UNITED NATIONS CONFERENCE ON TRADE AND DEVELOPMENT
A Manual for the Preparers and Users of
New York and Geneva, 2004
NOTES UNCTAD serves as the focal point within the United Nations Secretariat for all matters related to foreign direct investment and transnational corporations. In the past, the Programme on Transnational Corporations was carried out by the United Nations Centre on Transnational Corporations (1975–1992) and the Transnational Corporations and Management Division of the United Nations Department of Economic and Social Development (1992–1993). In 1993, the Programme was transferred to the United Nations Conference on Trade and Development. UNCTAD seeks to further the understanding of the nature of transnational corporations and their contribution to development and to create an enabling environment for international investment and enterprise development. UNCTAD’s work is carried out through intergovernmental deliberations, technical assistance activities, seminars, workshops and conferences. Symbols of United Nations documents are composed of capital letters combined with figures. Mention of such a symbol indicates a reference to a United Nations document. The designations employed and the presentation of the material in this publication do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area, or of its authorities, or concerning the delimitation of its frontiers or boundaries. Material in this publication may be freely quoted or reprinted, but acknowledgement is requested, together with a reference to the document symbol. A copy of the publication containing the quotation or reprint should be sent to the UNCTAD secretariat and Ellipson.
UNCTAD/ITE/IPC/2003/7 UNITED NATIONS PUBLICATION Sales No. E.04.II.D.13 ISBN 92-1-112620-7
ACKNOWLEDGEMENTS This publication is the third contribution of UNCTAD and the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) to the field of environmental accounting. The manual was prepared under the overall direction of Lorraine Ruffing and Con Bartel. The UNCTAD secretariat would like to thank the World Bank for its funding and the authors, Dr. Andreas Sturm, Kaspar Müller (Ellipson Ltd, Basel, Switzerland) and Suji Upasena (Arrow Consult, Kandy, Sri Lanka). This manual was vetted by a number of experts from the ISAR steering group, including Christophe Butz (Pictet & Cie), Claude Fussler (WBCSD), Ndung'u Gathinji (ECSAFA), Dr. Udo Hartmann (DaimlerChrysler Ltd), Charles Peter Naish (Ciba Specialty Chemicals Inc), David J. Moore (CICA), Dr. Suphamit Techamontrikul (Chulalongkorn University Bangkok), R. Child Villiers (Nestlé) and Christopher Wells (ABN AMRO).
In 1998 ISAR revisited the issue of environmental disclosure and expanded its recommendations based on emerging best practices. including its environment.PREFACE The United Nations' work on transparency and accountability originated in 1975 when the former UN Commission on Transnational Corporations became concerned about the lack of meaningful disclosure by transnational corporations in their financial statements.
. The environmental world summits in Rio (1992) and Johannesburg (2002) have shown that the business community has become committed to the concept of sustainable development and to improving its environmental performance. sustainable value or sustainable business. as well as information on its corporate governance structures and procedures. their customers. various stakeholders are demanding that enterprises report on these improvements. On the other hand. ISAR issued its first recommendations for environmental disclosure in financial statements in 1991. transparent or comparable. The Group soon discovered in its first survey that there were no national accounting standards specific to environmental information disclosure. the financial community is concerned about how environmental performance affects the financial results of an enterprise. In order to promote the harmonization of financial information and meaningful disclosure to all users of financial statements. enterprise management must take into account the impact of their performance on their employees. This is because the conventional model was developed to provide information only on financial position and performance. stakeholders want non-financial information covering the enterprise's environmental and social performance. To achieve sustainable development. It found that the financial information provided by transnational corporations was not reliable. the Economic and Social Council created the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR). However. their suppliers and the community. In particular. In 1989 ISAR took up the topic of corporate environmental accounting. some CEOs believed that environmental information was not necessary for a true and fair view of the enterprise's performance or that it was too difficult to obtain. To meet this obvious need for guidance. it is clear that the conventional accounting model is not able to assess an enterprise's environmental performance and its impact on financial performance to the degree desired by all stakeholders. Furthermore. However. it is obvious that in the post-Enron era. This concern about sustainable development is now complemented in the postEnron era by corporate concern about "sustainable value" or "sustainable business". This guidance was soon followed by intense study and analysis by national standard-setters. Its objective in issuing a new guideline – Accounting and Financial Reporting for Environmental Costs and Liabilities – was to ensure that different standard-setters did not adopt different solutions for the same problems.
the concept of ecoefficiency. thus improving the quality of environmental reporting and stakeholder satisfaction. The precise correlation between improved environmental performance of an enterprise and its bottom line is extremely difficult to prove because of the many factors that can affect profits. Despite the practical usefulness of eco-efficiency indicators. where increased profits are achieved under conditions of declining environmental impact. However. demonstrates such a link.This manual presents the results of ISAR's work to extend the conventional accounting model and to link environmental performance with financial performance. This manual presents a method by which environmental and financial performance indicators can be used together to measure an enterprise's progress in attaining eco-efficiency or sustainability. their construction and use are highly problematic.
Rubens Ricupero Secretary-General of UNCTAD
. The manual provides detailed explanations and examples for the preparers and users of eco-efficiency indicators so that they can produce internally consistent environmental and financial information.
................... Introduction................... iv Abbrevations .13 II.............3.2.....C................................................... 12 II................................................... xii I.................... Objectives................. Underlying Assumptions .... 3 I..........E..... Comparability ........................ Users and Their Information Needs ......... Complement Financial Statements............. 7 II.....4.....4.........B...1...........................E.. Introduction to the Framework ......... Relevance and Materiality.A.. 4 I........10 II................................................B........................ 7 II............ Financial Accounting Framework as a Starting Point ...................................................................................... Accrual Basis .....E... Consensus and Quality of Information ...................................... 10 II... 8 II............ 1 I..2...14
.......... 3 I..........A.........................B...........................Table of Contents Notes...................................................................D..................................................... Purpose and Status ...... Qualitative Characteristics................................B. 3 I..................2......3........................................... Improve Decision-Making ................................................................3. Reporting Entity and the Principle of Congruity ................. 8 II......F..13 II.....B.......ii Acknowledgements...........F..............1...... 1 I............... 7 II............F......................C... Reliability ....................F...............E...... Duty of Users ....................1.... 8 II......B....3.................................. 7 II.........11 II........................................................B..... Rationale for an Accounting Framework for Eco-efficiency Reporting..2......3.....................C.............................................1..............................11 II..... 9 II...................E..... 8 II............................ Going Concern ......... Understandability ................. Objectives of Eco-efficiency Indicators...............13 II.................. 8 II.............................. 4 II............... Elements and Items of an Eco-efficiency Statement ........................... Provide Information........... 7 II...... The Accounting Framework for Eco-efficiency....B....B................ Reporting Scope ............. Conceptual Accounting and Reporting Framework for Ecoefficiency Reporting .............................1.......................4............................................F.............11 II............. iii Preface......2............................C............................. Scope ................................. Overview ..................
.......................... Accounting Treatment of Water Use ...6....... 16 II..15 II........ Units and Conversions .....B..............................3....... Example of Disclosure of Energy Use ..... Measurement of Energy......... Annexes to Water Use .C.....C................. Definitions ...................a... Recognition .......................... Purchase and Sale of Energy.........B.................................................25 III...C....... Global Warming Potential.......... 19 III..................................B..... Global Warming Gases.................B..4....7..........3.......4.7.........C........................C..2..........60 III........................ Recognition16 II..c........1.d.......5....29 III....................60 III.........50 III..........C..F............20 III...............6.................C..................3...... 29 III.................. Disclosure of Energy Use ............... Scope ..............49 III....C..........G.... Measurement...6....... Definitions ... Example of Disclosure of Water Use .B......B........................2.....27 III.50 III............26 III...50 III.........c................c.............. Annex to Energy Use ..b...................... Global Warming Contribution.D.....3................... Accounting Treatment of Global Warming Contribution.C..D... Kinds of Water Use .. Conversion Factors from Thermal Equivalents to Work..58 III.a.....20 III............................................1...............2...............D...5.................................................60 III........................................29 III......3..C.........................3......... Recognition of Energy ...... Water Received and its Source .....20 III.............B...............21 III........1..... True and Fair View/Fair Presentation .......d...G.. Balancing Qualitative Characteristics ............................................ General Scope ................. General .......C...5........ Releases of Water..................................C.......3................B.................................61
.........................27 III..............................a....20 III..7......60 III.................... 19 III.......... 60 III.........16 III....D......c..............7................ Recognition and Measurement of Items ..16 II...................... Scope ............3...B.F..................................2...........................G................................ General Definition of Energy and Energy Use ... Measurement of Water Use .49 III.. Guidelines .......52 III............................B..................B..60 III.............26 III....b..3......29 III.......................a...3......II.......... Forms and Sources of Energy .b......................... Disclosure ................49 III............A........3..............C........7.....a...........D........ 20 III.......D............ Definitions ....7.. Scope ....b.D.........29 III....26 III..............3......20 III............................................ Objective ......C.......... Objective ...........B....3.............29 III...............3...1....B..C...30 III.. Accounting Treatment of Energy Use ............................... Energy Sources.......... Objective .........
...... General Approach ..3.... Production of ODS...4..... Example of a Disclosure of Global Warming Contribution ...3......90
...... III...........................c.. Carbon Offset and Sequestration .................
III.5.........71 Disclosure of global warming gases ....E... Example of a Disclosure of Ozone-Depleting Substances ...................... Calculating Global Warming Contribution .................6.E..................7..E................................... Annex to Ozone-Depleting Substances ...........3........7.................E. Scope ....84 III...5........65 III....5......e.........E. Destruction of ODS....3....... Products Containing Ozone-Depleting Substances ....77 III........................7....7.... Accounting Treatment of Ozone-Depleting Substances.. Recognition of Ozone-Depleting Substances......62 Measurement.......D.a...3.. Purchase of ODS .............64 III...........................................b.......3..............i. Reclamation and Recycling of ODS..........e..77 III..... Main Sectors using Ozone-Depleting Substances ......................E.......86 III.........75
III...........................5...................d..E...............f.. 77 III......h...... III..III..... Recovery.82 III.....E.....j...4.........5............3..............................63 III.....61 Recognition of Global Warming Gases ......78 III.b..........b............................d............ Emissions of ODS .............
Energy....73 Annex to Global Warming Contribution ...4...............E.................7.....b.3... Ozone-Depleting Substances..........E...................E..................................E..........83 III....84 III....................... In General .........................a........E...D..........D................77 III........ Objective ...................d......7......71 III...........62 III..6..............................83 III...D.. Controlled Substances and their Ozone Depletion Potential according to the Montreal Protocol ..... Measurement of Ozone-Depleting Substances ....................E...D.................77 III.................................D.....d....3........62 III.......3....74 III....... Energy Supply ..........7........81 III.............E...E.........D.....3......63 III.......D........D...e...... Definitions ................................ Sales of ODS..........E...........c... Types of ODS............. Forms of Existence of ODS ..2.81 III.81 III.................E................and Transport-Related Global Warming Gases ......................k..82 III....g...3....... CO2-Emission Factors for Fossil Fuels.D...........E....79 III.74 III...81 III...5.....b...........5.... Dependency on ODS......... Global Warming Gases Related to Other Industrial Processes ........D...E...... Stocks of ODS ... Disclosure of Ozone-Depleting Substances........3.80 III....E................a......D.........4.............79 III.3.....................E............ Potentials and Contributions .E......... Global Warming Gases Related to Other Industrial Processes .82 III..... CO2-Emission Factors for Electricity ........D.89 III............a....D.D..........a....61 III.........c.7.............
....91 III............... 91 III..G... 103 III.......................................F.......... Definitions Based on the Quality of Waste .... 107 III....97 III............ Consolidation Procedure .....F....92 III......e....H...c........................ Annex I of the Basel Convention .............H.. Objective ..........4......... Proportionate Consolidation ..............7.......91 III................................................96 III....a...G..............H. Measurement.F...H.............................. Example of Disclosure of Waste .............95 III................. V.................. 107 III..................... Primary Issues in Consolidating Environmental Items ..................F........G......... Definitions ............3........ Definition ............3....................................... Equity Method .......... Full Consolidation ..........3....... 105 III.......... Scope of Guidance ... 109 IV................F....... Definitions Referring to Waste Generated ..... 105 III..F.7.....f.........F......91 III..............b.....3.. Measurement of Waste .....................F...96 III...........7........ 114
.....................7...................G...............2....F.................................................................................................... 103 III.....c. 108 III.....................H...................6............ 101 III.. Disclosure .. 106 III..........2..F... 103 III...........H......... Accounting Treatment of Waste ..............c............ Recognition of Waste .............. 108 III...................7.......1..F.. Accounting Treatment of the Financial Items .... Definitions Based on the Classification of Waste ........1.................H.97 III........................91 III......................F......91 III............ Scope ....................3... References ...... 108 III.....4.................... Scope ...............F.............. Annex III of the Basel Convention...............b....... Consolidation of Eco-efficiency Indicators .............................7.............2..............96 III.... 106 III....................... Disclosure of Waste ......................G........... 111 Steering Group. 106 III............................................... Annex to Consolidation .. 106 III......3...................F......a........................... 113 Authors..........................93 III..... General Definition of Waste .6.......H....................... Definitions Referring to Waste Treatment Technology ............95 III.........d.......... Definitions Referring to the Location of Waste Treatment .............7...........................G.......................................................... Disclosure ...F.........................F...H...b...................... 105 III.........................99 III.. VI......................5. Recognition ........3................. Definitions ..H........a.... Objective ...........7...................1...... Annex to Waste ....... 103 III. Objective .................3.3.F..........................III....5..H.................4...................................... 109 III.................5...G...6........
........................................................ Energy Policy..............28 Table 3 Accounting Policy.............................................................................. Gas and Biomass Fuels .................67
........................27 Table 2 Water Received and its Use ..................................................45 Table 17 Net Caloric Values for Coal and Coal Products other Asia.......35 Table 7 Net Caloric Values for Coal and Coal Products OECD Countries A-J .............................................................................................................................................................List of Figures Figure 1 Sub-Categories of Water Use ...... other Africa and other Latin America ..........................65 Table 25 Electricity-derived CO 2-Emission Factors for Africa .................45 Table 18 Gross and Net Caloric Values for Gas ..........................................................46 Table 19 Typical Net Caloric Values for Biomass Fuels.............................................................................................................................51 Table 22 Accounting Policy....................64 Table 24 Electricity-derived CO 2-Emission Factors for Non-OECD Asia..................................22 List of Tables Table 1 Water Consumption and Return Flow .......36 Table 8 Net Caloric Values for Coal and Coal Products OECD Countries K-U...........................................................28 Table 4 Road Transportation: Guidance Values for Fuel Consumption............39 Table 11 Net Caloric Values for Coal and Coal Products Non-OECD Countries/Territories D-H ....................... Coal and Coal Products.....................................52 Table 23 CO2 Emission Factors of Petroleum Products..........................................................................................44 Table 16 Net Caloric Values for Coal and Coal Products Non-OECD Countries Vi-Z ........51 Table 21 Energy Flows and Stocks.......42 Table 14 Net Caloric Values for Coal and Coal Products Non-OECD Countries N-So .......... Water Policy..66 Table 26 Electricity-derived CO 2-Emission Factors for Non-OECD Europe ...................................................47 Table 20 Energy Requirement .......................................41 Table 13 Net Caloric Values for Coal and Coal Products Non-OECD Countries/Territories Lit-P .... Targets and Measures ..................................................34 Table 6 Densities of Petroleum Products.......................38 Table 10 Net Caloric Values for Coal and Coal Products Non-OECD Countries/Territories B-C....32 Table 5 Net Caloric Values for Petroleum Products .......43 Table 15 Net Caloric Values for Coal and Coal Products Non-OECD Countries Sr-Ve ...........................40 Table 12 Net Caloric Values for Coal and Coal Products Non-OECD Countries I-Lib .........................37 Table 9 Net Caloric Values for Coal and Coal Products Non-OECD Countries A-B ..................................................................... Targets and Measures .....................................
.....................70 Table 34 Global Warming Potentials Part I ............................87 Table 43 Controlled Substances and their Ozone Depletion Potential Copenhagen Amendment to the Montreal Protocol Part 1 .........................................................98 Table 49 Annex I of the Basel Convention Categories of Waste to be Controlled Y1-Y29 ..............................85 Table 40 Accounting Policy on ODS.................70 Table 33 Electricity-derived CO 2-Emission Factors for World Regions ..........85 Table 41 Controlled Substances and their Ozone Depletion Potential Montreal Protocol.....Table 27 Electricity-derived CO 2-Emission Factors for Non-OECD Former USSR................... 100 Table 51 Annex III of the Basel Convention List of Hazardous Characteristics Class 1-4...................................................................70 Table 32 Electricity-derived CO 2-Emission Factors for OECD Asia-Pacific ...................................................69 Table 31 Electricity-derived CO 2-Emission Factors for North America ....74 Table 38 Dependency on ODS...... ODS Policy...........................................................................................69 Table 30 Electricity-derived CO 2-Emission Factors for OECD Europe...............................72 Table 35 Global Warming Potentials Part II.......................67 Table 28 Electricity-derived CO 2-Emission Factors for Non-OECD Latin America ...................88 Table 45 A list of products containing controlled substances specified in Annex A of the Protocol .........................73 Table 36 Global Warming Contribution...................99 Table 50 Annex I of the Basel Convention Categories of Waste to be Controlled Y30-Y45 ................... 101 Table 52 Annex III of the Basel Convention List of Hazardous Characteristics Class 5.............. Targets and Measures ...................................... Targets and Measures ......................... Targets and Measures ......................90 Table 47 Waste Generated .. Global Warming Policy...........................................87 Table 44 Controlled Substances and their Ozone Depletion Potential Copenhagen Amendment to the Montreal Protocol Part 2 ....................................74 Table 37 Accounting Policy on Global Warming Gases................................................................3 ................89 Table 46 Main Sectors Using Ozone-Depleting Substances.......1-9 ................................98 Table 48 Accounting Policy on Waste............................................................................ Waste Policy............... 102
........................................................68 Table 29 Electricity-derived CO 2-Emission Factors for Middle East ..............................84 Table 39 Total Emissions of ODS .....................................86 Table 42 Controlled Substances and their Ozone Depletion Potential London Amendment to the Montreal Protocol ......................................................................................
equivalent GWP global warming potential IAS International Accounting Standards IASB International Accounting Standards Board IPCC Intergovernmental Panel on Climate Change ISAR Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting ODS ozone-depleting potential OECD Organisation for Economic Co-operation and Development UN United Nations UNCTAD United Nations Conference on Trade and Development UNEP United Nations Environment Programme WBCSD World Business Council for Sustainable Development
To improve and harmonize the methods used so that enterprises are able to report eco-efficiency indicators in a standardized format so that they are meaningful to decision makers and can be compared across enterprises.
The term and concept of eco-efficiency was developed in the late 1980s. Most importantly.
The purpose of the manual is threefold: (a) To give guidance on how to define. The Concept of Eco-efficiency
Investors increasingly require that companies pursue eco-efficient strategies that reduce the damage caused to the environment while increasing or at least not decreasing (shareholder) value. 2
. while progressively reducing ecological impacts and resource intensity…" The WBCSD includes a clear target level: An eco-efficient state is reached when economic activities are at a level "…at least in line with the earth’s estimated carrying capacity". It measures the environmental performance of an enterprise with respect to its financial performance.A. The aim of environmentally sound management is to increase eco-efficiency by reducing the environmental impact while increasing the value of an enterprise (Schaltegger/Sturm 1989). measurement and disclosure of environmental information either within the same industry or across industries. measure and disclose environmental and financial information as specified within the traditional accounting and reporting frameworks (Box 2). This manual complements two previous UN reports and should be seen as a series. Accounting and Financial Reporting for Environmental Costs and Liabilities (1999) and Integrating Environmental and Financial Performance at the Enterprise Level (2000). The problem with constructing eco-efficiency indicators is that there are no agreed rules or standards for recognition. recognize.
INTRODUCTION I. (WBCSD 1996) An eco-efficiency indicator is the ratio between an environmental and a financial variable. The World Business Council for Sustainable Development (WBCSD) describes how eco-efficiency is achieved: "Eco-efficiency is reached by the delivery of competitively priced goods and services that satisfy human needs and bring quality of life.
This manual is a guide for users and preparers of eco-efficiency indicators1 (see Box 1). Overview
1. there are no rules for consolidating environmental information for an enterprise or for a group of enterprises so that it can be used together and in line with the enterprise’s financial items. The main objective is to describe the method that enterprises can use to provide information on environmental performance vis-à-vis financial performance in a systematic and consistent manner over periods of time. It was first described in a scientific publication back in 1989 (see Schaltegger/Sturm 1989).
Global warming contribution. The above list is basically open-ended and should be adapted whenever new environmental issues evolve and/or existing environmental problems are reassessed in the light of new scientific and/or social knowledge. Ozone depleting substances.
Box 2. the manual presents the accounting treatment of the financial item used for constructing eco-
6. income statement and cash flow statement). eco-efficiency
4.A Manual for the Prepareres and Users of Eco-efficiency Indicators
To complement and support existing reporting guidelines (e. Accounting and Reporting Framework
An accounting framework describes an interrelated system that consists of different financial statements (such as a balance sheet.
7. Hence they are generic rather than sector-specific indicators. This manual will enable enterprises to report their performance for the five generic environmental issues below: (a) (b) (c) (d) (e) Water use.
3. In addition to the above environmental issues.g. Waste. This manual therefore covers the technical issues of recognition. Energy use. Managers are encouraged to include additional eco-efficiency indicators in their disclosure as they become relevant and material to understanding and evaluating an enterprise's performance in its sector. measurement and disclosure of information. the UN Sustainability Reporting Guidelines developed by the Global Reporting Initiative (GRI)). In particular the framework draws directly from the International Accounting Standards Board (IASB) framework (IASB 2002) and is adapted to report environmental performance vis-à-vis financial performance of the reporting entity. It covers issues of recognition. the structure and the format of the report. They were chosen by ISAR because they address worldwide problems as reflected in international agreements or protocols.
5. Furthermore they can be used by all enterprises across all sectors. measurement and disclosure of environmental transactions and variables. the manual follows the logic of the widely accepted International Accounting Standards (IAS). A reporting framework — such as the Sustainability Reporting Guidelines of the Global Reporting initiative (GRI 2001) — provides additional guidance on the issues to be reported.
These indicators represent a basic set upon which an enterprise could or should report. It also suggests the issues to be reported and the format and structure of disclosure.
As an attempt to harmonize the provision of eco-efficiency information across the globe.
.B. It deals with issues of consolidation of financial and environmental data for the enterprise as a whole. the more costly it is. The basic objective of financial accounting is to provide information that is useful to a wide range of users in making economic decisions. can also be mandated by the accounting standard-setting bodies or other regulators and would then have to be applied. it must attain a certain level of quality. Assessing the impact of changes in the product line of an enterprise. Disclosure of accounting policies is essential for comparability (IASB Framework. on the other hand. Consensus and Quality of Information 13. paragraphs 39-42).
14. All involved parties should therefore agree on the degree of
A standard. it will not be applied. irrespective of agreement by the parties involved. The basic objective of ISAR in developing guidelines and manuals for ecoefficiency indicators is to provide information that is useful to a wide range of users in making decisions and for the accountability of management for resources entrusted to it.
12.2. Objectives 10. paragraphs 12 and 14).B. But quality has its price – the higher the quality of information. Assessing acquisitions and divestments.
I.3 Acceptance can be gained by integrating the views and values of all important target groups. If these groups do not accept a guideline or standard. Users must be able to compare the eco-efficiency statements of an enterprise over time so that they can identify trends in its eco-efficiency position and performance.
efficiency indicators.B. 8. 9.1. Rationale for an Accounting Framework for Eco-efficiency Reporting
This section aims to demonstrate the necessity and usefulness of a conceptual framework for eco-efficiency reporting by discussing some issues and frequently asked questions. A secondary objective is to show the results of the stewardship of management or the accountability of management for the resources entrusted to it (IASB Framework. Users must also be able to compare the eco-efficiency statements of different enterprises. Benchmarking. The most essential aspect of a guideline is its acceptance by the main stakeholder groups involved. This guidance can serve as a management tool for the following: (a) (b) (c) I. If there is to be consensus on a framework.
I. the financial accounting
. There are several reasons for this: (a) Eco-efficiency indicators link environmental and financial items. qualitative characteristics balance the requirements of users and preparers in such a way as to be cost effective (see II. it is proposed to use these as a starting point for eco-efficiency accounting. Often it is argued that information about special issues should be suppressed. Qualitative characteristics are important because they also address the requirements of users.5). This issue will be discussed further in the consolidation section. industry. either because no user would be able to understand it correctly or because it would be too voluminous to describe. Where appropriate. Duty of Users 16.
17. and eco-efficiency indicators thus use data from both environmental and financial accounting systems. Qualitative characteristics clearly stipulate the duty of users to understand and to undertake efforts to understand information even if it might be complex. More explicitly. while others do not. For instance. The four main qualitative characteristics are understandability. The characteristics that make information useful to users are termed qualitative characteristics. the applied conceptual frameworks for ecological and financial accounting have to be comparable if environmental and financial data are to be combined to produce eco-efficiency indicators. Financial Accounting Framework as a Starting Point 18. Since a conceptual framework and standards have been developed on an international level for financial accounting.and region-specific environmental aspects and issues need to be considered.B. 15. The description and definition of the degree of quality is an integral part of the conceptual accounting framework. the data have to be derived from the same reporting entity and not different subsets of that entity. Thus. The quality of decision-making (by enterprise directors. A general framework improves the quality and consistency of ecoefficiency statements considerably.B. The general framework also provides guidance when periodically reviewing existing and newly developed guidelines.F. relevance.F).3.4. investors and financial analysts) can be improved by linking environmental and financial items. Accounting for eco-efficiency should benefit from the experience of financial accounting and not reinvent the wheel. Consequently.
I. Accordingly. some disclose such information. reliability and comparability (see II. energy requirement per unit of value added provides a good indication of the impact of an energy tax on an enterprise. Since the main objective of financial accounting is to improve the quality of decision making.A Manual for the Prepareres and Users of Eco-efficiency Indicators
quality the required information should have.
framework can serve as a valuable starting point in formulating the respective systems for environmental elements and items.
The purpose of this conceptual framework for eco-efficiency reporting is to improve and harmonize the methods used for definition.1.
. This framework does not provide standards for eco-performance.B. Purpose and Status 20.
This section introduces a conceptual accounting and reporting framework (framework) for eco-efficiency reporting. This framework will follow a similar approach in reporting financial information as specified by International Accounting Standards.A. paragraph 6). recognition. The framework deals with: (a) (b) (c) (d) 24.B. measurement and disclosure of eco-efficiency information related to events and activities of an enterprise with a view to promoting comparability between reporting organizations. Qualitative characteristics that determine the usefulness of ecoefficiency indicators. II. recognition and measurement of environmental and financial items used in eco-efficiency accounting and reporting.II.or region-specific indicators) and in the review of existing guidelines on eco-efficiency indicators.
The framework is concerned with environmental and related financial information on the eco-efficiency of an enterprise. The Accounting Framework for Eco-efficiency
II. Such information is prepared and presented annually and directed towards the common information needs of a wide range of users (see IASB Framework.B.
22. Introduction to the Framework
CONCEPTUAL ACCOUNTING AND REPORTING FRAMEWORK FOR ECOEFFICIENCY REPORTING II. The definition. Elements and items of an eco-efficiency statement. This conceptual framework also provides guidance in the development of future eco-efficiency indicators (e. Scope 23. The objectives of eco-efficiency indicators. However eco-efficiency indicators will provide a useful basis for benchmarking. additional industry.2.
B. The objective of eco-efficiency reporting is to provide information on the environmental performance of an enterprise with respect to its financial performance (financial performance/environmental performance).
II. paragraphs 12 and 14). lenders. Complement Financial Statements 30. Provide Information 28. the public sector and non-profit organizations can also use the framework.
. Improve Decision-Making 29. However.
II.C. II.C.2. Eco-efficiency information complements financial statements in order to enhance the quality of decision-making.. 4 The information is useful to a wide range of users in making economically and environmentally sound decisions and in evaluating the impact of their decisions.
This framework was developed primarily for business organizations to provide information on the eco-efficiency of their enterprises. paragraph 13). other trade creditors. financial statements do not provide all the information that users may need to make economic decisions since they largely portray the financial effects of past events and do not necessarily provide non-financial information" (IASB Framework. Users and Their Information Needs 26.C. Two main shortcomings are mentioned in the 1983 version of the framework of the International Accounting Standards Committee (the predecessor of the International Accounting Standards Board IASB): ".3.1. and the general public (see IASB Framework.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Although financial statements support the quality of decision-making. suppliers' customers.. and such information should therefore be prepared and presented with their needs in view (see IASB Framework.
II. The users of eco-efficiency indicators include present and potential investors. Objectives of Eco-efficiency Indicators
27. Empirical evidence suggests that there is a strong link between eco-efficiency and future cash generation.
II. Such information is also necessary for the accountability of management for the use of natural resources entrusted to it (see IASB Framework. employees. paragraph 6). Eco-efficiency data can also be used to forecast the impact of current and upcoming environmental issues on future financial performance. paragraph 9).C.3. standard-setters are well aware that financial statements are not sufficient. Most users have to rely on environmental and financial items as their major source of environmental information. Governments and their agencies.
D. i. II. global warming contribution.
33. examples include "per tonne".). To normalize a dynamic development over time.g. As we do not see any reason to change accepted terminology. assets. indicators use a reference item to exclude effects of quantitative changes in activities and to make them comparable. energy requirement. 6 Indicator An indicator is a specific measurement of an individual element that is used to track and demonstrate performance related to the element via recognition and measurement of items. waste.
Note: The Global Reporting Imitative (GRI 2001) uses the term "category". As we do not see any reason to change accepted terminology. eco-efficiency indicators are set in relation to a financial item.
. A given element may have several indicators based on different items.g. indicators are ratios composed of an environmental item divided by a financial item. etc. equity. As per definition. The following definitions refer to the hierarchy of information within an ecoefficiency statement: (a) Element Elements are the broad areas or groupings of financial and/or environmental issues of concern to stakeholders (e. a type of waste.5 Item An item or a group of items is information that is related to a specific element (e. Note: The Global Reporting Imitative (GRI 2001) uses the term "aspect". sales. income and expense.Conceptual Accounting and Reporting Framework for Eco-efficiency Reporting
Eco-efficiency statements portray environmental and financial effects of transactions and activities by grouping these effects into broader classes according to their environmental and financial characteristics. a specific greenhouse gas. "per unit of net value added" or "per unit of sales".
Information about environmental performance vis-à-vis financial performance is useful in determining the ability of an enterprise to adapt to changes in the environment in which it operates. cost of goods and services purchased).e. A given element may have several items or a group of items. liabilities. we prefer to stick to the terms and concepts already in use in international accounting standards. Elements and Items of an Eco-efficiency Statement
32. an energy source used. we prefer to stick to the terms and concepts already in use in international accounting standards.
E. and (4) the environmental problem measured by the indicator must have an impact on the financial performance of an enterprise. The criteria for the selection were: (1) the environmental indicator must address a worldwide environmental problem. Water use. income and/or expenses. activities and legal entities are included or excluded and how and to what extent this is done. while financial information means any data on an item that relates to assets. the definition of the reporting entity for both these items must be congruent. For the purpose of this manual.
35.g. For the purpose of eco-efficiency statements.
This recommendation is based on the identified environmental problems presented in the UNCTAD conceptual paper (UNCTAD 2001). Waste. As eco-efficiency indicators set an environmental item (e. energy use) in relation to a financial item (e.A Manual for the Prepareres and Users of Eco-efficiency Indicators
34. equity. in other words they must represent the same activities of the same entity. See also Sturm/Müller 2001. the same concepts and criteria used in financial accounting and reporting will be applied when defining the reporting entity for the recognition and measurement of environmental elements and items and the disclosure of such information. Env ironmental information is measured in physical units. Global warming contribution.E. including the guidance for the above elements. Contribution to ozone depletion.
This framework and the accompanying guidance recommend 7 that all enterprises report their eco-efficiency at least with respect to the following environmental elements: (a) (b) (c) (d) (e) Energy use. as a starting point for the development of any additional guidance.or region-specific environmental elements and associated guidance.
II. When doing so. environmental information means any data on an item that relates to one of the above environmental elements.g. (3) the environmental indicator must link an environmental problem at the macro level to activities of an enterprise at the micro level. Reporting Entity and the Principle of Congruity 37.1.
38. (2) the environmental indicator must be applicable to all industries across all sectors. liabilities. it is recommended to use this framework. Underlying Assumptions
36. while financial information is measured in monetary units.
Enterprises are encouraged to define industry. net value added). An eco-efficiency statement will clearly define the reporting entity in terms of which sites. II.
. environmental impacts. which expands the definition of the reporting entity up. The published report should also include the management’s assessment of the consequences of moving towards modes of production and/or service delivery compatible with sustainability (GRI 2001). Accrual Basis 42. Reportable resource uses.3. the eco-efficiency data may have to be prepared on a different basis and. the basis used should be disclosed (see IASB Framework. If this is done the enterprise will expand the boundaries in terms of environmental data and in terms of financial data to maintain congruity (see Box 3).
43. emissions. a reporting entity will cover the impacts of its activities on at least the five environmental elements set out in paragraph 34.
II.Conceptual Accounting and Reporting Framework for Eco-efficiency Reporting
40.E. The published data should reflect the assumption that the reporting entity is expected to continue operations into the foreseeable future.or downstream in the value chain. An eco-efficiency statement will make clear the scope of activities reported and provide explanations for any restrictions in reporting scope. paragraph 22). Reporting Scope 41.
46. paragraph 23). Eco-efficiency indicators prepared on an accrual basis inform users not only of past environmental performance vis-à-vis financial performance but also of the potential impact that a change in environmental legislation has on an enterprise's future cash flows. Hence they provide information that is useful to users to make informed economic and environmental decisions.2. events and activities will be recognized when they occur and will be recorded and reported in the periods to which they relate (see IASB Framework.4. Going Concern 44.
It is up to the reporting entity to include additional information. If the enterprise either intends or needs to liquidate or curtail materially the scale of its operations. if so. Ideally. 45.E.
then the relevant environmental information of the suppliers linked to the reporting entities’ purchases must also be included. Consequently if sales are used as a reference item and the environmental item should cover the same activities. 48. the Guideline on Sustainability Reporting published by the Global Reporting Initiative).
.and downstream information is highly impractical. Relevance.
Qualitative characteristics are attributes that make the information provided in eco-efficiency statements useful to users. if the environmental item includes activities up. If an enterprise expands its eco-efficiency reporting to include the life cycle of its products and services. The scope and the objective of life-cycle approaches are to analyse specific products and to optimize these products throughout the value chain. The four principal qualitative characteristics are (a) (b) (c) (d) Understandability. Especially in the case of an annual company report. meaning that the reporting entity should include processes up. That way the financial figure represents economic activities of the reporting entity only. products and services and therefore for all of its suppliers and customers as well. products and services on a regular basis. Life-cycle approaches provide highly valuable information but are too costly and impractical to use on larger entities with many activities. Otherwise the two items are not congruent . emissions or waste production. what the company calls purchase cost is sales from the supplier’s perspective. This is clearly not the intent of an annual report.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Box 3. which describes the eco-efficiency of an enterprise.F. Principle of Congruity and the Life-Cycle Approach
Most environmental accounting and reporting guidelines developed by environmentalists and economists take a so-called life-cycle approach.they do not cover the same activities . the financial item used as a reference figure also covers these activities. This framework and guidance clearly takes a different stand on this aspect. It follows the approach used in financial accounting. it means that the expansion has to be done for all the company’s activities.and downstream in the value chain (e. This in turn makes it possible to restrict the environmental data to the reporting entities’ own resource consumption. since environmental and financial data must be consistent. Reliability. that is they must match the transactions of the same entities included in a consolidated financial statement.and therefore the eco-efficiency figure is inconsistent and the information worthless. On the other hand. These approaches illustrate that including up. it must be aware that its own sales also include part of the sales of its suppliers.and/or downstream. paragraph 24). it must make sure that. and Comparability (see IAS framework. a company must deduct the cost of goods and services purchased from its sales figures. To avoid these problems with sales as a reference figure and to arrive at a consistent eco-efficiency indicator. 47. if an enterprise chooses sales as a reference figure.
51. Information is material if its omission or misstatement could influence the decisions of users taken on the basis of eco-efficiency statements.
The predictive and confirmatory roles of eco-efficiency information are interrelated. Or by confirming or correcting their past evaluations (see IASB Framework. environmental objectives and targets (see IASB Framework. Eco-efficiency information is relevant when it influences the decisions of users in the following manner: (a) (b) 53. Understandability 50.F.
II. paragraph 29).Conceptual Accounting and Reporting Framework for Eco-efficiency Reporting
49. Relevance and Materiality 52. paragraph 31). However. Thus. paragraph 26).
The application of these four qualitative characteristics normally results in eco-efficiency information that conveys a true and fair view of the ecoefficiency performance of an enterprise (see IASB Framework. For this purpose.3. paragraph 26).F. paragraph 46).
II. information about complex environmental matters which is relevant to the decision-making needs of users should be included and not excluded merely on the grounds that it may be too difficult for certain users to understand (see IASB Framework paragraph 25). Materiality depends on the size of the item or error judged in the particular circumstances of its omission or misstatement. For example. users are assumed to have reasonable knowledge of business environmental issues and accounting and a willingness to study the information with reasonable diligence. Information must be understandable to users. Reliability 55.
54.1. The relevance of eco-efficiency information is affected by its nature and materiality (see IAS framework. Eco-efficiency information has the quality of reliability when it is free from material error and bias and can be depended upon by users to represent faithfully what it either purports to represent or could reasonably be expected to represent (see IASB Framework.
. for example.2.F. information about the current level and structure of environmental performance has value to users when they endeavour to predict the ability of an enterprise to take advantage of opportunities and its ability to react in adverse situations. paragraph 27). present or future events (see IASB Framework. paragraph 30). By helping them evaluate past. The same information plays a confirmatory role in respect of past predictions about. materiality provides a threshold or cut-off point rather than being a primary qualitative characteristic that information must have if it is to be useful (see IASB Framework.
62. Thus. have to contend with the uncertainties that inevitably surround many events and circumstances. the aggregated emissions of global warming gases should represent faithfully the contribution of the reported activities/transactions of an enterprise to the problem of global warming (see IASB Framework.A Manual for the Prepareres and Users of Eco-efficiency Indicators
56. For eco-efficiency information to be reliable. it is necessary that activities and other events are accounted for and presented in accordance with their substance and environmental reality and not according to their legal form. For example.F. paragraph 35). it is important that the eco-efficiency information show consistent information for the preceding periods (see IASB Framework.
57. that is free from bias. paragraph 33). For eco-efficiency information to be reliable. Ecoefficiency information is not neutral if. paragraph 39 and 42). it influences a decision or judgement in order to achieve a predetermined result or outcome (see IASB Framework.
To be reliable. eco-efficiency information must represent faithfully the activities and other events of the reporting entity. by the selection or presentation of information. Users must also be able to compare the eco-efficiency information of different enterprises in order to evaluate their relative ecoefficiency performance (benchmarking). Such uncertainties are recognized by disclosing their nature and extent and by exercising prudence in the preparation of the ecoefficiency information (see IASB Framework. The eco-efficiency information must be complete within the bounds of materiality and cost. An omission can cause information to be false or misleading and thus unreliable and deficient in terms of its relevance (see IASB Framework. these emissions have to be accounted for (see IASB Framework.
. Because users wish to compare the eco-efficiency information over time. paragraph 37). any changes in these policies/methodologies. Comparability 61. paragraph 36). however. and the effects of such changes. Hence. the measurement and display of the environmental effect of like activities and other events must be carried out in a consistent way throughout an enterprise and over time for that enterprise and in a consistent way for different enterprises.
59. This is known as the "substance over form" principle. paragraph 38). an enterprise may report very low global warming emissions based on the substances listed under the Kyoto protocol but emit major amounts of other non-listed global warming gases.
II. Users must be able to compare the eco-efficiency information of an enterprise over time in order to identify trends in its eco-efficiency performance.4. The preparers of eco-efficiency information do. The substance of activities or other events is not always consistent with what is apparent from their legal or contrived form. Eco-efficiency information must be neutral. Comparability implies that users must be informed of the policies and methodologies employed in the preparation of eco-efficiency information.
58. for example.
the overriding consideration is how best to satisfy the decision-making needs of users (see IASB Framework. Thus. Generally. As a minimum.
66. Balancing Qualitative Characteristics 65.
II. for example. to balance benefit and cost. 63. when new scientific knowledge is developed which leads to a change in methodology applied to environmental information. To provide information on a timely basis it may often be necessary to report before all aspects of a transaction or other event are known. in the interest of both users and the enterprise.5. Furthermore. if reporting is delayed until all aspects are known. paragraph 43). It is inappropriate for an enterprise to continue reporting in the same manner on a transaction or other event if the policy adopted is not in keeping with the qualitative characteristics of relevance and reliability. But it could also be any defined base year. thus impairing reliability.Conceptual Accounting and Reporting Framework for Eco-efficiency Reporting
Users need to be able to identify differences between the policies and methodologies for like activities and other events used by the same enterprise from period to period and by different enterprises (see IASB Framework. Preparers may need to balance the relative merits of timely reporting and the provision of reliable information. the year used for comparison (which is normally the last year) should be recalculated. substantially a judgemental process. the information may be highly reliable but of little use to users who have to make decisions in the interim. however. the costs do not necessarily fall on those users who enjoy the benefits (see IASB.
67. the need for comparability should not be confused with absolute uniformity (see IASB Framework. Conversely.
64. Framework paragraph 45). paragraph 41). from which data is recalculated.F. Comparability implies that.
. paragraph 40). As there are trade-offs between different qualitative characteristics it is often necessary to balance the four qualitative characteristics. An enterprise has. The evaluation of benefits and costs is. It is also inappropriate for an enterprise to leave its reporting policies unchanged when more relevant and reliable alternatives exist. this should lead to a re-evaluation and recalculation of ecoefficiency information disclosed in the past (assuming that past values are available). Framework paragraph 44). The benefits derived from information should exceed the cost of providing it. the aim is to achieve an appropriate balance among the characteristics in order to meet the objectives of eco-efficiency reporting. The relative importance of the characteristics in different cases is a matter of professional judgement (see IASB. In achieving a balance between relevance and reliability.
. Measurement 72. It involves the depiction of the item in words and by an amount in physical or monetary units (see IASB Framework. calculations and estimations are employed to different degrees and in varying combinations: (a) Metered value A metered (or gauged) value is a value that is scaled by means of a balance or other instrument. however. A number of different measurements. Recognition 69. When. paragraph 88). The application of the principal qualitative characteristics and of appropriate guidelines normally results in eco-efficiency statements that convey what is generally understood as a true and fair view of. this should be disclosed. paragraph 86). the item is not recognized. Estimated value An estimated value is a value based on common practice and applied technology. or as presenting fairly. Eco-efficiency statements can be seen as presenting fairly the eco-efficiency position.1.G.6. Measurement is the process of determining the physical or monetary value at which an item is to be recognized. performance and changes in the eco-efficiency position of an enterprise. such information.F. a reasonable estimate cannot be made. This is appropriate when knowledge of the item is considered to be relevant to the evaluation of the eco-efficiency position. In many cases. paragraph 82).
II. II. Recognition and Measurement of Items
70. the use of reasonable estimates is an essential part of the preparation of eco-efficiency information and does not undermine their reliability. 71. Where relevant it should be disclosed (see IASB Framework. An item can be incorporated if the item has a value that can be measured in physical or monetary units with reliability.G. a value must be estimated.A Manual for the Prepareres and Users of Eco-efficiency Indicators
II. If other levels of technology are used for the estimate. performance and changes in position of an enterprise by the users of eco-efficiency statements (see IASB Framework.G. 73. II. Recognition is the process of incorporating an environmental or financial item that satisfies the criteria for recognition set out in paragraph 70. where an average level of technology is assumed. True and Fair View/Fair Presentation 68.
so they become comparable. To judge the eco-efficiency of that company.Conceptual Accounting and Reporting Framework for Eco-efficiency Reporting
Calculated value A calculated value is based on (user-) defined algorithms. the normalized eco-efficiency figure for both years is equal.000 m3 water. The inputs into the calculation are values of different quality levels (e. estimated) and/or defined conversion factors. we need to divide the water use by a figure that represents the level of activity.
Example: In the year 2000 company A used 1.
. Assuming sales were 100 in the year 2000 and 110 in 2001. results for different entities with different levels of activities and dynamics are transformed into the same unit. and in 2001 it used 1. Through normalization. One possibility is sales.g. another value added.8 Conversion factor A conversion factor is a consensus value based on generally accepted scientific standards. Reference value A reference value is a value used to normalize a dynamic development.100 m3. metered. concepts or models. Empirical value An empirical value is a value based on empirical studies/research and scientific evidence.
C). Waste generated per unit of net value added.E). measuring and disclosing the following five indicators: (a) (b) (c) (d) (e) Water consumption per net value added. This manual assesses the impacts of the following environmental variables: (a) (b) (c) (d) (e) 75. Dependency on ozone-depleting substances per unit of net value added. Ozone-depleting substances (III. The list can also be expanded to cover the particular industry sector.F). It would be more appropriate for industry associations to specify sector-specific indicators because they are best positioned to obtain industry consensus. General Scope 74.
.D). 77.g. siteor company-specific) using the framework and the included guidelines as guidance. Waste (III.III. Energy use (III.A. Water use (I. revenue.G) Consolidation (I. Energy requirement per unit of net value added.A)
76.A). purchased goods and services (III. Global warming contribution (III.
The manual describes the following financial items and issues relevant for eco-efficiency indicators: (a) (b) Value added and net value-added. Global warming contribution per unit of net value added.
All figures refer to a calendar year.
The manual contains a methodology for calculating. Companies are encouraged to develop additional indicators (e. recognizing. region-. The above list is basically open-ended and should be adapted whenever new environmental issues evolve and/or existing environmental problems are reassessed by new scientific and/or social knowledge.
paragraph 81) this category covers water that is withdrawn by the reporting entity itself but does not cover withdrawal by public water suppliers. Accounting Treatment of Water Use III.B.3.B. internal reporting. 81. analysis.A Manual for the Prepareres and Users of Eco-efficiency Indicators
III.B. and use of materials and energy flow information.B. 80.b.3. In recent years the term "accounting" has also been applied to non-financial environmental aspects of management. Scope
III.B. Water received is any input of freshwater into the reporting entity. Objective
The objective of this manual is to describe a methodology for the accounting 9 treatment of water use.org).2.3.
Traditionally "accounting" has a financial connotation. be it withdrawals.B. Environmental Management Accounting (EMA) can be defined as the identification. This guidance is not intended for companies in the public water supply sector.2. Water Received and its Source 84.1.3. 82. According to the scope of this guidance (see III.
. which is linked with ordinary and extraordinary activities of the reporting entity: (a) Withdrawal Withdrawal is the quantity of water (i) removed from a ground water source or (ii) diverted from a surface water source for the reporting entities’ use. deliveries or conveyance gains. Figure 1 provides an overview of the categories and subcategories of water use. and other cost information for both conventional and environmental decision-making within an organization (Source: www. Definitions
III. An enterprise is a water supplier when the rationale for the activities of the company is to distribute water to users.B.a.
III. General 83.
This methodology should be applied by all enterprises in accounting for all types of water used by them as defined in section III. environmental cost information.EMAwebsite.B. estimation.
The following terms are used in this methodology. Public water supply refers to water withdrawn by public and private water suppliers. collection.
III. 79. According to the US EPA Environmental Accounting Project.
but not withdrawn.d.
. distribution and use.(vii). and cultural resource preservation.c. Conveyance gains may occur through infiltration and inflow (conveyance losses may occur through evaporation from an open system or seepage.c.(i) – III.
III. hydroelectric power generation. releases and return flows are the endpoints of conveyances.
In-stream uses can be broadly characterized as streamflows to meet human needs and streamflows to meet ecological needs: (a) human needs include recreation. from a surfaceor ground water source. waste assimilation. and the collection. commercial and industrial use. deliveries. aesthetics. fish and shrimp farming.3.3. (a) Off-stream water use Off-stream use involves the withdrawal or diversion of water from a source.(ii).3. livestock and other animals. fish and shrimp farming. for example. and maintenance of the riparian zone.B. water used for irrigation.Guidelines
Delivery Deliveries are the quantity of water delivered to the reporting entity by a public water supplier.B.c. Withdrawals. see III. current knowledge does not allow for a quantitative inclusion of these flows into an eco-efficiency statement.3. Kinds of Water Use 85. (b) ecological needs include fish and wildlife preservation.c.3.(vii)) In-stream water use In-stream use is water that is used.B. biodiversity. its treatment. Water use is divided into off-stream use and in-stream use. 10 Commercial in-stream water use activities include. Off-stream water use covers the following: domestic. hydroelectric power generation. paragraph 100). see III. wetlands preservation.B. enterprises are advised to disclose qualitative information on in-stream water use for the time being. paragraph 106(b)). Although in-stream water use is an important aspect of water preservation. freshwater dilution of saline estuaries. Conveyance gains Conveyance is the systematic and intentional movement or transfer of water from one point to another. transportation. mining and power generation (see III. transportation.B. treatment and release of wastewater and return flow. With the exception of in-stream water use for hydroelectric power generation (turbine water.
usually through septic systems. and watering lawns and gardens. The water is used for purposes such as drinking. washing dishes and clothes.
Domestic Water Use
Water use is considered to be domestic under the following circumstances: (a) (b) The use takes place in and on property owned by the reporting entity. 11
In the case of the tourism industry.c.g. etc. car washing. releases into surface water.(i) 86. ground water or soil
water received water delivered
turbine water for hydroelectric power generation
III. flushing toilets.
. bathing. company-owned restaurant or housing).c. ground water or wastewater-collection systems. food preparation. but also through washing and cooking. deliveries from public water suppliers.B.(ii)). The water is used by employees/members of the organization or their families during non-working hours (e.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Figure 1 Sub-Categories of Water Use
source of water kind of use kind of release without treatment water withdrawal domestic release of wastewater commercial without treatment conveyance loss irrigation livestock & other animals mining conveyance gain instream water power generation incorporated into products and crops consumption by humans and livestock evaporation (and transpiration) cooling water released to a small water body cooling water released to a significant water body return flow with on-site treatment public wastewater collection system surface water. consumptive use in the form of evaporation.
Domestic water-use activities include withdrawals from ground and surface water. water use by customers is considered commercial water use (see III. student accommodation on campus. usually during outdoor use.
III. and dewatering.B. Industrial water-use activities include water withdrawal from ground and surface water.c. consumptive use in the form of evaporation.B.
Industrial water use includes water used to manufacture products such as steel. including ores.such as hotels. restaurants. cooling.(iv) 92.
Commercial water-use activities include withdrawals from ground or surface water. which are included in separate categories (see III. as well as water used in refining petroleum and metals.c. washing.3. and natural gas. deliveries from water suppliers. 93. office buildings. leisure parks and ski resorts and for transportation . consumptive use as evaporation and product incorporation during dust control. cooling. water for food preparation. Water Use for Mining
. 12 Water used for off-stream fish and shrimp farming is considered commercial water use. Industrial water use includes.B.as well as by non-commercial entities such as government and military facilities.c.
Commercial Water Use
Commercial water use includes water used by commercial facilities .(iv). ground water or surface water. 13 Industrial water use does not include water used for power generation for sale to third parties. slurry conveyance. snow and ice making. Off-stream fish hatcheries engaged in hatching fish for release to public lakes and streams for fishing are also classified as commercial use. air-conditioning. toilet flushing. transport of materials.c. releases to wastewater collection systems. but also from wash water and food preparation.
Mining water use includes water used for the extraction and on-site processing of minerals.c.3. tailings disposal.(iii) 90. release into wastewater-collection systems.
III. It includes.3. releases to ground water and surface water. washing floors and other surfaces. water used as process and production water and boiler feed and for air conditioning. usually during outdoor use.3. coal. Industrial Water Use
89. deliveries from public water suppliers. for example. petroleum. deliveries from water suppliers.B. fountains and watering lawns. and releases to ground and surface water. chemical and paper.B. 14 Water used in smelting and refining of minerals is considered as industrial use.Guidelines
III. water and wastewater treatment. Water use activities in mining include: withdrawals from ground and surface water. sanitation. recycling. pools and laundries. mining of minerals. wastewater treatment. III. motels. for example. consumptive use through evaporation and product incorporation (as in a bottling plant). and drying. deliveries of reclaimed wastewater. hospitals and educational institutions. and steam generation for internal use.(vii)).(ii) 88. or the extraction of crude petroleum and gases. retail stores.
(v) 94. cleaning and waste-disposal systems. biomass. It is not considered consumptive use if the release is discharged into a significant water body such as an ocean.
Water Use for Irrigation
Water use for irrigation includes water used in agricultural activities for irrigation purposes. Water Use for Thermoelectric and Hydroelectric Power
97. Cooling water used for thermoelectric power generation in the condenser to cool the steam back into water is discharged as return flow or is recycled through cooling ponds or towers. It also includes evaporation from stock ponds and incidental water losses.B. paragraph 105). or geothermal energy. and releases of wastewater.
. a major river or a lake at a temperature not significantly higher than the water body (see III. Water Use for Livestock and other Animals
99.B. 95.3. In general the release of cooling water is considered consumptive use (see III. poultry. water used by the animals for drinking.d).A Manual for the Prepareres and Users of Eco-efficiency Indicators
III.3.d. nuclear. sheep. consumptive use in the form of evaporation and incorporation into the animal and animal products. deliveries from water suppliers. which is considered commercial offstream water use (see paragraph 89). cooling of an animal or a product and processing animal products are included.c. Water-use activities in the livestock and animal specialties categories include withdrawals from ground or surface water. 101. It excludes water used for fish and shrimp farming.
Water use for livestock and other animals includes water used to raise cattle. llamas. goats.c.3. horses in captivity and others.B.3.
The thermoelectric power generation category includes water used in the generation of electric power when the following fuel types are used: fossil. 16 Under this category.(vii) Generation 98. deliveries from public water suppliers.
III. consumptive use through evaporation and product incorporation (in plants and releases to ground and surface water).B. The hydroelectric power generation category includes water used in the generation of electric power by utilising either cascading water or water pressure. hogs.(vi) 96. The water used for hydroelectric power generation which drives the turbine generators and is returned to the stream or is recycled is considered return flow and not consumptive use.
Water-use activities in irrigation include: water withdrawal from ground and surface water.B. dairy sanitation.c.(ii). 15 Watering of lawns and gardens is considered domestic or commercial water use. such as milk.
or otherwise removed from the immediate water environment. Make up water to replace the water lost as steam. Water consumed is that amount of water received that is not available for immediate reuse/consumption.3. water and wastewater treatment. which draws a questionable line between consumption and return flow. ground water or soil so that it becomes available for immediate 17 reuse. water is degraded in quality). to surface or ground water bodies or to the soil18 and that is not available for immediate consumption (e. Water that is returned to the soil to percolate downwards to a deep water table with the intention of making it available again is considered consumptive use.d. It includes water that evaporates.d. and in nuclear plants. is consumed by humans or livestock. Releases of Water III.3. is incorporated into products or crops. blowdown (purging) of boilers. although it is available for future (but not for immediate) consumption. Return flow is either (a) (b) Off-stream cooling water released to a significant surface/ground water body or In-stream use of water to drive a turbine to produce hydroelectricity.
The criterion used here is "immediate" to differentiate between consumption and return flow. to keep the nuclear fuel from overheating and melting is considered consumptive use.B. washing of stacks. This category includes: (i) Release of wastewater into public wastewater collection systems after use by the reporting entity. Water Consumption
III. III.B. transpires.(ii)
. (iii) Release of wastewater to surface water. It includes: (a) Release of waste water This is the quantity of water released after use or treatment by the reporting entity.B. 104. Water consumption is the difference between water received and off-stream return flow (see Figure 1). (ii) Release of wastewater into public wastewater collection systems after use and on-site treatment by the reporting entity.Guidelines
102. 106.3.(i) Return flow
103. Return flow is the quantity of water that is discharged after use to surface water. plant and employee sanitation. It also includes waste water that is released to the public waste water collection system.g. ground water or soil after use by the reporting entity. As all water released becomes available for reuse sooner or later immediate is the only criterion.d.
Water use should be measured in litres or cubic metres. III. which are not used as reserves (e. Water use as defined by III. Water consumed by humans and livestock (drinking). 112.). Measurement of Water Use
110. Water use should be reported according to volume (litres.
107. If water is temporarily stored on-site the stock should be recognized at the beginning and at the end of the reporting period.c. An enterprise should disclose: (a) (b) (c) The eco-efficiency indicator "water consumption per net value added". Conveyance losses (see III. III.(vii). the amount per source and use category as recognized during the accounting period and the respective amounts of the previous year. Water use should be metered.B.3. Total water consumption.4.B.A Manual for the Prepareres and Users of Eco-efficiency Indicators
(b) (c) (d) (e) (f)
(iv) Release of wastewater to surface water. etc.B.B. 109.B. The accounting policies adopted on water use.3 should be recognized in the period in which the flow occurs. Qualitative information on the wastewater treatment technology applied on-site and in the public wastewater system.b.5. ground water or soil after use and on-site treatment by the reporting entity.6.B.
. Water incorporated into products and crops. Cooling water that is not released to a significant water body (see III. The item "water consumption" is used for the calculation of the eco-efficiency indicator "water consumption per net value added" (see paragraph 76(a)). Disclosure
108. paragraph 84(c)).3. III. 111. the total return flow and the respective amount per category as defined and recognized during the accounting period and the respective amounts of the previous year. paragraph 101). Water evaporated and transpired.g. water in tubes. This excludes water in closed systems. small boilers used to catch an overshoot of water. 113. The total amount of water received. cubic metres). If an amount of water used is estimated or calculated the range of uncertainty should be recorded.
Enterprises are advised to only include the line items that actually show a flow. The following tables show an example of a disclosure on water use. Water received and its use (Table 2).B.
III.without treatment Conveyance losses Consumption by humans and livestock Evaporation Cooling water Change in water storage Total water consumption° Net value added (€) Eco-efficiency indicator "water consumption/net value added" (m3/€) Return flow (m3) Cooling water Total return flow° Notes: *Average treatment technology applied. 116.a. Table 1 Water Consumption and Return Flow
Water consumption (m3) Release of wastewater to public wastewater collection systems .without treatment Release of wastewater to surface water. ^Best available technology applied.with on-site treatment* .a.486
. Example of Disclosure of Water Use 115. A disclosure on water use consists of three parts: (a) (b) (c) Total water consumption and return flow (Table 1). An example of a disclosure of water use is given in the annex.7.490 2001 1 100 1 000 1 000 1 100 200 50 600 300 0 5 350 11 000 0.7. III.Guidelines
The management's stance on the water use policy.B.
Annexes to Water Use
III. targets and measures (Table 3).with on-site treatment^ .7. ground water or soil . Accounting policy on water use.B. water policy. °Total Water Consumption + Return Flow = Water Received 100 100 150 150 2000 1 000 1 000 1 000 1 000 100 20 500 280 0 4 900 10 000 0. the objectives and targets regarding water use and the measures taken to achieve the targets.
Water Policy. Targets and Measures
Accounting policy Water policy Targets Measures
.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 2 Water Received and its Use
Water Received [m3 ] Water withdrawal from a ground water source Water diverted from a surface water source Water delivered Conveyance gains Total water received Use Domestic Commercial Industrial 2000 4'000 500 500 5'000 100 900 4'000 2001 4'100 600 800 5'500 150 950 4'400
Table 3 Accounting Policy.
the technology and the source used.2. Any form of energy from any source as defined by III.Guidelines
III. For the energy-producing industry this guidance on energy should be used with care.c that a company receives from third parties and is used for the company's activities. Energy is the capacity for doing work and/or the capacity for providing heat.C. This guidance should be applied by all enterprises in accounting for all types of energy used by them as defined in III. Definitions
118. Accounting Treatment of Energy Use III. The objective of this manual is to describe a method for the accounting treatment of energy use. In the future specific guidance on energy use by energy-producing companies needs to be developed by the industry itself.C. The impacts of energy use or issues concerning the supply of energy.3.C. 119.C.3. 123. products and/or services. The terms used for the accounting treatment of energy use are defined as follows: III. 120. III. An enterprise is an energy producer when the rationale for the activities of the company is to sell energy in whatever form. in everyday language the term "produced" is used. Nevertheless.3. III. products and/or services shall be considered a purchase of energy regardless of
Energy is not produced but rather transformed from one form to another. Energy use is defined as all inp uts into the reporting entity whose purpose it is to use its productive capacity for doing work and/or for providing heat for the reporting entities’ activities.C. the quality in terms of renewable/non-renewable energy and energy-linked emissions of greenhouse gases are not covered by this manual but by the accounting guidance on energy supply and greenhouse gases. This manual treats energy flows from a thermodynamic perspective.C. This guidance is not intended for energy-producing 19 enterprises.b.a.3.1.3. Objective
117. Purchase and Sale of Energy 124. The focus of this guidance is therefore on entropy and energy conservation.C. General Definition of Energy and Energy Use 122. III.C.
coke oven gas. gas coke. peat.20 (ii) The combustion of gas Including: natural gas.
.3. ocean thermal heat. lignite and brown coal. 127. heavy fuel oil. biofuels and biochemicals. petroleum coke. 125. aviation gasoline. kerosene.A Manual for the Prepareres and Users of Eco-efficiency Indicators
whether the underlying financial transaction has a negative or positive value for the reporting entity. naphtha. lubricating oils and grease. solar space heating and cooling). products and/or services shall be considered a sale of energy regardless of whether the underlying financial transaction has a negative or positive value for the reporting entity.
Non-energy refined petroleum products used such as white spirit. gas/diesel fuel.C. III. Different forms and sources of energy are defined in the appendix III.3. solar process heat. coke oven coke. jet fuels. bituminous coal and anthracite (hard coal). passive solar heating. industrial spirit. patent fuel and brown coal/peat briquettes (BKB).c. The different forms and sources of energy relevant for companies covered by this manual (non-energy sector only) are: (a) Heat from (i) The combustion of petroleum Including: liquefied petroleum gases and methane.C. Forms and Sources of Energy 126. including shallow ground and ambient air heat pumps). (v) The combustion (incineration) of waste (vi) Steam Including: district heating systems and other steam generated outside the reporting entity (vii) The surrounding natural systems Including: geothermal heat (deep heat mining. solar hot water systems. motor gasoline. Any form of energy from any source as defined by III.C.b. gas works gas and substitute gas. blast furnace gas. direct solar heat (concentrating solar systems.7. (iv) The combustion of biomass Including: direct combustion of biomass.c that a company transfers to third parties and is being used for the third parties’ activities. paraffin waxes. mineral oils and other non-energy petroleum products are not considered energy use. bitumen (asphalt). sub-bituminous coal. (iii) The combustion of coal and coal products Including: coking coal (hard coal).
ocean thermal heat and direct solar heat. a wind rotor)
128. 131. Table 4 provides guidance. Heat from the surrounding natural system. estimation values based on the technology of the vehicle should be used.g. train freight. The use of excess heat from third parties is not accounted for.
. for example rented personnel transports. batteries) (ii) Pressure-volume work (e. is not accounted for. Petrochemical feedstock use is not considered energy use. (a) Vehicle transport by road shall be accounted for using the actual fuel consumption of the vehicles used. Assumptions made should be disclosed. steam. inland shipping. estimation values based on the technology and/or model year of the vehicle should be used. marine shipping.Guidelines
Work21 (i) Electricity (i. rotation produced by a combustion engine. it is regarded as excess heat.6). including geothermal heat. company owned or rented business jets.C. When the purpose of the process from which the heat originates is not heat generation. transport services supplied by third parties other than subcontractors (see next paragraph) are not accounted for. If no fuel data are available.e. a water wheel in a mill. compressed air) (iii) Mechanical work (e. If no fuel data are available. Assumptions made should be disclosed. Non-road transportation. including air freight. 130.g. from hydropower. nuclear power station. Transport-related energy use includes all transports carried out as part of the company’s business activities (transportation of goods and personnel) either by the company itself or by a subcontractor23 in charge of a company's transports. For the purpose of this guideline. These services can nevertheless be disclosed separately (see III.22 132. 129. A subcontractor works in the name and on behalf of the company.
21 22 23
Work involves the net directed movement of matter from one location to another. passenger flights and passenger trai n rides shall be accounted for using actual fuel or electricity consumption of the mode of transport used.
0 10.7 16.1
.3 9.4 11.5 55.2
7.9 13.3 11.6 10.8 12.6
>1996 1996 1983 1978 1973 1964 1996 1983 1968 1996 1983 1978 1996 1983 1978 1996 1983 1968 1996 1973
16.4 13.5 16.3
l / 100 km
Gasoline passenger car Low-emission vehicle technology Three-way catalyst control Early three-way catalyst control Oxidation catalyst Non-catalyst control Early non-catalyst controls Uncontrolled Light duty gasoline trucks Moderate control Low-emission vehicle technology Three-way catalyst control Early three-way catalyst control Oxidation catalyst Non-catalyst control Uncontrolled Heavy duty gasoline vehicle Three-way catalyst control Non-catalyst control Uncontrolled Diesel passenger car and light trucks Advanced control Moderate control Uncontrolled Light duty diesel truck Advanced control Moderate control Uncontrolled Heavy duty diesel vehicle Advanced control Moderate control Uncontrolled Motorcycles (4 stroke) Non-catalyst controls Uncontrolled Source: IPCC (1996(b)).3 13.5 8.0 24.8 20.3
>1996 1996 1983 1978 1973 1964
1989-95 1988-91 1980-90 1971-79 pre-1970 –
8.9 17.1 22.7 20.2 13.9
5.8 25.5 9.7 45.2 21.5 43.4 43.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 4 Road Transportation: Guidance Values for Fuel Consumption
Model Year US Europe
l / 100 km 11.7 41.5 41.0 12.
3.i. Petroleum products include ethane. aviation gasoline.3.
The difference between net caloric value (NCV) and gross caloric value is the latent heat of vaporization of the water produced during combustion of the fuel. heavy fuel oil and petroleum coke. To make them comparable they are converted into thermal equivalents using their respective net caloric content 24 (see III. jet gasoline. If the energy commodity is used in a country for which specific values are listed then these values should be used.C. other kerosene. NCV is 5 per cent less than gross values.3. Different energy commodities such as petroleum products.C for gas and III.C. coal products and biomass fuels all have a different caloric content. In the case of coal and oil. while for most gases the difference is between 9 and 10 per cent.c. Petroleum products are converted into heat equivalents using the net caloric content of the energy commodity.C.
.i. 136. coal. Otherwise the default value should be applied (Table 5).(i) Conversion Factors from Energy Source to Thermal Equivalents for Fossil Fuel and Biomass Fuels 133. naphtha.C. LPG. III. gas/diesel fuel.D for biomass fuels).c. gas.c. III.Guidelines
III.C.i.A.c. 135.3.B for coal and coal products. Petroleum Products 134. motor gasoline.3.c.i. (OECD/IEA 2001a). III.C. jet kerosene.i.c.3.A for petroleum products.
64 45.98 47.10 43.88 43.49
44.21 43.43 41.80 44.13
Source: OECD/IEA (2001a.19 47.12 43.21 42.91 42.75 41.27
Malaysia 45.80 44. PR Colombia
49.77 44.03 43.84 Viet Nam
Paraguay 45.01 44.21 42.64 45.33
South Africa 46.50 41.31 43.75 43.64 47.21
49.43 46.89 50.39 35.38 Sri Lanka
44.50 41.19 45.54 43.24 43.12
46.13 36.60 46.53 44.99 43.12 43.29 44.10 41.12 43.93 45.96
50.33 30.86 44.43 45.33 40.02 44.88 43.12 42.96 43.74 41.54 43.89 51.67
43.01 45.14 Namibia
49.12 42.03 39.21 45.05 43.80 44.12 43.29 42.59 Nepal 49.58 43.75 43.24 43.56 43.05 45.64
46.01 30.33 43.09 40.25 42.07 43.13
Pakistan 45.59 43. see Table 6 for a conversion from volume to mass.25 43.16 43.38 45.96 43.
46.87 41.91 42.64 43.54 43.96
Nicaragua 47.31 44.89
42.12 43.99 44.29 43. 2001b.96 41.09 28.66 40.53 42.29 47.21 43.55 43.27 46.83 44.43 43.37 42.16 46.03 45.74
44.57 43.60 46.31 47.98 Lebanon Default and country specific values [GJ per tonne] Algeria Argentina Brazil China.54 43.00 40.11 47.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 5 Net Caloric Values for Petroleum Products
Net caloric values Product Ethane LPG Motor gasoline Aviation gasoline Jet gasoline Jet kerosene other kerosene Gas/diesel fuel Heavy fuel oil Naphtha Petroleum coke Product Ethane LPG Motor gasoline Aviation gasoline Jet gasoline Jet kerosene other kerosene Gas/diesel fuel Heavy fuel oil Naphtha Petroleum coke Product Ethane LPG Motor gasoline Aviation gasoline Jet gasoline Jet kerosene other kerosene Gas/diesel fuel Heavy fuel oil Naphtha Petroleum coke Default value 47.92
42.50 44.71 41. 2001c).09 45.91 41.27 46.88 43.94 47.54 43.
peat. sub-bituminous coal.B. (litre per tonne) OECD Europe
Default 2 678 1 843 1 351 1 414 1 356 1 260 1 260 1 230 1 185 1 058 874
1 414 1 343 1 311 1 252 1 252 1 025
III. patent fuel and brown coal/peat briquettes (BKB). gas coke. lignite and brown coal. 2001b.3. 2001c). Coal and Coal Products 137. these values should be used.C.c.i. 139. If the actual net caloric value is known. Otherwise country-specific or region-specific values should be applied.Guidelines
Table 6 Densities of Petroleum Products
Density Product Ethane LPG Naphtha Aviation gasoline Motor gasoline Jet gasoline Jet kerosene other kerosene Gas/diesel fuel Heavy fuel oil Petroleum coke Source: OECD/IEA (2001a. Coal and coal products are converted into heat equivalents using the net caloric content of the energy commodity (see Table 7 and Table 8 for OECD countries. bituminous coal and anthracite (hard coal). 138. and Table 9 to Table 17 for non-OECD countries). Coal and coal products include coking coal (hard coal). coke oven coke.
Source: OECD/IEA (2001b).00 25.29 16.05 18.50 8.61 14.64 19.61 8.35 26.23 24.30 Hungary 31.17 17.00 Denmark 25.28 16.11 19.12 25.31 25.05 28.40 28.37 10.75 8.37 32.57 8.00 18.68 8.72 Austria 28.31 27.31 24.05 20.10 27.68 11.65 18.50 8.31 26.05 20.30 28.66 28.55 28.00 Czech Republic 29.30 29.30 29.37 29.23 Italy 30.91 32.37 27.10 Belgium 29.37 8.31 15.67 30.65 25.56 29.62 Greece 29.75 16.00 8.31 28.83 8.05 20.65 21.11 24.86 8.31 29.29 8.00 28.30 25.00 5.21 15.05 27.00 10.00 28.25 8.37 29.58 14.39 20.37 29.30 Finland 29.65 20.78 8.37 16.37 8.00 20.55 Canada 27.56 8.00 8.98 26.37 17.20 29.05 21.27 25.10 Ireland 29.55 30.31 26.31 29.38 14.12 8.06 29.68 8.08 18.03 17.37 29.28 Japan 30.31 28.50 28.75 19.10 Iceland 28.59 8.43 23.30 28.31 29.40 28.05 20.39 27.31 29.37 29.14 12.00 8.
.05 28.40 18.64 28.48 9.31 28.65 28.10 Germany 29.89 18.67 28.64 21.37 29.37 31.05 16.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 7 Net Caloric Values for Coal and Coal Products OECD Countries A-J
Net caloric values [GJ per tonne] Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net caloric values [GJ per tonne] Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net caloric values [GJ per tonne] Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Australia 28.10 France 30.00 28.80 18.03 22.37 28.37 29.29 16.
37 24.31 29.68 28.37 29.38 8.20 12.93 20.10 Turkey 31.37 29.31 26.37 29.05 20.93
Netherlands New Zealand 28.28 28.31 28.45 28.37 8.47 28.84 8.37 8.05 20.37 29.67 24.37 8.05 28.93 20.31 20.10 29.50 28.18 8.02 28.10
Source: OECD/IEA (2001b).04 14.06 8.54 14.50 2 Slovak Republic 28.31 28.37 12.10 28.10 2 8.76 18.05 20.10 8.31 27.37 29.31 18.48 8.30 25.52 20.84 23.10 Poland 29.10 Portugal 29.68 27.48 23.52 26.48 18.05 20.10 20.49 8.31 28.31 28.05 20.10 Sweden 3 26.62 21.05 28.10 Spain 3 21.31 20.00 10.37 8.55 24.30 20.75 8.
.50 28.37 8.82 17.31 26.37 27.17 35.05 21.16 8.93 25.05 28.05 20.31 28.33 7.Guidelines
Table 8 Net Caloric Values for Coal and Coal Products OECD Countries K-U
Rep.04 8.10 8.40 28.33 8.22 United States 29.04 20.10 30.37 29.04 28.30 30.37 29.43 United Kingdom 29.96 20.31 29.10 8.06 20.37 29.37 29.10 Norway 28.00 23.10
Mexico 23. of Korea 27.51 20.22 12.37 28.37 29.50 29.16 22.30 29.57 8.03 29.35 28.50 28.37 8.03 8.73 25.05 20.10 8.17 27.45 19.30 28.37 8.10
Net caloric values [GJ per tonne] Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net caloric values [GJ per tonne] Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net caloric values [GJ per tonne] Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes
Luxembourg 29.12 28.94 13.25 Switzerland 28.37 31.
37 Brunei 25.37 31.46 20.93 20.65 8.37 8.21 8.37 20.10 20.58 14.21 Algeria 25.65 14.12 Albania 27.21 20.05 13.95 13.93 8.37 29.58 14.12 20.31 30.54 25.21 9.10 Belarus 25.37 27.37 29.37 28.37 8.91 8.21 27.65 25.65 18.65 14.37 8.91 32.75 8.75 8.95 25.21 Bulgaria 27.10 Bahrain 25.21 20.90 20.10 18.37 Angola 25.80 8.37 8.12 8.65 18.37 29.70 24.70 8.66 25.75 25.37 8.75 25.54 14.75 8.21 6.34 20.58 18.58 18.75 8.84 9.37 25.93 8.37 27.37 29.37 25.37 8.84 8.37 29.75 25.75 8.10 Bosnia and Herzegovina 25.37 24.37 8.58 14.10 20.21 9.31 27.65 8.37 8.37 8.10 Benin
Source: OECD/IEA (2001c).14 Azerbaijan 18.76 8.37 27.75 25.37 27.37 25.37 Armenia 18.58 14.65 14.84 27.
.31 25.37 27.70 8.10 Bolivia 25.65 8.37 8.31 25.75 25.40 15.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 9 Net Caloric Values for Coal and Coal Products Non-OECD Countries A-B
Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke BKB/Peat Briquettes Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke BKB/Peat Briquettes Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes 20.37 29.75 8.37 8.37 25.37 8.10 Brazil 26.37 8.21 Bangladesh 20.83 8.75 8.31 25.12 11.30 6.37 27.54 14.75 8.37 8.75 25.05 8.31 26.10 20.75 Argentina 24.95 13.05 25.
.37 8.21 27.Guidelines
Table 10 Net Caloric Values for Coal and Coal Products Non-OECD Countries/Territories B-C
Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes 20.05 Costa Rica 25.10 Cyprus 25.23 25.00 14.37 25.37 8.75 25.21 20.34 Colombia 27.47 18.76 20.37 Congo 8.37 8.75 25.37 29.75 Brunei 25.31 26.10 China 21.17 28.43 20.10 20.75 25.37 31.37 25.23 8.37 8.31 30.97 14.37 26.31 27.21 27.21 8.80 20.37 8.37 8.37 8.37 25.37 27.37 27.37 28.43 17.75 25.37 8.75 8.10 20.35 8.37 26.37 8.91 8.21 20.37 25.21 27.10 Congo.75 8.31 27.10 Côte d'Ivoire 25.80 8.83 8.75 8.37 Cuba 25.10 Taiwan POC 26.75
Source: OECD/IEA (2001c).75 25.93 8.21 29.75 26.37 17.60 8.17 8.37 Cameroon 25. DR 25.37 8.80 8.37 29.37 8.60 14.37 8.21 6.37 8.21 8.10 Croatia 28.80 28.37 8.75 8.80 8.75 8.10 20.66 25.21 27.75 Chile 28.37 29.37 8.23 8.37 25.37 8.91 32.43 28.37 20.37 8.21 20.14 18.75 8.37 8.37 8.37 8.75 8.12 11.10 Brazil 26.10 20.17 17.31 27.80 26.37 27.60 29.75 25.37 Bulgaria 27.30 6.43 17.75 25.37 25.40 15.
75 25.58 18.37 8.37 8.75 8.75 Ghana 25.37 8.21 Egypt 25.75 8.37 25.75 8.75 Gibraltar 25.37 25.37 25.37 8.75 25.75 25.31 27.75 8.37 29.75 8.37 27.37 8.10 Estonia 24.37 25.45 24.75 25.37 25.37 29.37 27.37 8.31 25.37 8.37 8.37 8.37 27.75 25.31 16.45 8.37 27.10 Gabon 25.
.37 8.37 20.37 Guatemala 27.10 Haiti 25.65 18.58 14.37 8.75 8.37 8.75 8.37 25.75 8.75 El Salvador 25.37 8.21 8.37 29.37 25.37 8.75 8. China 25.37 8.37 25.65 14.31 27.37 25.75 25.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 11 Net Calo ric Values for Coal and Coal Products Non-OECD Countries/Territories D-H
Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes 20.75 8.37 29.75 8.75 8.75 8.37 8.10 Georgia 18.31 29.45 8.21 8.75 25.10 20.58 14.10 20.75 8.21 8.37 25.37 8.75 8.75 8.37 8.10 Ethiopia Dominican Republic 25.10 20.75 25.31 27.21 8.21 Ecuador 25.12 20.75 8.21 28.31 27.75 8.75 25.05 20.37 29.21 Hong Kong.75 25.37 8.37 20.21 20.79 24.37 8.37 Eritrea
Source: OECD/IEA (2001c).21 27.10 Honduras 25.37 29.10 20.65 8.
37 20.21 Israel 26.37 8.65 8.37 8.37 8.75 27.67 8.37 27.21 20.37 8.75 25.37 8.10 Latvia 25.58 18.10 27.75 8.22 26.75 8.10 Jordan 25.75 8.58 14.75 8.37 India 19.58 14.37 25.21 20.65 18.37 8.58 8.37 20.21 20.58 17.58 14.37 8.10 Lebanon 27.65 8.37 8.10 Kyrgyzstan 18.75 17.10 20.19 8.37 27.37 20.37 25.98 9.31 25.10 Libyan AJ 25.37 8.10 Kazakhstan 18.37 25.21 20.21 Iran.21 Indonesia 25.37 8.75 25.37 27.37 8.75 8.22 4.65 8.95 14.47 20. Islamic Rep.10 Kuwait 25.37 25.37 8.95 14.21 Iraq 25.58 18.98 9.10 20.10 Korea.75 8.65 14.37 29.37 4.10 8.75 25.75 8.10 Jamaica 25.80 19.37 8.75 25.75 8.37 25.75 8.37 25.21
Source: OECD/IEA (2001c).58 25.98 19.Guidelines
Table 12 Net Caloric Values for Coal and Coal Products Non-OECD Countries I-Lib
Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net Caloric Values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net Caloric Values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes 20.37 27.37 27.37 25.65 14.80 14.65 18.75 25.95 25.75 25.67 8. 25.
.37 29.75 8.37 27.37 27.75 17.75 25.75 8.75 8.37 29.58 14.31 25.75 25.37 8.75 25.37 20.21 20.21 27.37 8.12 28.75 8. DPR 25.19 26.75 8.37 25.75 8.65 14.37 8.10 Kenya 25.65 25.22 8.12 20.21 27.12 27.31 25.86 8.75 8.37 8.37 27.37 25.37 8.
12 8.37 20.75 8.37 8.21 20.05 25.69 8.37 25.37 8.75 8.65 18.37 25.37 8.75 25.37 24.75 25.05 13.69 8.90 Malaysia 29.10 Mozambique 25.73 8.21 20.73 8.30 29.00 8.37 8.31 11.31 29.75 8.31 27.73 18.30 11.21 20.
.10 Namibia 22.10 Nicaragua 25.75 25.21 20.37 8.58 18.12
Source: OECD/IEA (2001c).21 20.75 8.37 27.70 24.10 Netherlands Antilles 25.37 8.68 29.21 20.37 8.75 25.75 22. Republic of 18. FYR 25.75 8.75 25.10 Nigeria 25.65 11.75 8.37 8.37 Lithuania 25.37 29.37 8.12 14.37 8.10 Nepal 25.21 20.38 Malta 25.95 13.12 14.65 14.65 14.31 11.12 25.21 Moldova.37 27.21 20.37 27.12 8.31 26.75 8.37 8.37 8.37 25.75 8.37 8.10 27.37 25.21 27.37 20.10 Oman 25.37 27.37 20.37 8.05 8.26 8.10 Myanmar 25.37 29.21 20.37 25.37 25.58 14.75 8.37 8.37 8.10 14.31 25.95 13.37 29.00 8.37 8.37 8.37 18.37 29.75 8.75 25.70 8.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 13 Net Caloric Values for Coal and Coal Products Non-OECD Countries/Territories Lit-P
Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes 27.37 25.10 27.37 8.75 8.65 25.37 27.70 8.10 27.75 25.31 27.12 25.37 8.37 8.10 Pakistan 18.21 20.95 25.37 8.37 26.37 25.58 14.75 8.31 29.65 8.37 25.65 Morocco 24.30 Macedonia.
31 29.21 20.10 Romania 25.37 27.37 8.37 8.37 8.00 30.01 17.37 8.37 25.95 27.37 25.37 8.83 15.75 8.75 25.91 9.37 25.41 14.75 8.75 8.21 8.75 8.10 Senegal 25.37 20.37 8.91 15.37 Pakistan 18.73 8.75 8.75 8.37 25.21 20.37 27.37 8.75 8.10 Russian Federation 22.21 8.76 9.37 8.31 26.90 Paraguay 25.37 25.37 18.37 8.33 8.21 20.10 20.37 27.33 8.37 27.99 25.37 8.75 25.37 8.37 25.73 8.91 22.21 20.21 20.43 25.37 29.37 27.10 Singapore Panama 25.75 8.10 20.75 25.31 29.95 17.Guidelines
Table 14 Net Caloric Values for Coal and Coal Products Non-OECD Countries N-So
Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net Caloric Values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes 20.21 20.83 15.
.65 Slovenia 17.75 25.75 25.37 8.00 8.37 8.10 Saudi Arabia 25.37 8.37 27.99 8.75 8.37 8.37 8.75 8.10 Peru 29.75 25.37 27.21 8.31 Oman 25.79 14.75 8.96 29.57 7.75 8.10 Philippines 24.37 27.10 20.37 25.75 8.50
Source: OECD/IEA (2001c).65 26.10 24.25 18.71 7.82 9.21 Nigeria 25.37 26.37 8.37 27.75 25.10 Qatar 25.99 27.21 20.37 8.83 22.37 8.73 18.75 8.37 27.95 25.37 8.58 South Africa 27.95 8.37 27.37 8.
10 Uzbekistan 18.37 8.75 25.65 18.10
8.30 20.75 8.37 27.10 Tunisia 25.10
8.37 25.14 27.21 20.75 25.38 27.58 14.75 8.37 8.37 8.37 25.65 14.58 18.21 20.65 8.37 8.65 14.10 Thailand 26.37 27.58 18.31 8.37 8.37 27.75 25.58 18.37 29.31 25.75 29. United Rep.75 25.14 12.10
Source: OECD/IEA (2001c).10
Syrian AR 25.75 8.37 29.31 25.37 25.56 8.10 Venezuela 30.37 25.37 8.21 20.
.37 8.31 25.10 Ukraine 21.59 14.14 8.75 25.37 25.75 8.37 29.65 18.65 14.75 8.65 14.58 14.37 27.63 26.21 27.38 12.58 14.75
Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net Caloric Values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Net Caloric Values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes
Sri Lanka 29.10
Trinidad & Tobago 25.37 8.65 21.65 18.37 29.10 Uruguay 25.75 8.75 8.65 8.37 8.12 20.37 27.65 8.59 14.37 8.31 25.75 25.21
Togo 25.21 20.38 12.75 25.37 8.10 United Arab Emirates 25.56 30.12 20.65 8.21
8.58 14.75 8.75 8.37 27.37 8.37 26.12 20.37 8.75 8.37 30.37 27.21 20.75 8.37 25.56 8.21 20.21 20.37 27.31 8. of 25.58 14.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 15 Net Caloric Values for Coal and Coal Products Non-OECD Countries Sr-Ve
Tanzania.37 8.58 14.59 21.37 25.37 8.37
Tajikistan 18.12 20.75 8.37 29.21 20.37 27.10
Turkmenistan 18.75 25.
37 27. other Africa and other Latin America
Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes Other Africa 25.05 25.
Table 17 Net Caloric Values for Coal and Coal Products other Asia.10 Other Latin America 25. 141.75 8.21 Yemen 25. Gas includes natural gas.45 23. coke oven gas and blast furnace gas.75 8.37 29.90 Zambia 24.45 8. Gas is converted into heat equivalents using the net caloric content of the energy commodity.C.37 24.10
Source: OECD/IEA (2001c).
III.37 8.37 8.75 8.10 20.37 8.Guidelines
Table 16 Net Caloric Values for Coal and Coal Products Non-OECD Countries Vi-Z
Net caloric values [GJ per tonne] Hard coal Lignite/brown coal/sub-bituminous ~ Coking coal Other bituminous coal/anthracite Sub-bituminous coal Lignite/brown coal Peat Patent fuel Coke oven coke and lignite coke Gas coke Bkb/peat briquettes 20.37 8.75 8.21 20.37 25.37 29.37 8.31 27.75 8.31 27.75 8. As the net caloric content varies considerably.37 8.37 23.37 27.75 8.37 25.37 29.10 Viet Nam 23. the value as declared by the supplier should be used.75 25.37 25.37 8.31 27.12
Source: OECD/IEA (2001c).05 8.10 20.c.21 Zimbabwe 27.95 13.37 8.37 27.37 8.
.31 26.71 8.21 20.71 24.37 8.37 8.10 20.37 8.95 13.C.3.31 27. gas works gas (including substitute gas).37 29.37 8.21 Yugoslavia. Gas 140.i.00 27.75 8.10 Other Asia 25. FR 25.05 13. 142.10 20.75 25.21 20.75 25.75 25.45 8.00 8.37 8.00 8.37 25.71 8.37 29.95 25.37 25.
9 0.9 0.20 33.9 0.
(MJ per m3) Gross caloric Factor to convert gross value caloric content to net 38.82 34.(v)) 144.D.9 0.9 0.c. Biomass fuels 143.889 38. III. 145.C.80 34. biofuels and biomass (see annex.130 33.
.50 please use specific values
III.57 34.C. 2001c).9 0.41 > 33. Net caloric values of biomass fuels vary considerably even among the same fuel type.9 0.9 0.000 37.9 0.A Manual for the Prepareres and Users of Eco-efficiency Indicators
If the actual net caloric value is not known but the country of origin is known these specific values from Table 18 should be applied.000 37. If no specific value is provided standard values listed in Table 19 should be applied.3. the default value of 34.600 42.20 36.9 1 Net caloric value 34.9 0.20 MJ/m3 should be applied.9 0.10 34.460 0.i.518 40.54 37.9 0.000 40.220 39. Table 18 Gross and Net Caloric Values for Gas
Caloric values Product Natural gas (default value) Natural gas originating from: Russian Federation United States Canada Netherlands United Kingdom Indonesia Algeria Uzbekistan Saudi Arabia Norway Gas works gas and substitute gas Coke oven gas Blast furnace gas Source: OECD/IEA (2001b.90 35.579 38.b. Biomass fuels include biochemicals. If no country-specific value is provided in Table 18.416 38. By default the value as declared by the supplier of the energy commodity should be used. Biomass fuels are converted into heat equivalents using the net caloric content of the energy commodity.32 29.7.57 36.
7 15.0 12. dry zone Wood oven-dry Wood charcoal Charcoal Dung Bagasse Wet Air-dry Agricultural waste Other waste Dung cakes (dried) Coffee husks Rice hulls (air-dry) Wheat straw Maize (stalk) Maize (cobs) Cotton gin trash Cotton stalk Coconut husks Coconut shells
(a) mcwb: moisture content weight basis.
Moisture content (% mcwb) (a) 20.2 16.0
12.8 17.0 13.3.0 15.0
Typical net calorific value (b) (MJ/kg) 15.C. (b) Typical values to be considered as rough approximations.9
Source: IPCC (1996b).
.0 40.0 12.0 4.0 12.
III.0 5.1 12.5 16. are converted into thermal equivalents using the specific net caloric content of the combusted material as indicated by the supplier. (c) Assuming air-dry wood.0 11.0 24.4 11.0 30.0 13.0 0.Guidelines
Table 19 Typical Net Caloric Values for Biomass Fuels
Biomass fuel Fuelwood (c) Wood wet.0
50.0 10.6 20.0 50.9 15. The reporting entity shall disclose the specific values chosen and the underlying assumptions. including waste.2 15.0 8. an estimate has to be made.0 12.2 14.4 9.(ii) Conversion Factors from Energy Source to Thermal Equivalents for other Energy Sources 146.0 12.9 16.0 20.0 8.0 9.c.0 29.0 40.0 16.4 15.0 11. freshly cut Wood air-dry. Other energy sources. If no specific value is available. humid zone Wood air-dry.
000 kWh work equivalent of energy for their processes. Company A has an average efficiency of 0. while company B has a much higher eco-efficiency of 0. Both purchase 1. the one that converts fossil fuels (= heat) to electricity (= work).000 kWh electricity.2 kWh/MJ converting natural gas (= heat) into work. Conversion Factor
One could argue that using a default conversion factor of.
. while company B is highly efficient with an efficiency of 0. Both use 1.000 kWh of electricity (= work) in addition to gas. If the actual efficiency is taken to convert the amount of gas purchased to work equivalents both will end up having used 3. As company B is more efficient.35 kWh/MJ
Company A uses 5.250 kWh work equivalent. But why the 0.2 kWh/MJ thermal work 3 600 10 800 MJ MJ 1 000 3 000 4 000 10 000 0.000 MJ thermal for company A.000 kWh work equivalent.58 kWh/MJ
Energy requirement Net value added Eco-efficiency
If we start with the amount of energy purchased and then convert thermal energy to work equivalents using the proposed default factor of 0.63 kWh KWh € kWh/€ 18 621 6 517 MJ 1 810 2 810 10 000 0.35 work 3 600 18 900 MJ 5 250 6 250 10 000 0. The eco-efficiency of company A is 0.
Company A Conversion efficiency Energy source Electricity Gas 54 000 thermal work 3 600 10 800 MJ MJ 1 000 3 000 4 000 10 000 0.35 as the default value? B ecause the average efficiency of one of the most important and widely used conversion processes. company B 2 .250 kWh work equivalent of gas while company B uses 1 .28 kWh kWh € kWh/€ Energy requirement Net value added Eco-efficiency MJ 1 000 kWh kWh/MJ thermal work 3 600 MJ 1 000 kWh Company B 0. This perfectly reflects the real situation.63 kWh/€. The result using the default factor then would be: company A 6 .4 kWh kWh kWh € kWh/€ Company B 0. Technically both need 4.621 MJ thermal for company B compared with 54. is 0.58 kWh/MJ. see the following example in the table below. Assuming they have the same net value added of €10. Obviously this does not reflect the reality.35 (OECD/IEA 1997).4 kWh kWh KWh € kWh/€ 18 621 0. they will have the same eco-efficiency.810 kWh work equivalent of gas. namely 0.4 kWh/€. less gas needs to be purchased: 18.28 kWh/€. So why not use the company-specific efficiency for the conversion of heat equivalent to work equivalent? To see the effect of using a default value. Assume that two different companies both use gas as a major energy source.35 is not very suitable as conversion processes within a specific company will in almost any case be different from the default value. for example 0.35 kWh/MJ we get a more adequate result:
Company A Conversion efficiency Energy source thermal Electricity Gas 54 000 0.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Box 4.000. which is converted into steam to propel a turbine (= work).810 kWh work equivalent.
). Steam tables come as voluminous books and/or software packages.C.C.7. international abbreviation SI) for the recommended practical system of units of measurement. The factor to convert MJ into GWh is 0. thermal equivalents should be expressed in MJ. for a complete conversion table of different energy units).
150.3 should be recognized in the period in which it is: (a) (b) Purchased or sold. provides a list of all SI units [http://www. The 11th Conférence Générale des Poids et Mesures (1960) adopted the French name Système International d'Unités (International System of Units.C.35 x MJ
x 0.35 (see Box 4 for the rationale). 148. electricity). Energy purchased or sold should be measured in an adequate SI unit (kWh.C.3. 154. American Society of Mechanical Engineers 2000). the "Bureau International des Poids et Mesures". Therefore. MJ. The conversion factor for thermal energy to work equivalents will be 0.C.(ii). III. 149. thermal energy needs to be converted so that it is of a quality comparable to that of energy supplied to the reporting entity in the form of work (e. Recognition of Energy
151. Conversion Factors from Thermal Equivalents to Work 147.5. kg etc. For the purpose of eco-efficiency reporting within this framework.d. energy should be valued by its capacity to provide work. m3. The amount of energy purchased and sold should be weighed or metered. For that reason they are not listed in the guidelines.bipm.fr/enus/3_SI]
. Within this framework two different categories of energy are accounted for: heat and work.26
Steam tables are published by various national engineering associations (e. "ASME International Steam Tables for Industrial Use". Energy as defined by paragraph III.g.Guidelines
III. Steam from whatever external source is accounted for using standard steam tables. Measurement of Energy
153. The organization in charge.2778 (see annex III. Stocks of energy commodities as defined in III.C.c. Work equivalents should be expressed in GWh.4. And when it is probable that the amount or value can be measured. 25 III. GWh
= 0.g.3 should be recognized at the beginning and at the end of an accounting period.
III. Raw data on the above flows and stocks (Table 21). Example of Disclosure of Energy Use 159. Accounting policy. An enterprise should disclose: (a) (b) (c) (d) The eco-efficiency indicator "energy requirement per unit of net value added". energy sold and stocks of energy. III. The item energy requirement is used for the calculation of the eco-efficiency indicator "energy requirement per net value added" (see paragraph 76(b)).C. covering energy purchased. For the purpose of eco-efficiency reporting.A Manual for the Prepareres and Users of Eco-efficiency Indicators
155. Total energy requirement is defined as purchased work equivalents minus sales of work equivalents plus/minus a decrease/increase in stocks of energy commodities expressed in work equivalents. The accounting policies adopted for energy use.7. Disclosure of energy use consists of three parts: (a) Total energy requirements (Table 20).7. all energy purchased.C.C.
.6. including the respective conversion factors used. If an amount is estimated or calculated the range of uncertainty should be recorded. covering energy purchased.a. sold or in stock shall be converted in a first step into heat equivalents (this step is obsolete when the company purchases energy in the form of work) and in a second step into work equivalents. The total energy requirement recognized during the accounting period and the respective amounts of the previous year expressed in work equivalents. energy policy.C. Annex to Energy Use
III. Disclosure of Energy Use
158. 156. the objectives and targets regarding energy use and the measures taken to achieve the targets. targets and measures (Table 20). energy sold and stocks of energy converted into heat and work equivalents. An example of a disclosure of energy use is given in the annex. The management's stance on energy use. The amounts of each energy source recognized during the accounting period and the respective amounts of the previous year.7.
01 2 000 0 2002 10 500 550 000 9 000 5 000 60 000 31.962 10 500 6 829 21 616 7 694 41 639 5 834 5 834 2 402 -7 694 -5 292 30 513 11 000 2.g.00 1 500 0 Amount 2001 10 000 500 000 10 000 0 50 000 31.)* 2001 2002 10 000 1 663 24 018 0 35 680 4 862 4 862 -1 201 0 -1 201 29 618 10 000 126.96.36.1994
Energy purchased Electricity Natural gas Bituminous coal (Argentina) Bituminous coal (Brazil) Total energy purchased Energy sold Steam Total energy sold Stocks Bituminous coal (Argentina) Bituminous coal (Brazil) Stocks Total energy requirement Net value added (€)
Eco-efficiency indicator "energy requirement/n et value added" (MWh/€)
* Note: e. = equivalent
Table 21 Energy Flows and Stocks
Energy flows and stocks (raw data) Energy purchased Electricity Natural gas Bituminous coal (Argentina) Bituminous coal (Brazil) Energy sold Steam Stocks Bituminous coal (Argentina) Bituminous coal (Brazil) 31.12.Guidelines
Table 20 Energy Requirement
Energy requirement Heat (GJ heat eq.02 1 000 5 000 kWh m3 t t MJ t t 24 702 15 826 MJ/t MJ/t 34.2 24 702 15 826 MJ/m3 MJ/t MJ/t Conversion
.)* 2001 2002 Work (MWh work) 2001 2002 10 000 17 100 247 020 0 264 120 50 000 50 000 -12 351 0 -12 351 201 769 18 810 222 318 79 130 320 258 60 000 60 000 24 702 -79 130 -54 428 205 830 10 000 10 500 10 500 Total (MWh work eq.
162.b. oxygenates and octane enhancers. Energy Sources
(Note: The following definitions are based on the definitions used by the International Energy Agency for its statistics . Its physical characteristics (density. such as sulphur.7.org/stats/files/queoil. crude oil stabilization and natural gas processing plants. It is used as a fuel for land-based spark ignition engines. Motor gasoline exists as regular.C. Targets and Measures
Accounting policy Energy policy Targets Measures
III. Crude oil is unrefined petroleum that reaches the surface of the ground in a liquid state.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 22 Accounting Policy. This category includes field or lease condensate recovered from associated and nonassociated gas where it is commingled with the commercial crude oil stream. It consists of a mixture of light hydrocarbons distilling at between 35oC and 215oC. Motor gasoline may include additives.b. Energy Policy.htm)
160.iea. It is a mineral oil of natural origin comprising a mixture of hydrocarbons and associated impurities. They are normally liquefied under pressure for transportation and storage. 164. They consist mainly of propane (C3H8) and butane (C4Hl0) or a combination of the two. viscosity. including lead compounds such as TEL (tetraethyl lead) and TML (tetramethyl lead). etc.
. natural gas and coal. Petroleum products are obtained from the processing of crude oil (including lease condensate) and other hydrocarbon compounds.) are highly variable.(i) Petroleum
161. 163.http://www. this includes petroleum. Liquefied petroleum gases (LPG) are light saturated paraffinic hydrocarbons derived from the refinery processes.C. Ethane is a naturally gaseous straight-chain hydrocarbon (C2H6) extracted from natural gas and refinery gas streams. midgrade and premium quality depending on the octane value. III.7. A fossil fuel is any naturally occurring fuel of an organic nature formed by the decomposition of plants or animals.
Gas/diesel fuel is primarily a medium distillate distilling at between 180oC and 380oC. which are established by the International Air Transport Association (IATA).
. There are two qualities: (a) (b) Low sulphur content: sulphur content lower than 1 per cent. trucks. for heating purposes.6kPa. Heavy fuel oil covers all residual fuel oils (including those obtained by blending). obtained mainly by cracking and carbonizing residue feedstock. 172. It is used as a feedstock in coke ovens for the steel industry. Naphtha-type jet fuel includes all light hydrocarbon oils for use in aviation turbine power units. Leaded: motor gasoline with TEL (tetraethyl lead) and/or TML (tetramethyl lead) added to enhance octane rating. and the vapour pressure is between 13.90 kg/l. 171. Naphtha is a feedstock destined for the petrochemical industry (e. High sulphur content: sulphur content of 1 per cent or higher. They are obtained by blending kerosene and gasoline or naphtha in such a way that the aromatic content does not exceed 25 per cent in volume. light heating oil. 168.g.
165. etc. Petroleum coke is a black solid residue. The flash point is always above 50oC and density is always more than 0. It distils at between 150oC and 300oC. The two most important qualities are "green coke" and "calcinated coke". 167. In addition.7kPa and 20. for electrode manufacture and for production of chemicals. this coke is not recoverable and is usually burned as refinery fuel. It consists mainly of carbon (90 to 95 per cent) and has a low ash content. Aviation gasoline is motor spirit prepared especially for aviation piston engines. Naphtha comprises material in the 30oC and 2l0oC distillation range or part of this range.Guidelines
Unleaded: motor gasoline where lead compounds have not been added to enhance octane rating. It has the same distillation characteristics between 150oC and 300oC and flash point as kerosene. with an octane number suited to the engine. distilling at between 100oC and 250oC. ethylene manufacture or aromatics production) or for gasoline production by reforming or isomerization within the refinery. Kerosene comprises refined petroleum distillate and is used in sectors other than aircraft transport. Several grades are available depending on uses: diesel oil for diesel compression ignition (cars. marine diesel and diesel used in rail traffic. Kerosene-type jet fuel is a distillate used for aviation turbine power units. a freezing point of -60oC and a distillation range within the limits of 30oC and 180oC. It may contain traces of organic lead.). 169. tar and pitches in processes such as delayed coking or fluid coking. This category also includes "catalyst coke" deposited on the catalyst during refining processes. 166. marine.
170. it has particular specifications.
Other bituminous coal not included under coking coal.7.5 MJ/m3) and by its high methane content (above 85 per cent). Coking coal has a quality that allows the production of a coke suitable to support a blast furnace charge.
173. It gives off a little more energy (heat) than lignite when it burns.(iii) Coal
177. Anthracite is the hardest coal and gives off the greatest amount of heat when it burns.b. Non-agglomerating coals with a gross calorific value of between 17. composed primarily of methane (CH4). It includes gas produced by carbonization (including gas produced by coke ovens and transferred to gas works gas). transport and distribution of gas. manufactured by chemical conversion of a hydrocarbon fossil fuel. Hard coal comprises coking coal and other bituminous coal/anthracite: (a) Coking coal is a hard. This category includes substitute natural gas that is a high-calorific-value gas. by cracking of natural gas.A Manual for the Prepareres and Users of Eco-efficiency Indicators
III. It is chemically and physically interchangeable with natural gas and is usually distributed through the natural gas grid.
178.b.6. Sub-bituminous coal is a dull black coal. dry carbon substance produced by coal at a very high temperature in the absence of air. it is recovered on leaving the furnaces and used partly within the plant and partly in other steel industry processes or in power stations equipped to burn it.865 kJ/kg contains more than 31 per cent volatile matter on a dry mineral matter-free basis.).7.C.435 kJ/kg and 23. including substitute natural gas produced in a public utility or private plants. etc. whose main purpose is manufacture. Substitute natural gas is distinguished from other manufactured gases by its high heat value (above 33. 174. Coke oven gas is a by-product of solid fuel carbonization and gasification operations carried out by coke producers and iron and steel plants. that is used as a fuel. Natural gas is a mixture of gaseous hydrocarbons. III. by total gasification with or without enrichment with oil products (LPG. 175. It is therefore used in the manufacture of iron and steel. and by reforming and simple mixing of gases and/or air. Gas works gas covers all types of gases. 176. which are not connected with gasworks and municipal gas plants. Hard coal refers to coal of gross calorific value greater than 23. Blast furnace gas is obtained as a by-product in operating blast furnaces.C. It is used for steam raising and space heating purposes.865 kJ/kg on an ash-free but moist basis and with a mean random reflectance of vitrinite of at least 0. occurring naturally in the earth. residual fuel oil. Used for steam raising and space heating purposes.
Direct solar energy includes the following: (a) (b) (c) (d) (e) (f) Photovoltaic (solar cell) systems which produce electricity directly from sunlight. Gas coke is the by-product of hard coal used for production of town gas in gas works. brownish-black coal that forms the lowest quality level of the coal family. The largest portion of the world's coal reserves is made up of lignite/brown coal. Lignite and brown coal are non-agglomerating coals with a gross calorific value of less than 17. porous or compressed.
(Note: The following definitions are based on the National Renewable Energy Laboratory (US) definitions. Gas coke is used for heating purposes. Passive solar heating and day lighting systems that use solar energy to heat and light buildings.gov/clean_energy/whatisRE. principally coking coal. dried and moulded under high pressure into an even-shaped briquette without the addition of binders. 180. http://www. Coke oven coke is used mainly in the iron and steel industry acting as an energy source and chemical agent. Solar space heating and cooling. 183. Lignite dust is included in this category. it is low in moisture and volatile matter.7.
. 184. Patent fuel is a composition fuel manufactured from hard coal fires by shaping with the addition of a binding agent (pitch). easily cut.435 kJ/kg and greater than 31 per cent volatile matter on a dry mineral matter-free basis.nrel.html)
III. Coke breeze. Peat is a combustible soft. at high temperature. Solar hot water systems that heat water for other purposes than heating.(iv)
Direct Solar Energy
179. a soft. for example coffee bean drying. Brown coal/peat briquettes (BKB) is a composition fuel manufactured from lignite/brown coal or peat. fossil sedimentary deposit of plant origin with high water content (up to 90 per cent in the raw state). foundry coke and semicoke (the solid product obtained from carbonization of coal at low temperature) are included in this category.C. Solar process heat for industrial and commercial uses. Coke oven coke also includes coke and semi-coke made from lignite/brown coal. of light to dark brown colour. 181. The lignite/brown coal is crushed. Concentrating solar systems that use the sun's heat to produce steam and convert it to electricity. 182. Coke oven coke is the solid product obtained from carbonization of coal.
is produced through the gasification of biomass. The two most common types of biofuels are ethanol (an alcohol) and biodiesel (an ester). to generate heat. but a canal to channel the river water through a turbine. After gasification. or is converted into a gaseous fuel (e. Production of heat directly from hot water within the earth. which is used for many applications.b.C. which in turn activates a generator to produce electricity.A Manual for the Prepareres and Users of Eco-efficiency Indicators
III. Geothermal energy refers to: (a) (b) (c) Production from the earth's heat.C.C. There are three types of electricity conversion
Biomass Fuels (Biomass-Based Solar Energy)
187. Biomass fuels includes: (a) Biochemicals Heat is used to chemically convert biomass into a fuel oil. Geothermal Energy
III. Ocean energy conversion includes: (a) Ocean thermal energy.C.b. Biofuels Biomass is converted into liquid fuels for transportation needs. River plants Hydropower river plants use not a reservoir. Ocean Energy
III. electricity or any other form of energy. biomass turns into a liquid – called pyrolysis oil – which can be burned like petroleum. The chemical conversion process is called pyrolysis. After pyrolysis.7. methane). Water released from the reservoir flows through a turbine.b. Using the shallow ground to heat and cool buildings.b.7.7. Biomass Biomass is burned directly. the resulting hot gas is sent through a tube and then converted into liquid methane. Other biofuels include methanol and reformulated gasoline components. including electricity generation.7.g. spinning it. Hydropower includes: (a) Dams Most large-scale hydropower plants use a dam on a river to store water in a reservoir.(viii)
188. Methanol. Hydropower
III. commonly called wood alcohol. and it occurs when biomass is heated in the absence of oxygen.
. Also. unlike in the case of thermal energy. tides are driven primarily by the gravitational pull of the moon. tides and waves a intermittent re sources of energy. and waves are driven primarily by the winds. Open-cycle systems actually boil the seawater by operating at low pressures. The mechanical power created from these systems either directly activates a generator or transfers to a working fluid. Ocean mechanical energy conversion includes: Ocean mechanical energy. float systems that drive hydraulic pumps. open-cycle and hybrid. Hybrid systems combine both closed-cycle and open-cycle systems. there are three basic systems: channel systems that funnel the waves into reservoirs. Even though the sun affects all ocean activity. or air. which is quite different from ocean thermal energy. (i) Wave Energy For wave energy conversion. and oscillating water column systems that use the waves to compress air within a container. the electricity conversion of both tidal and wave energy usually involves mechanical devices. As a result.
(ii) Tidal Energy A barrage (dam) is typically used to convert tidal energy into electricity by forcing the water through turbines. while ocean thermal energy is fairly constant. Closed-cycle systems use the ocean's warm surface water to vaporize a working fluid. such as ammonia. The turbine then activates a generator to produce electricity. activating a generator. The vapour expands and turns a turbine. This produces steam that passes through a turbine/generator. which then drives a turbine/generator. which has a low-boiling point. water.
c.7.000.201 42 7.968 x 107 1 3412 GWh 0.000.000.252 860 Mtoe 2.001 0.c.2778 1.000.000.8327 1 34.000.000.000.163 x 10-3 11630 2.000.48 0.c.0063 6.(ii)
(2) to: (1) from: TJ Gcal Mtoe MBtu GWh
General Conversion Factors for Energy
TJ (3) multiply by: 1 4.7.01 0.001 1
.229 0.6 Gcal 238.000.52 x 10-8 8.001 0.615 1 0.(i)
Prefix exa peta tera giga mega kilo hecto deca deci centi mili micro nano pico femto atto
Symbol E P T G M kg h da d c m µ n p f a Factor 1018 1015 1012 109 106 103 102 101 10-1 10-2 10-3 10-6 10-9 10-12 10-15 10-18 1.2642 264.000.0551 x 10-3 3.000.000.159 0.7.001 0.000 1.000.3147 l 3. Units and Conversions III.c.1868 x 104 1.000 100 10 0.000.8 3.546 159 28.000.000 1.02381 0.0045 0.289 ft3 0.97 6.1605 5.3 1 1000 m3 0.000.C.000.283 0.02859 1 0.1781 0.8 1 107 0.785 4.000.000.000.000.C.000.6 x 10-5 MBtu 947.7.C.0353 35.000 1.000.388 x 10-5 10-7 1 2.1868 x 10-3 4.968 3.0038 0.000 1.C.000.000.(iii)
(2) to: (1) from: gal US gal UK bbl ft3 l m3
General Conversion Factors for Volume
gal US gal UK (3) multiply by: 1 1.000.000.001
III.931 x 10-4 1
III.A Manual for the Prepareres and Users of Eco-efficiency Indicators
III.000 1.000.1 0.001 0.2 0.001 0.000.1337 0.220 220 bbl 0.
102 x 10-3 1.84 x 10-4 0.9072 4.984 1 0.C.46 x 10-4 st 1.016 0.54 x 10-4 lt 9.2046 2204.Guidelines
III.1023 1.2 0.c.454 t 0.893 4.(iv)
2) to: 1) from: kg t lt st lb
General Conversion Factors for Mass
kg 3) multiply by: 1 1000 1016 907.7.6 240 2000 1
.120 1 5 x 10-4 lb 2.001 1 1.
D. Global Warming Gases 193. agricultural activities and forestry.b. uses or emits other substances that contribute to global warming other than the ones listed in the protocol and these gases make a significant contribution to the total global warming contribution of the reporting entity. The values are listed in Table 34.D. Definitions
III.2. III. If a enterprise produces. A specific guideline on the global warming contribution by energy-producing companies. Scope
191. they should be included.
194. This manual does not deal with specific aspects of energy-producing enterprises (see the definition in the guideline for energy use in III. Global Warming Potential 196.
.3. Nitrous oxide (N2O).D. III. The contribution of a gas is considered significant when its share of the total global warming contribution of the company exceeds 1 per cent. III. Global warming potential is the assumed impact of a substance on global warming. Perfluorocarbons (PFCs) and. Hydrofluorocarbons HFCs.
Accounting Treatment of Global Warming Contribution
190. These industries should use this manual on global warming contribution with care. Sulphur hexafluoride (SF6).1. Methane (CH4). 195.2).C. The objective of this manual is to provide guidance regarding the accounting treatment of the global warming contribution of an enterprise.A Manual for the Prepareres and Users of Eco-efficiency Indicators
III.D.3. Global warming gases are all gases that are listed under the Kyoto Protocol/Convention (the protocol): (a) (b) (c) (d) (e) (f) Carbon dioxide (CO2). This guidance should be applied in accounting for substances that contribute to global warming and which are listed under the Kyoto Protocol/Convention.a.3.D. Global warming potentials are based on current scientific knowledge and are expressed in kg carbon dioxide (CO2) equivalents per kg of the substance. the agricultural sector and forestry needs to be developed. 192.D. III.
Global Warming Contribution 198.3. Examples include cement production.when taking the whole product life cycle of renewable energy sources/systems into account – renewable energy sources are not 100 per cent free of global warming gas emissions. waste incineration and others. A list of different fuels and the respective CO2 emissions is provided in Table 23. However.g.Guidelines
197. Global warming contribution is the amount of global warming gases (kg per year) multiplied by their respective global warming potential (kg CO2/kg and year). Energy. ashes).and Transport-Related Global Warming Gases 200. 204. The total global warming contribution of an enterprise is used as an indicator for the effect the enterprise has on an increase in global temperature.d. Values are derived from data provided by the International Energy Agency. For the purpose of this manual the values for the 100-year time frame are used. Process-related and other global warming gases are all global warming gases caused by non-energy and non-transport processes. For practical reasons. Global warming potentials are dependent on the time frame: the longer the period. 202.c. A country list is provided in Table 25. methane) are not considered. 199. It is assumed that all carbon is oxidized to CO2 and no carbon is stored in residuals (e. For the time being.and transport-related global warming impacts are reduced to CO2 emissions caused by the use of non-renewable energy sources. the longer a substance is potentially able to contribute to global warming. 27 201. Renewable energy is assumed to have no global warming contribution.g. Agricultural activities such as rice farming and cattle breeding also fall into this category.
. III. Global warming potentials can be expressed in a 500-year time frame. 203. including electricity suppliers. The amount of non-renewable energy and electricity used is based on the energy requirement as recognized using the guideline on energy use (III. CO2 emissions stemming from the use of fossil fuels are derived from the carbon content of the fuel.D.C). Global Warming Gases Related to Other Industrial Processes 205.3. energy.D. Electricity derived CO 2 emissions are based on the technology and fuels used in a specific country – the so-called electricity-mix. other global warming gases stemming from the use of energy and transport services (e.
We are well aware that . III.3. these are not dealt with specifically in this manual (see paragraph 192). It is expressed in kg carbon dioxide (CO 2) equivalents per year. III.e.D.
4. methane.C. are recognized when the following conditions are met: (a) (b) The programme does not violate the development objectives. Examples of global warming-related externalities include: activities simply shifting to other areas.or downstream processes leading to higher emissions.4. 210. only the amount of CO2 linked to the use of energy is recognized. The contribution of a gas is considered significant when its share of the total contribution of the company exceeds 1 per cent.a.
. Energy. 208. Global warming gases should be recognized in the period in which they are emitted.D. outsourcing activities which w ere once done on-site.4.D. based either on the Clean Development Mechanism (CDM).A Manual for the Prepareres and Users of Eco-efficiency Indicators
III.d). chemical usage. III. gender issues. on Activities Jointly Implemented (AJI) or on similar initiatives. hydrology. capacity building etc. programme-induced changes in up. 29 The programme is supplied with sufficient financial and managerial capacity and has the appropriate infrastruc ture and technological support. Examples of non-global-warming-related externalities include: negative impacts on biodiversity. For the purpose of eco-efficiency reporting. The programme does not cause negative externalities.28 209.b. 207.D.3. Carbon Offset and Sequestration 211. while other energy-linked global warming gases (e. economic priorities and regulations of the country of the participating party. Global warming gases relating to other industrial processes are only recognized when these gases contribute significantly to the total global warming contribution of the reporting entity. Carbon offset/sequestration programmes undertaken by the reporting entity. III.
CO2 emissions are related to the carbon content of the fuel. In General 206.
Recognition of Global Warming Gases
III. waste disposal. economic development.and transport-related global warming gases are recognised when the underlying energy is recognized (see the guideline on energy use. The programme is an additional component and not business as usual (= baseline). Besides a clear statement of intent to reduce global warming contribution.g. market incentives which lead to an increase in emissions elsewhere. future trends and financial aspects (usually the aspect of carbon offset adds additional costs to a project compared with the baseline). the additional component should be demonstrated by using historical data. non-methane volatile organic compounds) depend on the technology used.
III. It consists of the following steps: (a) (b) First step: The total energy requirement as defined by the guideline on energy use is determined (see III.5.D. Third step: The amount of electricity expressed in work equivalents is converted to CO 2 emissions (the amount of CO2 linked to the use of electricity for different countries is listed in Table 25).Guidelines
The programme is monitored continuously and data on its carbon effect are collected on a yearly basis within an acceptable level of certainty. An independent body reviews the above criteria and a recognized national or international certification body certifies the effect. If the above conditions are met the offset or sequestrated amount of global warming gases can be deducted.
212. The measurement of global warming contribution is mainly a matter of calculations.D. Fifth step: The amounts of the different global warming gases are multiplied by their respective global warming potential to arrive at the global warming contribution of the reporting entity.C). Fourth step: Significant global warming gases relating to other industrial processes are included.a. Second step: The amount of energy expressed in heat equivalents is converted to CO2 emissions (the amount of CO2 linked to the use of nonrenewable energy sources is listed in Table 23). III. General Approach 213.
83 94.17 108.30 13.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 23 CO2 Emission Factors of Petroleum Products.60 20.17 94.80 15. CO2-emission factors of petroleum products.5. the carbon emission factor is based on the assumption that 50 per cent of the carbon in the biomass is converted to methane and 50 per cent is emitted as CO2.50 19.60 28. a) This value is a default value until a fuel-specific CEF is determined.60 108.50 29.67 242.07 77.20 27. If biogas is released and not combusted.73 100.60 63.97 94.60 98. 50 per cent of the carbon content should be included as methane.60 94.
III. Gas and Biomass Fuels
Carbon content (t C/TJ) 16.90 19.07 73.80 26. (44/12).07 101. CO2-Emission Factors for Fossil Fuels 214.80 29.50 71.80 17.87 74.80 26.
Fuel carbon emission Petroleum products Ethane Lpg Naphtha Aviation gasoline Motor gasoline Jet gasoline Jet kerosene Other kerosene Gas/diesel fuel Heavy fuel oil/residual fuel oil Petroleum coke Coal and coal products Coking coal Other bituminous coal Anthracite Sub-bituminous coal Lignite / brown coal Peat Patent fuel Coke oven coke Gas coke Bkb/peat briquettes Gas Natural gas (dry) Gas works gas Coke oven gas Blast furnace gas
Note: The carbon ("C") content is multiplied with the molecular weight ratio of CO2 to C.60 56. For gas biomass.00 Carbon emission factor (t CO2/TJ) 61.33 69.20 20. It is assumed that all carbon is oxidized. coal and coal products.00 18.b.20 105.00 66. gas and biomass fuels (Table 23) are based on data provided by IPCC and are used for national greenhouse gas inventories (IPCC 1996b).20 27.20 21.50 25.50 25.27 96. Coal and Coal Products.D.90 25.80 25.10 47.30 71.
Electricity-derived CO 2-emission factors are based on IEA data. The factors in Table 24 to Table 33 have been calculated by taking CO2 emissions from public electricity and heat production (OECD/IEA 2001a) which incorporate emissions from public electricity generation.000593 0.000556 0.000232
. Table 24 Electricity-derived CO2-Emission Factors for Non-OECD Asia
Asia (Non-OECD) Bangladesh Brunei China.000690 0.5. Fiji.000621 0. Papua New Guinea. Bhutan. French Polynesia.000603 0.000533 0. 216.000325 0.000836 0.Guidelines
III. Maldives. Kiribati.000410 0.000989 0. to arrive at an emission factor of tonnes of CO2 per kWh of electricity produced. Samoa. DPR Malaysia Myanmar Nepal Pakistan Philippines Singapore Sri Lanka Thailand Viet Nam Other Asia (Afghanistan. public combined heat and power generation and public heat plants. China India Indonesia Korea.c. Whenever country-specific factors are known these should be used. Total emissions are then divided by the total electricity production (OECD/IEA 2001b) including electricity from nuclear power and renewables. Solomon Islands and Vanuatu) t CO2/kWh 0.000486 0. People's Republic of Taiwan (POC) Hong Kong.000797 0. which are assumed to have zero CO2 emissions. CO2-Emission Factors for Electricity 215.000033 0.000956 0.001007 0.000440 0. New Caledonia.000210 0.D.
A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 25 Electricity-derived CO2-Emission Factors for Africa
Africa Algeria Angola Benin Cameroon Congo, Republic of Congo, Democratic Republic of the Côte d'Ivoire Egypt Eritrea Ethiopia Gabon Ghana Kenya Libyan Arab Jamahiriya Morocco Mozambique Namibia Nigeria Senegal South Africa Sudan Tanzania, United Republic of Togo Tunisia Yemen Zambia Zimbabwe Other Africa (Botswana, Burkina Faso, Burundi, Cape Verde, Central African Republic, Chad, Djibouti, Equatorial Guinea, Gambia, Guinea, Guinea-Bissau, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mauritius, Niger, Rwanda, Sao Tome and Principe, Seychelles, Sierra Leone, Somalia, Swaziland and Uganda) t CO2/kWh 0.000687 0.000328 0.000938 0.000952 0.000000 0.000004 0.000674 0.000480 0.000683 0.000024 0.000256 0.000189 0.000250 0.000632 0.000739 0.000001 0.000017 0.000365 0.000920 0.000862 0.000447 0.000035 0.001154 0.000564 0.000558 0.000000 0.000779 0.000629
Table 26 Electricity-derived CO2-Emission Factors for Non-OECD Europe
Europe (Non-OECD) Albania Bosnia-Herzegovina Bulgaria Croatia Cyprus Gibraltar Macedonia, Former Yugoslav Republic of Malta Romania Slovenia Yugoslavia, Federal Republic of t CO2/kWh 0.000021 0.001572 0.000685 0.000418 0.000860 0.001613 0.000908 0.000971 0.001120 0.000640 0.001689
Table 27 Electricity-derived CO2-Emission Factors for Non-OECD Former USSR
Former USSR (Non-OECD) Armenia Azerbaijan Belarus Estonia Georgia Kazakhstan Kyrgyzstan Latvia Lithuania Moldova, Republic of Russian Federation Tajikistan Turkmenistan Ukraine Uzbekistan t CO2/kWh 0.000442 0.009216 0.001677 0.001476 0.000140 0.009002 0.000136 0.000976 0.011594 0.000992 0.001760 0.000045 1.744000 0.001317 0.001296
A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 28 Electricity-derived CO2-Emission Factors for Non-OECD Latin America
Latin America (non-OECD) Argentina Bolivia Brazil Chile Colombia Costa Rica Cuba Dominican Republic Ecuador El Salvador Guatemala Haiti Honduras Jamaica Netherlands Antilles Nicaragua Panama Paraguay Peru Trinidad and Tobago Uruguay Venezuela Other Latin America (Antigua and Barbuda, Bahamas, Barbados, Belize, Bermuda, Dominica, French Guiana, Grenada, Guadeloupe, Guyana, Martinique, Saint Kitts and Nevis and Anguilla, Saint Lucia, Saint Vincent and the Grenadines and Suriname) t CO2/kWh 0.000343 0.000482 0.000057 0.000461 0.000104 0.000024 0.000863 0.000655 0.000231 0.000269 0.000214 0.000415 0.000260 0.000676 0.000746 0.000585 0.000262 0.000000 0.000131 0.000696 0.000187 0.000191 0.000455
000841 0.000699 0.000000 0.Guidelines
Table 29 Electricity-derived CO2-Emission Factors for Middle East
Middle East Bahrain Iran.000639 0.000372 0.000565 0.000808 0.000580 0. Islamic Republic of Iraq Israel Jordan Kuwait Lebanon Oman Qatar Saudi Arabia Syrian Arab Republic United Arab Emirates t CO2/kWh 0.000476 0.000705 0.000002 0.000394 0.000259 0.000498 0.000815 0.000851 0.000823 0.000745 0.000375 0.000497 0.000157 0.001104 0.000544 0.001082 0.000737 0.000762
Table 30 Electricity-derived CO2-Emission Factors for OECD Europe
Europe (OECD) Austria Belgium Denmark Finland France Germany Greece Ireland Italy Luxembourg Netherlands Portugal Spain Sweden United Kingdom Czech Republic Hungary Iceland Norway Poland Slovak Republic Switzerland Turkey t CO2/kWh 0.000002 0.000672 0.000540 0.000487
.000254 0.000373 0.000048 0.000004 0.000045 0.
000476 0.000371 0.000356 0.000663 0.000297 0.000527 0.000124
Table 33 Electricity-derived CO2-Emission Factors for World Regions
World Regions World Africa Latin America Asia excluding China China Former USSR Middle East OECD total OECD North America OECD Pacific OECD Europe Non-OECD Europe Non-OECD total European Union t CO2/kWh 0.000514
Table 32 Electricity-derived CO2-Emission Factors for OECD Asia-Pacific
Asia-Pacific (OECD) Japan Republic of Korea Australia New Zealand t CO2/kWh 0.000792 0.000169 0.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 31 Electricity-derived CO2-Emission Factors for North America
North America Mexico Canada United States t CO2/kWh 0.000912 0.000683 0.001007 0.000616 0.000196 0.000349
.000819 0.000362 0.000420 0.000540 0.001653 0.
.d. The amount of global warming gases related to other industrial processes should be metered. 221. Table 34 and Table 35 provide values for the main global warming gases and groups of global warming gases. 220.e.5. III. If an amount is estimated or calculated the range of uncertainty should be recorded.Guidelines
III. Global Warming Gases Related to Other Industrial Processes 217.5. Where the actual substance is not known but the substance group is known the highest value of that group should be applied. The item "global warming contribution" is used for the calculation of the ecoefficiency indicator "global warming contribution per unit of net value added" (see paragraph 76(c)). To arrive at the global warming contribution pertaining to the activities of the enterprise. Calculating Global Warming Contribution 219.D. the amounts of global warming gases are multiplied by their respective global warming potentials.D.
0 550 2.0 23 (kg CO2-equivalent per kg nitrous oxide) 114 296 (kg CO2-equivalent per kg hydrofluorocarbons) 260.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 34 Global Warming Potentials Part I
Global warming gas Carbon dioxide Carbon dioxide Methane Methane Nitrous oxide Nitrous oxide Hydrofluorocarbons HFC-23 HFC-32 HFC-41 HFC-125 HFC-134 HFC-134a HFC-143 HFC-143a HFC-152 HFC-152a HFC-161 HFC-227ea HFC-236cb HFC-236ea HFC-236fa HFC-245ca HFC-245fa HFC-365mfc HFC-43-10mee CO2 CH 4 N2O CHF3 CH2F2 CH3F CHF2CF3 CHF2CHF2 CH 2FCF3 CHF2CH2F CF3CH3 CH2FCH2F CH 3CHF2 CH3CH2F CF3CHFCF3 CH 2FCF2CF3 CHF2CHFCF3 CF3CH2CF3 CH 2FCF2CHF2 CHF2CH2CF3 CF3CH2CF2CH3 CF3CHFCHFCF2CF3 Lifetime Global Warming Potential (years) (100 years) (kg CO2-equivalent per kg carbon dioxide) 1 (kg CO2-equivalent per kg methane) 12.8 1 300 3.2 1 300 10.9 890 15.5 43 1.6 1 100 13.0 1 500 (kg CO2-equivalent per kg sulphur hexafluoride) 3 200 22 600 50 000 5 700 10 000 11 900 2 600 8 600 2 600 8 600 3 200 10 000 4 100 8 900 3 200 9 000
Fully fluorinated species SF6 CF4 C2 F6 C3 F8 C4F10 c-C4F8 C5F12 C6F14 Source: IPCC (2001).0 4 300 0.0 3 500 13.6 97 29.0 1 200 220.4 330 52.3 12 33.9 640 7.4 120 0.
.0 12 000 5.0 3 400 9.0 9 400 5.2 950 9.
the objectives and targets regarding global warming and the measures taken to achieve the targets. The accounting policies adopted for global warming gases.D.7. An enterprise should disclose: (a) (b) (c) (d) (e) The eco-efficiency indicator "global warming contribution per unit of net value added".2 1500
III.77 55 6.6. An example of a disclosure of global warming contribution is given in the annex.2 6100 4.
Disclosure of global warming gases
223.6 340 4. The management's stance on energy use. Lifetime Global warming potential (years) (100 years) (kg CO2-equivalent per kg per fluorocarbons) 0.0 390 0. III.D.Guidelines
Table 35 Global Warming Potentials Part II
Global warming gas Ethers and halogenated ethers CH3OCH3 HFE-125 CF3OCHF2 HFE-134 CHF2OCHF2 HFE-143a CH 3OCF3 HCFE-235da2 CF3CHClOCHF2 HFE-245fa2 CF3CH2OCHF2 HFE-254cb2 CHF2CF2OCH 3 HFE-7100 C4F9OCH3 HFE-7200 C4F9OC2H 5 H-Galden 1040x CHF2OCF2OC2F4OCHF2 HG-10 CHF2OCF2OCHF2 HG-01 CHF2OCF2CF2OCHF2 Source: IPCC (2001).4 750 2.015 1 150 14900 26.a.22 30 5. The amount of each category of global warming gas recognized during the accounting period and the respective amounts of the previous year.3 1800 12.
. The total global warming contribution during the accounting period and the respective amounts of the previous year.1 2700 6.4 570 0.
Annex to Global Warming Contribution
III.D. Targets and Measures
Accounting policy Energy policy Targets Measures
. global warming policy. targets and measures (Table 37).204 63 280 000 (t CO2-eq) 63 280 000 (t CO2-eq) 430 708 000 (t CO2-eq) 11 000 000 (€) 39.155 (t CO2-eq/€)
Table 37 Accounting Policy on Global Warming Gases./kg 67 800 000 67 800 000 392 040 000 10 000 000 39. Example of a Disclosure of Global Warming Contribution 224. Global Warming Policy. A disclosure on global warming contribution consists of two parts: (a) Global warming contributions (Table 36) caused by CO2-emissons related to energy use and other global warming gases caused by other industrial energy processes.A Manual for the Prepareres and Users of Eco-efficiency Indicators
III.D. Table 36 Global Warming Contribution
CO2 emissions related to energy use Energy requirement 2001 2002 Electricity (Germany) 10 000 000 11 000 000 Electricity (Switzerland) 20 000 000 25 000 000 Natural gas (dry) 1 700 2 000 Bituminous coal 2 000 2 200 Motor gasoline 500 600 Energy derived global warming contribution Other industrial Processes Other global warming gases Sulphur hexafluoride (t) Other global warming gases Total global warming contribution Net value added Eco-efficiency indicator "global warming contribution/net value added" 2001 3'000 2002 Global warming contribution 2001 2002 4 980 000 5 478 000 40 000 50 000 95 370 000 112 200 000 189 200 000 208 120 000 34 650 000 41 580 000 324 240 000 367 428 000 (100 y) (t CO2) (t CO2) (t CO2) (t CO2) (t CO2) (t CO2)
MWh MWh GJ GJ GJ
Global Warming Potential (GWP) kg CO2-eq.7. Accounting policy on global warming gases.7.
b. Non-renewable energy refers to any energy resource that is either not replaced or is replaced very slowly by natural processes. paraffin waxes. Hydropower (see III.7.(v)).C. Geothermal energy (see III. Energy Supply 225.b): (a) (b) (c) (d) (e) (f) (g) Direct solar energy (see III. or from other natural movements and mechanisms of the environment. III.(v)). lubricating oils and grease.C. Non-renewable energy is divided into the following sub-categories according to its source (for a more detailed description see III. gas/diesel fuel. naphtha.b.(ii)
228.b. industrial spirit. All other energy sources (including waste) are considered to be nonrenewable. Renewable energy refers to any energy resource that is naturally regenerated over a short time scale and derived directly or indirectly from the sun. kerosene.(vi)).b.(vii)). For the purpose of accounting for global warming gases. gas works gas and substitute gas. energy supply is divided into two broad categories.7.b.(viii)). jet fuels.D. bitumen (asphalt). aviation gasoline.7.C. Wind energy (see III. mineral oils and other non-energy petroleum products are not considered energy use. Non-Renewable Energy
III.30 Gas Including: natural gas.b.
.7.b.7.7.(i) Renewable Energy
226. coke oven gas.C.Guidelines
Non-energy refined petroleum products used such as white spirit.7.(v)).b. energy supply that is based on renewable energy sources and energy supply based on non-renewable energy sources. Renewable energy is divided into the following sub-categories according to its source (for a more detailed description see III.7.D.D.b. Ocean thermal and mechanical energy (see III.7.7.C. petroleum coke.b): (a) Petroleum Including: liquefied petroleum gases and ethane. heavy fuel oil.C.7. Biomass energy (see III.C. blast furnace gas.C. 229. motor gasoline.
gas coke. coke oven coke.3. All other energy sources not listed in the above paragraph and not defined as renewable are considered "other non-renewable energy". Nuclear fuels Within the scope of this guideline (energy sector is excluded) nuclear fuels are not considered an energy source and therefore not taken into account as a source of global warming gases (see also the guideline on energy use. lignite and brown coal. sub-bituminous coal.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Coal and coal products Including: coking coal (hard coal).c). bituminous coal and anthracite (hard coal). patent fuel and brown coal/peat briquettes (BKB). peat. III.
For illustrative purposes a list is provided in III. 236.a. Ozone-depleting contribution (ODC) is calculated by multiplying the amount of an ozone-depleting substance by the ozone-depleting potential of that substance (see Box 5). Defined in this manual.2.3.7. B. Ozone-depleting potential values are listed in Annex A. C or E of the Protocol.
. as compared with the same mass of CFC-11 (CFCl3). 235. Potentials and Contributions 234. This guidance should be applied by enterprises in accounting for all ozonedepleting substances which are: (a) (b) III.E.
Also see UNEP 1999. C or E of the Protocol. For illustrative purposes a list is provided in III.E. they are listed in Annex A. III. The objective of this manual is to provide guidance regarding the accounting treatment of ozone-depleting substances.1. and Can be influenced by an enterprise through specific measures and programmes. that is. The terms used in this manual are defined as follows. Ozone-depleting substances (ODS) are all bulk chemicals/substances – existing either as a pure substance or as a mixture – that are controlled under the Montreal Protocol.E. Ozone-Depleting Substances.Guidelines
III. B.3.7. Ozone-depleting potential (ODP) is an assigned value indicating a substance's impact on the stratospheric ozone layer per unit mass of a gas.a.a.E. III. Scope
233.E. The result indicates the contribution of the amount of that substance to the depletion of the ozone layer expressed in CFC-11 equivalents.E.
Accounting Treatment of Ozone-Depleting Substances
Assume a company uses 100 kg of halon-1211 during a reporting period. An ozone depletion potential value indicates how much impact a certain substance has on the depletion of the ozone layer relative to a reference substance. Ozone-depleting substances which exist as a substance Ozone-depleting substances are sold as pure substances or as mixtures (blends). How much is the ozone-depleting contribution of this specific halon use? The answer is quite simple: multiply the amount of halon-1211 (100 kg) by the ozone depletion potential value of 3 (kg CFC-11 equivalent/kg halon-1211) to come to the ozone depletion contribution (ODC) of 300 kg CFC-11 equivalent.g. These are generally chemicals containing chlorine and/or bromine.
. Such substances are considered to be embodied in goods or equipment. Forms of Existence of ODS 237. refrigerator). ozone depletion potential values are expressed in kg CFC11 equivalents per kg of the respective substance. a refrigerator or a fire extinguisher are examples of a use system. The most important ozone-depleting substances are controlled under the Montreal Protocol. ozonedepleting substances. The reference substance normally taken is CFC-11 with an ozone depletion potential of 1. in principle. A pure controlled substance contains only one ozone-depleting substance. Containers are not considered products. A limited number of ozone-depleting substances are not yet controlled under the Protocol because they have not been produced or consumed in significant quantities.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Box 5. Ozone-depleting substances can exist in two forms: (a) Ozone-depleting substances which exist as part of a "use system". Example: The ozone-depleting substance Halon-1211 is listed with an ozone depletion potential of 3. How to Calculate the Ozone-Depleting Contribution
All substances having an ozone-depleting potential above zero are.E.7. therefore.c).g. In the Annex of the Montreal Protocol every substance controlled is listed together with a value expressing the ozone depletion potential.3. A variety of goods and equipment contain ozone-depleting substances.
III. III. Ozone-depleting substances that are part of a use system can be separated from the product by a special purpose recovery process (e. be it liquid or gaseous (for examples see annex.b. Mixtures are chemicals which contain two or more ozonedepleting substances or one or more ozone-depleting substances mixed with other non-ozone-depleting chemicals (see Box 6). Ozonedepleting substances are considered part of a use system when the product is applied directly to realize its intended use and is not contained in a container used for storage or transport of the substance. foam) or by a release valve (e. This means that 100 kg of halon-1211 has the same impact on the depletion of the ozone layer as 300 kg CFC-11.E.
Process agents Ozone-depleting substances are considered process agents.615 tons to the HCFC-142b figure (1.5 multiplied by 0. any ozone-depleting substance that has not been recovered.41). 239.3. For example.3. For example.E. when they are manufactured using ODS which are not recovered. In other words. In particular. carbon tetrachloride is commonly used in the production of CFCs. If the company purchases 1.E. Mixtures
A number of mixtures containing different ODS have been introduced as replacements for pure ODS. 32
Consumption equals production plus imports minus exports of controlled substances.
Box 6. 241. for example as a catalyst or an inhibitor of a chemical reaction. reclaimed and/or recycled as defined in III.
III. Production of ozone-depleting substances means literally the amount of virgin ozone-depleting substances added by the reporting entity.h. when they are used in the production of other chemicals. reclamation and recycling of ozone-depleting substances Feedstock use of ozone-depleting substances Ozone-depleting substances that are used in the manufacture of other chemicals and are completely transformed in the process are defined as feedstock. Types of ODS 238.825 tons to the HCFC-22 figure (1.55) and 0.5 multiplied by 0. reclaimed or recycled. III. Ozone-depleting substances are considered reused if they have been recovered.E. Ozone-depleting substances are considered new (virgin. 41 per cent HCFC-142b and 4 per cent HC-600a. this would add 0.5 tons of R-406A. unused). without being consumed.c. Source: UNEP (1999).d. Production of ODS 240. R-406A contains 55 per cent HCFC-22. reclaimed or recycled prior to use is a new substance. The following operations of the reporting entity cannot be considered as producing ozone-depleting substances: (a) (b) Recovery. Hydrocarbon 600a is not an ODS and does not need to be reported.3. a large number of ODS mixtures used as refrigerants and solvents exist.
3. other manufactured and semi-manufactured goods into a finished product using technical know-how. ODS are purchased in many different forms: (a) Ozone-depleting substances embodied in supplied goods Any ozone-depleting substances embodied in a use system as defined in paragraph 237(a) and used to deliver a certain feature for a product that is sold. equipment and energy with the purpose of selling the product to a third party.A). Ozone-depleting substances embodied in equipment for own use Any ozone-depleting substances embodied in the reporting entity's equipment as defined in paragraph 237(a) that a company receives from third parties and is used to deliver a certain feature for the reporting entity's own equipment.A).
.A Manual for the Prepareres and Users of Eco-efficiency Indicators
III. Ozone-depleting substances as substances for goods manufactured Any ozone-depleting substance existing either as a pure substance or a mixture (as defined in paragraph 237(b)) that a company receives from third parties and which is used to deliver a certain feature for the reporting entity's manufactured goods. A process is considered to be a company's own when the entity that operates the process is part of the same legal entity or is consolidated in the financial statement of the group (for consolidation issues see I. Purchase of ODS 242. Goods are considered supplied when they are purchased by the reporting entity from third parties. A good is considered to be manufactured when the reporting entity processes raw materials. Ozone-depleting substances embodied in traded goods Any ozone-depleting substance embodied as defined in paragraph 237(a) in traded goods and used to deliver a certain feature either for the reporting entity or for third parties.E. Goods are considered traded when the reporting entity sells supplied goods leaving them unchanged. be it purchased or manufactured. Equipment is considered to be a company's own when the entity that operates the equipment is part of the same legal entity or is consolidated in the financial statement of the group (for consolidation issues see I.e. Repackaging is not considered a change of product. Equipment is considered to be a enterprise's own when the entity that operates the equipment is part of the same legal entity or is consolidated in the financial statement of the group (for consolidation issues see I. Ozone-depleting substances as substances for own equipment Any ozone-depleting substance as defined in paragraph 237(b) that a enterprise receives from third parties and is used to deliver a certain feature for the reporting entity's own equipment. Ozone-depleting substances as substances for own production process Any ozone-depleting substance as defined in paragraph 237(b) that a company receives from third parties and which is used to deliver a certain feature for the reporting entity's own production process.A).
E. reclaim.E. during servicing or prior to disposal. III. Dependency on ODS 245.3. when applied to ozonedepleting substances.g. distillation and chemical treatment in order to restore the substance to a specified standard of performance. Stocks include ozone-depleting substances in containers. The dependency of an enterprise on ozone-depleting substances is defined as production plus purchases and stocks. III. 244. in goods. The item "dependency on ozone-depleting substances" is used for the calculation of the eco-efficiency indicator "dependency on ODS per net value added" (see paragraph 76(d)). equipment. Repackaging is not considered a change of a substance. Stocks of ODS 243. Reclamation and Recycling of ODS 247.
. results in the permanent transformation or decomposition of all or a significant portion of such substances. Reclamation Reclamation means the reprocessing and upgrading of a recovered ozone-depleting substance through such methods as filtering.f. Stocks are defined as any ozone-depleting substance stored or accumulated on the reporting entity’s premises for use. Destruction of ODS 248. Destruction of ODS refers to any process which. Recovery.Guidelines
Ozone-depleting substances as substance for trade Any ozone-depleting substances as defined in paragraph 237(b) and used to deliver a certain feature either for the reporting entity or for third parties. Ozone-depleting substances can be recovered.3.i.E. 246.3. Recycling Recycling means the reuse of a recovered ozone-depleting substance following a basic cleaning process such as filtering and drying.E.3. Substances are considered traded when the reporting entity sells supplied substances leaving them unchanged.
III. and so forth. in own equipment and in use as process agents. drying. recycling or destruction in the future. recovery. reclaimed and recycled: (a) Recovery Recovery means the collection and storage of ozone-depleting substances from machinery.h. containment vessels.
E.A Manual for the Prepareres and Users of Eco-efficiency Indicators
III.E. reused. sold and in stock. Emissions of ozone-depleting substances can be derived by calculating the total dependency on ODS and subtracting the amount recovered.for purposes other than recovery. from it. destroyed. ODS in traded goods. or refer to the OzonAction website at http://www. A mixture containing ozone-depleting substances shall be recognized according to their respective components. Ozone-depleting substances handed over to third parties .unepie. circulated by UNEP Industry and Environment OzonAction Programme. Recognition of Ozone-Depleting Substances
254. 253.3 should be recognized at the beginning and at the end of an accounting period. Stocks of ozone-depleting substances as defined by III. 252.
255. 256.3. sold or emitted. III. purchased. recycled. recycling. used as feedstock. reclamation or destruction . 33
For information about the composition of mixtures. destroyed. An emission of an ozone-depleting substance occurs when the substance leaves the reporting entity during ordinary and extraordinary activities of an enterprise in such a way that it is technically impossible to regain control over the relevant ODS.C. recycled. Sales of ODS 249.
III. The item "emissions of ozone-depleting substances" can be used for the calculation of a secondary eco-efficiency indicator "emissions of ODS per net value added".3. and When it is probable that the amount or value can be measured.3 should be recognized in the period in which they are (a) (b) Produced.shall be considered sales regardless of whether the underlying financial transaction has a negative or positive value for the reporting entity. Sales of ODS shall be divided into the following four sub-categories: (a) (b) (c) (d) ODS in manufactured goods.E. Emissions of ODS 251.html.j. reclaimed.org/ozonaction.C. reclaimed. refer to the database reference tool known as the OAIC-DV MKV. 250. ODS in containers.
. Ozone-depleting substances as defined in III.k.4. recovered. ODS in equipment.
a). Ozone-depleting substances shall be reported (a) (b) III. III. The ozone depletion potential of a substance shall be recognized according to the latest ozone depletion potential values listed in the Montreal Protocol. If an amount is estimated or calculated the range of uncertainty should be recorded. The targets shall be compared with the targets set out in the Montreal Protocol. The total amount of ozone-depleting substances recognized during the accounting period and the respective amounts of the previous year. see Box 5 in III. The management's stance on ozone-depleting substances and the Montreal Protocol. An example of a disclosure of ozone-depleting substances is given in the annex.F. An enterprise should disclose: (a) (b) (c) (d) (e) The eco-efficiency indicator "dependency on ODS per net value added". Disclosure of Ozone-Depleting Substances
262. Measurement of Ozone-Depleting Substances
.5. metric tons.Guidelines
257.3.E. 259.E. The accounting policies adopted for ozone-depleting substances.E. 261. Ozone-depleting substances should be weighed or metered.6. Special attention should be drawn to replacement technology and replacement substances and their respective environmental impact (e. 260. metric t) of the respective substance. According to weight (kg. global warming potential). The total ozone depletion contribution as recognized during the accounting period and the respective amounts of the previous year. and According to the respective ozone depletion potential (kg or metric t CFC-11 equivalent. the objectives and targets regarding ozone-depleting substances and the measures taken to achieve the targets. III. litres and cubic metres.g. Ozone-depleting substances should be measured in kilograms.
44 92.4 48.own production processes .08
0.925 0. ODS policy.08 4.04
1 1 0 0
1 1 200 10 1 211
1 1 300 20 1 321
52 0. Total emissions of ODS (Table 39). feedstock use.own equipment . purchase and stocks.) 2000 2001 40 40 20 20
Purpose and form Production produced ODS Production of ODS Purchase purchased ODS embodied in . Example of a Disclosure of Ozone-Depleting Substances 263.84 72. covering production. destruction.E.
. reclamation. Table 38 Dependency on ODS
Total (t substance) 2000 2001 1 000 1 000 500 500 New ODS * (t substance) 2000 2001 10 10 50 50 Total ODC (t CFC-11 eq. An ODS disclosure consists of three parts: (a) (b) (c) Total dependency on ODS (Table 38). targets and measures (Table 40).A Manual for the Prepareres and Users of Eco-efficiency Indicators
ODP 0. covering recovery.supplied equipment . Accounting policy on ODS.a.goods manufactured . stocks and sales.
Annex to Ozone-Depleting Substances
10 000 11 000 0. recycling.7.supplied goods .traded goods purchased ODS for .663
Eco-efficiency indicator "dependency on ODS/value added" (t/€)
The difference between the total amount and the amount listed as new ODS (virgin) is used ODS (recycled).E.04
Purchase of ODS Stocks ODS in goods ODS as substance in containers ODS in equipment halon-1301 ODS in use as process agent HCFC-124 Stocks of ODS Total dependency on ODS Net value added (€)
10 0.8 52.
0.04 10 000 2.5
1.52 72. reclaimed.96 11 000 1. ODS Policy.781
Table 40 Accounting Policy on ODS.012
2.) 2000 2001 92.84 1. reclaimed.88
Total dependency on ODS (from Table 38) Recovered.0848 0.0848
0. Targets and Measures
Accounting policy on ODS ODS policy Targets Measures
0. recycled ODS Destruction of ODS and feedstock use feedstock use of ODS ODS destroyed halon-1301 Destruction of ODS and feedstock use Sales ODS in manufactured goods ODS in traded goods ODS as substance in containers ODS in equipment sold halon-1301 Sales Stocks of ODS (from Table 38) Total ODS emissions (derived) Net value added (€) Secondary eco-efficiency indicator "emissions of ODS/value added" (kg/€)
0. recycled ODS Recovered Reclaimed Recycled HCFC-124 Recovered.Guidelines
Table 39 Total Emissions of ODS
Purpose and form Substance ODP Total (t substance) 2000 2001 Total ODC (t CFC-11 eq.5
15 15 48.104
0 0 52.
Vienna (1995).A Manual for the Prepareres and Users of Eco-efficiency Indicators
III.E. Controlled Substances and their Ozone Depletion Potential according to the Montreal Protocol 264. Copenhagen (1992). Ozone-depleting potentials are expressed in kg CFC-11 (CFCl3) equivalent per kg of the respective substance 266.0 1.7. 34 265. Where a range of ozone-depleting potentials is indicated.0 0. 268. the highest value in that range shall be used for the purposes of this guideline.b. The texts of the adjustments and amendments to the Protocol as agreed by the Parties to the Protocol are available at the Ozone Secretariat in UNEP or the Treaties Sections of the Ministries of Foreign Affairs of various Governments.0 6.0 10. Montreal (1997) and Beijing (1999). Table 41 lists controlled substances and their respective ozone-depleting potential according to the Montreal Protocol.6 3.8 1. Table 41 Controlled Substances and their Ozone Depletion Potential Montreal Protocol
Annex A Group Group I CFCl3 CF2Cl2 C2F3Cl3 C2F4Cl2 C2F5Cl Group II CF2BrCl CF3Br C2F4Br2 (Montreal Protocol) Substance (CFC-11) (CFC-12) (CFC-113) (CFC-114) (CFC-115) (halon-1211) (halon-1301) (halon-2402) Ozone-Depleting Potential 1. Ozone-depleting potentials are based on existing knowledge and will be reviewed and updated periodically.
As adjusted and/or amended in London (1990).0 0.
005–0.02 0.0 1.2-trichloromethane.0 1.0 1.07
(HCFC-22) (HCFC-31) (HCFC-121) (HCFC-122) (HCFC-123) (HCFC-123)** (HCFC-124) (HCFC-124)** (HCFC-131) (HCFC-132) (HCFC-133) (HCFC-141)
This formula does not refer to 1.0 1.02–0.08 0.022 0.04 0.1.0 1.0 1.
Table 43 Controlled Substances and their Ozone Depletion Potential Copenhagen Amendment to the Montreal Protocol Part 1
Annex C Group Group I CHFCl2 CHF2Cl CH2FCl C2HFCl4 C2HF2Cl3 C2HF3Cl2 CHCl2CF3 C2HF4Cl CHFClCF3 C2H 2FCl3 C2H 2F2Cl2 C2H 2F3Cl C2H 3FCl2 (Copenhagen Amendment to the Montreal Protocol) Substance (HCFC-21)
Number of isomers 1 1 1 2 3 3 – 2 – 3 4 3 3
Ozone-depleting potential 0.1 (methyl 0.0 1.04 0.06 0.0 1.05 0.055 0.02 0.06 0.05 0.Guidelines
Table 42 Controlled Substances and their Ozone Depletion Potential London Amendment to the Montreal Protocol
Annex B Group Group I CF3Cl C2FCl5 C2F2Cl4 C3FCl7 C3F2Cl6 C3F3Cl5 C3F4Cl4 C3F5Cl3 C3F6Cl2 C3F7Cl Group II CCl4 Group III C2H 3Cl3 (London Amendment to the Montreal Protocol) Substance (CFC-13) (CFC-111) (CFC-112) (CFC-211) (CFC-212) (CFC-213) (CFC-214) (CFC-215) (CFC-216) (CFC-217) Carbon tetrachloride 1.008–0.04 0.02–0.0 1.02–0.1. Identifies the most commercially viable substances with ODP values listed against them to be used for the purposes of the Protocol.02–0.1-trichloromethane chloroform)
Ozone-depleting potential 1.
23 0.02 0.02–0. Bromochloromethane 1 0.002–0.008–0.001–0.10 0.09 0.12 0.004–0.005–0.10 0.07 0.14 0.02 0.13 0.025 0. Therefore.05–0.04 0.28 0.08 0.005–0.007–0.065 0.01–0. we do not list them in this guideline.015–0.003–0.01–0. CH3CFCl2 C2H 3F2Cl CH3CF2Cl C2H 4FCl C3HFCl6 C3HF2Cl5 C3HF3Cl4 C3HF4Cl3 C3HF5Cl2 CF3CF2CHCl2 CF2ClCF2CHClF C3HF6Cl C3H 2FCl5 C3H 2F2Cl4 C3H 2F3Cl3 C3H 2F4Cl2 C3H 2F5Cl C3H 3FCl4 C3H 3F2Cl3 C3H 3F3Cl2 C3H 3F4Cl C3H 4FCl3 C3H 4F2Cl2 C3H 4F3Cl C3H 5FCl2 C3H 5F2Cl C3H 6FCl Group II (Copenhagen Amendment to the Montreal Protocol) Substance (HCFC-141b)** (HCFC-142) (HCFC-142b)** (HCFC-151) (HCFC-221) (HCFC-222) (HCFC-223) (HCFC-224) (HCFC-225) (HCFC-225ca)** (HCFC-225cb)** (HCFC-226) (HCFC-231) (HCFC-232) (HCFC-233) (HCFC-234) (HCFC-235) (HCFC-241) (HCFC-242) (HCFC-243) (HCFC-244) (HCFC-251) (HCFC-252) (HCFC-253) (HCFC-261) (HCFC-262) (HCFC-271) Number of isomers – 3 – 2 5 9 12 12 9 – – 5 9 16 18 16 9 12 18 18 12 12 16 12 9 9 5 Ozone-depleting potential 0.03 0.01–0.09 0.005 0.03–0.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 44 Controlled Substances and their Ozone Depletion Potential Copenhagen Amendment to the Montreal Protocol Part 2
Annex C Group Group I cont.001–0.6
.09 0. Consult the Copenhagen Amendment to the Montreal Protocol for the original list.11 0.008–0.07 0.002–0.033 0.02–0.09 0.12
Group III CH2BrCl Annex E Group Group I CH3Br
Substance Methyl bromide
Ozone-depleting potential 0.07 0.009–0.01 0.003–0.03
Note: HBFCs (hydrobromofluorocarbons) have already been phased out by all Parties.007–0.52 0.01–0.
III. panels and pipe covers Pre-polymers Source: UNEP (1999).: • • • • • • Refrigerators Freezers Dehumidifiers Water coolers Ice machines Air conditioning and heat pump units
Aerosol products Portable fire extinguishers Insulation boards. Table 45 A list of products containing controlled substances specified in Annex A of the Protocol
Products Automobile and truck air conditioning units (whether incorporated in vehicles or not) Domestic and commercial refrigeration and air conditioning/heat pump equipment. Products Containing Ozone-Depleting Substances 269. e.7.E. Table 45 lists products which contain ozone-depleting substances as specified in Annex A of the Protocol.
Methyl Chloroform (1. tobacco fluffing Halons 1211.d. 141b. HCFCs 225. HCFCs 22. HCFCs 22. Carbon Tetrachloride. 123. 114.1. aerosols Fumigation of soil. packaging. 124 CFCs 12. durables. 123. 141b Methyl Bromide
Fire fighting Refrigeration
Fumigation etc. 113. commercial. 124. 12. transport refrigeration. air conditioning Electronics. industrial. 225ca. perishables.g. coatings and inks. 124. 225cb. cushions/bedding) Fire extinguishing Domestic. 123. 1301. 112) CFC-113. phenolic foams. Main Sectors using Ozone-Depleting Substances 270. precision cleaning.
Note: The following substances are not included in the list: B I substances (other fully halogenated CFCs) are rarely used and C II substances (HBFCs) are not used. food processing and storage. 115. extruded polystyrene HCFCs 22. Table 46 Main Sectors Using Ozone-Depleting Substances
Sector Aerosols and sterilants Foams Sub-sector Substance mainly used CFCs 11. 142b. heat pumps.7. 114 Polyurmethane foam. 113. 142b (in particular for various kinds of insulation. 2402. 11. and structures and transportation e. Source: UNEP (1999). Table 46 lists products which contain controlled substances as specified in Annex A of the Protocol. polyolefin foams. other fully halogenated CFCs (CFC 13. 114. CFCs 11.1-trichloromethane). metal applications cleaning. 113.E. dry cleaning.
. 12. 123.A Manual for the Prepareres and Users of Eco-efficiency Indicators
1.F. If the value of the waste fluctuates according to market conditions.3. accumulated net costs/revenues during the reporting period are used to determine the market value. This guidance should be applied by all enterprises in accounting for all types of waste generated by them as defined in III. for example all carbon is oxidized through an incineration process. Definitions
III.2.3. brick and glass.F. III. Mineralized waste is non-mineral waste treated in a manner that the result is of mineral quality.F. Non-mineral Waste that is categorized as non-mineral has the potential to be chemically and/or biologically reactive.3.F. Discharge requires special landfill technology and/or long-term landfill management. Scope
272. Non-mineral waste can be mineralized through waste treatment technology. is soluble and/or 37 decomposable. General Definition of Waste 273.
. It can be discharged without requiring special landfill technology and/or long-term landfill management. Examples include household waste.3.F. essentially insoluble and not decomposable. Waste can be solid. The objective of this manual is to provide guidance regarding the accounting treatment of waste. III. All waste containing carbon that can be oxidized is non-mineral waste. agricultural waste and most industrial waste. III. liquid or have a paste-like consistency.F.Guidelines
III. Water and air-polluting emissions – although they are non-product output – are not regarded as waste. Waste is divided into the following sub-categories according to its quality: (a) Mineral Waste that is categorized as mineral or mineralized is inert (see Box 7). Waste is defined as a non-product output with a negative or zero market value.F. Accounting Treatment of Waste III.36 Mineral quality waste is safe by nature.b.
Examples of mineral waste include rock. 274. Objective
271. Definitions Based on the Quality of Waste 275.a.
Waste is further classified according to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal (Basel Convention). Definitions Based on the Classification of Waste 277. as a result of being radioactive. is subject to other national or international control systems. hazardous waste by the domestic legislation in the country where the waste is generated by the reporting enterprise. Waste that possesses any of the characteristics contained in Annex III of the Basel Convention. (b). Defined limits of different substances are not exceeded in the eluate 39 of the waste. Inert material38
Waste is deemed to be inert if chemical analysis reveals the following: A high percentage of waste by weight (e.g. 278. The concentration of heavy metals is limited.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Based on the definition by the Swiss Agency for the Environment. III.3.c.a) and possessing any of the characteristics contained in Annex III of the Basel Convention. usually an absorbed material from an absorbent material. Technical Ordinance on Waste.7. When a crushed sample of waste is extracted with distilled water no more than a certain limit of waste per kg of dry substance is dissolved.
276. Forest and Landscape.
. 95 per cent) relative to the dry substance consists of material similar to stone such as silicates. or considered to be. consisting of dissolved matter and the solvent used. carbonates or aluminates. 1996 Elution is the process of removing one substance from another. Wastes which are not covered by any of the above paragraphs (a). Waste is classified as hazardous when one or more of the following conditions are met: (a) Waste belonging to any category contained in Annex I of the Basel Convention (see III. by washing it out with a solvent. The eluate is the liquid left after the process of elution. (c) or (d) shall be regarded as "other waste". Waste that is not covered under paragraphs (a) and (b) but is defined as. If no specific information is available on the quality of the waste it is assumed to be non-mineral.F. Waste which.F.
(b) (c) (d)
Reuse does not include a manufacturing process. which renders it harmless. cleaning. slag. Waste treatment includes temporary storage but not collection and transportation of waste. mineralizes it and reduces the volume of solid residuals. (ii) Re-manufacturing is the additional use of a component. 281. 282. heat etc. or product after it has been removed from a clearly defined service cycle in a new manufacturing process that goes beyond cleaning. (v) Closed-loop The recycled. reused or re-manufactured material is not returned to the processes of the reporting entity. recycling (i) Reuse is the additional use of a component. re-manufacturing. For the purpose of eco-efficiency. reporting companies shall further distinguish between open. It results in the output of "other" waste streams. that are supposed to be treated adequately (for treatment schemes that convert waste to energy see Box 8). re-manufacturing and recycling. it is returned to the market.3. (iii) Recycling is recovery and reuse of materials from scrap or other waste materials for the production of new goods. 283. Waste treatment technology is divided into the following sub-categories: (a) Reuse. Definitions Referring to Waste Treatment Technology 280. Energy recovery (called "thermal recycling") is not regarded as recycling but as incineration. instead. part.d. repair or refurbishing may be done between uses. for final disposal. Waste is considered temporarily stored when it will later undergo a waste treatment process.. Waste treatment technologies are processes applied to waste to permanently alter their condition through chemical. repair or refurbishing. biological or physical means. however. reused or remanufactured material is returned to the processes of the reporting entity. and intend to reduce or eliminate their danger to people and the environment. ash.F. (iv) Open-loop The recycled. (b) Waste incineration Incineration of waste. Types of controlled incineration processes include:
. that is air emissions. part or product after it has been removed from a clearly defined service cycle.and closed-loop reuse. Treatment of waste means recovery of waste. Pre-treatment processes that condition the waste for recycling are regarded as part of the recycling path. In-process recycling is the shortest possible closed-loop.Guidelines
A Manual for the Prepareres and Users of Eco-efficiency Indicators
(i) Low-temperature (municipal) waste incinerators; (ii) High-temperature waste incinerators; (iii) Cement kilns.
Box 8. Waste to Energy Schemes
Waste can be directly combusted in waste-to-energy incinerators or it can be processed as refuse-derived fuel before incineration (or combustion e.g. in power plants), and it can be gasified using pyrolysis or thermal gasification techniques. Another waste-to-energy process is the recovery of landfill gas or the gas produced by anaerobic fermentation (digestion) of municipal sewage sludge. For the purpose of this guideline we suggest that incineration not be distinguished by the type of energy recovery scheme attached to the incineration process but rather that incineration schemes be distinguished by the technology used to mineralize waste. The fact that energy is recovered should be disclosed.
Sanitary landfill Sanitary landfills provide outlets for the ultimate disposal of waste generated. A sanitary landfill is a controlled area of land on which waste is disposed of, in accordance with standards, rules or orders established by a regulatory body. Waste material is placed in trenches or on land, compacted by mechanical equipment and covered with earth and a final cover. Within the category of sanitary landfill three technologies can be distinguished: (i) Bioactive sanitary landfills The material is of non-mineral quality (see III.F.3.b). It is reactive and therefore needs extensive control systems covering the operational, closure and post-closure phase.40 The chemical composition of the residues is not known.
(ii) Sanitary landfills for stabilized residues Similar to (i) but for materials that will not form either gases or water soluble substances when in contact with water, air or other stabilized residues. The chemical composition of the residues is well known. (iii) Sanitary landfills for inert materials The material is inert (mineral quality, see III.F.3.b). Therefore the landfill needs no control systems during the operation phase, closure and post-closure phase.
For example, ground water is monitored, corrective action requirements are in place, closure and post-closure criteria are defined, an operation and maintenance manual and a leachate management plan exists, and so on.
Open dumpsite An open dumpsite is an uncontrolled area of land on which waste is disposed, either legally or illegally. Special cases: Pre-treatment and temporary on-site storage of waste (i) Pre-treatment Pre-treatment processes prepare waste for incineration or landfill. For the purpose of this guideline, pre-treatment does not constitute a separate category of waste treatment technology. Waste that undergoes external pre-treatment is dealt with under waste incineration and landfill. If the path is not known and documented, landfill is assumed. (ii) Temporary on-site storage Waste that is temporary stored on-site and for which the treatment technology is not yet known constitutes a separate category of waste treatment technology. The reporting entity shall give special attention to include adequate information on the technology used and the processes involved in the on-site storage.
284. If no company-specific information on the treatment technology is available, landfill is assumed as the default treatment technology. 285. Companies shall disclose information on the quality of treatment technology applied to waste. The classification should at least cover the following categories (world-wide or country specific): (a) (b) (c) Best available technology; Average technology; Worst available technology.
286. If no information is disclosed on the type of technology used it is assumed to be the worst available technology. III.F.3.e. Definitions Referring to the Location of Waste Treatment 287. On-site refers to all processes and activities that take place on premises under the control of the reporting entity. 288. Off-site refers to all processes and activities that take place on premises out of the control of the reporting entity. 289. Control is the power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities (IAS 27, paragraph 6). III.F.3.f. Definitions Referring to Waste Generated 290. Total waste generated during a reporting period is defined as the total amount of all mineral, non-mineral and/or hazardous waste as defined by
A Manual for the Prepareres and Users of Eco-efficiency Indicators
III.F.3.c and treated by any waste treatment technology as defined by III.F.3.d This excludes the amount that is treated either on-site or off-site (see III.F.3.e) through closed-loop recycling, reuse or remanufacturing processes (see paragraph 283(a)(v)). 291. The item "waste generated" is used for the calculation of the eco-efficiency indicator "waste generated per unit of value added" (see paragraph 76(e)). III.F.4. Recognition of Waste
292. Waste as defined by III.F.3.a should be recognized in the period in which it is generated. If generated waste is temporarily stored on-site the stockpile should be recognized at the beginning and the end of the reporting period. 293. The quality of waste as defined by III.F.3.b should be recognized in the period in which it is generated. 294. The class of waste as defined by III.F.3.c should be recognized prior to being treated. 295. Waste treatment technology as defined by III.F.3.d should be recognized when the waste is treated (on-site treatment) and/or when it gets out of the control of the reporting enterprise (off-site treatment). III.F.5. Measurement of Waste
296. Waste should be weighed or metered. 297. Waste should be measured in kilograms and metric tons, litres or cubic metres. 298. If an amount of waste is estimated or calculated the range of uncertainty should be recorded. 299. Waste shall be reported according to weight (kg, t) and not volume (litres, m3). III.F.6. Disclosure of Waste
300. An enterprise should disclose: (a) (b) (c) (d) (e) The eco-efficiency indicator "waste generated per unit of net value added"; The accounting policies adopted on waste; Total amount of waste recognized during the accounting period and the respective amounts of the previous year; The quality of the waste as recognized; The classification of the waste as recognized;
. Energy recovery in waste-to-energy schemes.7.Guidelines
(f) (g) (h)
The treatment technology as recognized. A disclosure on waste generated consists of three parts: (a) (b) Total waste generated according to the quality and classification of the waste and the treatment technology applied. III. The management's stance on waste management policy. Example of Disclosure of Waste 301.
Annex to Waste
III.F. the objectives and targets regarding waste and the measures taken to achieve the targets.G.
III. targets and measures (Table 48). An example of a disclosure of waste is given in the annex. Accounting policy on waste.7. waste policy.F.
4 94. remanufacturing.4 438.0 -5.3 20.4 107.6 36.2 12.3 1 000 1 100
0.3 5.3 -15.6 230.3 9.7 33.8 74.4 8.7 58.0 46.
Table 48 Accounting Policy on Waste.1 0.0 -10.9 67.3 19.7 10.2 7.6 -3.0 222.5 5.4 1. recycling • Reuse • Remanufacturing • Recycling Total waste generated Net value added (€) Eco-efficiency indicator "waste generated/net value added" (m3/€) Notes: Quality and classification Mineral Non-mineral Non-hazardous Hazardous 2000 2001 2000 2001 2000 2001 83.4 45.3 55.0
331.8 60 80.8 15.0 0.3 12.9 208.3 28.438
*The columns "non-mineral" and "mineral" add up to 100%.9 5.1 3.3 14.4 3.0 26.5 82.6 99 51.3 21.0 -12.9 19.0 1.4 55.6 10.3 18.0 21.5 -10. Targets and Measures
Accounting policy Waste policy Targets Measures
.6 -15.5 -1.4 16.2 0.6 12.0 -2.4 227.0 0.9 16.9 -0.0 3.2 87.3 56.0 68.4 107.0 7.2 8.4
656.1 72.7 Total* 2000 2001
189.2 104.7 5.0 -1.2 -2.4 16.3 75.4 2.9 340.9 34.5 14.4 35. remanufacturing.8 32.3 9. Waste Policy.2 10.0 0.3 97.8 10.2 -12.6 125.0 0.7 90.8 23.6 42.1 44.0 30.2 5.9 132.3 0.2 38. while the column "hazardous" lists that amount of non-mineral waste that is classified as hazardous.6 41.1 71.7 58.3 671.5 -1.4 74.1
321.0 -1.9 335.1 -1.2 12.6 21.6 453.2 1.0 -14.5 97.6 61.8 105.9 0.3 22.3 5.0 210.1 0.4 52.8 3.1 1.8 7.4 9. °To store waste temporary on-site best technologies are used.5 26.8 126.0 1.2 0.5 130. recycling • Reuse • Remanufacturing • Recycling Incineration • Low-temperature • High-temperature • Cement kilns Sanitary landfills • Landfills for bioactive materials • Landfills for stabilized materials • Landfills for inert materials Open dumpsite Temporary stored on-site° Total Closed-loop reuse.4 24.0 -0.0 -12.2 -0.5 22.3 68.1 -0.9 51.1 -1.8 39.5 39.2 79.1 78.5 8.6 6.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 47 Waste Generated
Waste generated Treatment technology Open-loop reuse.7 13.8 73.656 0.
Y11 Y12 Y13 Y14
Y15 Y16 Y17 Y18 Y19 Y20 Y21 Y22 Y23 Y24 Y25 Y26 Y27 Y28 Y29
. emulsions Waste substances and articles containing or contaminated with polychlorinated biphenyls (PCBs) and/or polychlorinated terphenyls (PCTs) and/or polybrominated biphenyls (PBBs) Waste tarry residues arising from refining. Annex I of the Basel Convention 302. distillation and any pyrolytic treatment Wastes from production. formulation and use of photographic chemicals and processing materials Wastes resulting from surface treatment of metals and plastics Residues arising from industrial waste disposal operations Metal carbonyls Beryllium. plasticizers. drugs and medicines Wastes from the production. lacquers. antimony compounds Tellurium. Under the Basel Convention (Annex I. arsenic compounds Selenium. categories Y1-45) the categories of waste in Table 49 have to be controlled. Table 49 Annex I of the Basel Convention Categories of Waste to be Controlled Y1-Y29
Category Definition Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9 Y10 Clinical wastes from medical care in hospitals. varnish Wastes from production. selenium compounds Cadmium.b. pigments. formulation and use of wood preserving chemicals Wastes from the production. cadmium compounds Antimony. formulation and use of inks. hydrocarbons/water mixtures. medical centres and clinics Wastes from the production and preparation of pharmaceutical products Waste pharmaceuticals. dyes.Guidelines
III. beryllium compounds Hexavalent chromium compounds Copper compounds Zinc compounds Arsenic.7. paints. formulation and use of organic solvents Wastes from heat treatment and tempering operations containing cyanides Waste mineral oils unfit for their originally intended use Waste oils/water. formulation and use of biocides and phytopharmaceuticals Wastes from the manufacture. glues/adhesives Waste chemical substances arising from research and development or teaching activities which are not identified and/or are new and whose effects on man and/or the environment are not known Wastes of an explosive nature not subject to other legislation Wastes from production.F. formulation and use of resins. latex. tellurium compounds Mercury.
Y41. Y39. Y44).A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 50 Annex I of the Basel Convention Categories of Waste to be Controlled Y30-Y45
Category Definition Y30 Y31 Y32 Y33 Y34 Y35 Y36 Y37 Y38 Y39 Y40 Y41 Y42 Y43 Y44 Y45 Thallium. Y43. phenol compounds including chlorophenols Ethers Halogenated organic solvents Organic solvents excluding halogenated solvents Any congenor of polychlorinated dibenzo-furan Any congenor of polychlorinated dibenzo-p-dioxin Organohalogen compounds other than substances referred to in this Annex (e.
.g. thallium compounds Lead. Y42. lead compounds Inorganic fluorine compounds excluding calcium fluoride Inorganic cyanides Acidic solutions or acids in solid form Basic solutions or bases in solid form Asbestos (dust and fibres) Organic phosphorous compounds Organic cyanides Phenols.
but not including substances or wastes otherwise classified on account of their dangerous characteristics) which give off a flammable vapour at temperatures of not more than 60. or mixtures of liquids.7. paints.F. or waste solids. New York. etc.6EC. which under conditions encountered in transport are readily combustible. Table 51 Annex III of the Basel Convention List of Hazardous Characteristics Class 1-4. are liable to become spontaneously flammable or to give off flammable gases in dangerous quantities.5. Annex III of the Basel Convention 303. closed-cup test. (Since the results of open-cup tests and of closed-cup tests are not strictly comparable and even individual results by the same test are often variable. emit flammable gases Substances or wastes which. open-cup test. 1988).1
H4.) Flammable solids Solids. varnishes..3
UN Class1 1
Code Characteristics H1 Explosive An explosive substance or waste is a solid or liquid substance or waste (or mixture of substances or wastes) which is in itself capable by chemical reaction of producing gas at such a temperature and pressure and at such speed as to cause damage to the surroundings." Flammable liquids are liquids. Flammable liquids The word "flammable" has the same meaning as "inflammable. lacquers. or may cause or contribute to fire through friction.10/1Rev. categories H1-H13) hazardous waste possesses the characteristics listed in Table 51 and Table 52. Substances or wastes liable to spontaneous combustion Substances or wastes which are liable to spontaneous heating under normal conditions encountered in transport. other than those classed as explosives. in contact with water. or liquids containing solids in solution or suspension (for example. According to the Basel Convention (Annex III.3
4. or not more than 65. Substances or wastes which. regulations varying from the above figures to make allowance for such differences would be within the spirit of this definition.2
H4. United Nations.1
Corresponds to the hazard classification system included in the United Nations Recommendations on the Transport of Dangerous Goods (ST/SG/AC.5E C. by interaction with water.2
.c. and being then liable to catch fire. or to heating up on contact with air.
Liberation of toxic gases in contact with air or water Substances or wastes which. e. if they are inhaled or ingested or if they penetrate the skin. tests to define quantitatively these hazards do not exist. by any means. leachate. in order to decide if these materials exhibit any of the characteristics listed in this Annex.1-9
UN Class1 5. by chemical action.) H5. after disposal. by interaction with air or water. may. which can be applied to materials listed in Annex I. while in themselves not necessarily combustible.1
6. they may also cause other hazards. Toxic (Delayed or chronic) Substances or wastes which. Standardised tests have been derived with respect to pure substances and materials. Capable. of yielding another material.A Manual for the Prepareres and Users of Eco-efficiency Indicators
Table 52 Annex III of the Basel Convention List of Hazardous Characteristics Class 5. will materially damage. Many countries have developed national tests. or contribute to. Poisonous (Acute) Substances or wastes liable either to cause death or serious injury or to harm health if swallowed or inhaled or by skin contact. Ecotoxic Substances or wastes which if released present or may present immediate or delayed adverse impacts to the environment by means of bioaccumulation and/or toxic effects upon biotic systems. the combustion of other materials. including carcinogenicity. Organic Peroxides Organic substances or wastes which contain the bivalent-OO-structure are thermally unstable substances which may undergo exothermic selfaccelerating decomposition.1 Code Characteristics (cont.2
H5.g. Corrosives Substances or wastes which. are liable to give off toxic gases in dangerous quantities.2
6. which possesses any of the characteristics listed above. or even destroy.2
.. other goods or the means of transport. or. Further research is necessary in order to develop means to characterise potential hazards posed to man and/or the environment by these wastes.2
H6. generally by yielding oxygen. may involve delayed or chronic effects. in the case of leakage. will cause severe damage when in contact with living tissue. cause.1 Oxidising Substances or wastes which.1
H6. Infectious substances Substances or wastes containing viable micro-organisms or their toxins which are known or suspected to cause disease in animals or humans.
5. Tests The potential hazards posed by certain types of wastes are not yet fully documented.
III.G. Accounting Treatment of the Financial Items III.G.1. Objective
304. The objective of this manual is to provide guidance on the accounting treatment of the financial items used as reference figures for normalization in eco-efficiency accounting and reporting. III.G.2. Scope
305. This guidance should be applied by all enterprises in accounting for all reference figures used as normalization values for eco-efficiency indicators. III.G.3. Definitions
306. All financial items are defined in line with the International Accounting Standards (IAS). 307. For the purpose of eco-efficiency accounting and reporting, the following items are of importance and are defined as follows: (a) (b) (c) Value Added (see Box 9) Value Added = Revenue – Purchase of Goods and Services Net Value Added = Value Added - Depreciation on tangible assets Revenue is defined as the gross inflow of economic benefits during a period arising in the course of the ordinary activities of an enterprise when those inflows result in an increase in equity, excluding increases relating to contributions from equity participants (see IAS 18). Revenue includes only gross inflows of economic benefits received and receivable by the enterprise on its own account. It does not include taxes collected on behalf of third parties, nor does it include the amounts collected on behalf of the principle as in an agency relation. Revenue is generated from the following transactions as defined by IAS 18: (i) Sales of goods; (ii) Rendering of services; (iii) Interest, royalties and dividends Purchase of goods and services is the gross outflow of economic benefit to the supplier of the goods and services during a period arising in the course of the ordinary activities of an enterprise when those outflows would qualify as revenue according to IAS 18 with the supplier.
A Manual for the Prepareres and Users of Eco-efficiency Indicators
Box 9. Value Added/Net Value Added
Value added is a widely used but often poorly understood concept in accounting. It is widely used in the sense that value added is the aggregate that gets taxed by a value added tax scheme. A value added tax is levied on the value which is added to the goods or services in question at each stage in the production and distribution process. This is achieved by levying a tax at each point en route, as ownership passes from one person to another. At every stage, "output" tax is charged on the current sales value, but the "input" tax which has been charged by those at an earlier stage of the game can be offset or recovered. Thus the tax liability at each stage is based on the difference between the value of the outputs and the value of the inputs (hence "added value"). Most countries have implemented a VAT. For social reporting it is used to show how the value created is distributed amongst different stakeholders (employees, lenders, authorities, shareholders). Value added is used as a normalization figure in environmental reports especially with multi-product companies, where for example tonnes of production is meaningless. There are two alternative ways to calculate value added, one method asks how value added is generated (source or tax approach), while the other asks how value added is distributed (distribution approach): • • Source or tax approach: Value added = Revenue – Cost of goods and services purchased Distribution approach: Value added = Salaries + Depreciation + Amortisation + Interest Paid + Taxes + Dividends + Retained Profit
Both approaches yield the same answer. 42 For the purpose of eco-efficiency accounting we need to go one step further (Lahti-Nuuttila 2002). Investment goods are not accounted for as goods and services purchased but rather as depreciation, although both are purchased from outside the enterprise. For the purpose of eco-efficiency accounting, investment goods (tangible assets to be precise) and goods purchased should not be treated differently. Their value has been created outside the enterprise and the energy, water etc. used and the waste produced for the production of the asset are accounted for within the accounts of the enterprise that produced the respective asset. Therefore, depreciation on tangible assets is deducted from value added. The resulting figure is defined as follows: Net value added = Revenue – Cost of goods and services purchased – Depreciation on tangible assets Net value added = Salaries + Amortization on intangible assets + Interest paid + Taxes + Dividends + Retained Profit
On the assumption that tangible assets are purchased from outside the enterprise. In turn, only amortisation of intangible assets is included in value added under the distribution approach.
308. The financial items shall be recognized according to applicable IAS standards. III.G.5. Measurement
309. The financial items shall be measured according to applicable IAS standards. III.G.6. Disclosure
310. The financial items shall be disclosed according to applicable IAS standards.
.2. paragraph 6). According to the consolidation method applied. more than half of the voting power of an enterprise (IAS 27. certain data may or may not appear in the consolidated group accounts. The scope and the methods of consolidation applied can influence the consolidated financial and environmental figures materially. The following terms are used in this guideline with the meanings specified: (a) A subsidiary is an enterprise that is controlled by another enterprise (known as a parent) (IAS 27. (ii) A group is a parent and all its subsidiaries (IAS 27. The primary issues in consolidating environmental items are: (a) The scope of consolidation The scope of consolidation indicates which enterprises are and which are not integrated into the consolidated figures. A joint venture is a contractual arrangement whereby two or more parties undertake an economic activity.3.A Manual for the Prepareres and Users of Eco-efficiency Indicators
III. paragraph 2). III. The method of consolidation For a useful analysis of consolidated data. paragraph 6). (iii) Control is the power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities (IAS 27. which is subject to joint control (IAS 31. the methods of consolidation must be known and it must be clear that all entities consolidated have applied uniform accounting policies for like transactions and other events in similar circumstances. paragraph 3).H. paragraph 6). Control is presumed to exist when the parent owns. its investments in associates and/or joint ventures. III. Objective
313. for a parent and its subsidiaries. paragraph 12).
312. Consolidation of Eco-efficiency Indicators III.H. Primary Issues in Consolidating Environmental Items
311. paragraph 6). The objective of this manual is to provide guidance on the accounting treatment for eco-efficiency indicators and their environmental and financial items respectively. directly or indirectly through subsidiaries. (i) A parent is an enterprise that has one or more subsidiaries (IAS 27. Definition
314. An associate is an enterprise in which the investor has significant influence and which is neither a subsidiary nor a joint venture of the investor (IAS 28.
then the environmental items shall also be fully consolidated. In the case of associates where equity consolidation is applied the consolidated eco-efficiency data do not include environmental and financial items of the associates. 318. paragraph 21). The starting point for the recognition and measurement of eco-efficiency information . then the environmental items shall also be consolidated on the basis of equity consolidation.5. If the financial items or group of financial items used for a consolidated eco-efficiency statement (net value added.4. investments in associates (IAS 28) and investments in joint ventures (IAS 31). Proportionally consolidated then the environmental items shall also be proportionally consolidated. Consolidated eco-efficiency statements should be prepared using uniform accounting policies for both the environmental and the financial items for like transactions and other events in similar circumstances (IAS 27. III.1) shall also be applied to the consolidation of the environmental items used for the eco-efficiency indicators. revenue. 319.
. Scope of Guidance
III.regardless of whether it is environmental or financial . 28.Guidelines
Consolidated eco-efficiency information is the eco-efficiency data of a parent and its subsidiaries. an enterprise shall look at the same set of activities and events as when recognizing the financial information (see II.H.H. Accounting policies for consolidation as defined by IAS 27.E. Therefore the consolidation method used for the consolidated financial report (equity. The implications are as follows: (a) (b) The consolidated eco-efficiency data fully include the environmental and financial items of subsidiaries that are controlled by the parent. 31 and other standards apply accordingly.1 of the framework on the principle of congruity). purchase of goods and services) are (a) (b) (c) Fully consolidated. proportional consolidation. Consolidated using the equity method. full. for a description of these methods see I. This implies that uniform accounting policies must be applied when consolidating financial and environmental items (see paragraph above).A.are activities and events of the reporting entity.
315. When recognizing environmental information. 316. its interests in associates and joint ventures presented as those of a single enterprise. This guidance should be applied by all enterprises in the preparation and presentation of consolidated eco-efficiency data for subsidiaries (IAS 27). Consolidation Procedure
6.A Manual for the Prepareres and Users of Eco-efficiency Indicators
In the case of joint ventures where proportionate consolidation is applied the consolidated eco-efficiency data include environmental and financial items of the joint venture. The standard procedures are (IAS 22.31): III. the parent enterprise owns or controls. those of the parent enterprise) and the related portion of the equity of each of the group enterprises are eliminated. income and expenses. The eco-efficiency information of all consolidated entities. investments in associates and joint ventures. investments in associates and joint ventures including (a) (b) (c) (d) The names and descriptions of all subsidiaries. environmental and financial items of the joint venture are included in the consolidated ecoefficiency data in line with the percentage used in financial consolidation.
322. in practice. proportionately. equity. the financial statements of the enterprises in the group are combined on a line-by-line basis by adding together like items of assets. Full Consolidation 323. Any unrealized profits resulting from inter-enterprise transactions are eliminated. equity consolidation or proportional consolidation. acquisitions or divesting activities in the reporting period. Disclosure
III.a. 50 per cent or more of voting rights. the percentage of voting share).g. Under full consolidation. The consolidation method used in the financial statements.
321. or by using the equity method. liabilities. regardless of whether they are consolidated fully.7. Annex to Consolidation
(e) (f) III. In a consolidated eco-efficiency statement an enterprise should disclose a listing of all subsidiaries.H. The carrying amounts of any inter-enterprise investments (in particular. A management discussion on the financial and environmental aspects of mergers. and any unrealized losses would also be eliminated unless costs cannot be recovered.7. Full consolidation is normally applied to all enterprises that are controlled by a parent enterprise.27.H. The magnitude of control (e. The enterprise under the parent’s control is referred to as a subsidiary.
. This means that. IAS and other standards require three different methods of consolidation depending on the stake of the investor: full consolidation. directly or indirectly. Inter-enterprise balances and inter-enterprise transactions are totally eliminated. 324. In that case.H. A management discussion on the financial and environmental aspects of the consolidation methodology and procedure applied.
inter-enterprise balances and inter-enterprise transactions are eliminated. income and expenses of the other group’s enterprises is combined on a line-by-line basis with similar items in the parent’s/investor’s financial statements. paragraph 2). Under proportionate consolidation. the method is not permitted in some jurisdictions. arising after the investment has been made. the parent’s/investor’s share of each of the assets. III. The equity method is normally applied for investments in "associates". paragraph 3). The consolidated income statements reflect the transnational corporation’s share of the operating results of the other enterprise" (UNCTAD 1994. the investor’s investment in an investee enterprise is initially recorded at cost and is adjusted thereafter for changes in the net assets of that enterprise (IAS 28. Again.7. As is the case in full consolidation. inter-enterprise balances and inter-enterprise transactions are eliminated. together with any unrealized profits and losses relating thereto. between 20 per cent and 49 per cent). The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has indicated that "under the equity method. paragraph 3). an initial investment by a transnational corporation in another enterprise is so adjusted in the consolidated financial statements of the transnational corporation as to reflect its share of the net assets of the other enterprise. The income statement reflects income from the investment only to the extent that the investor receives a share of the accumulated net profits of the investee.H. the investment is recorded at its initial cost.Guidelines
III. Even in this situation. Under the equity method.H.7. 326. Proportionate Consolidation 328. 329. Equity Method 325.b.
. paragraph 8). An "associate" is an enterprise which is neither a subsidiary nor a joint venture and in which the investor has a significant influence (normally. Proportionate consolidation is normally only used in accounting for the interests in a joint venture (which has been defined by the IASB as "a contractual arrangement whereby two or more parties undertake an economic activity so as to obtain benefits from it" (IAS 31. together with any unrealized profits and losses relating thereto.
Under the cost method. "Significant influence" is described by the IASB as the power to participate in the financial and operating policy decisions of the investee but not control over those policies (IAS 28.c. paragraph 50). Standards issued by the IASB indicate that "an investment in an associate should be accounted for in consolidated financial statements under the equity method except when the investment is acquired and held exclusively with a view to its disposal in the near future in which case it should be accounted for under the cost method" 43 (IAS 28. liabilities. 327.
Paris: OECD. OECD/IEA (1997): Indicators of Energy Use and Efficiency.
Basel Convention (1992): Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal. OECD/IEA (2001c): Energy Balances and Energy Statistics of Non-OECD Countries 1998-1999. Forest and Landscape (1996): Technical Ordinance on Waste.com/projects/eco_efficiency_indicators. Swiss Agency for the Environment. IPCC (1996b): Revised 1996 Guidelines for National Greenhouse Gas Inventories. Reference Manual. in: IASB: International Accounting Standards 2002. Beijing 1999. Paris: OECD. IASB Framework.html). IAS #. Vienna 1995. Paris: OECD. in: IASB: International Accounting Standards 2002. Kimmo (2002): Personal e-mail correspondence.
. Copenhagen 1992. IASB (2002): International Accounting Standards 2002. IPCC (2001): Climate Change 2001: The Scientific Basis. OECD/IEA (2001b): Energy Balances and Energy Statistics of OECD Countries 19981999. IPCC (1996a): Climate Change 1995: The Science of Climate Change. Kyoto Protocol (1997): Kyoto Protocol to the United Nations Framework Convention on Climate Change. OECD/IEA (2001a): CO2-Emissions from Fuel Combustion 1971-1999. Schaltegger/Sturm (1989): Ökologieinduzierte Entscheidungsinstrumente des Managements. Montreal 1997. Lahti-Nuuttila. Workbook and Reporting Instructions. Montreal Protocol (2000): The Montreal Protocol on Substances that Deplete the Ozone Layer as adjusted and/or amended in London 1990. UNEP: 2000.ellipson. Sturm/Müller (2001): Standardized Eco-Efficiency Indicators 2001 (http://www. GRI (2001): The Global Reporting Initiative Sustainability Reporting Guidelines.IV. October/November 2002.
with the World Business Council for Sustainable Development.A Manual for the Prepareres and Users of Eco-efficiency Indicators
UNCTAD (1994): Conclusions on Accounting and Reporting by Transnational Corporations.
. UNCTAD (2001): Integrating Environmental and Financial Performance at the Enterprise Level: A Methodology for Standardizing Eco-efficiency Indicators. WBCSD (1996): Changing Course. by Stefan Schmidheiny et. UNEP (2000): The GHG Indicator: UNEP Guidelines for Calculating Greenhouse Gas Emissions for Businesses and Non-Commercial Organizations. al. UNEP (1999): Handbook on Data Reporting under the Montreal Protocol.. The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting.
Chief Executive Officer DaimlerChrysler Ltd. (Switzerland) ABN AMRO (Brazil). (Switzerland) Founder of concepts for carbon (c4c) Claude Fussler World Business Council for Sustainable Development (WBCSD). Udo Hartmann Charles Peter Naish
David J. (Germany). SRI Manager
Dr. (Switzerland). Group Service Environment. Head EcoEfficiency Projects Eastern Central and Southern African Federation of Accountants (ECSAFA).V. Lecturer for Accounting Nestlé S. Health and Safety Canadian Institute of Chartered Accountants (CICA). Suphamit Techamontrikul R. The members of the steering group are: Christoph Butz Pictet & Cie. Sustainability Expert. Quantitative Team c4c ltd.
330. Research Studies Director Chulalongkorn University Bangkok (Thailand). Nairobi/Kenya. (Switzerland). Child Villiers Christopher Wells
Dr. Senior Manager Environmental Protection Ciba Specialty Chemicals Inc.
com For information. Suji Upasena Arrow Consult 14/2.VI. 5495. 5601 Fax + 41-22-907-0122 E-mail: firstname.lastname@example.org Web: www. Mr. Constantine Bartel Phone +41-22-917-5802.ellipson.com Phone: +41-61-261 93 20 Fax: +41-61-261 93 13 e-mail: arrow@sltnet. Andreas Sturm (Project Leader) Mr. Sri Dharmapala Mawatha Asgiriya.lk Phone: +94-8-232 318
AUTHORS e-mail: sturm@ellipson. or.com e-mail: email@example.com. Kaspar Müller Ellipson Ltd Leonhardsgraben 52 CH-4051 Basel Switzerland Ms.org Mail: UNCTAD-ISAR DITE-UNCTAD Palais des Nations 1211-Geneva 10 Switzerland
.org/isar or at http://www.unctad. Kandy Sri Lanka
The most recent version is always available at http://www.