand ISO 14064 and Corporate Standard
e) Have effective internal peer review and quality control
procedures
An organisation may be required to adjust any material

errors that have been identified during the course of the
verification before the verifiers verify that a GHG report
has met relevant quality standards. In other words, all material errors need to be amended prior to the final
verification sign off.
Overall, whether the verification is undertaken for the
purpose of internal review, public reporting or to certify
compliance with a particular GHG programme, the
verification process is a valuable input to the process of
continual improvement for an organisation.
45
Reporting Tips
For organisations that have did their
corporate social responsibility (CSR)
reporting, sustainability reporting, or other
disclosure formats which refer to the GHG
emissions accounting and reporting,could
be disclosed the information on verification
process as self-assurance or self-verification.
Setting GHG Targets
Setting an
emissions reductions target is the logical next step after an organisation
has measured and calculated its GHG emissions. Common drivers for
setting a GHG targets include:
Minimising and managing GHG risks
Reducing operational costs and stimulating innovation
Preparing for future regulations
Demonstrate leadership and CSR
Participate in voluntary or mandatory programmes
The key question to be answered in this chapter is:
What is involved in setting an emissions target and how do I report performance in
relation to my target?
7.1 Steps in Setting a Target

Setting a robust and achievable reduction target is recommended for organisations and the details are as
shown below:
Table 7: Steps in setting and tracking performance
Step
Guidance
1. Obtain senior management

commitment to the setting of a
reduction target
Engaging senior management, particularly at the board/Chief

Executive Officer (CEO) level will be necessary in order to:
2. Decide on the target type

(absolute versus intensity)
There are two types of emissions reduction targets that

organisations can set absolute- or intensity-based.
Establish an internal accountability for the target

Create an incentive system
Provide adequate resources to meet the target
An absolute target is expressed in terms of a reduction over time

in a specified quantify of GHG emissions to the atmosphere (i.e.
mtCO2e).
An intensity target is expressed as a reduction in the ratio of GHG
emissions relative to another business metric (i.e. tCO2e per ton of
product, per kWh, ton-mileage, etc.) or some other metric such as
sales, revenues or office space.
See Appendix F - Comparing Absolute and Intensity Targets for
advantages and disadvantages of each type of targets.
46
Step
3. Decide on the target boundary
Guidance
The target boundary defines which GHG, geographic operation,
source and activity are covered by the target.
The target and the
organisations
GHG
emissions reporting
boundary may be
identical or the target
may
only
cover
specified subset of
the sources included
in the GHG emissions
reporting.
4. Choose the target base year
Reporting Tips
When deciding on the target boundary,
the quality of the emissions data in
the GHG reporting should be the key
factor informing the choice of the
target boundary.
There are two (2) general approaches to setting the base year:
Using a fixed target base year. Most targets are defined against a
fixed target base year the most current year that organisation
has data available.
Using a rolling target base year. Organisations roll forward their
base year at regular intervals, usually one year so that emissions
are always compared to the previous year.
It is important to ensure that the emissions data for the target
base year is reliable and verifiable.
5. Define the target time period
This determines whether the target is short- or long-term.

A five (5) year-target period may be most practical for organisations
with shorter planning cycles whereas a ten (10) year target may
help future planning for large capital investments with GHG
benefits.
6. Decide on the use of GHG offsets

or credits
Organisations can meet the GHG target either through reducing

emissions within ones own operations and supply chain or
through purchasing credits from emission reduction projects
(e.g. carbon offsets). Organisations should prioritise reducing
emissions within ones own operations and supply chain.
7. Decide on the target level
In determining what target levels to set, organisation should

consider the key drivers affecting GHG emissions by looking at:
The relationship between GHG emissions and other business
metrics (e.g. number of employees, sales, revenue)
Emissions projections based on different reduction strategies
Existing initiatives or business targets that will affect GHG
emissions (e.g. capital investments, product/service changes,
environmental or energy plans)
The future of the organisation as it relates to GHG emissions
(e.g. factoring in growth factors such as new production plans)
Benchmarking with similar organisations
Organisation should set more challenging targets if have not
previously invested in energy or other GHG reductions.
47
Step
Guidance
8. Track and report progress against

the target
In order to check compliance and to maintain credibility,

organisations should carry out regular performance checks
to track performance against target. An interim target for this
purpose may help to keep a closer track on performance. A
rolling target base year will automatically include interim
targets every year.
For further guidance on what should be reported, please refer
to Section 5.4: Required Information for Reporting.
Reporting Tips
When setting targets, organisations
should consider whether it should be:
An organisation-wide target (including
only Malaysian operations);
Inclusive of all emissions (Scope 1, 2 and
3) that the organisation measures and
reports on;
Based on the most recent base year for
which data are available; or
Achieved over 5 to 10 years.
Case Study:
Tenaga Nasional Berhad(TNB)

The target cascade
By Fiscal Year 2015 (FY2015) (Growth,Global,Green): TNB to be

regional Electricity Supply Industry (ESI) player
48
Annex A:
Steps to Determine Organisational

Boundaries
There are four (4) crucial steps for every organisation to determine their GHG emissions. They are always
complex and have many entities. So, an organisation has to know which entities the GHG emissions
should be accounted for. An organisation is able to calculate their GHG emissions easily if they know their
organisational boundaries.
Step 1: Determine the organisational structure
GHG emissions from all entities that are owned completely within the organisation will be accounted for.
For those entities that are not wholly owned, the organisation has to identify the financial relationship
between the parent company and partners. This helps to know how much GHG emissions from those
entities they are responsible for or not at all.
Step 2: Determine which approach to identify the GHG emissions that organisation is responsible for
in the operations
Once organisations have identified the accounting classification for the operations, they need to choose
which approach is best to be used to report the GHG emissions that fall under the organisations operations
responsibility. There are three established approaches:
Equity share
Equity share, same as the ownership percentage which means that the organisation are responsible to all
the risks and rewards from an operation based on the organisations equity revenue.
Control approach
For control approach, it can be defined in either financial control or operational control. In most cases, some
parent company has financial control over their entities but some may influence their operating policies
of their entities. One notable exception is the oil and gas industry which often has complex ownership/
operator structures.
Financial control
If the organisation has the ability to influence the financial and operating policies of gaining economic
benefits from the operations activities, whether it is directly or indirectly, this means that the
organisation has the financial control. For example, if the organisation has the right to the majority of
operation benefits, then they own the financial control. Similarly, an organisation is considered to be
able to financially control an operation if they are responsible for the majority risks and operations
assets ownership rewards. Even though sometimes the organisation holds less than a 50% interest,
they still have financial control if the operation is fully consolidated in the reporting organisations
financial statements.
Operational control
If the former or one of the organisations subsidiaries has the full authority to implement and
introduce any operating policies at the operation, then that organisation has operational control
over an operation. Under the operational control approach, the company accounts for 100% of
emissions from operations over which it or one of its subsidiaries has operational control over. Such
A1
phenomenon commonly arises in the oil and gas industry where one of the investors in a joint venture
or consortium is nominated to operate the joint venture activity on behalf of other investors.
It is recommended that organisations apply the chosen approach consistently and it is the main requirement
for the organisation to use operational control approach. Equity share approach will serve as an alternative
option.
Step 3: Apply the chosen approach
The chosen approach has to be applied consistently to all the organisations operations. See Table 1 for
definitions of accounting classification.
Operational control approach
For each operation that an organisation has identified in their organisational structure, the organisation
needs to identify if it has operational control over that operation. Fifth column in the table below shows
for each accounting classification the percentage of GHG emissions which should be accounted for in the
total amount when reporting at the organisational level using the operational control approach.
Equity share approach
For each operation, organisations need to identify their ownership interest in the operation. Third column
in the table below shows for each accounting classification the percentage of GHG emissions which should
be accounted for in the total amount when reporting at the organisational level using the equity share
approach.
Financial control approach
For each operation that an organisation has identified in their organisational structure, the organisation
needs to identify if it has financial control over that operation. Fourth column in the Table 1 below shows
for each accounting classification the percentage of GHG emissions which should be accounted for in the
total amount when reporting at the organisational level using the financial control approach.
Table 1: Accounting for GHG emissions
GHG Emissions Accounting
Accounting
Classification
Subsidiary
Accounting Definition
The investor controls
the operation through
its ability to direct the
financial and operating
policies of the operation
with a view of gaining
economic
benefits.
Typically, the investor
holds more than 50% of
the voting rights of the
operation.
Equity Share
Approach
Equity share of
GHG emissions
Control Approach
Financial Control Operational Control
100% of GHG
emissions
100%
of
GHG
emissions
(if operational
control)
A2
GHG Emissions Accounting

Accounting
Classification
Associate
Equity Share
Approach
Control Approach
Financial Control Operational Control
The
investor
has
significant
influence
over the financial and
operating policies of the
operation but does not
has control. Typically,
the investor holds less
than 50% of the voting
rights of the operation.
Equity share of
GHG emissions
The investor enters

into a joint venture
agreement
with
other investor(s) to
share control over the
operation which is
incorporated.
Equity share of
GHG emissions
The investor enters

into a joint venture
agreement
with
other investor(s) to
share control over the
operation which is
unincorporated.
Equity share of
GHG emissions
Other equity
investments
The investor does not

have control, joint
control or significant
influence over the
operation.
0% of GHG
emissions
0% of GHG
emissions
0% of GHG
emissions
Franchises
A franchise is a separate
legal entity usually not
under the financial or
operational control of
the franchiser and which
gives the franchise
holder rights to sell
a product or service.
Where the franchiser
holds an equity interest
in the franchise, the
treatments described
above will apply.
0% of GHG
emissions,
unless the
franchiser
holds an equity
interest
0% of GHG
emissions
unless the
franchiser holds
a controlling
equity interest
100% share of
GHG emissions (if
the franchiser has
operational control)
Jointly
controlled
entity/
Incorporated
joint venture
Jointly
controlled
asset or
operations/
unincorporated
joint venture
A3
Accounting Definition
0% of GHG
emissions
100% of GHG
emissions
(if operational
control)
0% of GHG
emissions
(if no operational
control)
0% of GHG
emissions
100% of GHG
emissions
(if operational
control)
0% of GHG
emissions
(if no operational
control)
0% of GHG
emissions
100% of GHG
emissions
(if operational
control)
0% of GHG
emissions
(if no operational
control)
0% of GHG
emissions (if the
franchiser does not
have operational
control)
Worked example
KS Industries is a company which is involved in many sectors. There are a total of eight (8) companies that
are related to KS Industries. KS Com is one of them which are completely owned by KS Industries while
HAZ is owned by three (3) companies and KS Industries holds 65% share with full operating control. NAB is
another company that is owned by KS Industries and its partners. KS Industries has full operational control
on NAB.
Other than that, KS Industries holds 33% interest of JAB but do not have the right to influence JABs
operating system. KS Retail which is held by KS Industries (80% interest) owned two (2) companies which
are known as ABC and XXX. KS Retail has control on operating policies of ABC but not on XXX. Other than
that, KS Industries holds 53% interest on PKS construction but does not control and affect their operating
policies.
The Figure 1 below outlines the organisational structure for KS Industries based on the economic
interest held by KS Industries and the table below sets out those GHG emissions for which KS Industries
has responsibility. The table shows how to apply the three (3) established approaches for consolidating
organisational wide emissions.
KS Industries
KS Com
100% owned
HAZ
65% owned
NAB
51% owned
JAB
KS Retail
33% owned
80% owned
PKS Construction
53% owned
XXX
ABC
50% owned
76% owned
Figure 1: KS Industries organisational structure

Table 2: Accounting for GHG emissions within KS Industries
Company Name
(wholly owned or
joint operation)
KS Com
Legal Structure and

Partners
Incorporated company
Economic
Interest
held by
KS Industries
100 %
Control of
Operating
Policies
KS Industries
Emission Accounted by
KS Industries
100% of operational
control
100% of equity share
100% of financial
control
A4
Company Name
(wholly owned or
joint operation)
Legal Structure and

Partners
Economic
Interest
held by
KS Industries
65 %
KS Industries
100% of operational
control
33% of equity share
33% of financial control
100% of operational
control
51% of equity share
100% of financial
control
Control of
Operating
Policies
HAZ
Non-incorporated
joint venture;
Partners have joint
financial control and
have 2 other partners
NAB
Incorporated
joint
venture and have
another partner
51 %
KS Industries
JAB
Incorporated
company;
Subsidiary of other
company (BXY)
33 %
BXY
KS Retail
Incorporated
company
80 %
KS Industries
PKS
Construction
Incorporated
joint
venture and have
another partner (BFF)
53 %
BFF
ABC
Subsidiary of KS Retail
76% owned
by KS Retail
XXX
Joint venture, partners

have joint financial
control and have
another partner (BGB)
50% owned
by KS Retail
Emission Accounted by
KS Industries
0% of operational
control
0% of equity share
100% of operational
control
80% of equity share
100% of financial
control
0% of operational
control
53% of equity share
KS Retail
100% of operational
(Subsidiary of control
KS Industries) 60.8% (76% x 80%) of
equity share
100% of financial
control
BGB
0% of operational
control
40% (50% x 80%) of
equity share
Step 4: Disclose the approach used

An organisation should disclose the approach used so that the public can have a better understanding
of the basis underlying the GHG emissions information collation and can better compare emissions
performance across different organisations.
A5
Annex B:
Steps to Determine Operational

Boundaries
Other indirect emissions are defined as indirect emissions (other than Scope 2 emissions) which occur
at sources that are not owned or controlled by the organization but are a consequence of the activities
of the organisation. Because the data and the tools are often not accessible, Scope 3 emissions are
difficult to measure compared to Scope 1 and Scope 2 emissions. Therefore, the degree of estimation
and extrapolation will be higher and hence, the lower accuracy of emissions. In spite of that, if Scope 3
emissions are included in the GHG calculation, it will give a comprehensive understanding of the overall
emissions plus the potential exposure to climate change risks of the organisation.
Moreover, it will assist the organisation to understand the relative magnitude of and the possible Scope 3
emissions changes in the organisation. In order to measure Scope 3 emissions, the organisations should
focus more on the most significant emissions in their operations. Below are the general steps to identify
and quantify the significant Scope 3 emissions.
Steps 1: Identify the organisations position in the supply chain
By identifying the position of the organisation in the supply chain, it will help to determine the activities
which are relevant to the organisation as well as the sources of the data collection. A supply chain is a
chain that moves a product or services from supplier to the customer as shown in the Figure 1 below. The
position of the organisation in chain of supply may be in one specific area or varies depending on the
complexity of the supply chain.
Downstream
Upstream
Extraction of raw
materials
Manufacture/
production
Retailing
Service/
product use
Return
logistics
Disposal
Transport
Figure 1: An example supply chain
B1
Steps 2: Map out activities connected with the operations that are not owned or controlled by the
organisation
This step will aid the organisations to understand where to get the activity data from Scope 3 emissions as
well as enable one to engage with other organisations in the supply chain. This activity data is easier to be
illustrated in a form off low chart or process map. The Table 1 is the checklist1 which will help one to map
out the activity data.
Table 1: An example of Scope 3 activity data checklist
Emissions Category
Sub-category
Purchased assets, materials and fuels
Extraction of materials and fuels (e.g. mining or drilling)

Production of goods and services that are purchased or
used by organisation (e.g. buildings, plant and machinery,
office equipment, vehicles, information technology (IT)
services)
Water supply
Transport-related activities
Transportation of purchased materials or goods

Transportation of purchased fuels
Employee business travel by non-owned means (e.g. public
transport, passenger air travel)
Employees commuting to and from work
Distribution of finished goods
Transportation of waste
Electricity-related activities not include Extraction, production and transportation of fuels

in Scope 2
consumed in the generation of electricity
Purchased electricity that is sold to an end user (reported
by utility company)
Generation of electricity that is lost in transmission and
distribution to the end-user (reported by end-user)
Leased assets, franchises and out sourced Emissions form contractual relationship that are not
activities
included within an organisations minimum required
emissions due to the consolidation approach chosen (e.g.
leased vehicles, tenanted buildings, IT data centres)
Sold goods and services
Use of goods or services by consumer downstream
Waste disposal
Disposal of waste generated in operations

Disposal of waste generated in the production of purchased
materials and fuels
Disposal of sold goods and services at the end of their life
Wastewater
1 This list is not exhaustive and other related GHG activities may be connected to the organisation.
B2
Step 3: Identify which Scope 3 emissions are most significant

The Scope 3 emissions need to be assessed in order to identify the most significant emissions to the
organisation. This is done by using the four (4)criteria as shown in the Table 2.
Table 2: Criteria to determine significant Scope 3 emissions
Criteria
Criteria 1:
Scale
Sub-category
To determine what are the largest indirect emissionscausing activities with which the organisation is connected
Recommended that organisations initially

focus on scale criteria and then use the
remaining three (3) criteria
Criteria 2:
Importance to business
To determine any other sources for GHG emissions that are

particularly important to business or that can contribute
to the organisations GHG risk exposure (e.g. electricity
consumption in the case of consumer use of energy
using products or emissions from vehicle use for motor
manufacturers)
Criteria 3:
Importance to stakeholders
To determine the emissions causing activities that the

stakeholders(e.g. feedback from customers, suppliers,
investors or civil society)are expecting the organisation to
report
Criteria 4:
Potential for reductions
To determine organisations potential to influence or reduce

emissions from indirect emissions activities
Step 4: Collect and quantify the other indirect emissions

The organisation need to know the sources of data as well as know what data should be collected from
each relevant emissions-releasing activity. One should identify partners that contribute to the significant
amount of GHGs along the value chain as this is an important step when the organisation wants to identify
the sources of emissions, gain the relevant data and as well as calculate the emissions.
The accuracy of the activity or emissions data depends on the level of data availability and reliability.
Therefore, it is better to use the actual activity or emissions data where possible. However, the assumption
and extrapolation are acceptable provided that there is transparency with regards to the assumption and
extrapolation approach as well as the data used for the analysis is adequate to support the objectives of
the GHG reporting.
B3
Annex C:
GlobalWarming Potentials (GWPs),

Default Values & Emissions Factors
Global Warming Potentials (GWPs)
The following table includes the direct (except for CH4) 100-year time horizon global warming potentials
(GWPs) relative to CO2, adapted from Table 2.14 (Errata) of the IPCC Fourth Assessment Report, 2007.
Direct (except for CH4) GWPs relative to CO2 GWPs for the 7 GHGs covered by the Kyoto Protocol
GHG
GWP for 100-year time horizon
Carbon dioxide (CO2 )
Methane (CH4)
25
Nitrous oxide (N2O)
298
Hydrofluorocarbons (HFCs)
HFC-23 CHF3
14,800
HFC-32 CH2F2
675
HFC-41 CH3F
92
HFC-125 CHF2CF3
3,500
HFC-134 CHF2CHF2
1,100
HFC-134a
CH2FCF3
HFC-143 CH2FCHF2
HFC-143a
CH3CF3
HFC-152 CH2FCH2F
353
4,470
53
CH3CHF
124
HFC-161 CH3CH2F
12
HFC-152a
C1
1,430
HFC-227ea
CF3CHFCF3
3,220
HFC-236cb
CH2FCF2CF3
1,340
HFC-236ea
CHF2CHFCF3
1,370
HFC-236fa
CF3CH2CF3
9,810
HFC-245ca
CH2FCF2CHF2
693
HFC-245fa
CHF2CH2CF3
1,030
HFC-365mfc
CH3CF2CH2CF3
HFC-43-10mee
CF3CHFCHFCF2CF3
794
1,640
GHG
GWP for 100-year time horizon
Perfluorinated Compounds (SFs, NFs & PFCs)

SF6
NF3
22,800
17,200
PFC-14 CF4
7,390
PFC-116 C2F6
12,200
PFC-218 C3F8
8,830
PFC-318 c-C4F8
10,300
PFC-3-1-10
C4F10
8,860
PFC-4-1-12
C5F12
9,160
PFC-5-1-14
C6F14
9,300
PCF-9-1-18
C10F18
>7,500
Trifluoromethyl sulfur pentafluoride (SF5CF3)
17,700
Perfluorocyclopropane (c-C3F6)
>17,340
Source: IPCC Fourth Assessment Report, 2007 (Table 2.14 Errata)
Default Values
Density
As a general reference, the density of some common fuels as obtained from the GHG Protocol calculation
tool GHG emissions from stationary combustion are as tabulated below:
Fuel
Density
Liquid fuels (kg/l)
Fuel
Density
Gaseous fuels (kg/m3)
Crude oil
0.80
Landfill gas
0.90
Motor gasoline
0.74
Ethane
1.30
Aviation gasoline
0.71
Natural gas
0.70
Jet kerosene
Other kerosene
0.79
0.80
Shale oil
1.00
Gas/Diesel oil
0.84
Residual fuel oil
0.94
Liquefied Petroleum Gases (LPG)
0.54
Naphtha
0.77
Lubricants
1.00
Source: GHG Protocol calculation tool GHG emissions from

stationary combustion developed by World Resources
Institute (WRI) (2008), version 4.0.
C2
Default heating and carbon content values

Heating Values (TJ/Gg)
Fuel
Fossil fuels
derived from
crude oil
Coal derived
products
C3
Lower Heating Value

Higher Heating Value
(LHV)/ Net Calorific Value (HHV)/ Gross Calorific
(NCV)
Value (NCV)
Typical
Lower
Higher
Typical
Crude oil
42.3
40.1
44.8
44.5
Orimulsion
27.5
27.5
28.3
28.9
Natural gas liquids
44.2
40.9
46.9
46.5
Motor gasoline
44.3
42.5
44.8
46.6
Aviation gasoline
44.3
42.5
44.8
46.6
Jet Gasoline
44.3
42.5
44.8
46.6
Jet Kerosene
44.1
42.0
45.0
46.4
Other Kerosene
43.8
42.4
45.2
46.1
Shale oil
38.1
32.1
45.2
40.1
Gas/diesel oil
43.0
41.4
43.3
45.3
Residual fuel oil
40.4
39.8
41.7
42.5
LPG
47.3
44.8
52.2
49.8
Ethane
46.4
44.9
48.8
51.6
Naphtha
44.5
41.8
46.5
46.8
Bitumen
40.2
33.5
41.2
42.3
Lubricants
40.2
33.5
42.3
42.3
Petroleum coke
32.5
29.7
41.9
34.2
Refinery feedstocks
43.0
36.3
46.4
45.3
Refinery gas
49.5
47.5
50.6
55.0
Paraffin waxes
40.2
33.7
48.2
42.3
White spirit and SBP
40.2
33.7
48.2
42.3
Other petroleum products
40.2
33.7
48.2
42.3
Anthracite
26.7
21.6
32.2
28.1
Coking coal
28.2
24.0
31.0
29.7
Other bituminous coal
25.8
19.9
30.5
27.2
Sub-bituminous coal
18.9
11.5
26.0
19.9
Lignite
11.9
5.5
21.6
12.5
Oil shale and tar sands
8.9
7.1
11.1
9.4
Brown coal briquettes
20.7
15.1
32.0
21.8
Carbon Content Values

Weight basis (%w/w)
Lower Heating Value

(LHV)/ Net Calorific Value
(HHV)/ Gross Calorific
(NCV) basis (Kg/GJ)
Value (NCV) basis (Kg/GJ)
Oxidation factor
(fraction)
Typical
Typical
Lower
Upper
Typical
84.6
20.0
19.4
20.6
19.0
57.8
21.0
18.9
23.3
20.0
77.4
17.5
15.9
19.2
16.6
83.7
18.9
18.4
19.9
18.0
84.6
19.1
18.4
19.9
18.1
84.6
19.1
18.4
19.9
18.1
86.0
19.5
19.0
20.3
18.5
85.8
19.6
19.3
20.1
18.6
76.2
20.0
18.5
21.6
19.0
86.9
20.2
19.8
20.4
19.2
85.2
21.1
20.6
21.5
20.0
81.4
17.2
16.8
17.9
16.3
78.0
16.8
15.4
18.7
15.1
89.0
20.0
18.9
20.8
19.0
88.4
22.0
19.9
24.5
20.9
80.4
20.0
19.6
20.5
19.0
86.5
26.6
22.6
31.3
25.3
86.0
20.0
18.8
20.9
19.0
77.7
15.7
13.3
19.0
14.1
80.4
20.0
19.7
20.3
19.0
80.4
20.0
19.7
20.3
19.0
80.4
20.0
19.7
20.3
19.0
71.6
26.8
25.8
27.5
25.5
72.8
25.8
23.8
27.6
24.5
66.6
25.8
24.4
27.2
24.5
49.5
26.2
25.3
27.3
24.9
32.8
27.6
24.8
31.3
26.2
25.9
29.1
24.6
34.0
27.6
55.1
26.6
23.8
29.6
25.3
1
C4
Heating Values (TJ/Gg)

Fuel
Lower Heating Value

(LHV)/ Net Calorific Value (HHV)/ Gross Calorific
(NCV)
Value (NCV)
Typical
Lower
Higher
Typical
Patent fuel
20.7
15.1
32.0
21.8
Coke oven coke and Lignite coke
28.2
25.1
30.2
29.7
Gas coke
28.2
25.1
30.2
29.7
Coal tar
28.0
14.1
55.0
29.5
Gas works gas
38.7
19.6
77.0
43.0
Coke oven gas
38.7
19.6
77.0
43.0
Blast furnace gas
2.5
1.2
5.0
2.7
Oxygen steel furnace gas
7.1
3.8
15.0
7.8
Natural gas
Natural gas
48.0
46.5
50.4
53.3
Other fossil
fuels
Municipal wastes (non-biomass

fraction)
10.0
7.0
18.0
10.5
Waste oils
40.2
20.3
80.0
42.3
Peat
Peat
9.8
7.8
12.5
10.3
Biomass
fuels
Wood/ wood waste
15.6
7.9
31.0
16.4
Sulphite lyes (black liquor)
11.8
5.9
23.0
12.4
Other primary solid biomass
11.6
5.9
23.0
12.2
Charcoal
29.5
14.9
58.0
31.1
Biogasoline
27.0
13.6
54.0
28.4
Biodiesels
27.0
13.6
54.0
28.4
Other liquid biofuels
27.4
13.8
54.0
28.8
Landfill gas
50.4
25.4
100.0
56.0
Sludge gas
50.4
25.4
100.0
56.0
Other biogas
50.4
25.4
100.0
56.0
Municipal wastes (biomass

fraction)
11.6
6.8
18.0
12.2
Source: Values are directly from or otherwise, derived from 2006 IPCC Guidelines for National Greenhouse Gas Inventories (Volume 2,
Chapter 1 Tables 1.2 & Table 1.3)
Note:
It is recommended to use the default value instead of upper or lower range emission factors to maintain the
consistency.
C5
Carbon Content Values

Weight basis (%w/w)
Lower Heating Value

(LHV)/ Net Calorific Value
(HHV)/ Gross Calorific
(NCV) basis (Kg/GJ)
Value (NCV) basis (Kg/GJ)
Oxidation factor
(fraction)
Typical
Typical
Lower
Upper
Typical
55.1
26.6
23.8
29.6
25.3
82.3
29.2
26.1
32.4
27.7
82.3
29.2
26.1
32.4
27.7
61.6
22.0
18.6
26.0
20.9
46.8
12.1
10.3
15.0
10.9
46.8
12.1
10.3
15.0
10.9
17.5
70.8
59.7
84.0
63.7
35.0
49.6
39.5
55.0
44.6
73.4
15.3
14.8
15.9
13.8
25.0
25.0
20.0
33.0
23.8
80.4
20.0
19.7
20.3
19.0
28.2
28.9
28.4
29.5
27.5
47.6
30.5
25.9
36.0
29.0
30.7
26.0
22.0
30.0
24.7
31.7
27.3
23.1
32.0
25.9
90.0
30.5
25.9
36.0
29.0
52.1
19.3
16.3
23.0
18.3
52.1
19.3
16.3
23.0
18.3
59.5
21.7
18.3
26.0
20.6
75.1
14.9
12.6
18.0
13.4
75.1
14.9
12.6
18.0
13.4
75.1
14.9
12.6
18.0
13.4
31.7
27.3
23.1
32.0
25.9
C6
Emissions Factors
Grid emissions factors
The grid emissions factors calculated in the Study on Grid Connected Electricity Baselines in Malaysia by
MGTC for year 2008 2012 are as per the table below:
Grid Emission Factors (tCO2/MWh)
Region
Year 2008
Year 2009
Year 2010
Year 2011
Year 2012
Peninsular Malaysia
0.672
0.683
0.760
0.747
0.741
Sarawak
0.825
0.805
0.847
0.84
0.872
Sabah
0.651
0.612
0.574
0.531
0.546
Source: Study on Grid Connected Electricity Baselines in Malaysia
The complete reports of how the grid emissions factors were derived can be downloaded from the
following websites:
http://cdm.greentechmalaysia.my/up_dir/articles1016,article,1270025735,label_CDM_Baseline_2008.pdf
http://cdm.greentechmalaysia.my/up_dir/CDM%20Electricity%20Baseline%202009.pdf
http://cdm.greentechmalaysia.my/up_dir/Report_CDM_Baseline_2010&2011.pdf
http://www.greentechmalaysia.my/content.asp?zoneid=4&cmscategoryid=84#.U1RlHlehHHR
CO2 emissions factors
CO2 emissions factors by fuel
Fuel
Oil
Products
Crude oil
Orimulsion
Natural Gas Liquids
Motor gasoline
Aviation gasoline
Jet gasoline
Jet kerosene
Other kerosene
Shale oil
Gas/Diesel oil
Residual fuel oil
LPG
Ethane
Naphtha
Bitumen
Lubricants
Lower
Heating
Value
(LHV)
TJ/Gg
42.3
27.5
44.2
44.3
44.3
44.3
44.1
43.8
38.1
43.0
40.4
47.3
46.4
44.5
40.2
40.2
CO2 emissions factors for fuel consumption

data that have been supplied on different
measurement bases
Energy
basis
kg/TJ
Mass
basis
kg/tonne
Liquid
basis
t/litre
73,300
77,000
64,200
69,300
70,000
70,000
71,500
71,900
73,300
74,100
77,400
63,100
61,600
73,300
80,700
73,300
3,100.59
2,117.50
2,837.64
3,069.99
3,101.00
3,101.00
3,153.15
3,149.22
2,792.73
3,186.30
3,126.96
2,984.63
2,858.24
3,261.85
3,244.14
2,946.66
0.002481
Gas basis
t/m3
0.002272
0.002202
0.002202
0.002491
0.002519
0.002793
0.002677
0.002939
0.001612
3.7157E-06
0.002512
0.002947
Fuel
Coal
products
Natural gas
Other
wastes
Biomass
Petroleum coke
Refinery feedstocks
Refinery gas
Paraffin waxes
White Spirit/SBP
Anthracite
Coking coal
Sub bituminous coal
Lignite
Patent fuel
Coke oven coke
Lignite coke
Gas coke
Coal tar
Gas works gas
Coke oven gas
Blast furnace gas
Natural gas
Municipal waste (Non
biomass fraction)
Industrial wastes
Waste oils
Wood or Wood waste
Sulphite lyes (Black liquor)
Other primary solid
biomass fuels
Charcoal
Biogasoline
Biodiesels
Landfill gas
Lower
Heating
Value
(LHV)
TJ/Gg

measurement bases
Energy
basis
kg/TJ
Mass
basis
kg/tonne
32.5
43.0
49.5
40.2
40.2
40.2
26.7
28.2
25.8
18.9
11.9
8.9
20.7
20.7
28.2
28.2
28.2
28.0
38.7
38.7
2.5
7.1
48.0
97,500
73,300
57,600
73,300
73,300
73,300
98,300
94,600
94,600
96,100
101,000
107,000
97,500
97,500
107,000
107,000
107,000
80,700
44,400
44,400
260,000
182,000
56,100
3,168.75
3,151.90
2,851.20
2,946.66
2,946.66
2,946.66
2,624.61
2,667.72
2,440.68
1,816.29
1,201.90
952.30
2,018.25
2,018.25
3,017.40
3,017.40
3,017.40
2,259.60
1,718.28
1,718.28
642.20
1,284.92
2,692.80
10.0
91,700
917.00
NA
40.2
15.6
11.8
143,000
73,300
112,000
95,300
NA
2,946.66
1,747.20
1,124.54
11.6
100,000
1,160.00
29.5
27.0
27.0
27.4
50.4
112,000
70,800
70,800
79,600
54,600
3,304.00
1,911.60
1,911.60
2,181.04
2,751.84
Liquid
basis
t/litre
Gas basis
t/m3
1.885E-06
2.4767E-06
Fuel
Sludge gas
Other biogas
Municipal wastes (Biomass
fraction)
Peat
Lower
Heating
Value
(LHV)
TJ/Gg

measurement bases
Energy
basis
kg/TJ
Mass
basis
kg/tonne
50.4
50.4
54,600
54,600
2,751.84
2,751.84
11.6
100,000
1,160.00
9.8
106,000
1,034.56
Liquid
basis
t/litre
Gas basis
t/m3
Source: IPCC 2006 Guidelines for National Greenhouse Gas Inventories
CH4 emissions factors by fuel
Fuel
Oil
Products
Coal
products
C9
Crude oil
Orimulsion
Natural Gas Liquids
Motor gasoline
Aviation gasoline
Jet gasoline
Jet kerosene
Other kerosene
Shale oil
Gas/Diesel oil
Residual fuel oil
LPG
Ethane
Naphtha
Bitumen
Lubricants
Petroleum coke
Refinery feedstocks
Refinery gas
Paraffin waxes
White Spirit/SBP
Anthracite
Coking coal
Lower
Heating
Value
(LHV)
TJ/Gg
42.3
27.5
44.2
44.3
44.3
44.3
44.1
43.8
38.1
43.0
40.4
47.3
46.4
44.5
40.2
40.2
32.5
43.0
49.5
40.2
40.2
40.2
26.7
28.2
25.8
CH4 emissions factors for fuel consumption

measurement bases
Energy
basis
kg/TJ
Mass
basis
kg/tonne
Liquid
basis
t/litre
10
10
10
10
10
10
10
10
10
10
10
5
5
10
10
10
10
10
5
10
10
10
10
10
10
0.4230
0.2750
0.4420
0.4430
0.4430
0.4430
0.4410
0.4380
0.3810
0.4300
0.4040
0.2365
0.2320
0.4450
0.4020
0.4020
0.3250
0.4300
0.2475
0.4020
0.4020
0.4020
0.2670
0.2820
0.2580
3.384E-07
Gas basis
t/m3
3.278E-07
3.145E-07
3.145E-07
3.484E-07
3.504E-07
3.81E-07
3.612E-07
3.798E-07
1.277E-07
3.016E-10
3.427E-07
4.02E-07
Fuel
Natural gas
Other
wastes
Biomass
Sub bituminous coal

Lignite
Patent fuel
Coke oven coke
Lignite coke
Gas coke
Coal tar
Gas works gas
Coke oven gas
Blast furnace gas
Natural gas
biomass fraction)
Industrial wastes
Waste oils
Wood or Wood waste
Other primary solid
biomass fuels
Charcoal
Biogasoline
Biodiesels
Landfill gas
Sludge gas
Other biogas
fraction)
Peat
Lower
Heating
Value
(LHV)
TJ/Gg
CH4 emissions factors for fuel consumption

measurement bases
Energy
basis
kg/TJ
Mass
basis
kg/tonne
18.9
11.9
8.9
20.7
20.7
28.2
28.2
28.2
28.0
38.7
38.7
2.5
7.1
48.0
10
10
10
10
10
10
10
5
10
5
5
5
5
5
0.1890
0.1190
0.0890
0.2070
0.2070
0.2820
0.2820
0.1410
0.2800
0.1935
0.1935
0.0124
0.0353
0.2400
10.0
300
3.0000
NA
40.2
15.6
11.8
300
300
300
3
NA
12.0600
4.6800
0.0354
11.6
300
3.4800
29.5
27.0
27.0
27.4
50.4
50.4
50.4
200
10
10
10
5
5
5
5.9000
0.2700
0.2700
0.2740
0.2520
0.2520
0.2520
11.6
300
3.4800
9.8
10
0.0976
Liquid
basis
t/litre
Gas basis
t/m3
1.68E-10
2.268E-10
Note:
CH4 and N2O gases produced from fuel combustion maybe excluded for simplification if the emission source is
C10
N2O emissions factors by fuel
Fuel
Oil
Products
Coal
products
C11
Crude oil
Orimulsion
Natural Gas Liquids
Motor gasoline
Aviation gasoline
Jet gasoline
Jet kerosene
Other kerosene
Shale oil
Gas/Diesel oil
Residual fuel oil
LPG
Ethane
Naphtha
Bitumen
Lubricants
Petroleum coke
Refinery feedstocks
Refinery gas
Paraffin waxes
White Spirit/SBP
Anthracite
Coking coal
Sub bituminous coal
Lignite
Patent fuel
Coke oven coke
Lignite coke
Gas coke
Coal tar
Gas works gas
Coke oven gas
Blast furnace gas
Lower
Heating
Value
(LHV)
TJ/Gg
42.3
27.5
44.2
44.3
44.3
44.3
44.1
43.8
38.1
43.0
40.4
47.3
46.4
44.5
40.2
40.2
32.5
43.0
49.5
40.2
40.2
40.2
26.7
28.2
25.8
18.9
11.9
8.9
20.7
20.7
28.2
28.2
28.2
28.0
38.7
38.7
2.5
7.1
N2O emissions factors for fuel consumption

measurement bases
Energy
basis
kg/TJ
Mass
basis
kg/tonne
Liquid
basis
t/litre
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.1
0.1
0.6
0.6
0.6
0.6
0.6
0.1
0.6
0.6
0.6
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
0.1
1.5
0.1
0.1
0.1
0.1
0.0254
0.0165
0.0265
0.0266
0.0266
0.0266
0.0265
0.0263
0.0229
0.0258
0.0242
0.0047
0.0046
0.0267
0.0241
0.0241
0.0195
0.0258
0.0050
0.0241
0.0241
0.0241
0.0401
0.0423
0.0387
0.0284
0.0179
0.0134
0.0311
0.0311
0.0423
0.0423
0.0028
0.0420
0.0039
0.0039
0.0002
0.0007
2.03E-08
Gas basis
t/m3
1.97E-08
1.89E-08
1.89E-08
2.09E-08
2.1E-08
2.29E-08
2.17E-08
2.28E-08
2.6E-09
6E-12
2.06E-08
2.41E-08
Fuel
Natural gas
Other
wastes
Biomass
Natural gas
biomass fraction)
Industrial wastes
Waste oils
Wood or Wood waste
Other primary solid
biomass fuels
Charcoal
Biogasoline
Biodiesels
Landfill gas
Sludge gas
Other biogas
fraction)
Peat
Lower
Heating
Value
(LHV)
TJ/Gg
N2O emissions factors for fuel consumption

measurement bases
Energy
basis
kg/TJ
Mass
basis
kg/tonne
48.0
0.1
0.0048
10.0
4.0
0.0400
NA
40.2
15.6
11.8
4.0
4.0
4.0
2.0
NA
0.1608
0.0624
0.0236
11.6
4.0
0.0464
29.5
27.0
27.0
27.4
50.4
50.4
50.4
1.0
0.6
0.6
0.6
0.1
0.1
0.1
0.0295
0.0162
0.0162
0.0164
0.0050
0.0050
0.0050
11.6
4.0
0.0464
9.8
1.4
0.0137
Liquid
basis
t/litre
Gas basis
t/m3
3.4E-12
4.5E-12
Note:
CH4 and N2O gases produced from fuel combustion maybe excluded for simplification if the emissions source is
C12
Process-specific emissions factors

Some of the process-specific emissions factors used in the GHG Protocol calculation tools are as tabulated
below:
Cross-sector tools
Transportation Activity
Transport
Description
mpg tCO2/litre
Default
CO2 emissions
tCO2/km
CH4 emissions
tCH4/km
N2O emissions
tN2O/km
Road Transportation
Hybrid Automobiles
34
0.0001
Small Gasoline
Automobiles
Medium Gasoline
Automobiles
Large Gasoline
Automobiles
29
0.002328
0.000189
2.09E-08
2.21877E-08
23
0.002328
0.000238
2.51E-08
3.17589E-08
19
0.002328
0.000288
1.14E-07
6.10317E-08
LPG Automobile
21
0.00153
0.000171
2.3E-08
4.16408E-08
Diesel Automobiles
24
0.002682
0.000263
3.11E-10
6.21504E-10
Gasoline Light Truck
14
0.002328
0.000391
6.22E-10
9.32256E-10
Gasoline Heavy Truck
0.002328
0.000913
1.14E-07
6.10317E-08
Diesel Light Truck
15
0.002682
0.000421
6.22E-10
9.32256E-10
Diesel Heavy Truck
0.002682
0.000901
3.17E-09
2.98322E-09
Light Motorcycle
60
9.34E-05
4.53E-08
4.59913E-09
Diesel Locomotive
kg CO2/
passenger km
0.000107
Electric Locomotive
0.000214
Coal Locomotive
0.000139
Rail Transportation
Source: Defra, EPA and IPCC 2006 Guidelines for National Greenhouse Gas Inventories. Conversion factors used are 1 gallon = 3.785
litres and 1 mile = 1.609 kilometres, GHG Protocol calculation tool GHG emissions from pulp and paper mills developed by WRI,
WBCSD, NCASI and ICFPA.
Note:
CH4 and N2O gases produced from fuel combustion maybe excluded for simplification if the emissions source is
Sector Specific Tools
GHG emissions from the production of aluminium
Process
Soderberg process
Prebaked anode process
Source: International Aluminium Institute (IAI) member survey, 2004
C13
CO2 default emission factors (t CO2 /t Al)

1.7
1.6
GHG emissions from the production of nitric acid

N2O default emissions factors (t N2O /t HNO3)
Technology
Atmospheric pressure plant (low pressure)
Plants with NSCR (all processes)
Plants with process-integrated or tailgas N2O
destruction
Medium pressure combustion plant
High pressure plants
0.005
0.002
0.0025
0.007
0.009
Source: 2006 IPCC Guidelines for National Greenhouse Gas Inventories (Volume 3, Chapter 3.3)
HFC-23 emissions from the production of hydrochlorofluorocarbon (HCFC)-22

Period
HFC-23 emissions factors (t HFC-23 / t HCFC-22)
Plants constructed prior to 1995

Recent plants
0.04
0.03
Source: 2006 IPCC Guidelines for National Greenhouse Gas Inventories (Volume 3, Chapter 3, Table 3.28)
CO2 emissions from the production of lime

Approach 2: Calculating CO2 emissions based on carbonate input data
Carbonate
Mineral name(s)
CO2 emissions factors (tCO2 /t carbonate)
CaCO3
MgCO3
CaMg(CO3)2
FeCO3
Ca(Fe,Mg,Mn)(CO3)2
MnCO3
Na2CO3
Calcite or aragonite
Magnesite
Dolomite
Siderite
Ankerite
Rhodochrosite
Sodium carbonate or soda ash
0.44
0.52
0.48
0.38
0.40 - 0.48
0.38
0.41
Source: 2006 IPCC Guidelines for National Greenhouse Gas Inventories (Volume 3, Chapter 2)
N2O emissions from the production of adipic acid

N2O emission factor (t N2O /t adipic acid)
Range of N2O emissions factor (t N2O /t adipic acid)
0.30
0.27 - 0.33
Source: 2006 IPCC Guidelines for National Greenhouse Gas Inventories
For more information on the default factors used, please refer to the GHG Protocol calculation tools and
guidance (http://www.ghgprotocol.org/calculation-tools/all-tools) and 2006 IPCC Guidelines for National
Greenhouse Gas Inventories (www.ipcc.ch).
C14
Annex D:
List of Emissions and Conversion

Factors
For the following information presented for each calculation tool, detailed information can be found in the
GHG Protocol website (http://www.ghgprotocol.org/calculation-tools/all-tools).
Please note that the details presented are only for the calculation tools presented in Table 3 of Corporate
Standard (except for GHG Protocol Guidance on Uncertainty Assessment in GHG Inventories and Calculating
Statistical Parameter Uncertainty). There are other tools available (GHG Protocol and others which have
been derived from GHG Protocol) which are relevant and can be used as references or applied for GHG
reporting.
The information presented is not exhaustive and does not give a clear representation of how the calculation
tools can be used. For more details on the calculations, please refer to the guidance and worksheet(s)
available in the GHG Protocol website.
Name of calculation tool: Calculation tool for direct emissions from stationary combustion
Applicability
Direct greenhouse gas emissions from stationary combustion processes
Type of GHG
emissions
CO2 CH4 N2O
Typical source(s)
Most stationary combustion devices can be classified into one of the following
categories:
Boilers
Dryers
Burners
Internal combustion engines
Turbines
Thermal oxidisers
Heaters
Open burning (e.g. fireplaces)
Flares
Furnaces, including blast furnaces
Incinerators
Any other equipment or machinery
Kilns
that combusts carbon bearing fuels
or waste streams
Ovens
Examples of
important
parameters/
activity data
Volume / mass / heat content of fuel consumed

Carbon content of fuel on a volume / mass / heating value basis
Oxidation factor to account for fraction of carbon in fuel that remains as soot or
ash
Calorific value (i.e. heat content) of fuel on a volume / mass basis
Sources for
activity data
Volume / mass / heat content of fuel consumed fuel receipts, purchase or

delivery records, metering of the amount of fuel entering the combustion device
or fuel expenditure data in monetary units that is then converted to physical
units
Carbon content values laboratory fuel analysis, data provided by fuel suppliers
or default factors
Oxidation fraction based on any combination of analyses of the carbon content
of residual solids (i.e. bottom ash, fly ash and soot), expert judgment and default
factors
Name of calculation tool: Calculating HFC and PFC emissions from the manufacturing, installation,
operation and disposal of refrigeration & air-conditioning equipment
Applicability
Direct HFC emissions resulting from manufacturing, servicing and disposal

of refrigeration and air-conditioning equipment, including leakage over the
operational life of the equipment
Type of GHG
emissions
HFC
Typical source(s)
Refrigeration and air-conditioning is composed of many end-uses, including but

not limited to:
PFC
Household refrigeration
Domestic air conditioning and heat
pumps
Mobile air conditioning
Chillers
Retail food refrigeration
Examples of
important
parameters/
activity data
Cold storage warehouses

Refrigerated transport
Industrial process refrigeration
Commercial unitary air conditioning
systems
Depends on the HFC quantification approach used based on data availability,

purpose of quantification and the level of accuracy required
a) Screening method emission factor based approach:
Number of units of the refrigeration / air-conditioning equipment according
to type in the facility for assembly / installation, operation and being
disposed of
Original refrigerant charge in each refrigeration / air-conditioning equipment
according to type
Assembly leakage factor for manufacturing refrigeration / air-conditioning
equipment according to type
Number of different types of refrigeration / air-conditioning equipment
produced
Annual leakage from refrigeration / air-conditioning equipment according
to type
Time since last recharge of refrigeration / air-conditioning equipment
according to type
Percentage of refrigerant recycled
Amount of charge recycled
Amount of refrigerant destroyed
b) Sales-based approach:
Air-conditioning and refrigeration equipment used
Type of refrigerant used for each equipment
Refrigerant inventory at the beginning and end of the year
Amount of refrigerant purchased from producers / distributors, provided by
manufacturers, added to equipment by contractors, returned by equipment
user or after off-site recycling or reclamation, sold, left in equipment sold
to other entities, charged into equipment, delivered to equipment users in
containers, returned to suppliers and refrigerant producers and sent off-site
D2
Applicability
Direct HFC emissions resulting from manufacturing, servicing and disposal

of refrigeration and air-conditioning equipment, including leakage over the
operational life of the equipment
for recycling or reclamation or destruction
Total full and proper charge of all new equipment purchased, equipment
retrofitted, equipment retired or sold and equipment that previously used
this refrigerant but was retrofitted this year to use a different refrigerant
Type of GHG
emissions
c) Lifecycle stage approach:

Air-conditioning and refrigeration equipment used
Type of refrigerant used for each equipment
Amount of refrigerant used to fill new equipment / service equipment
Total full and proper charge of equipment retired or sold and for all
equipment that previously used this refrigerant but was retrofitted to use a
different refrigerant
Amount of refrigerant recovered from equipment retired or sold to other
entities and recovered from equipment retrofitted to use a different
refrigerant
Sources for
activity data
Depends on the HFC quantification approach used based on data availability,

purpose of quantification and the level of accuracy required:
a) Sales-based approach:
Entity purchase and service
records
b) Lifecycle stage approach:

Required information to be
obtained from the contractors
who service their equipment
Name of calculation tool: the aluminium sector addendum to the WBCSD/WRI GHG Protocol
Applicability
Type of GHG
emissions
D3
CO2 and PFC emissions resulting from primary aluminium production and
supporting processes. Emissions from the combustion of fossil fuels associated
with the production of electricity, primary aluminium production, bauxite
mining, bauxite ore refining and aluminium production from recycled sources
are covered in Calculation Tool for Direct Emissions from Stationary Combustion
CO2 PFC
Typical source(s)
Fuel combustion in furnaces/boilers

Coke calcination
Anode production
Anode consumption
PFC emissions
Lime production
Examples of
important
parameters/
activity data
Emissions of cyclohexane soluble

matter
Typical binder content in paste
Sulphur content in pitch
Ash content in pitch
Hydrogen content in pitch
Sulphur content in calcined coke
Ash content in calcined coke
Carbon in skimmed dust
Total pitch consumed
Carbon content of pitch
Total coke consumed
Carbon content of coke
Total packing coke consumed
Total metal (aluminium) production

Net anode consumption
Sulphur content in baked anodes
Ash content in baked anodes
Weight of green anodes
Weight of baked anodes
Hydrogen content in green anodes
Baked anode production
Waste tar collected
Packing coke consumption
Baked anode production
Sulphur content in packing coke
Ash content in packing coke
Paste consumption
Applicability
CO2 and PFC emissions resulting from primary aluminium production and
supporting processes. Emissions from the combustion of fossil fuels associated
with the production of electricity, primary aluminium production, bauxite
mining, bauxite ore refining and aluminium production from recycled sources
are covered in Calculation Tool for Direct Emissions from Stationary Combustion

Sources for
activity data
Carbon content of packing coke

Total carbon by-products or waste
Total mass of purchased anodes
Carbon content of purchased
anodes
Total mass of sold anodes
Carbon content of sold anodes
Green coke feed
Humidity in green coke
Volatiles in green coke
Sulphur content in green coke
Calcinated coke produced
Under-calcinated coke collected
Coke dust emissions
Sulphur content in calcinated coke
Quantity of soda ash consumed

Purity of soda ash consumed
Quantity quick lime produced
Purity of quick lime
Quantity of slaked lime produced
Purity of slaked lime
Anode effect minutes per cell day
Slope coefficient for CF4
Over voltage coefficient for CF4
Anode effect over voltage
Current efficiency for aluminium
production
Other parameters as per the
equations used for GHG reporting
To determine the sources for activity data which is relevant and has to be used,
please refer to Appendix A in the guidance of the calculator tool to identify the
equations which have to be applied for reporting. Examples of the sources include
but are not limited to:
Individual facility records
Industry typical value
Name of calculation tool: Calculating GHG emissions from iron and steel production
Applicability
Type of GHG
emissions
Typical source(s)
Estimation of GHG emissions from sources associated with iron and steel
production. Other sources that are not represented but may contribute
significantly to a facilitys overall emissions include the on-site transportation of
materials and the consumption of purchased electricity, heat and steam
CO2 CH4 N2O

Iron and steel manufacturers
Examples of
important
parameters/
activity data
Volume/ mass of fuel consumed/

combusted
Carbon content of fuel on a volume/
mass/ heating value basis
Fraction oxidation factor
Heating value of fuel

Fuel-specific emission factor
Equipment-specific emission factor
Other parameters as per the equations
used for GHG reporting
Sources for
activity data
On-site metering of the fuel inputs

into the combustion units or from the
output of these units
Purchase or delivery records
Tier 1: Default values
Tier 2: National statistical agencies and

other national level organisations
Tier 3: Available from suppliers or from
the Material Safety Data Sheets for
purchased fuels
D4
Name of calculation tool: Calculating N2O emissions from the production of nitric acid
Applicability
Covers process related to N2O emissions from the production of nitric acid.
Emissions from direct emissions from the combustion of fossil fuel occurring
during the production of nitric acid and indirect emissions from the purchase
of energy (electricity or steam) used for nitric acid production are covered in
Calculation Tool for Direct Emissions from Stationary Combustion
Type of GHG
emissions
N2O
Typical source(s)
Nitric acid producers
Examples of
important
parameters/
activity data
Concentration of N2O in the flue gas & flow rate of the flue gas - direct monitoring
of N2O emissions (most accurate)
Sources for
activity data
Quantity of nitric acid produced, N2O emission factor, abatement technology use
factor / destruction efficiency of the abatement system & amount of time that
the system has been used at the plant - site-specific / default emission factors
Direct monitoring of N2O emissions (most accurate)
Site-specific emission factors (second best)
Default emission factors (least accurate)
More details on the calculations can be referred to the guidance and/or
worksheet(s) in the GHG Protocol
Name of calculation tool: Calculating emissions from ammonia production

Applicability
Direct CO2 emissions from the production of NH3 (ammonia)
Type of GHG
emissions
CO2
Typical source(s)
Ammonia producers
Examples of
important
parameters/
activity data
Quantity of ammonia produced

Fuel-specific and process-specific
emission factor
Carbon content factor
Carbon oxidation factor
Amount of CO2 sequestered by the

carbon storage and sequestration
(CSS) technologies and for urea
synthesis
Sources for
activity data
Purchase receipt
Delivery receipt
Contract purchase or firm purchase
records
Stock inventory documentation

Metered fuel documentation
Name of calculation tool: Calculating N2O emissions from the production of adipic acid
Applicability
D5
Direct CO2 emissions resulting from adipic acid production
Type of GHG
emissions
N2O
Typical source(s)
Adipic acid producers
Examples of
important
parameters/
activity data
Quantity of adipic acid produced

N2O emission factor
Abatement technology destruction factor
Abatement technology utilization rate
Name of calculation tool: Calculating CO2 process emissions from cement production (cement-based &
clinker based methodologies)
Applicability
Direct CO2 emissions resulting from cement production
Type of GHG
emissions
CO2
Typical source(s)
Cement producers, examples of the sources:

Calcination of carbonates and combustion of organic carbon contained in raw
materials
Combustion of conventional fossil kiln fuels
Combustion of alternative fossil kiln fuels (also called fossil AF or fossil wastes)
Combustion of biomass kiln fuels (including biomass wastes)
Combustion of non-kiln fuels
Combustion of the carbon contained in wastewater
Examples of
important
parameters/
activity data
There are 2 approaches available to estimating GHG emissions from cement

production:
a) Cement-based GHG emission estimation methodology
Cement production
Clinker content of the cement
Raw material content of the clinker
b) Clinker-based GHG emission estimation methodology
Name of calculation tool: Calculating CO2 emissions the production of lime

Applicability
Direct CO2 emissions resulting from lime manufacturing
Type of GHG
emissions
CO2
Typical source(s)
Lime producers
Examples of
important
parameters/
activity data
There are 2 approaches available to

estimating GHG emissions from lime
production:
a) Using production data
Quantity of each type of lime
produced
Stoichiometric ratio of each type
of lime
CaO or CaO.MgO content of each
type of lime
Proportion of hydrated lime in
each type of lime
Water content of the hydrated
lime in each type of lime
Lime Kiln Dust (LKD) correction
factor
b)
Using data on the carbonate
composition of the raw material
feed that enters the lime kiln
Emission factor for each type of
carbonate
Weight / mass of each type of
carbonate consumed
Fraction of calcination achieved
for each type of carbonate
Weight / mass of LKD
Weight fraction of original
carbonate in the LKD
Fraction calcination achieved for
LKD
Emission
factor
for
the
uncalcined carbonate in LKD
D6
Name of calculation tool: Calculating HFC-23 (CHF3) emissions from the production of HCFC-22
Applicability
Direct trifluoromethane (HFC-23 or CHF3) emissions resulting from the

production of chlorodifluoromethane (HCFC-22 or CHClF2)
Type of GHG
emissions
CHF3
Typical source(s)
HCFC-22 or CHClF2 producers
Examples of
important
parameters/
activity data
There are 4 approaches available to estimating GHG emissions from the production
of HCFC-22 or CHClF2:
a) Continuous emissions monitoring (CEM) practices
b) Integrating over time plant-specific measurements of the flow and concentration
of HFC-23 in the exhaust stream
Flow of HFC-23 in the vapor stream
Concentration of HFC-23 in the vapor stream
Amount of time that the HFC-23 flowed through the vapor stream
Percent of emissions abated by reduction technologies and practices (if
applicable)

Percent of time the abatement technology was in use (if applicable)
c) Using data on the fluorine and carbon balance efficiencies of the manufacturing
process
Amount of HCFC-22 produced by plant
Amount of time that the HFC-23 exhaust stream is released to the
atmosphere, untreated
d) General methodology
Total amount of HCFC-22 produced by the facility
FC-23 emission factor
Fraction of time in which the HFC-23 exhaust stream is vented to the
atmosphere untreated
Name of calculation tool: Calculating GHG emissions from pulp and paper mills
Applicability
CH4 and N2O emissions from fossil fuel-fired units, recovery furnaces, biomassfired boilers and lime kilns
CO2 emissions from make-up calcium carbonate (CaCO3) or sodium carbonate
(Na2CO3) used in the pulp mill
CH4 emissions attributable to mill wastes in landfills and anaerobic waste
treatment operations
Fossil fuel-derived CO2 exported to satelite precipitated calcium carbonate
(PCC) plants
Type of GHG
emissions
CO2 CH4 N2O
Typical source(s)
Power boilers, gas turbines, and other combustion devices producing steam
and/or power for the mill
Recovery furnaces and other devices burning spent pulping liquorsincinerators
Lime kilns and calciners
Gas- or other fossil fuel-fired dryers (e.g. infrared dryers)
Anaerobic wastewater treatment or sludge digestion operations (usually
included in the boundaries of the GHG report only if on-site or owned by the
company)
Applicability
CH4 and N2O emissions from fossil fuel-fired units, recovery furnaces, biomassfired boilers and lime kilns
CO2 emissions from make-up calcium carbonate (CaCO3) or sodium carbonate
(Na2CO3) used in the pulp mill
CH4 emissions attributable to mill wastes in landfills and anaerobic waste
treatment operations
Fossil fuel-derived CO2 exported to satelite precipitated calcium carbonate
(PCC) plants
Landfills used to dispose of mill wastes (usually included in the boundaries of
the GHG report only if on-site or owned by the company)
On-site vehicles and machinery
Harvesting equipment used to supply the mill (usually included in the boundaries
of the GHG report only if owned by the company)
Trucks used to transport raw materials, products, or wastes for the mill (usually
included in the boundaries of the GHG report only if owned by the company)
Examples of
important
parameters/
activity data
For each type of sources of emissions from different processes in the pulp and
paper mills, specific equations and calculations were provided. More details on
the calculations can be referred to the guidance and/or worksheet(s) in the GHG
Protocol
Name of calculation tool: Calculating PFC emissions from the production of semiconductor wafers
Applicability
PFC Emissions from the Production of semiconductor wafers
Type of GHG
emissions
PFC
Typical source(s)
Semiconductor wafers producers
Examples of
important
parameters/
activity data
Mass of gas purchased

Mass of tetrafluoromethane (CF4) created per unit mass of PFC transformed
Fraction of PFC destroyed by abatement
Fraction of PFC converted to CF4 and destroyed by abatement
Average destruction efficiency of abatement toolj for gas
Average destruction efficiency of abatement toolj for CF4
Fraction of gas that is fed into the abatement tools
D8
Annex E:
Example Report Template

This sample reporting template is meant to help outline the reporting requirements of the MYCarbon
Reporting Guidelines.
Corporate Greenhouse Gas Emissions Report

Version 1.2
[ORGANISATION NAME]
[REPORTING YEAR]
ORGANISATION
LOGO
THIS DOCUMENT AND THE INFORMATION PROVIDED IN IT ARE CONFIDENTIAL AND WILL ONLY BE
USED FOR THE SOLE PURPOSE OF MYCARBON PROGRAMME
E1
REQUIRED INFORMATION
SECTION A: GENERAL DESCRIPTION
A.1. REPORTING PERIOD
From
DD/MM/YYYY
to
DD/MM/YYYY
A.2. ORGANISATION INFORMATION

Organisation Name
Organisation Address
Office Number
Street Name
Town / City
Registration of Company (ROC) Number

Organisation No. Of Employees (Corporate
Total)
Organisation Website
Building Name
Postal Code
:
:
:
Organisation Contact Person
Contact Person Designation
Contact Person E-mail
Contact Person Phone Number
Contact Person Facsimile Number
Organisation Core Business(es)
:
Real estate activities
Information and communication
Government sector
Industry associations
Academic
NGO
Others (Please specify)
Agriculture, forestry and

fishing
Financial and insurance/

takaful activities
Water supply; sewerage,

waste management and
remediation activities
Construction
Transportation and storage

Mining and quarrying
Manufacturing
Electricity, gas, steam, and airconditioning supply
Food products
Paper and paper products
Beverages
Tobacco products
Coke and refined petroleum

products
Textiles
Chemicals and chemical products
Machinery and equipment n.e.c.
Wearing apparel
Basic pharmaceutical products and

pharmaceutical preparations
Motor vehicles, trailers and semitrailers
Rubber and plastics products
Other transport equipment
Other non-metallic mineral

products
Furniture
Basic metals
Repair and installation of machinery

and equipment
Leather and related products

Wood and products of wood
and cork, except furniture;
manufacture of articles of straw
and plaiting materials
Printing and reproduction of
recorded media
Accommodation and food

service activities
Computer, electronic and optical

products
Fabricated metal products, except

machinery and equipment
Electrical equipment
Other manufacturing
SECTION B: REPORTING BOUNDARIES DESCRIPTION
B.1. ORGANISATIONAL BOUNDARIES
Which consolidation approach was chosen (check each consolidation approach for which your organisation
is reporting emissions).If your organisation is reporting according to more than one consolidation approach,
please complete and attach an additional completed reporting template that provides your organisations
emissions data following the other consolidation approach(es)
FF Equity Share
List of all
legal entities
% equity
share in
legal entity
FF Financial Control
List of all
legal entities
Does the
organisation
have financial
control?
(Yes/No)
FF Operational Control
List of all
legal entities
Does the
organisation
have operational
control?
(Yes/No)
Has any legal entities been excluded from this report? If yes, please specify and justify their exclusion
If the reporting companys parent company does not report emissions, include an organisational diagram
that clearly defines the relationship of the reporting subsidiary as well as other subsidiaries
Include a diagram to depict the boundary
Has any Scope 1 and Scope 2 activities been excluded from this report? If yes, please specify and justify
their exclusion
B.2. OPERATIONAL BOUNDARIES

Are Scope 3 emissions included in this report? Please tick Yes/No
Sources of Scope 3 emissions
If No, please explain for exclusions
a. Purchased goods and services
FF Yes FF No
b. Capital goods
FF Yes FF No
c. Fuel- and energy-related activities (not

FF Yes FF No
included in Scope 1 or Scope 2)
d. Upstream transportation and distribution
FF Yes FF No
e. Waste generated in operations
FF Yes FF No
f. Business travel
FF Yes FF No
g. Employee commuting
FF Yes FF No
h. Upstream leased assets
FF Yes FF No
i. Downstream transportation and distribution FF Yes FF No
Sources of Scope 3 emissions
If No, please explain for exclusions
j. Processing of sold products
FF Yes FF No
k. Use of sold products
FF Yes FF No
l. End-of-life treatment of sold products
FF Yes FF No
m. Downstream leased assets
FF Yes FF No
n. Franchises
FF Yes FF No
o. Investments
FF Yes FF No
SECTION C: REPORTING EMISSIONS DESCRIPTION

C.1. INFORMATION ON EMISSIONS
The table below refers to emissions independent of any GHG trades such as sales, purchases, transfers or
banking of allowances (attach a copy of the calculation sheet)
EMISSIONS
TOTAL*
(mtCO2e)
CO2
(mt)
CH4
(mt)
N2O
(mt)
HFCs
(mt)
PFCs
(mt)
SF6
(mt)
NF3
(mt)
Scope 1
Scope 2
Scope 3 (OPTIONAL)
TOTAL*
* Roundup figures
Emissions disaggregated by source types

Scope 1: Direct emissions from owned/ controlled operations
TOTAL* (mtCO2e)
a. Direct emissions from stationary combustion sources

b. Direct emissions from mobile combustion sources
c. Direct emissions from process sources
d. Direct emissions from fugitive sources
Scope 2: Indirect emissions from the use of purchased electricity, steam,

heating and cooling
TOTAL* (mtCO2e)
a. Indirect emissions from purchased/ acquired electricity

b. Indirect emissions from purchased/ acquired steam
c. Indirect emissions from purchased/ acquired heating
d. Indirect emissions from purchased/ acquired cooling
Scope 3: Other indirect emissions upstream (OPTIONAL)
TOTAL* (mtCO2e)
a. Indirect emissions from purchased goods and services

b. Indirect emissions from capital goods
c. Indirect emissions from fuel- and energy-related activities (not included in Scope
1 or Scope 2)
d. Indirect emissions from upstream transportation and distribution
E4
TOTAL* (mtCO2e)
e. Indirect emissions from waste generated in operations

f. Indirect emissions from business travel
g. Indirect emissions from employee commuting
h. Indirect emissions from upstream leased assets
TOTAL* (mtCO2e)
Scope 3: Other indirect emissions downstream (OPTIONAL)

i. Indirect emissions from downstream transportation and distribution
j. Indirect emissions from processing of sold products
k. Indirect emissions from use of sold products
l. Indirect emissions from end-of-life treatment of sold products
m. Indirect emissions from downstream leased assets
n. Indirect emissions from franchises
o. Indirect emissions from investments
* Roundup figures
Direct CO2 emissions from biogenic combustion (mtCO2e)

C.2. BASE YEAR
Year chosen as base year (e.g. 2006)
Clarification of company-determined policy for making base year emissions recalculations
Context for any significant emissions changes that trigger base year emissions recalculations
Base year emissions*

EMISSIONS
TOTAL*
(mtCO2e)
CO2
(mt)
CH4
(mt)
N2O
(mt)
HFCs
(mt)
PFCs
(mt)
SF6
(mt)
NF3
(mt)
Scope 1
Scope 2
Scope 3 (OPTIONAL)
TOTAL*
* Do not fill in this section if the base year emissions information are the same with the reporting year emissions information above
* Roundup figures
Base year emissions disaggregated by source types*

E5
TOTAL* (mtCO2e)
TOTAL* (mtCO2e)

Scope 2: Indirect emissions from the use of purchased electricity, steam,

heating and cooling
TOTAL* (mtCO2e)

TOTAL* (mtCO2e)

c. Indirect emissions from fuel- and energy-related activities (not included in Scope
1 or Scope 2)
TOTAL* (mtCO2e)
i. Indirect emissions from downstream transportation and distribution

* Do not fill in this section if the base year emissions information are the same with the reporting year emissions information above
* Roundup figures
Direct CO2 emissions from biogenic combustion (mtCO2e)

C.3. METHODOLOGIES AND EMISSIONS FACTORS
List the methodologies and emissions factors used to calculate or measure emissions that are provided by
the GHG Protocol
E6
List the methodologies and emissions factors used to calculate or measure emissions other than those
provided by the GHG Protocol (provide the name and a reference or link to any non-GHG Protocol
calculation tools used)
Description of the assumptions used to calculate emissions (if any)

Reporting year
Base year
Reporting year
Base year
Reporting year
Base year
Reporting year
Base year

Scope 2: Indirect emissions from the use of purchased electricity,
steam, heating and cooling
c. Indirect emissions from fuel- and energy-related activities (not
included in Scope 1 or Scope 2)
i. Indirect emissions from downstream transportation and
distribution
E7
SECTION D: REPORTING CONSULTANT & VERIFICATION DESCRIPTION
D.1. CONSULTANTS
FF Yes
FF No
If yes, fill in consultants contact information below

Registration number
Registered consultant name
Registration expiration date
: DD/MM/YYYY
Contacts
Telephone no. :
Address
Facsimile no. :
E-mail
D.2. VERIFICATION / ASSURANCE (IF ANY)

Has this report been subjected to self-assurance or self-verification?
Information on verification process of the corporate social responsibility reporting, sustainability reporting, or other disclosure formats
which refer to the GHG emissions accounting and reporting could be disclosed here
Summary of the assurance process
Relevant competencies of the assurance providers (name, affiliation and qualifications)
Explanation of how any potential conflict of interest was avoided
Has this report been verified by a third party registered with NRE? Fill in verifiers contact information
below and attach a copy of the verification statement
Verification standard used
Date of verification
Registration number
Registered verifier name
Registration expiration date
: DD/MM/YYYY
Contacts
Telephone no. :
Address
Facsimile no. :
E-mail
E8
SECTION E. REPORTING REDUCTION DESCRIPTION
E.1. REDUCTION STRATEGIES & TARGETS
State your overall reduction goal
State your reduction initiatives i.e. decisions made before business operation that has led to emissions
reduction as compared to BAU scenario (If any)
Please describe your current emissions reduction actions (ongoing or reached completion phases)
Activity
Reduction Target
Focus area and action
Status and performance

(% complete (time))
Please describe your future emissions reduction plans

Activity
Reduction Target
Focus area and action
Status and performance

(stage of development)
Include a graph to show trend of emissions over time (from base year emissions to reporting year emissions)
OPTIONAL INFORMATION
SECTION F: OPTIONAL INFORMATION
F.1. INFORMATION ON EMISSIONS AND PERFORMANCE
Relevant ratio performance indicators (e.g. emissions per kilowatt-hour generated, sales, etc.)
benchmarking (from base year emissions to reporting year emissions)
Information on structural, methodological, and data changes that did not trigger a base year emissions
recalculation (e.g., process changes, efficiency improvements, plant closures)
GHG emissions data for all years between the base year and the reporting year
EMISSIONS (mtCO2e)
Scope 1
Scope 2
Scope 3 (OPTIONAL)
TOTAL
E9
Base year
Reporting year
OPTIONAL INFORMATION
Information on the data quality (e.g., information on the causes and magnitude of uncertainties in emissions
estimates) and an outline of policies in place to improve the quality
Information on other carbon reduction initiatives (e.g., renewable energy)
F.2. INFORMATION ON CARBON OFFSETTING

FF Yes
FF No
If yes, fill in information below

State the type of carbon credits (Kyoto-compliant) you are involved
Type of carbon credit (Kyoto compliant)
Project title
Supplier name
Project documentation hyperlink

:
(where possible) or attach a copy of the
project document
State the type of carbon credits (non-Kyoto-compliant) you are involved
Type of carbon credit (non-Kyoto compliant) :
Project title
Supplier name
Project documentation hyperlink

:
(where possible) or attach a copy of the
project document
For purchased carbon credits, state the reduction in mtCO2e applicable to this reporting year
F.3. INFORMATION ON WORLDWIDE EMISSIONS

For your worldwide operations, fill in the emissions information below
EMISSIONS (mtCO2e)
Base year
Reporting year
Scope 1
Scope 2
Scope 3 (OPTIONAL)
TOTAL
E10
DECLARATION FORM FOR SUBMISSION OF CORPORATE GHG REPORTING TO MYCarbon PROGRAMME
Declaration for Submission of Corporate GHG Reporting to MYCarbon Programme
1. I declare that submission of all information in this declaration form, report and supporting documents
is correct and valid. I hereby allow the MYCarbon Secretariat to verify any information in this declaration
form, report and supporting documents with the organisation or any other third party.
2. I understand and acknowledge that the omission of any relevant information or document, or the
submission of any information or document that is false or misleading may result in the rejection of this
report; and
3. I hereby agree and consent of the information submitted with this report is made for use in MYCarbon
programme.
Signature
Name
NRIC / Passport No
Designation
Official Seal of
Organisation
Name of Organisation :
Date
Note:
To be signed by Owner/ Director/ Manager of the organisation which have been authorised to affirm this
declaration on behalf of the organisation
E11
Revision History of This Template

Version
Date
Description
1.2
26.03.2014
Included Section F.3 (Information on Worldwide Emissions).
1.1
30.12.2013
Included the description of organisation no. of employees (corporate

total).
Included the description of organisation contact person.
Included the legal entities exclusion statement.
Included the emissions calculation assumptions statement.
Included the description of information on verification process.
Revised form declaration section.
E12
Annex F:
Comparing Absolute and Intensity
Targets
Parameter
F1
Absolute Target
Intensity Target
Reduction Type
Specified
quantity
of reductions to the
atmosphere
Reductions per a business metric.

No guarantee that there will be less GHG emissions to
the atmosphere absolute emissions may rise even if
intensity goes down (and output increases).
Metric Definition
Not applicable
May be difficult to define a single common business

metric for organisations with diverse operations.
If a monetary variable is used for the business metric
(i.e. RM of revenue or sales), it should be adjusted for
changes in product prices, product mix and inflation
adds complexity to the tracking process.
Confidentiality
Not applicable no
business metric assigned
to target
May be an issue data on the business metric needs

to be reported
Effects from
Base Year
Recalculations
Significant
structural
changes add complexity
to tracking progress
over time
GHG changes due to production fluctuations are

usually not required
Relation to
Organic Growth or
Decline
Recognizes organisation
for reducing GHGs by
decreasing production
or output
Unrelated
Comparisons of
GHG Intensity/
Efficiency
Does not allow for

comparison of GHG
performance between
organisations if they
choose to do so
Comparability of GHG performance

organisations may increase
between
Glossary and Key Terms

Term
Definition/ Explanation
Absolute target
A target defined by reduction in absolute emissions over time, e.g. reduce CO2
emissions by 25 present below 1994 levels by 2015.
Accounting
Recognition and consolidation of GHG emissions data.
Activity
Any action or operation that causes or influences the release of GHG emissions.
Activity data
Additionally
Data derived from the weight of any human activity that lead to emissions or
removals of GHGs during a specified period.
A criterion for assessing whether a project has resulted in GHG emission
reductions or removals in addition to what would have occurred in its absence.
This is an important criterion when the goal of the project is to offset emissions
elsewhere.
Allowance
A commodity giving its holder the right to emit a certain quantity of GHGs.
Associated/
affiliated company
The parent company has significant influence over the operating and financial
policies of the associated/affiliated company, but not financial control.
Audit trail
Well organized and transparent historical records documented how a GHG

report was completed.
Avoided emissions
Estimate of emissions that would have been released if a particular action or

intervention had not taken place. For example, the use of insulation in premises
might reduce the consumption of gas to heat the building with the consequential
reduction of GHG emissions from the property. In this case, the quantification
of estimated avoided emissions should be based on assumptions about the
extent to which emissions are reduced through the use of insulation. In order
to determine the level of emissions avoided through the use of certain goods or
services, it is necessary first to establish what the level of emissions would have
been had the goods or services not been used. This level is known as a baseline
level. The avoided emissions are quantified by reference to the difference
between the baseline level and level of GHG emissions achieved through the
use of the goods or services.
Base year approach
The approach established for setting a base year, for example,using a fixed year
or the previous year (rolling base year) to track emissions over time.
Base year emissions
GHG emissions in the base year.
Base year emissions

recalculation
Recalculation of emissions in the base year to reflect a change in the structure of

the company, or to reflect a change in the accounting methodology used. This
ensures data consistency over time, i.e. comparisons of like with like over time.
Baseline
A hypothetical scenario for what GHG emissions, removals, or storage would

have been in the absence of a GHG project or project activity.
Benchmarking
The process of assessing relative performance against a group of peers.

i
Term
ii
Biofuels
Liquid or gaseous fuel for transport produced from biomass; biomass is organic
material of recent plant or animal origin( e.g. wood, straw, and ethanol from
plant matter).
Biomass
Non-fossilised and biodegradable organic material originating from plants,

animals, and micro-organisms, including products, by-products, residues
and waste from agriculture, forestry and related industries as well as the nonfossilised and biodegradable organic fractions of industrial and municipal
wastes, including gases and liquids recovered from the decomposition of nonfossilised and biodegradable organic material.
Boundaries
GHG accounting and reporting boundaries can have several dimensions, i.e.
organisational, operational, geographic, business unit, and target boundaries.
The boundary determines which emissions are measured or calculated and
reported by the organisation.
Calculation tools
Tools that automate the calculation of GHG emissions.
Calorific C value
Amount of chemical energy stored in a fuel that can be released as thermal

energy during its combustion.
Capital lease
A lease which transfers substantially all the risks and rewards of ownership to
the lessee and is accounted for as an asset on the balance sheet of the lessee.
Also known as a Financial or Finance Lease. Leases other than Capital/Financial/
Finance leases are Operating leases. Consult an accountant for further detail as
definitions of lease types differ between various accepted financial standards.
Carbon dioxide
equivalent (CO2e)
A universal unit of measurement used to indicate the Global Warming potential

of a greenhouse gas, expressed in terms of the global warming potential of one
unit of carbon dioxide. It is used to evaluate the releasing (or avoiding releasing)
of different greenhouse gases against a common basis.
Consolidation
approach
The identification of companies, businesses, organizations etc. for inclusion

within the reporting boundary (see definition of reporting boundary below) of
the responding organization is known as the consolidation approach. The way
in which you report information for the companies that are included within the
reporting boundary is known as the consolidation approach because, unless
stated otherwise, the information you provide in response to the questionnaire
should be presented as one consolidated result covering all of the companies,
entities, businesses etc. within your reporting boundary. The GHG Protocol states
that two (2) distinct approaches may be used to consolidate GHG emissions;
the equity share and the control approaches. Control can be defined in either
financial (financial control) or operational (operational control) terms.
Control approach
An approach to accounting for GHG emissions from operations that a company

controls. Under the control approach, a company reports all of the emissions
from operations it controls irrespective of its ownership share in those operations.
Control may be defined in either financial or operational terms.
Conversion factor
A value used to convert data from one unit of measurement to another.
Corporate carbon
emissions reporting
Cross-sector
calculation tool
The total direct and indirect GHG emissions that an organisation is responsible
for as a result of its business activities.
A GHG calculation tool that addresses GHG sources common to various sectors,
e.g. emissions from stationary or mobile combustion (see also calculation tools).
Direct GHG
emissions
Emissions from sources that are owned or controlled by the reporting company.
Term
Direct monitoring
Direct monitoring of exhaust stream contents in the form of continuous
emissions monitoring (CEM) or periodic sampling.
Double counting
Two or more companies taking ownership of or reporting the same emissions or

emission reductions for the same purpose.
Downstream
Operations involving the refining, processing, distribution and marketing of

products derived from oil and gas, including service stations.
Emissions factor
An emissions factor is a unique value for scaling emissions to activity data in

terms of a standard rate of emissions per unit of activity (e.g. grams of CO2 emitted
per liter of fossil fuel consumed). Emission factors allow GHG emissions to be
estimated from a unit of available activity data. Emissions factors are sometimes
referred to as emissions conversion factors.
Emissions intensity
The ratio of GHGs produced to a financial measure, e.g. turnover or profit, or to

a measure of activity, e.g. per metric tonne or unit of output. This differs from
total emissions which refers to the actual amount of GHGs produced by an
organisation.
Emissions
The intentional and unintentional release of GHGs into the atmosphere.
Energy
Energy includes electricity, heat, steam and cooling. Cooling is included in this
list because when cooling services are purchased using a district system, the
compressor system that produces the cooling may be driven by either electricity
or fossil fuel combustion.
Emissions released into the atmosphere associated with the consumption of
purchased electricity, heat, steam or cooling. These are indirect emissions that
are a consequence of an organisations activities but which occur at sources not
owned or controlled by the organisation.
Energy indirect
Equity share
approach
Equity share is one of the approaches that can be used to consolidate and report
GHG emissions. Under the equity share approach, a company accounts for GHG
emissions from operations according to its share of equity in the operation. The
equity share reflects economic interest, which is the extent of rights a company
has to the risks and rewards flowing from an operation. Typically, the share
of economic risks and rewards in an operation is aligned with the companys
percentage ownership of that operation, and equity share will normally be the
same as the ownership percentage. Where this is not the case, the economic
substance of the relationship the company has with the operation always
overrides the legal ownership form to ensure that equity share reflects the
percentage of economic interest. The principle of economic substance taking
precedence over legal form is consistent with international financial reporting
standards.
Finance lease
A lease which transfers substantially all the risks and rewards of ownership to
the lessee and is accounted for as an asset on the balance sheet of the lessee.
Also known as a Capital or Financial Lease. Leases other than Capital/Financial/
Finance leases are Operating leases. Consult an accountant for further detail as
definitions of lease types differ between various accepted accounting principles.
iii
Term
Financial control
approach
An organization has financial control over an operation where it has the ability to
direct the financial and operating policies of that operation with a view to gaining
economic benefits from its activities. Generally an organization has financial
control over an operation for GHG accounting purposes if the operation is treated
as a group company or subsidiary for the purposes of financial consolidation.
Fixed asset
investment
Equipment, land, stocks, property, incorporated and non-incorporated joint

ventures, and partnerships over which the parent company has neither
significant influence nor control.
Fuel type
Fuel types include: natural gas; types of coal or coal-derived fuels, such as
anthracite, coking coal, coal tar; types of biomass and biofuel; crude oil and
crude oil-derived substances, such as residual fuel oil, motor gasoline (petrol),
and diesel.
Emissions that are not physically controlled but result from the release of GHGs.
They commonly arise from the production, processing, transmission, storage
and use of fuels and other chemicals, often through joints, seals, packing, and
gaskets.
Fugitive emissions
iv
Greenhouse gases
(GHGs)
For the purposes of these Guidelines, GHGs are the following gases: carbon
dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydroflurocarbons (HFCs),
perfluorocarbons (PFCs),sulfur hexafluoride (SF6) and nitrogentrifluoride (NF3).
GHG offset
Offsets are discrete GHG reductions used to compensate for (i.e. offset) GHG
emissions elsewhere, for example to meet a voluntary GHG target or cap. Offsets
are calculated relative to a baseline that represents a hypothetical scenario for
what emissions would have been in the absence of the mitigation project that
generates the offsets. To avoid double counting, the reduction giving rise to the
offset must occur at sources or sinks not included in the target or cap for which
it is used.
GHG programme
A generic term used to refer to any voluntary or mandatory international,

national, sub-national, government, or non-governmental authority that
registers, certifies, or regulates GHG emissions or removals outside the company,
e.g. Clean Development Mechanism (CDM), European Union Emission Trading
Scheme (EU ETS), Chicago Climate Exchange (CCX), and California Climate Action
Registry (CCAR).
GHG project
A specific project or activity designed to achieve GHG emission reductions,

storage of carbon, or enhancement of GHG removals from the atmosphere. GHG
projects may be stand-alone projects or specific activities or elements within a
larger non-GHG related project.
GHG Protocol
calculation tools
A number of cross-sector and sector-specific tools that calculate GHG emissions

on the basis of activity data and emission factors (available at www.ghgprotocol.
org).
GHG Protocol
Initiative
A multi-stakeholder collaboration convened by the World Resources Institute

and the World Business Council for Sustainable Development to design,
develop, and promote the use of accounting and reporting standards for
business. It comprises two separate but linked standards the GHG Protocol
Corporate Accounting and Reporting Standard and the GHG Protocol Project
Quantification Standard.
Term
GHG Protocol
Project
Quantification
Standard
An additional module of the GHG Protocol Initiative addressing the quantification

of GHG reduction projects. This includes projects that will be used to offset
emissions elsewhere and/or generate credits. More information available at
www.ghgprotocol.org
GHG Protocol
sector specific
calculation tools
GHG calculation tools that address GHG sources that are unique to certain
sectors, e.g. process emissions from aluminium production(see also GHG
Protocol Calculation tools).
GHG removal
Absorption or sequestration of GHGs from the atmosphere.
GHG source
A factor describing the radioactive forcing impact (degree of harm to the

atmosphere) of one unit of a given GHG relative to one unit of CO2.
Global warming
potential (GWP)
A factor describing the radioactive forcing impact (degree of harm to the

atmosphere) of one unit of a given GHG relative to one unit of CO2.
Gross emissions
Gross means total emissions before any deductions or other adjustments are
made to take account of GHG mitigation activities, offset credits, renewable
energy certificates, avoided emissions from the use of goods and services and/
or reductions attributable to the sequestration or transfer of GHGs.
The parent company has the ability to direct the financial and operating policies
of a group company/subsidiary with a view to gaining economic benefits from
its activities.
Group company /
subsidiary
Heating value
The amount of energy released when a fuel is burned completely. Care must be
taken not to confuse higher heating values (HHVs), used in the United States (US)
and Canada, and lower heating values, used in all other countries (for further
details refer to the calculation tool for stationary combustion available at www.
ghgprotocol.org).
Indirect emissions
Emissions that are a consequence of the operations of the reporting company,

but occur from sources owned or controlled by another company. These will be
either Scope 2 emissions or Scope 3 emissions.
Insourcing
The administration of ancillary business activities formally performed outside of

the company, using resources within a company.
Intensity target
A target defined by reduction in the ratio of emissions and a business metric over
time, e.g. reduce CO2 per ton of cement by 12 present between 2000 and 2008.
Intergovernmental
Panel on Climate
Change (IPCC)
International body of climate change scientists. The role of the IPCC is to

assess the scientific, technical and socio-economic information relevant to the
understanding of the risk of human-induced climate change (www.ipcc.ch).
Kyoto Protocol
A protocol to the United Nations Framework Convention on Climate Change

(UNFCCC or FCCC). The Kyoto Protocol establishes legally binding commitments
for the reduction of the Kyoto gases which came into force in 2005 and committed
signatories to a reduction in greenhouse gas (GHG) emissions to between 20-24
billion tonnes by 2050 (about 50-60% below 1990 global levels).
v
Term
vi
Land use
Total anthropogenic activities undertaken in a particular type of land cover.
Magnitude
The magnitude describes the extent to which the impact, if it occurred, would
affect your business. This should consider the business as a whole and therefore
the magnitude can reflect both the damage that can be caused and the
exposure to that potential damage. It is not possible to accurately define terms
for magnitude as they will vary from company to company. Therefore companies
are asked to determine magnitude on a qualitative scale of high, medium-high,
medium, low-medium, low and unknown. Factors to consider include (a) the
proportion of business units affected; (b) the size of the impact on those business
units, and (c) the potential for shareholder or customer concern. An impact of
relatively high magnitude could occur because of a large effect in one of these
aspects, or small effects in all three combining to create a larger impact.
Methodology/
method
The set of instructions that enable a GHG calculation to be made and repeated
in a consistent manner, irrespective of the person performing the calculation.
Metric tonnes of
CO2e
Emissions under the scopes must be reported in metric tonnes of CO2e: CO2e
stands for carbon dioxide equivalent. A metric tonne of CO2e means one metric
tonne of carbon dioxide or an amount of any of the other GHGs with an equivalent
global warming potential.
Mobile combustion
Mobile units that combust (consume) fuels e.g. transport vehicles or mobile
equipment such as cranes and tractors.
Operating lease
A lease which does not transfer the risks and rewards of ownership to the
lessee and is not recorded as an asset in the balance sheet of the lessee. Leases
other than operating leases are Capital/Financial/Finance leases. Consult an
accountant for further detail as definitions of lease types differ between various
accepted financial standards.
Operation
A generic term used to denote any kind of business, irrespective or its

organisational, governance, or legal structures. An operation can be a facility,
subsidiary, affiliated company or other form of joint venture.
Operational
boundaries
The boundaries that determine the core direct and indirect emissions associated
with operations owned or controlled by the reporting company. This assessment
allows a company to establish which operations and sources cause direct and
indirect emissions, and to decide which optional emissions to include that are
consequences of its operations.
Operational control
Operational control is one of the control approaches that can be used to

consolidate and report GHG emissions. A company has operational control of
another company if it, or one of its subsidiaries, has the full authority to introduce
and implement its operating policies at the company.
Optional emissions
Emissions that are a consequence of the activities of the reporting company, but
are not part of the reporting companies core direct or indirect emissions (e.g.
employee commuting).
Organic growth/
decline
Increases or decreases in GHG emissions as a result of changes in production

output, product mix, plant closures, and the opening of new plants.
Organisational
boundaries
The boundaries that determine the operations owned or controlled by the

reporting company, depending on the consolidation approach taken (equity or
control approach).
Outsourcing
The contracting out of activities to other businesses.
Term
Renewable energy
Energy taken from sources that are inexhaustible, e.g. wind, water, solar,
geothermal energy, and biofuels.
Reporting
Presenting data to internal management and external users such as regulators,

shareholders, the general public or specific stakeholder groups.
Reporting year
The latest 12-month period for which emissions data is reported. Any start or
end date may be selected for your reporting year as long as it encompasses a full
12 months.
Scope
Defines the operational boundaries in relation to indirect and direct GHG

emissions.
Scope 1
Emissions from sources that are owned or controlled by the reporting company.
Also known as direct emissions.
Scope 2
Emissions that are a consequence of the operations of the reporting company,

but occur from sources owned or controlled by another company, e.g. as a
consequence of the import of electricity, heat, cooling or steam. Also known as
indirect emissions or energy indirect emissions.
Scope 3
Emissions that are a consequence of all other activities which release emissions
into the atmosphere as a consequence of your actions, which occur at sources
which you do not own or control and which are not classed as scope 2 emissions.
Also known as other indirect emissions.
Significance
threshold
Qualitative or quantitative criteria used to define a significance structural

change. It is the responsibility of the company/verifier to determine the
significance thresholdfor considering base year emissions recalculation. In
most cases the significance threshold depends on the use of the information,
the characteristics of the company, and the features of structural changes.
Sludge
Semi-solid residue from wastewater treatment process.
Standard
A recognized authority. In the context of this Guidelines, a standard refers to

a widely-accepted GHG accounting methodology such as the GHG Protocol
Corporate Standard or ISO 14064-1.
Stationary
combustion
Burning of fuels to generate electricity, steam, heat, or power in stationary

equipment such as boilers, furnaces, etc.
Structural change
A change in the organisational or operational boundaries of a company that

result from a transfer of ownership or control of emissions from one company
to another. Structural changes usually result from a transfer of ownership of
emissions, such as mergers, acquisitions, divestitures, but can also include
outsourcing/ insourcing.
Target base year
The base year used for defining a GHG target, e.g. to reduce CO2 emissions 25
percent below the target base year levels specified by the target base year 2010.
Target boundary
The boundary that defines which GHGs, geographic operations, sources and
activities are covered by the target.
vii
Term
Target commitment
period
The period of time during which emissions performance is actually measured

against the target. It ends with the target completion date.
Target completion
date
The date that defines the end of the target commitment period and determines
whether the target is relatively short- or long-term.
United Nations
Framework
Convention on
Climate Change
(UNFCCC)
Signed in 1992 at the Rio Earth Summit, the UNFCCC is a milestone Convention
on Climate Change treaty that provides an overall framework for international
efforts to (UNFCCC) mitigate climate change.
Value chain
emissions
Emissions from the upstream and downstream activities associated with the
operations of a reporting company.
Verification
An independent assessment of the reliability (considering completeness and

accuracy) of a GHG report.
Image courtesy of ddpavumba / FreeDigitalPhotos.net
viii

MYCarbonGHGGuidelinesVer15 535468959cea5

Transféré par

Informations du document

Titre original

Copyright

Formats disponibles

Partager ce document

Partager ou intégrer le document

Options de partage

Avez-vous trouvé ce document utile ?

Ce contenu est-il inapproprié ?

Droits d'auteur :

Formats disponibles

MYCarbonGHGGuidelinesVer15 535468959cea5

Transféré par

Droits d'auteur :

Formats disponibles

Published by

Ministry of Natural Resources and Environment (NRE) Malaysia

National Corporate GHG Reporting Programme for

Revision History of This Document

Revised Figure 4, page 8.

Revised Step 3 information to include GWPs, list of default values and

Included the reference of the usage of grid emission factor, Tool to

MYCarbon GHG Reporting Guidelines

YB Datuk Seri G. Palanivel

MYCarbon GHG Reporting Guidelines

CHAPTER 4 Identifying and Calculating GHG Emissions

List of EmissionS and Conversion Factors

Example Report Template

ANNEX F Comparing Absolute and Intensity Targets

Figure 6: Overview of organisation boundary 10

Figure 8: Illustration of scopes and emissions across a value chain

Figure 9: Example of emission sources 13

MYCarbon GHG Reporting Guidelines

Table 2: Four (4) main emissions source categories

Table 3: Malaysian grid emission factor 24

Table 6: Classification of reporting organisations 41

Airports Council International

MYCarbon GHG Reporting Guidelines

International Finance Corporation

provides a brief introduction

1.1 Climate Change and its Economic Impacts

Flood @ Kampung Haji

MYCarbon GHG Reporting Guidelines

1.2 Overview of the MYCarbon Programme

Figure 1: MYCarbon objectives

The MYCarbon framework is developed by taking into consideration

An illustration of the framework developed in October 2012 is as shown below:

e.g. fiscal incentives, awards,

National Corporate GHG

Corporate/ Entity Level Accounting and Reporting

1.2.1 Reporting Entity

MYCarbon GHG Reporting Guidelines

1.3 Benefits of Corporate GHG Reporting

Facilitate climate change reporting

Figure 3: Benefits of corporate GHG reporting

1.4.1 Information Sources and References

MYCarbon GHG Reporting Guidelines

1.5 Overview of Process

How should I define my geographic boundary?

How do I deal with complex company structures and shared ownership?

Which indirect emissions should I report?

What is a base year and why do I need one?

How do I identify my organisations emission sources?

What kinds of tools are there to help me calculate emissions?

What determines the quality and credibility of my emissions information?

What information should be included in a GHG public emissions report?

Should I get my emissions data verified?

What is involved in setting an emissions target and how do I report performance in

Reporting period (Chapter 5.5)

Does your parent company/ organisation report GHG emission?

Insert diagram to depict your operational boundaries

Specify and justify their exclusion

Are Scope 3 emissions included in this report? (Chapter 2.3)

Information on emissions (Chapter 2.3 & 4)

All UNFCCC/ Kyoto

Each scope disaggregated

MYCarbon GHG Reporting Guidelines

Base year (Chapter 3)