samedi 30 mai 2009

Organizational Boundaries Defined by the Climate Registry

00:38 Posted by: Marokko Suche 0 comments

By Daniel Stouffer

Within The Climate Registry, there are organizational boundaries that define requirements for the accounting and reporting of greenhouse gas (GHG) emissions. They specifically define which emissions an entity is tracking and reporting. A number of companies throughout North America are voluntarily providing this information on an ongoing basis in an effort to reduce the potential for global warming.

To define organizational boundaries, we need to look at an entity's operation and specifically whether it is controlled or owned by the reporting company. This reporting can be broken down on the basis of a controlled consolidation or an equity share.

The equity share approach for defining organizational boundaries is the emissions accounting method in which an entity reports its greenhouse gas emissions per each operation based on its share of economic interest. The percentage would reflect the extent of rights, or ownership, an entity has based on its profit and loss share of the operation.

Organizational boundaries can be defined using the control approach. This approach determines an accounting method where an entity will report 100% of its GHG emissions, irregardless of ownership.

Within North America, the Climate Registry distributes important information concerning greenhouse gas emissions. The Registry was established as a nonprofit and nongovernmental organization and now maintains important standards to calculate and report emissions in a unified manner. Some 330 corporations from government, industry and nonprofit sectors, are members of the Registry.

Organizational boundaries must be reported in full under the greenhouse gas emissions registry. Reports are required for revenue and nonrevenue services, administrative buildings, leased or owned stations and facilities, services provided under contract to another company, privately operated services, van pools and paratransit.

It has been known for a long time that greenhouse gases leads to global warming. Several environmentally damaging gases are found in refrigeration and cooling systems, and known villains include hydrochlorofluorocarbons, chlorofluorocarbons, perfluorocarbons and carbon dioxide, methane, chlorine, bromine, nitrous oxide, methyl bromide, methyl chloroform, sulfur hexafluoride, hydroxyl, halons, carbon tetrachloride, fluorine, and the fluorinated gases hydrofluorinated ethers and nitrogen trifluoride.

In the Climate Registrys inventory management plan, facilities need to indicate whether they are reporting based on either the control approach with equity share using operational control criteria; control approach with equity share using financial control; control approach based on operational control; or control approach based using financial control criteria. The inventory reporting document also includes a facilities and association emissions section in which a master list of all the buildings under an entitys organizational boundaries must be listed, along with their addresses, percentage of ownership or control, types of emissions and type of equipment or source. Because of the complexity of emissions tracking and reporting, many facilities equipped with refrigeration and air-conditioning (RAC) systems or heating, ventilation and air conditioning (HVAC) systems are using refrigerant management programs to automatically track and report the information.

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