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Scope 1 & 2 GHG Inventory Guidance

Scope 1 & 2 GHG Inventory Guidance Use to prepar e a GHG Inventory and quantif y emissionsThis dairy-specific Guidance document has been reviewed by the GHG Protocol and is in conformance with the requirements set forth in the Corporate Accounting and Reporting StandardNovember 2019 Table of ContentsIntroduction 2 Greenhouse Gas emissions Inventory Overview Inventory Management Plan 5 Developing an Inventory Management PlanImplementing an Inventory Management PlanGreenhouse Gas Accounting Terminology 7 Overview of Commonly Used Terms in GHG emissions AccountingEstablishing GHG Inventory Boundaries 11 Steps to Establish Organizational BoundariesSteps to Establish Operational Boundaries Scope 1 Stationary Combustion emissions 14 Accounting for emissions Associated with Stationary CombustionScope 1 Fugitive emissions 18 Steps for Collecting and QuantifyingSteps to Ensure and Document Quality ControlScope 1 Mobile Combustion 21 Steps for Collecting and QuantifyingSteps to Ensure and Document Quality ControlScope 2 emissions from Purchased Energy 24 Steps to Calculate Scope 2 emissions with the Location-Based Method and Market-Based ApproachMeasurement and Estimation Uncertainty of Greenhouse Gas emissions 26 Guidance and Tools to Assess emissions UncertaintyTarget Setting 27 Establishing Greenhouse Gas emissions Reduction TargetsOverview of Science-Based TargetsResources 29 Tools to Support Greenhouse Gas emissions Measur

Emissions Calculator3 to estimate and inventory greenhouse gas emissions. This tool is specific to U.S.-based operations and uses the same emission factors as the Intelex software within the Aggregate Reporting Tool. Therefore, processors who do not opt into reporting into the Tool may still voluntarily calculate their own

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