Product Life Cycle Accounting and Reporting Standard
Product Life Cycle Accounting and Reporting Standard
e-reader version
WORLD RESOURCES INSTITUTE
GHG Protocol Team
Pankaj Bhatia, World Resources Institute Cynthia Cummis, World Resources Institute Andrea Brown, World Business Council for Sustainable Development Laura Draucker, World Resources Institute David Rich, World Resources Institute Holly Lahd, World Resources Institute
Steering Committee
Gerald Rebitzer, Amcor Ltd. Nigel Topping, Frances Way, Carbon Disclosure Project (CDP) Graham Sinden, The Carbon Trust H. Scott Matthews, Carnegie Mellon University Luc Larmuseau, DNV Climate Change Services David A. Russell, Rob Rouse, The Dow Chemical Company Jiang Kejun, Energy Research Institute, China's National Development and Reform Commission Andrew Hutson, Environmental Defense Fund Simon Aum?nier, Environmental Resources Management Ugo Pretato, Kirana Chomkhamsri, European Commission Joint Research Centre Steven Meyers, General Electric Sergio Galeano, Georgia Pacific, ISO TC207 U.S. Technical Advisory Group Gregory A. Norris, Harvard University, New Earth, University of Arkansas Klaus Radunsky, ISO 14067 Working Group Convener Atsushi Inaba, Kogakuin University Alison Watson, New Zealand Ministry of Agriculture and Forestry Susan Cosper, Nick Shufro, PricewaterhouseCoopers LLP Rasmus Priess, THEMA1 GmbH, Product Carbon Footprint World Forum Wanda Callahan, Shell James A. Fava, UNEP SETAC Life Cycle Initiative, Five Winds International Matthias Finkbeiner, UNEP SETAC Life Cycle Initiative, Technische Universit?t Berlin Henry King, Unilever Susan Wickwire, John Sottong, United States Environmental Protection Agency Maureen Nowak, United Kingdom Department of Environment, Food, and Rural Affairs James Stanway, Miranda Ballentine, Walmart Stores Inc.
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Table of Contents
CHAPTERS 1. Introduction 2. Defining Business Goals 3. Summary of Steps and Requirements 4. Principles of Product Life Cycle GHG Accounting and Reporting 5. Fundamentals of Product Life Cycle GHG Accounting 6. Establishing the Scope of a Product Inventory 7. Boundary Setting 8. Collecting Data and Assessing Data Quality 9. Allocation 10. Assessing Uncertainty 11. Calculating Inventory Results 12. Assurance 13. Reporting 14.Setting Reduction Targets and Tracking Inventory Changes APPENDICES A. Guidance on Product Comparison B. Land-Use Change Impacts C. Data Management Plan Abbreviations Glossary References Recognitions
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[01]
01 Introduction
guidance
Product Life Cycle Accounting and Reporting Standard ? e-reader version
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CHAPTER 01 Introduction
guidance
E
missions of the anthropogenic greenhouse gases (GHG) that drive climate change and its impacts around the world are growing. According to climate scientists, global carbon dioxide emissions must be cut by as much as 85 percent below
2000 levels by 2050 to limit global mean temperature increase to 2 degrees Celsius
above pre-industrial levels.1 Temperature rise above this level will produce increasingly
unpredictable and dangerous impacts for people and ecosystems. As a result, the need
to accelerate efforts to reduce anthropogenic GHG emissions is increasingly urgent.
Existing government policies will not sufficiently solve the problem. Leadership and
innovation from business is vital to making progress.
Corporate action in this arena also makes good business sense. By addressing GHG emissions, companies can identify opportunities to bolster their bottom line, reduce risk, and discover competitive advantages. As impacts from climate change become more frequent and prominent, governments are expected to set new policies and provide additional market-based incentives to drive significant reductions in emissions. These new policy and market drivers will direct economic growth on a low-carbon trajectory. Businesses need to start planning for this transition now as they make decisions that will lock in their investments for years to come.
An effective corporate climate change strategy requires a detailed understanding of a company's GHG impact. A corporate GHG inventory is the tool to provide such an understanding. It allows companies to take into account their emissions-related risks and opportunities and focus company efforts on their greatest GHG impacts. Until recently, companies have focused their attention on emissions from their own operations. But increasingly companies understand the need to also account for GHG emissions along their value chains and product portfolios to comprehensively manage GHG-related risks and opportunities.
Through the development of the GHG Protocol Product Standard, the GHG Protocol has responded to the demand for an internationally accepted method to enable GHG management of companies' goods and services. Following the release of this standard, the GHG Protocol and its partners will proactively work with industry groups and governments to promote its widespread use ? along with the entire suite of GHG Protocol standards and tools ? to enable more effective GHG management worldwide.
Product Life Cycle Accounting and Reporting Standard ? e-reader version
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