the control approach – a company accounts for all the emissions from operations over which it has control, but not for emissions from operations in which it owns an interest but which it does not control. Control can be defi ned in either fi nancial or operational terms.

Calculating emissions – tools for organizations

The GHG protocol initiative provides a whole range of tools for calculating emissions, some specifi cally addressing particular sectors or gases, others that are applicable across several sectors. One of these will no doubt provide useful guidance for your particular situation. www.ghgprotocol.org/calculation-tools/all-tools.

The GHG Indicator

UNEP’s Energy Branch has produced The GHG Indicator: UNEP Guidelines for Calculating Greenhouse Gas Emissions for Businesses and Non-Commercial Organizations to help organizations estimate and report
their GHG emissions. The guidelines provide a step-by-step method for converting readily obtained information on fuel and energy use to the GHG emissions that result from them. Emissions arising from different operations and activities – such as manufacturing and transport – are combined to yield a single GHG Indicator, an estimate of the organization’s overall contribution to climate change. The method can be used by companies regardless of their size, by government agencies, NGOs and other groups. The guidelines were developed in collaboration with experts from manufacturing companies, accountants, academics, consultants, environmentalists, financial institutions, government agencies and NGOs. Conversion factors used in the guidelines are consistent with those recommended by the IPCC and identical to those adopted by many governments in calculating national GHG emissions: www.uneptie.org/
energy/act/ef/GHGin. The GHG Indicator is useful in several ways. It is a direct response to the
Kyoto agreements and thus leads to measures that may be adopted by governments in response to Kyoto, it helps countries or companies with little experience to engage in the GHG accounting process, creating a common reporting platform, and it encourages companies to think and act more
environmentally.

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