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Developing Country Programs
Brazil’s National Plan on Climate Change includes the GHG Protocol Brazil Program, describing it as an important instrument for evaluating industry performance and achieving best practices. The Climate Change bills recently introduced at the national, state, and municipal levels also contain language on GHG inventories and standards as a result of interventions made by Brazil Program partners.
CETESB (São Paulo state government agency) has issued a decree to incentivize the development of GHG inventories, recommending the use of the GHG Protocol Brazil Program’s methodologies. The Carbon Disclosure Project has also recommended the adoption of the Program’s methodologies to the 75 largest companies on Brazil’s Bovespa index.
WRI and its PhilGARP partners finalized a transition plan, outlining a way forward for PhilGARP that addresses barriers encountered in the pilot phase and proposes options for the program to become financially self-sustaining. Local partners entered into discussion to determine which partner will take the plan forward. PhilGARP partners have also published a set of inventories on the program website at http://www.klima.ph/announcement_board/philgarp/index.htm.
The GHG Protocol team, in partnership with China and US-based agencies, such as the Lawrence Berkeley National Laboratory (LBNL) and China Building Materials Academy (CBMA), has started a new project to develop, implement, and disseminate a comprehensive program to improve energy efficiency, increase the use of alternative fuels and raw materials, and reduce emissions in the cement sector in China. Since early 2008, GHG Protocol has been leading a collaborative capacity building project with the Chinese cement industry through its partnership with CBMA under the Asia Pacific Partnership (APP) process. Through the new project, which has been funded for three years by the US Department of State, GHG Protocol is building upon the gains made under the APP process. The first training workshop under the project is being planned for July 2009.
Accounting for tomorrow’s climate
The Climate Disclosure Standards Board (CDSB), which is an international collaboration led by the Carbon Disclosure Project, World Resources Institute, World Economic Forum , The Climate Registry, The Climate Group, CERES, and International Emissions Trading Association, has developed a draft reporting framework for corporate climate change-related disclosure that provides a model for incorporating climate change-related disclosure into mainstream reporting of risks/opportunities that affect or have the potential to affect the achievement of business strategies. This framework will be released as an Exposure Draft at the World Business Summit on Climate Change in May 2009 in support of the Copenhagen Climate Council’s mission “to articulate a strong, coherent and ambitious mandate…on behalf of the global business community.” CDSB framework is not an entirely new framework, but supports, harmonizes and strengthens existing reporting initiatives and standards by bringing together and enhancing best practices in the form of a single consistent framework that can be used for disclosure in mainstream reports. The GHG Protocol’s Corporate Accounting and Reporting Standard serves as the basic emissions reporting standard of the CDSB framework. The framework defines the content of what to report (subject to the guiding principles) in four reporting templates which cover:
1. Strategic analysis
A statement of the company’s position on climate change and related policy, actions to maximize opportunity and minimize risk, mitigation of GHG emissions, and assessment of future outlook and governance of climate change.
2. Regulatory risks from climate change
An analysis of material legal and financial effects presented by current and prospective climate change regulation.
3. Physical risks from climate change
A qualitative overview of current and potential material exposures due to climate change.
4. Greenhouse Gas emissions
Gross direct (Scope 1) and indirect (Scope 2) emissions; in both cases actual and normalized. Other indirect emissions (Scope 3) where they present material financial risks.
CDSB’s Exposure Draft extends an invitation to comment on the proposed reporting framework. The invitation will be open until 25 September 2009. For more information, please see www.cdsb-global.org and follow progress following the World Business Summit on Climate Change.