ACCUs 50 ACCUs Total emissions 100 t CO2-e Note The corresponding amount of emissions represented by the sold must be added back to the carbon account. Recommended practices and tools Additional guidance for preparing a carbon account Requirements for preparing a carbon account against any category of the National Carbon Offset Standard are detailed in Section 2.3. Additional guidance below relates to Step 4 (Collect data) and Step 5 (Calculate the carbon account) in Section 2.3. 3.1.1. Data collection In most cases, primary data should be collected for all relevant processes included within the defined emissions boundary. Section 2.3.4 provides a detailed description of the requirements for collecting data relevant to identified emissions sources. Steps to preparing a carbon account: Step 1: Establish the emissions boundary Step 2: Identify greenhouse gas emissions sources within the boundary Step 3: Set a base year Step 4: Collect data on identified emissions sources Step 5: Calculate the carbon account Examples of primary data include: Scope 1 emissions: direct emissions data determined through direct monitoring, stoichiometry, mass balance or similar methods, or modelled emissions data based on purchased quantities (invoices) of commercial fuels such as natural gas, diesel, unleaded petrol and LPG. Scope 2 emissions: metered electricity or steam consumption, or data based on purchased quantities (invoices). 3 emissions: invoiced contractor fuel use, employee air travel reports, invoices for the purchase of paper. Data collection can be one of the most resource intensive steps in the development of the carbon account. In addition, the robustness of the data collection process can have a significant impact on the overall carbon account quality. Knowledge of the responsible entity's data management systems and discussion with appropriate internal data custodians are important to ensure efficient and successful data collection. The responsible entity should consider what methodologies and emission factors are available, and choose the type of data based on the expected accuracy of the results and the ease of calculation. Consideration should be given to whether the data would need to be converted, and if so, how many times this would need to be done, as this would likely decrease the accuracy of the carbon account.
ACCUs 50 ACCUs Total emissions 100 t CO2-e Note The corresponding amount of emissions represented by the sold must be added back to the carbon account. Recommended practices and tools Additional guidance for preparing a carbon account Requirements for preparing a carbon account against any category of the National Carbon Offset Standard are detailed in Section 2.3. Additional guidance below relates to Step 4 (Collect data) and Step 5 (Calculate the carbon account) in Section 2.3. 3.1.1. Data collection In most cases, primary data should be collected for all relevant processes included within the defined emissions boundary. Section 2.3.4 provides a detailed description of the requirements for collecting data relevant to identified emissions sources. Steps to preparing a carbon account: Step 1: Establish the emissions boundary Step 2: Identify greenhouse gas emissions sources within the boundary Step 3: Set a base year Step 4: Collect data on identified emissions sources Step 5: Calculate the carbon account Examples of primary data include: Scope 1 emissions: direct emissions data determined through direct monitoring, stoichiometry, mass balance or similar methods, or modelled emissions data based on purchased quantities (invoices) of commercial fuels such as natural gas, diesel, unleaded petrol and LPG. Scope 2 emissions: metered electricity or steam consumption, or data based on purchased quantities (invoices). 3 emissions: invoiced contractor fuel use, employee air travel reports, invoices for the purchase of paper. Data collection can be one of the most resource intensive steps in the development of the carbon account. In addition, the robustness of the data collection process can have a significant impact on the overall carbon account quality. Knowledge of the responsible entity's data management systems and discussion with appropriate internal data custodians are important to ensure efficient and successful data collection. The responsible entity should consider what methodologies and emission factors are available, and choose the type of data based on the expected accuracy of the results and the ease of calculation. Consideration should be given to whether the data would need to be converted, and if so, how many times this would need to be done, as this would likely decrease the accuracy of the carbon account.
ncos-organisations.docx